---
title: "What are the full-process steps and required documents for handling the compliant Agent Export Goods Certificate?"
description: "When small and micro enterprises new to foreign trade complete export via agency，they often encounter inconsistent information between customs declaration forms and purchase invoices due to unfamiliarity with the requirements for handling the Agent Export Goods Certificate. They worry about both declaration failure affecting tax rebate and triggering tax inspection. Through pre-document review，connection of core declaration nodes，and formulation of abnormal contingency plans，the certificate can..."
url: "https://www.sh-zhongshen.com/en/qa/compliant-process-and-required-documents-for-agent-export-certificate.html"
language: "en"
type: "Q&A"
category: "Freight Forwarding Q&A"
datePublished: "2026-10-29"
dateModified: "2026-10-29"
brand: "Zhongshen Trading China"
answerCount: 7
---

# What are the full-process steps and required documents for handling the compliant Agent Export Goods Certificate?

## Question

 I am the head of a small and micro enterprise new to foreign trade based in Shanghai. Last month, I just entrusted Zhongshen to act as the agent for exporting a batch of customized home furnishings. Now I need to apply for the Agent Export Goods Certificate to claim export tax rebate, but I have never handled such business before. When sorting out documents yesterday, I suddenly found that the operating unit and the consignor on the customs declaration form are inconsistent, and the header of 3 input VAT invoices does not match the name of the manufacturer stated on the customs declaration form. I am so worried that I can't sleep. I am afraid that unqualified documents will lead to failure of certificate application, which will not only make the tax rebate gone, but also may trigger inspection by the tax authority. I want to ask what are the step-by-step procedures for handling this certificate, and how to remedy my document problems? 

## Answers
                            
### Answer 1 — Best Answer

First，conduct pre-document review，and focus on checking three types of core materials: one is the **Agent Export Agreement**，which must clearly specify the rights and obligations of both parties，details of export goods and ownership of tax rebate，the second is the **Customs Declaration Form**，confirm that the information of operating unit (agent) and consignor (principal) is marked compliantly. If they are inconsistent，you need to supplement the "Goods Ownership Description" issued by the principal，the third is the **Purchase Invoice**，if the invoice header does not match the manufacturer's name，the issuer needs to issue an "Invoice Header Correction Statement" with an official seal，and ensure that the invoice content fully matches the product name and quantity on the customs declaration form.

Two aspects shall be advanced simultaneously for connection of core nodes: First，the agent logs in to the electronic tax bureau，submits the application for Agent Export Goods Certificate in the "Export Tax Rebate Management" module，and uploads all approved documents，second，after the tax authority accepts the application，it will complete system verification within 3 working days. If abnormal data matching occurs，the agent shall supplement supporting materials within 1 working day.

For abnormal contingency plans: if the invoice information cannot be corrected immediately，you can apply for "document tolerant processing" from the tax authority，submit the application first，and supplement the corrected invoice within 15 working days，after final compliance is achieved，the Agent Export Goods Certificate，agent agreement，and copy of customs declaration form shall be kept and archived for 5 years，to ensure that they can be accessed at any time for subsequent tax inspection.

**status:** accepted
**Author:** Victor Sun
**Date:** 2026-10-29

### Answer 2

For the inconsistency between the operating unit and the consignor on the customs declaration form, you need to first confirm whether the information entry of the customs declaration form complies with the latest 2026 "Filling Specifications for Import and Export Customs Declaration" of the Customs. If the inconsistency is normal caused by the agent export mode, there is no need to modify the customs declaration form, you only need to supplement the "Agent Export Goods Ownership Statement" sealed and confirmed by the principal, which clearly states that the actual ownership of the batch of goods belongs to the principal, and the principal has entrusted the agent to handle export procedures.

If it is an entry error of the customs declaration form, you need to submit an application in the "Customs Declaration Modification/Cancellation" module of the China E-port, upload the agent export agreement and goods sales contract as supporting documents, and the information correction can be completed after the customs approves the application, ensuring consistency with the declaration information of the Agent Export Goods Certificate.

**status:** suggested
**Author:** Grace Wang
**Date:** 2026-10-29

### Answer 3

For the problem that the header of the input VAT invoice does not match the manufacturer's name, it needs to be handled in two cases: If it is a clerical error of the issuer, you can ask the issuer to cancel the original invoice by issuing a red invoice in the 2026 VAT invoice management system, and then reissue a blue invoice with the correct header. At the same time, you need to ensure that the product name, specification and quantity of the new invoice fully match those on the customs declaration form; If the principal purchases goods from a trader, and the invoice header is the trader instead of the manufacturer, you need to supplement the sales contract between the trader and the manufacturer and the goods delivery note as supporting documents to prove the real source of the goods, so as to avoid the tax authority questioning the authenticity of the business due to "inconsistency of three flows", which affects the approval of the Agent Export Goods Certificate and subsequent tax rebate.

**status:** suggested
**Author:** Eric Zhou
**Date:** 2026-10-29

### Answer 4

When handling the Agent Export Goods Certificate, you need to ensure the consistency of the payment and collection information and the declaration information. According to the new 2026 cross-border foreign exchange collection and payment regulations, the collection of agent export business must be settled or transferred to the principal's account by the agent within 30 days after the goods are exported, and when declaring the Agent Export Goods Certificate, you need to upload the bank's exchange receipt or transfer voucher.

If the collection is delayed, you need to submit the "Application for Collection Delay" to the foreign exchange administration before the expiration of the collection period, and upload the agent export agreement and goods transportation documents as supporting documents, so as to avoid approval obstruction of the certificate caused by inconsistent foreign exchange information, which affects subsequent compliance filing.

**status:** suggested
**Author:** Jason Wu
**Date:** 2026-10-29

### Answer 5

The Agent Export Goods Certificate is the core supporting document for export tax rebate. After processing, it must be archived in strict accordance with the requirements of the 2026 "Administrative Measures for Export Tax Rebate Document Filing" of the State Taxation Administration. The documents to be retained include the original of the Agent Export Goods Certificate, agent export agreement, export tax rebate copy of customs declaration, copy of purchase invoice, and exchange receipt, with an archiving period of 5 years.

They must be stored in categories by export batch, which is convenient for access during subsequent tax audit. If the certificate is lost or damaged, you need to apply for reissuance at the tax authority within 10 working days, upload the agent export agreement and copy of customs declaration as supporting documents, so as to avoid rejection of tax rebate application caused by missing documents.

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-10-29

### Answer 6

The agent export agreement is the core legal basis for handling the Agent Export Goods Certificate, you need to ensure that the content of the agreement complies with the relevant requirements of the 2026 Foreign Trade Law. The agreement must clearly mark the division of rights and responsibilities between the agent and the principal, including the details of export goods, agency fee standard, tax rebate ownership, liability for breach of contract and other clauses, so as to avoid subsequent disputes caused by vague content of the agreement.

If the agent export agreement does not clearly specify the tax rebate ownership, the tax authority will default that the tax rebate belongs to the agent. The principal needs to sign a supplementary "Tax Rebate Ownership Supplementary Agreement" with the official seals of both parties in time, as a supporting document for the declaration of Agent Export Goods Certificate, to protect their own tax rebate rights.

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-10-29

### Answer 7

The declaration information of the Agent Export Goods Certificate must fully match the logistics documents. According to the new 2026 customs regulations, the consignor information on the bill of lading must be consistent with the operating unit (agent) on the customs declaration form. If the consignor on the bill of lading is the principal, the principal needs to issue a "Bill of Lading Endorsement Transfer Statement", transfer the cargo ownership to the agent, and complete the endorsement operation on the bill of lading.

If there is a change in the logistics route, such as adjustment of the transit port, you need to update the transportation information on the customs declaration form in time, and modify the relevant content in the declaration system of the Agent Export Goods Certificate synchronously, so as to avoid approval obstruction of the certificate caused by inconsistent logistics information and declaration information, which affects the subsequent customs clearance and tax rebate process of the goods.

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-10-29

## Related Categories
- [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/)
- [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/)
- [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/)
- [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/)
- [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/)
- [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/)
- [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/)

## Related Resources
- [Trade Services](https://www.sh-zhongshen.com/en/services/)
- [Trade Cases](https://www.sh-zhongshen.com/en/cases/)
- [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/)
- [Trade Class](https://www.sh-zhongshen.com/en/guide/)
- [Global Trade Services](https://www.sh-zhongshen.com/en/country/)

## Structured Data

```json
[
    {
      "@context": "https://schema.org",
      "@type": "QAPage",
      "inLanguage":"en", 
      "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, 
      "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" },
      "mainEntity": {
        "@type": "Question",
        "name": "What are the full-process steps and required documents for handling the compliant Agent Export Goods Certificate?",
        "text": "I am the head of a small and micro enterprise new to foreign trade based in Shanghai. Last month, I just entrusted Zhongshen to act as the agent for exporting a batch of customized home furnishings. Now I need to apply for the Agent Export Goods Certificate to claim export tax rebate, but I have never handled such business before. When sorting out documents yesterday, I suddenly found that the operating unit and the consignor on the customs declaration form are inconsistent, and the header of 3 input VAT invoices does not match the name of the manufacturer stated on the customs declaration form. I am so worried that I can't sleep. I am afraid that unqualified documents will lead to failure of certificate application, which will not only make the tax rebate gone, but also may trigger inspection by the tax authority. I want to ask what are the step-by-step procedures for handling this certificate, and how to remedy my document problems?",
        "answerCount": 7,
        "upvoteCount": 4,
        "datePublished": "2026-10-29T04:57:50Z",
        "dateModified": "2026-10-29T05:15:15Z",
        "author": {
          "@type": "Person",
          "name": "Zhongshen Trading China",
          "url": "https://www.sh-zhongshen.com/en/qa/compliant-process-and-required-documents-for-agent-export-certificate.html"
        }
                ,"acceptedAnswer": {
            "@type": "Answer",
            "text": "First，conduct pre-document review，and focus on checking three types of core materials: one is the Agent Export Agreement ，which must clearly specify the rights and obligations of both parties，details of export goods and ownership of tax rebate，the second is the Customs Declaration Form ，confirm that the information of operating unit (agent) and consignor (principal) is marked compliantly. If they are inconsistent，you need to supplement the "Goods Ownership Description" issued by the principal，the third is the Purchase Invoice ，if the invoice header does not match the manufacturer's name，the issuer needs to issue an "Invoice Header Correction Statement" with an official seal，and ensure that the invoice content fully matches the product name and quantity on the customs declaration form. Two aspects shall be advanced simultaneously for connection of core nodes: First，the agent logs in to the electronic tax bureau，submits the application for Agent Export Goods Certificate in the "Export Tax Rebate Management" module，and uploads all approved documents，second，after the tax authority accepts the application，it will complete system verification within 3 working days. If abnormal data matching occurs，the agent shall supplement supporting materials within 1 working day. For abnormal contingency plans: if the invoice information cannot be corrected immediately，you can apply for "document tolerant processing" from the tax authority，submit the application first，and supplement the corrected invoice within 15 working days，after final compliance is achieved，the Agent Export Goods Certificate，agent agreement，and copy of customs declaration form shall be kept and archived for 5 years，to ensure that they can be accessed at any time for subsequent tax inspection.",
            "upvoteCount": 4,
            "url": "https://www.sh-zhongshen.com/en/qa/compliant-process-and-required-documents-for-agent-export-certificate.html#acceptedAnswer",
            "datePublished": "2026-10-29T07:15:31Z",
            "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"}        }
                ,"suggestedAnswer": [
                  {
            "@type": "Answer",
            "text": "For the inconsistency between the operating unit and the consignor on the customs declaration form, you need to first confirm whether the information entry of the customs declaration form complies with the latest 2026 "Filling Specifications for Import and Export Customs Declaration" of the Customs. If the inconsistency is normal caused by the agent export mode, there is no need to modify the customs declaration form, you only need to supplement the "Agent Export Goods Ownership Statement" sealed and confirmed by the principal, which clearly states that the actual ownership of the batch of goods belongs to the principal, and the principal has entrusted the agent to handle export procedures. If it is an entry error of the customs declaration form, you need to submit an application in the "Customs Declaration Modification/Cancellation" module of the China E-port, upload the agent export agreement and goods sales contract as supporting documents, and the information correction can be completed after the customs approves the application, ensuring consistency with the declaration information of the Agent Export Goods Certificate.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/compliant-process-and-required-documents-for-agent-export-certificate.html#suggestedAnswer-2",
            "datePublished": "2026-10-29T07:07:22Z",
            "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"}          }
          ,          {
            "@type": "Answer",
            "text": "For the problem that the header of the input VAT invoice does not match the manufacturer's name, it needs to be handled in two cases: If it is a clerical error of the issuer, you can ask the issuer to cancel the original invoice by issuing a red invoice in the 2026 VAT invoice management system, and then reissue a blue invoice with the correct header. At the same time, you need to ensure that the product name, specification and quantity of the new invoice fully match those on the customs declaration form; If the principal purchases goods from a trader, and the invoice header is the trader instead of the manufacturer, you need to supplement the sales contract between the trader and the manufacturer and the goods delivery note as supporting documents to prove the real source of the goods, so as to avoid the tax authority questioning the authenticity of the business due to "inconsistency of three flows", which affects the approval of the Agent Export Goods Certificate and subsequent tax rebate.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/compliant-process-and-required-documents-for-agent-export-certificate.html#suggestedAnswer-3",
            "datePublished": "2026-10-29T06:53:46Z",
            "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"}          }
          ,          {
            "@type": "Answer",
            "text": "When handling the Agent Export Goods Certificate, you need to ensure the consistency of the payment and collection information and the declaration information. According to the new 2026 cross-border foreign exchange collection and payment regulations, the collection of agent export business must be settled or transferred to the principal's account by the agent within 30 days after the goods are exported, and when declaring the Agent Export Goods Certificate, you need to upload the bank's exchange receipt or transfer voucher. If the collection is delayed, you need to submit the "Application for Collection Delay" to the foreign exchange administration before the expiration of the collection period, and upload the agent export agreement and goods transportation documents as supporting documents, so as to avoid approval obstruction of the certificate caused by inconsistent foreign exchange information, which affects subsequent compliance filing.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/compliant-process-and-required-documents-for-agent-export-certificate.html#suggestedAnswer-4",
            "datePublished": "2026-10-29T06:52:23Z",
            "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"}          }
          ,          {
            "@type": "Answer",
            "text": "The Agent Export Goods Certificate is the core supporting document for export tax rebate. After processing, it must be archived in strict accordance with the requirements of the 2026 "Administrative Measures for Export Tax Rebate Document Filing" of the State Taxation Administration. The documents to be retained include the original of the Agent Export Goods Certificate, agent export agreement, export tax rebate copy of customs declaration, copy of purchase invoice, and exchange receipt, with an archiving period of 5 years. They must be stored in categories by export batch, which is convenient for access during subsequent tax audit. If the certificate is lost or damaged, you need to apply for reissuance at the tax authority within 10 working days, upload the agent export agreement and copy of customs declaration as supporting documents, so as to avoid rejection of tax rebate application caused by missing documents.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/compliant-process-and-required-documents-for-agent-export-certificate.html#suggestedAnswer-5",
            "datePublished": "2026-10-29T05:54:24Z",
            "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"}          }
          ,          {
            "@type": "Answer",
            "text": "The agent export agreement is the core legal basis for handling the Agent Export Goods Certificate, you need to ensure that the content of the agreement complies with the relevant requirements of the 2026 Foreign Trade Law. The agreement must clearly mark the division of rights and responsibilities between the agent and the principal, including the details of export goods, agency fee standard, tax rebate ownership, liability for breach of contract and other clauses, so as to avoid subsequent disputes caused by vague content of the agreement. If the agent export agreement does not clearly specify the tax rebate ownership, the tax authority will default that the tax rebate belongs to the agent. The principal needs to sign a supplementary "Tax Rebate Ownership Supplementary Agreement" with the official seals of both parties in time, as a supporting document for the declaration of Agent Export Goods Certificate, to protect their own tax rebate rights.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/compliant-process-and-required-documents-for-agent-export-certificate.html#suggestedAnswer-6",
            "datePublished": "2026-10-29T05:37:33Z",
            "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"}          }
          ,          {
            "@type": "Answer",
            "text": "The declaration information of the Agent Export Goods Certificate must fully match the logistics documents. According to the new 2026 customs regulations, the consignor information on the bill of lading must be consistent with the operating unit (agent) on the customs declaration form. If the consignor on the bill of lading is the principal, the principal needs to issue a "Bill of Lading Endorsement Transfer Statement", transfer the cargo ownership to the agent, and complete the endorsement operation on the bill of lading. If there is a change in the logistics route, such as adjustment of the transit port, you need to update the transportation information on the customs declaration form in time, and modify the relevant content in the declaration system of the Agent Export Goods Certificate synchronously, so as to avoid approval obstruction of the certificate caused by inconsistent logistics information and declaration information, which affects the subsequent customs clearance and tax rebate process of the goods.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/compliant-process-and-required-documents-for-agent-export-certificate.html#suggestedAnswer-7",
            "datePublished": "2026-10-29T05:15:15Z",
            "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"}          }
                  ]
              }
    },
    {
      "@context": "https://schema.org",
      "@type": "BreadcrumbList",
      "itemListElement": [
          {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Freight Forwarding Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/"}          ,{"@type": "ListItem", "position": 4, "name": "What are the full-process steps and required documents for handling the compliant Agent Export Goods Certificate?"}
      ]
    }
]
```