1. What are the core taxes and fees involved in export agency?

The "Cross-Border Trade Tax Management Measures" for 2025 stipulate that export agency businesses primarily involve three types of taxes and fees:

• Agent Service Fee: Collected as per the contract agreement, typically 1.5%-3% of the cargo value.
• VAT treatment:
  • VAT is exempted in the export link.
  • The agency service fee is subject to a 6% value-added tax.
• Tariffs and surcharges: To be implemented in accordance with the customs policies of the destination country.
• Corporate income tax: Agency service income shall be included in the enterprise's taxable income.

37. II. AgencyExport tax refundHow to calculate?

Year 2025Export tax refundThe rate remains stable. Please note the following in the calculation:

• Tax refund subject: The actual owner of the goods (the entrusting party) enjoys the tax rebate benefits.
• Calculation formula: Tax refund amount = Amount of input tax on exported goods × Tax refund rate
• 37. Special circumstances:
  • Cross-border e-commerce businesses can enjoy an additional 0.8% tax incentive.
  • The export tax rebate rate for mechanical and electrical products remains at 13%.

III. How Do Different Agency Models Affect Taxes and Fees?

According to the differences in agency agreement types for 2025, there are significant distinctions in tax treatment:

• Exclusive agency:
  • To be treated as self-operated export
  • A special VAT invoice is required.
• Pure agency model:
  • Taxation on service fees only.
  • Please provide the complete export agency certificate.

IV. What are the tax incentive policies for 2025?

• The value-added tax on service fees for small and micro foreign trade enterprises shall be levied at a reduced rate of 1%.
• Exports from RCEP member countries are eligible for an additional 0.5% tax rebate subsidy.
• The electronic filing time limit for B2B cross-border e-commerce export documents has been extended to 180 days.

V. How to Avoid Tax Risks in Agency Export?

• Four-flow consistency verification: Ensure the consistency of contract, logistics, cash flow, and invoice information
• Certificate management: Savecustoms clearanceOriginal documents such as invoices and shipping documents shall be retained for at least 5 years.
• Exchange rate handling: Converted at the exchange rate on the first working day of the export month.
• 49. Risk warning: Regularly verify the consistency of data between the customs and tax systems.