For tax reporting after export through an agent, first of all, it is necessary to clarify the acquisition of the Certificate of Goods Exported through an Agent. The entrusted party, that is, the agent, shall apply to its competent tax authority to issue the Certificate of Goods Exported through an Agent within 60 days after the goods are declared for export at the customs, and transfer it to the consignor in a timely manner.
After obtaining the Certificate of Goods Exported through an Agent and other relevant materials, the consignor shall declare export tax refund to the competent tax authority within the stipulated declaration time limit. Generally, materials such as the agency export agreement, the Certificate of Goods Exported through an Agent, the export customs declaration form, and the export invoice need to be prepared.
Different from tax reporting for self-export, export through an agent depends on the certificate provided by the agent, and the subject of tax refund is the consignor, while the self-export enterprise handles all the export tax refund processes by itself. When declaring, data needs to be entered through the export tax refund declaration system, and after generating the declaration data, a formal declaration shall be made to the tax authority. If there is an error in the declaration data, it should be corrected in a timely manner to avoid affecting the progress of tax refund.
Professional consultant answers
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
For tax reporting after export through an agent, first of all, it is necessary to clarify the acquisition of the Certificate of Goods Exported through an Agent. The entrusted party, that is, the agent, shall apply to its competent tax authority to issue the Certificate of Goods Exported through an Agent within 60 days after the goods are declared for export at the customs, and transfer it to the consignor in a timely manner.
After obtaining the Certificate of Goods Exported through an Agent and other relevant materials, the consignor shall declare export tax refund to the competent tax authority within the stipulated declaration time limit. Generally, materials such as the agency export agreement, the Certificate of Goods Exported through an Agent, the export customs declaration form, and the export invoice need to be prepared.
Different from tax reporting for self-export, export through an agent depends on the certificate provided by the agent, and the subject of tax refund is the consignor, while the self-export enterprise handles all the export tax refund processes by itself. When declaring, data needs to be entered through the export tax refund declaration system, and after generating the declaration data, a formal declaration shall be made to the tax authority. If there is an error in the declaration data, it should be corrected in a timely manner to avoid affecting the progress of tax refund.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
When reporting tax for export through an agent, attention should be paid to time nodes. For example, there is a time limit for the agent to issue the certificate, and the consignor also has a time limit for declaring tax refund. Don't miss it, otherwise it may affect the tax refund.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Material preparation must be complete. Besides the common customs declaration forms, etc., documents such as the agency agreement that prove the relationship between the two parties are also indispensable, otherwise the tax authority may not accept the declaration.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If the agent is a foreign trade enterprise, there will be some differences in some details from the export through an agent by a manufacturing enterprise, such as the method of calculating the tax refund amount, which should be clearly distinguished.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
It is best to conduct a self-inspection of the data before declaration, including the information on the customs declaration form, the invoice amount, etc., to ensure accuracy and reduce subsequent troubles.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
It is very important to maintain close communication with the agent, obtain certificates and other materials in a timely manner, and understand the progress of the export process, which is helpful for the smooth progress of tax reporting.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Both electronic data and paper materials should be properly preserved for subsequent verification by the tax authority.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If you are not familiar with certain tax reporting processes, you can consult the local tax authority to obtain official guidance.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Pay attention to changes in tax policies. Sometimes policy adjustments will affect the specific operations of tax reporting for export through an agent.