The tax refund for export by agency generally falls into two situations. If the consignor is a manufacturing enterprise, most of them adopt the "exemption, credit, and refund" tax method and the consignor shall declare the tax refund. The agency needs to provide materials such as the Certificate of Export Goods by Agency. If the consignor is a foreign trade enterprise, generally the consignor shall declare the tax refund with materials such as the Certificate of Export Goods by Agency and the Customs Declaration Form of Export Goods.
The specific process is as follows: First, the consignor and the agency sign an agency export agreement. Second, after the goods are exported, the agency promptly collects and arranges relevant documents such as the customs declaration form and invoices, and applies to the competent tax authority for issuing the Certificate of Export Goods by Agency. Then, after getting the certificate, the consignor shall declare the tax refund to its competent tax authority within the specified time. The usually required materials include the Certificate of Export Goods by Agency, the Customs Declaration Form of Export Goods, the Export Invoice, a copy of the Agency Export Agreement, etc. It is recommended to communicate with the competent tax authority in advance to ensure that the materials are fully and accurately prepared and the tax refund can be smoothly processed.
Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The tax refund for export by agency generally falls into two situations. If the consignor is a manufacturing enterprise, most of them adopt the "exemption, credit, and refund" tax method and the consignor shall declare the tax refund. The agency needs to provide materials such as the Certificate of Export Goods by Agency. If the consignor is a foreign trade enterprise, generally the consignor shall declare the tax refund with materials such as the Certificate of Export Goods by Agency and the Customs Declaration Form of Export Goods.
The specific process is as follows: First, the consignor and the agency sign an agency export agreement. Second, after the goods are exported, the agency promptly collects and arranges relevant documents such as the customs declaration form and invoices, and applies to the competent tax authority for issuing the Certificate of Export Goods by Agency. Then, after getting the certificate, the consignor shall declare the tax refund to its competent tax authority within the specified time. The usually required materials include the Certificate of Export Goods by Agency, the Customs Declaration Form of Export Goods, the Export Invoice, a copy of the Agency Export Agreement, etc. It is recommended to communicate with the competent tax authority in advance to ensure that the materials are fully and accurately prepared and the tax refund can be smoothly processed.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Usually, the tax refund for export by agency is handled by the consignor. However, if the agency meets certain conditions, it can also apply for the tax refund. It depends on the local tax policies specifically. You can consult the local tax department to get more information.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
When handling the tax refund for export by agency, pay attention to the time nodes. For example, the tax refund should be declared within 90 days after the export date. If it exceeds the time limit, it may not be possible to handle it. In addition, the materials must be true and valid. Otherwise, it will affect the progress of the tax refund and even face penalties.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Before declaring the tax refund for export by agency, make sure that the document information of the exported goods is complete and accurate. For example, the information on the customs declaration form should be consistent with the actual export situation. Otherwise, the review may not pass.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the consignor is a small-scale taxpayer, generally the value-added tax exemption method is implemented and no tax refund is handled. The specific policy can also be consulted and confirmed with the local tax office.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
When applying for the tax refund, the requirements for issuing invoices are relatively strict. The export invoices should be issued truthfully according to the regulations, and the correct goods information, amount, etc. should be filled in.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The agency export agreement should clearly define the responsibilities and obligations of both parties in terms of tax refund to avoid disputes in the later stage that may affect the handling of the tax refund.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The operation of the tax refund declaration system should be proficient. Otherwise, data entry errors may also lead to the failure of the tax refund declaration. Relevant training can be participated in advance.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
During the process of goods export, keep the logistics documents and other relevant vouchers well for the verification of the tax authorities.