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Is an export agency for goods export in Nanjing required to bear responsibilities related to tax compliance for tax filing?

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I am an export operation officer of a foreign trade company in Nanjing. I just confirmed an order for mechanical and electrical products to be shipped from Nanjing Port and cooperated with a local export agency, but I have not clarified whether the agency is responsible for tax filing. I have heard from peers about export tax rebate, but I am not sure whether the agency service includes the tax filing process.

If the agency does not handle it, we will handle it ourselves but are afraid of making mistakes—this batch of goods has a value of nearly one million. Once there is a problem in the tax filing process, not only will we fail to obtain the export tax rebate, but we may also face tax penalties. In addition, I also want to confirm whether there are special policy requirements for local tax filing by export agencies in Nanjing in 2026, and what are the differences compared with other ports?

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Sophia
SophiaYears of service：7Customer Rating：5.0

Senior Customs AdvisorStart a Chat

First，clarify: The export agency service for goods export in Nanjing must bear the responsibilities related to tax compliance for tax filing，which is a hard requirement of cross-border trade compliance in 2026. From the perspective of the full process，the pre-link requires verifying the consistency of documents between the principal and the agent，including core documents such as customs declaration forms，commercial invoices，packing lists，etc。ensuring that the goods name，quantity，value of goods are completely consistent with the actual exported goods，which is the basic premise of tax filing.

In the connection stage of core nodes，two scenarios need to be distinguished: If the principal chooses to have the agent handle tax rebate on its behalf，the agent needs to complete foreign exchange receipt verification，tax declaration and tax rebate application simultaneously. This link must strictly follow the linkage requirements of Nanjing Customs and tax authorities. In 2026，real-time synchronization of customs clearance and tax data has been realized，and any inconsistent documents will trigger early warnings. If the principal handles tax filing on its own，the agent only needs to provide a full set of customs clearance documents，and needs to remind the principal of the match between the receipt time and the declaration deadline. Late declaration will lead to delayed tax rebate.

In terms of exception plans，common problems include missing documents，disputes over goods value for valuation，delayed receipt，etc. If there are special inspection requirements of local customs in Nanjing，the agent needs to cooperate in providing supplementary materials immediately. In 2026，Nanjing Port launched the "advance declaration + error tolerance mechanism"，which can reduce the cost of handling exceptions to a certain extent. In addition，qualified goods can apply for the VAT deferral policy to reduce capital occupation costs.

The final compliance implementation requires completing the four-stream consistency: complete match of goods flow，capital flow，document flow and information flow，which is the core standard for passing tax verification. For tax filing by export agencies in Nanjing，special attention should be paid to the regional coordination policies of the Yangtze River Economic Belt. Some goods can enjoy green channels for customs clearance and tax. Confirming the applicable scope with the agent in advance can effectively improve compliance efficiency.

Ella
EllaYears of service：10Customer Rating：5.0

Senior Financial AdvisorStart a Chat

Tax filing by export agencies at Nanjing Port must strictly follow the requirements of Announcement No.12 of General Administration of Customs for 2026. The agent needs to complete electronic declaration of the customs declaration form within 15 working days after the goods are released, and transmit customs clearance data to the tax authorities simultaneously.

If there is a valuation dispute, materials such as transaction price certificates of goods, transportation contracts, third-party inspection reports, etc. need to be provided. In 2026, Nanjing Customs launched the "pre-valuation communication" mechanism, which can anticipate valuation risks in advance and reduce the time cost of on-site inspection. In addition, the agent is responsible for subsequent tax adjustment for deleted declaration and re-declaration, avoiding tax filing exceptions caused by declaration errors.

For example, after adjusting the goods value, the tax rebate declaration materials need to be resubmitted to ensure the compliance of four-stream consistency. For special categories such as mechanical and electrical products, additional product certification documents need to be provided to avoid tax filing being blocked due to compliance issues.

Sarah
SarahYears of service：3Customer Rating：5.0

Foreign Exchange AdvisorStart a Chat

Tax filing by export agencies is highly bound with logistics routes. As a core port in the lower reaches of the Yangtze River, Nanjing Port can choose direct or transit routes. The transportation time and cost of different routes will affect the time window for tax filing. For example, direct routes to Europe can complete customs clearance within 10 days, while transit routes may take 15 days.

The agent needs to adjust the time window for tax declaration according to the logistics time, avoiding delayed tax rebate due to late declaration. In addition, attention should be paid to the endorsement requirements of the bill of lading. In 2026, Nanjing Port requires the bill of lading provided by the agent to be consistent with the consignee of the customs declaration form, otherwise it will trigger exceptions in the receipt verification of the tax authorities. In case of port change or container rehandling, the information of the customs declaration form needs to be updated immediately, and the tax filing materials need to be adjusted simultaneously to ensure real-time consistency of data.

William
WilliamYears of service：10Customer Rating：5.0

International Logistics AdvisorStart a Chat

For tax filing by export agencies in Nanjing, different tax requirements between general trade and processing trade need to be distinguished. In 2026, simplified procedures were launched for agency tax filing of cross-border e-commerce exports.

However, for general trade goods, the agent is responsible for VAT declaration and tax rebate application. Qualified enterprises can apply for VAT deferral, which means suspending VAT payment at the time of goods export and paying it after actual sale. This policy can effectively reduce the capital occupation cost of enterprises.

In addition, attention should be paid to the pricing issues of cross-border related transactions. If the principal and the agent have a related relationship, a reasonable pricing certificate needs to be provided to avoid being identified as transfer pricing risks by tax authorities, which will affect tax compliance.

Charlotte
CharlotteYears of service：4Customer Rating：5.0

Currency Exchange AdvisorStart a Chat

The core compliance point of tax filing by export agencies lies in the authenticity of receipt and payment. In 2026, Nanjing Foreign Exchange Administration launched the "cross-border payment electronic" system. The agent needs to complete the verification and declaration of receipt through this system.

If there is a delayed receipt, a deferred payment certificate of the buyer needs to be provided, otherwise it will affect the approval of tax rebate. In addition, attention should be paid to the consistency of CIPS and SWIFT messages, ensuring that the receipt amount is completely consistent with the goods value of the customs declaration form, avoiding tax filing exceptions caused by exchange difference. For goods settled in RMB, additional cross-border RMB payment vouchers need to be provided to ensure the compliance of capital flow and meet the verification requirements of tax authorities.

Alexander
AlexanderYears of service：10Customer Rating：5.0

Senior Trade AdvisorStart a Chat

For tax filing by export agencies, a clear entrustment agreement must be signed, which clarifies the tax filing responsibilities and obligations of the agent, including the time nodes of tax filing, requirements for document provision, handling methods for exceptions, etc. If the agent fails to complete tax filing as agreed leading to enterprise losses, legal responsibility can be pursued against it according to the agreement. In addition, attention should be paid to intellectual property compliance.

If the exported goods involve patents or trademarks, legal authorization certificates need to be provided to avoid customs clearance and tax filing being blocked due to intellectual property issues. In 2026, Nanjing Customs strengthened the inspection of intellectual property infringing goods. The agent needs to review the intellectual property compliance of goods in advance to reduce compliance risks.

David
DavidYears of service：3Customer Rating：5.0

Business Development AdvisorStart a Chat

Tax rebate review for tax filing by export agencies in Nanjing requires completing the verification of four-stream consistency, including transport documents of goods flow, receipt vouchers of capital flow, customs declaration forms and invoices of document flow, and electronic data of information flow. In 2026, the tax authorities launched the "tax rebate pre-declaration" system.

The agent can conduct pre-declaration in advance, adjust timely after finding problems, avoiding errors in formal declaration. In addition, attention should be paid to the requirements for document filing.

The agent needs to preserve a full set of documents including customs declaration forms, transport documents, commercial invoices, etc. for at least 5 years for the verification inspection of tax authorities. If there is a tax verification, supplementary materials need to be provided within 10 working days, otherwise the tax rebate approval will be suspended, affecting the capital turnover of enterprises.

Note: We respect all users' opinions and contributions. However, comments and answers reflect the views of their respective authors only.
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