What is the complete process of agent export for trading companies?
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I am a newly established small trading company that previously only engaged in domestic trade. Now I have received a batch of furniture export orders from Europe, and the client requires us to operate in the agent export mode, which I have no experience in at all. What troubles me now is not knowing where to start preparing.
I have heard that every link such as customs declaration, logistics, foreign exchange and tax rebate has pitfalls; for example, incorrect documents will lead to customs seizure, exchange rate differences will cause profit loss, and also, who will get the tax rebate—us or the factory? In addition, will there be changes in the latest cross-border payment policies in 2026?
I currently have the factory's supply contract and the client's purchase contract, and I just want to know what to do step by step. Is there any operational guide that can be directly implemented? I don't want to end up sending the goods but failing to receive the payment and being fined.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
First，a closed-loop review of pre-documents must be completed: first check the consistency of product names，quantities and HS codes in the factory's supply contract and the client's purchase contract. The update frequency of HS codes for customs in 2026 has accelerated，so it is necessary to confirm the latest codes in advance through the official website of the General Administration of Customs of China. Meanwhile，review the marks，gross weight and net weight on commercial invoices and packing lists to match the actual goods，especially the CE certification requirements for the European Union and other regions need to be checked in advance.
Second is the connection of core nodes: the first step is to sign the entrustment agreement，clarifying the rights and obligations of both parties，the agency fee proportion and the foreign exchange transfer nodes，the second step is customs declaration，which needs to be submitted through the China International Trade Single Window，and at the same time cooperate with the customs inspection to prepare proof of cargo ownership，the third step is logistics arrangement，prioritizing direct shipping routes to reduce transfer risks. In 2026，the CIPS Cross-Border Payment System has covered major European Union countries，so RMB settlement can be prioritized to avoid exchange rate differences.
Contingency plans need to be formulated in advance: if there is a customs control inspection，arrange a dedicated person to connect with on-site inspectors immediately，check the seals and declaration information，if there is overbooking and route change，confirm the party responsible for the route change fee with the shipping company in advance to avoid additional costs，after the foreign exchange arrives，verify the source of funds through a compliant system to ensure compliance with cross-border receipt and payment requirements.
Finally，compliance implementation: complete document filing within 15 days after export，including customs declaration forms，contracts，bills of lading，etc. In 2026，the whole process of export tax rebate has been digitalized online，so the application needs to be completed within 90 days after the goods leave the territory，and the receipt vouchers of foreign exchange should be retained to avoid the risk of tax bureau inquiry.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
Customs price verification is one of the core risk points of agent export. In 2026, the customs has activated an intelligent price verification system, which will compare the declaration prices of goods with the same HS code in the past three months. If the declaration price deviates from the range by more than 10%, manual price verification will be triggered.
It is necessary to prepare the factory's value-added tax invoices and cost accounting details in advance to prove the rationality of the declaration price. In case of price verification disputes, a third-party price appraisal report can be submitted through the Single Window to avoid customs seizure and delay.
Meanwhile, for agent export, it is necessary to clarify the operator and consignor on the customs declaration form to avoid the problem of inconsistent double heads. In 2026, the national customs integration has realized linkage of ports such as Shanghai, Ningbo and Shenzhen, so you can choose a nearby port for customs declaration to improve efficiency.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
The selection of international logistics routes needs to be combined with the attributes of the goods and the client's requirements. Furniture is a general cargo, so direct shipping to the Port of Rotterdam is prioritized. The free detention period can be extended to 14 days, and the free container period can be extended to 7 days.
In case of overbooking, you can consider transferring to the Port of Hamburg and then transporting to the destination by rail, and the cost can be negotiated with the client. Attention should be paid to the endorsement of the bill of lading: under agent export, whether the bill of lading should be endorsed to the entrusting party or the actual consignee?
It should be determined according to the entrustment agreement. If the entrusting party needs to dispose of the cargo ownership by itself, blank endorsement can be chosen, and at the same time, confirm the shipping company's e-bill of lading policy. In 2026, most shipping companies have supported the circulation of e-bills of lading, which can reduce the mailing cost of paper documents.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
The tax structure of agent export needs to distinguish between self-operated and agency models. Under agent export, the agency fee is subject to value-added tax, while the tax rebate of the goods is applied by the entrusting party.
If the entrusting party is a foreign enterprise, it is necessary to withhold and pay value-added tax and additional taxes. In 2026, the VAT deferral policy has covered all 27 European Union countries, so VAT can be temporarily exempted when importing, and it will be declared and paid after the goods are sold.
It is necessary to complete the filing in the EU VAT system in advance, and at the same time, note that the transfer pricing of related parties must comply with BEPS rules to avoid tax adjustments. In addition, the remittance of cross-border service fees needs to submit service contracts and tax payment certificates to ensure compliance.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
Cross-border receipt and payment compliance is the key to agent export. In 2026, the CIPS RMB cross-border payment system has supported direct connection with the SWIFT system, which can realize real-time arrival of RMB settlement and avoid USD exchange rate risks. It should be noted: under agent export, should the foreign exchange be transferred to the entrusting party's account or the agent's account? According to the regulations of the State Administration of Foreign Exchange, it should be determined in accordance with the entrustment agreement.
If the agent collects foreign exchange on behalf of others, it needs to be transferred to the entrusting party's account within 30 days, and at the same time, declare the receipt and payment information through the digital foreign exchange management platform of the State Administration of Foreign Exchange to avoid the problem of hanging accounts. In addition, materials proving the background of the trade, including contracts, invoices and customs declaration forms, should be retained for inspection by the foreign exchange administration.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
The agent export agreement needs to clarify the ownership of cargo, liability for breach of contract and force majeure clauses, and it is recommended to add a guarantee clause. If the client fails to pay on time, you can apply for the detention of the goods from the shipping company with the guarantee letter. Soft clauses in letters of credit are common risk points. It is necessary to check whether the letter of credit has vague clauses such as 'payment after client's inspection' or 'need to provide third-party certification documents'.
If such clauses exist, ask the client to modify them to avoid failure of normal settlement. In addition, it is necessary to complete the intellectual property customs protection filing in advance. If the goods involve patent or trademark infringement, they will be seized by the customs. It is necessary to confirm the intellectual property ownership of the goods with the factory in advance.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
During on-site customs inspection, the packaging, marks and declaration information of the goods need to be sorted out in advance to be consistent. The seals must use disposable seals recognized by the customs to avoid inspection delays caused by counterfeit seals. If there is an X-ray inspection abnormality, cooperate with the customs to conduct a container unpacking inspection, and at the same time prepare the factory inspection report, MSDS and other documents of the goods.
If the goods need to be inspected, contact the local entry-exit inspection and quarantine institution in advance to ensure that the testing cycle does not exceed 7 days. In addition, confirm the location and time of the inspection on the inspection notice in advance. If you cannot arrive on time, entrust a professional institution to handle it on your behalf to avoid detention charges.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
Furniture is fragile goods, so wooden packaging should be used and completed with IPPC fumigation treatment. In 2026, the European Union has cancelled some quarantine requirements for wooden packaging, but the fumigation certificate still needs to be provided. Choose moisture-proof plywood as packaging material, and fill the inside with foam cushioning to avoid collision damage of the goods during transportation.
If the goods are large furniture, reinforce them with pallets, ensure that the load-bearing capacity of the pallets meets international standards, and mark 'Fragile' and 'This Side Up' on the packaging to remind handling personnel. In addition, prepare an MSDS document. If the goods contain adhesives and other chemicals, they must comply with the requirements of the International Maritime Dangerous Goods Code.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
The core of export tax rebate is 'four flows consistency', namely the consistency of contract flow, cargo flow, capital flow and invoice flow. It is necessary to retain both electronic and paper versions of all documents. In 2026, the tax authorities have realized online verification of tax rebate documents, so there is no need to submit paper materials again.
In case of tax bureau inquiry, cooperate with the tax authorities to provide materials such as supply contracts, the factory's production records and foreign exchange receipt vouchers to ensure smooth verification. In addition, cross-month tax rebate applications must be completed before April 30 of the next year; otherwise, they cannot be processed.
It is necessary to establish a tax rebate application ledger to remind application deadlines. Meanwhile, note the time of foreign exchange receipt: if foreign exchange is not received within 90 days, submit an application for deferred application to avoid affecting the tax rebate.