In the business of entrusted agency exports, in principle, it is the entrusting party that should handle the export tax refund. This is because the entrusting party is the actual owner and seller of the goods and bears the main risks and benefits of the goods export. When the entrusting party handles the tax refund, it needs to obtain the Certificate of Goods Exported by Agency issued by the agency party and prepare relevant tax refund materials such as the Customs Declaration Form of Export Goods and Export Invoices, and declare the tax refund to the competent tax authorities according to the prescribed process.
And the main responsibility of the agency party is to assist the entrusting party to complete the export procedures and provide the proof materials required for handling the tax refund in a timely manner. However, if the entrusting party is a commercial enterprise without the right to engage in import and export operations and has signed a relevant agreement with the agency party, clearly stipulating that the agency party shall bear the tax refund responsibility, then the agency party can also handle the tax refund, but this situation is relatively rare. In general, it is mainly the entrusting party that handles the tax refund.
Professional consultant answers
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
In the business of entrusted agency exports, in principle, it is the entrusting party that should handle the export tax refund. This is because the entrusting party is the actual owner and seller of the goods and bears the main risks and benefits of the goods export. When the entrusting party handles the tax refund, it needs to obtain the Certificate of Goods Exported by Agency issued by the agency party and prepare relevant tax refund materials such as the Customs Declaration Form of Export Goods and Export Invoices, and declare the tax refund to the competent tax authorities according to the prescribed process.
And the main responsibility of the agency party is to assist the entrusting party to complete the export procedures and provide the proof materials required for handling the tax refund in a timely manner. However, if the entrusting party is a commercial enterprise without the right to engage in import and export operations and has signed a relevant agreement with the agency party, clearly stipulating that the agency party shall bear the tax refund responsibility, then the agency party can also handle the tax refund, but this situation is relatively rare. In general, it is mainly the entrusting party that handles the tax refund.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Usually, it is the entrusting party that handles the tax refund. After all, the goods belong to the entrusting party. The entrusting party just needs to prepare various documents and apply according to the process.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
In most cases, the entrusting party handles the tax refund. If there are special policy regulations or a clear agreement between the two parties, the agency party will handle it, but special materials need to be prepared as required.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
For the tax refund of entrusted agency exports, it is basically handled by the entrusting party. But if the entrusting party has no export qualification and the agency party is willing to bear the responsibility, the agency party can also handle it.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Generally speaking, according to the regulations, it is more common for the entrusting party to handle the tax refund because it is the owner of the goods and the tax refund rights and responsibilities are relatively matched.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
For entrusted agency exports, it is mostly the entrusting party that handles the tax refund, unless there is a special agreement, and at the same time, both parties should clearly distinguish their respective responsibilities in the tax refund process.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Normally, it is the entrusting party that handles the tax refund. If there are special circumstances, such as the qualification problem of the entrusting party, the agency party can also handle it when meeting the conditions.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
For the tax refund of entrusted agency exports, it is mostly handled by the entrusting party, and the agency party cooperates to provide materials, except in special circumstances.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
In most cases, the entrusting party handles the tax refund. Only in very few cases, such as when there is a special agreement between the two parties, the agency party will handle it.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
For entrusted agency exports, it is mainly the entrusting party that handles the tax refund. If the entrusting party does not meet the conditions, the agency party also has the possibility of handling it.