How to Fill Out Agency Export Certificates to Meet 2026 Latest Customs Compliance Requirements
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We are a small and medium-sized manufacturing factory new to self-operated export. Previously, we only sold to domestic traders. This year, we received our first order from an overseas client and entrusted an import and export company to handle agency export.
Now we need to apply for an agency export certificate for export tax refund. We have submitted the application twice but were rejected by the tax authority each time—either the quantity and unit of the exported goods did not match the customs declaration form, or the unified social credit code of the entrusting party was filled in incorrectly.
With less than two weeks left until the tax refund application deadline, I’m so anxious that I can’t sleep. I’m afraid of missing the deadline and losing the tax refund, as well as leaving a violation record that may affect future exports. I want to know the correct method for filling out the agency export certificate and the key points that must be noted.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
Pre-document audit requires checking the consistency of information among three core documents: the entrusted export agreement，export goods customs declaration form，and the entrusting party’s tax registration information. All information must be verified item by item. For example，the goods name，HS code，quantity，and unit must be completely consistent with the electronic information of the export customs declaration form from the Electronic Port. Do not change the measurement unit or simplify the goods name on your own. Most filing errors stem from omissions in the information verification process.
The entrusting party information section must include the complete 18-digit unified social credit code. Do not fill in the old tax registration number. This is a mandatory filing requirement updated after 2024. Many enterprises still use the old rules for filing，which will be directly rejected by the system and delay the audit progress.
The export date field shall be based on the export date indicated on the customs declaration form，not the declaration date or loading date. The name and registered address of the agency must be completely consistent with the information on the business license. Do not fill in abbreviations arbitrarily. All goods details must correspond to the customs declaration form item by item. Multi-item goods cannot be filed together and must be entered line by line.
Before submitting the completed filing，use the automatic pre-verification function in the export tax refund module of the electronic tax bureau for inspection. This function can identify information inconsistency issues in advance. Do not skip pre-verification and submit the formal application directly. If pre-verification fails，modify the information according to the system’s error prompts and re-run the inspection.
If the application has been submitted and rejected，first check the specific error prompts，modify the corresponding information，and re-upload the full set of supporting documents. Do not only modify the filing content without updating the supporting documents. Follow up on the audit progress within 3 working days after formal submission. If there is no feedback after more than 5 working days，proactively contact the competent tax authority to inquire，avoiding delays caused by system glitches.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
When filing the agency export certificate, verify that the export operator code on the customs declaration form matches the agency’s code. For cross-customs district goods declared under integrated customs clearance, confirm that the electronic information of the customs declaration form has been synchronized to the system of the entrusting party’s competent tax authority. If the information is not synchronized, the application will be rejected even if the filing content is correct. If the application fails the audit, first confirm whether it is due to delayed transmission of the customs declaration form’s electronic information.
You can apply to the port customs to re-send the electronic data and re-submit the filing application after 1-2 working days. For exported goods involving price review adjustments, the total value of exported goods on the agency export certificate must be consistent with the final confirmed price after review. Do not file based on the original contract price, otherwise it will trigger a tax letter inquiry and extend the audit cycle. After a customs declaration is cancelled and re-filed, the agency export certificate must be re-filled according to the new customs declaration information. The original certificate must be applied for cancellation and cannot be directly modified.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
The port of shipment information on the agency export certificate must be completely consistent with that on the bill of lading and customs declaration form. If the port is changed and the actual port of shipment differs from the originally declared port, fill in the actual port of shipment instead of using the originally declared port information.
For transshipment goods, the destination port information must be the final destination port, not the transshipment port, otherwise it will affect the verification of the goods flow for export tax refund. If the goods are shipped in LCL (Less than Container Load), the quantity of goods on the agency export certificate must be the total quantity of the entire entrusted export batch, not just the quantity corresponding to the LCL part. Note the LCL information in the remarks section.
The shipment date must be consistent with the ON BOARD date on the bill of lading. If there is a discrepancy between the bill of lading date and the export date on the customs declaration form, the date indicated on the customs declaration form shall prevail. All logistics information must be based on the official information of the customs declaration form.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The FOB (Free On Board) price of exported goods on the agency export certificate must be filed in accordance with the export tax refund calculation requirements. If the transaction term is CIF (Cost, Insurance and Freight) or CFR (Cost and Freight), deduct the freight and insurance fees to convert it into the FOB price for filing. Do not directly file based on the total contract transaction price, otherwise it will lead to incorrect export tax refund calculation and require subsequent adjustments, delaying the tax refund arrival time.
If the exported goods are eligible for the tax exemption policy for cross-border taxable activities, select the corresponding tax exemption option in the "Tax Refund Type" section of the agency export certificate. Do not incorrectly select the tax refund option, otherwise it will result in failed tax exemption filing and trigger tax risks. For exported goods involving VAT deferral, there is no need to adjust the FOB price for filing. File based on the actual FOB price, and there is no need to add additional deferral information. This information will be declared by the agency during the customs clearance process.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
The collection method on the agency export certificate must be consistent with the actual cross-border payment and collection method. If using CIPS (Cross-Border Interbank Payment System) for RMB cross-border payment, select the "RMB Settlement" option.
Do not incorrectly select the "Foreign Exchange Settlement" option. If collecting payment through an offshore account, note the actual collection account information in the remarks section to meet the compliance verification requirements for payment and collection, and avoid being judged as inconsistent capital flow.
Information related to settlement and account balancing does not need to be filled in the agency export certificate; only retain the relevant documents for filing and do not include it in the declaration content. The SWIFT message number does not need to be filled in the public declaration section; only retain it as a supporting document for filing to avoid unnecessary information leakage risks.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
In the signature and seal section for the entrusting party and agency on the agency export certificate, the official seal or business special seal of the enterprise must be affixed. Do not use the customs declaration special seal or invoice special seal instead. The signature must be made by an authorized handler of the enterprise, otherwise it will be deemed an invalid seal and the certificate will not be recognized by the tax authority.
If the entrusted export agreement contains exclusive clauses, there is no need to fill them in the main form of the agency export certificate; only upload the complete agreement as a supporting document and do not include the agreed content in the public declaration. For agency exports involving transfer of goods ownership, there is no need to note the goods ownership information on the agency export certificate. The relevant agreement on goods ownership shall be reflected in the entrusted agreement, and the tax authority only verifies the authenticity of the goods export information.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
If the exported goods have completed on-site inspection, there is no need to additionally note the inspection result on the agency export certificate; only ensure that the goods information is consistent with the customs declaration form confirmed after inspection. If the goods name or HS code is adjusted after inspection, the agency export certificate must be filled in according to the adjusted information and cannot use the originally declared information.
Seal information does not need to be filled in the main form of the agency export certificate; only retain a copy of the seal for document filing. If the goods have undergone inspection and identification, upload the identification report as a supporting document and do not reflect the identification result in the filing content; only ensure that the HS code is consistent with the final identification result.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
If the exported goods are dangerous goods, the correct UN number must be filled in the goods information section of the agency export certificate, which must be consistent with the UN number on the packaging inspection report. Do not omit or fill in the wrong UN number, otherwise it will be judged as information non-compliant and directly rejected for modification. MSDS (Material Safety Data Sheet) related information does not need to be filled in the main form of the agency export certificate; only upload the complete MSDS report as a supporting document to meet subsequent compliance verification requirements.
The packaging category of dangerous goods must be consistent with the information filled in on the customs declaration form. Do not change the packaging category on your own. If the packaging category is re-inspected due to adjustment, update the customs declaration form information before filing the agency export certificate.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The agency export certificate is a core document for export tax refund. After filing, retain a copy of the certificate together with the entrusted export agreement, customs declaration form, bill of lading and other documents for filing to meet the verification requirements of four-flow consistency. If filing across months, the agency export certificate must be filed according to the declaration period to which the export date belongs, not the declaration period to which the application date belongs, otherwise it will lead to incorrect declaration period attribution and affect the normal audit of tax refund.
In case of a tax letter inquiry, the original agency export certificate is required for verification, so retain a paper copy after filing and do not only keep the electronic version. Submitting the formal agency export certificate application after passing the pre-declaration verification can effectively reduce the probability of rejection and minimize the impact on the overall tax refund progress.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The trade term on the agency export certificate must be consistent with the trade term agreed in the actual trade contract. If the trade term is converted, fill in the converted trade term and adjust the declared FOB price accordingly. For multiple batches of the same goods entrusted for export, you can file the agency export certificate separately by batch or summarize the filing by declaration period.
However, if summarizing, ensure that the information of each batch is clearly traceable to avoid information confusion affecting subsequent verification. For long-term fixed entrusted agency export businesses, you can sort out a unified information filing standard in advance to reduce the probability of errors in each filing, optimize the declaration efficiency of the entire supply chain, and reduce unnecessary time costs.