Connect & Solve
Trade Q&A
How to standardize the filling of export tax refund declaration columns related to the Certificate of Agency for Export Goods?
or complex compliance issues.
clearance and fund security.
I am a document specialist at a small foreign trade garment enterprise in Shanghai, and this is my first time handling tax refund declaration for export business entrusted to Zhongshen as the agent. I used to be very familiar with filling tax refund forms for self-operated exports, but the columns corresponding to agency certificates are completely different from those for self-operated exports.
Yesterday my pre-declaration was rejected by the system due to "incorrect filling format of agency certificate number". With only 3 days left before the deadline for this month's tax refund declaration, I am so anxious that I cannot sleep. I am afraid that further filling errors will trigger tax correspondence investigation and delay tax refund receipt, and I worry that non-compliant filling will affect the customs clearance credit for subsequent batches of goods.
I also do not know if there are differences in the filling of agency certificates under different trade terms. I would like to ask how to fill in the tax refund content related to agency certificates in a standardized way, what details that are easy to cause mistakes should be noted, and whether there are emergency remedial measures if I make filling errors again.
Daniel XuYears of service：10Customer Rating：5.0
Director of Import & Export OperationsStart a Chat
First，you need to complete pre-document review，focusing on verifying the consistency of the number，export date，goods details of the Certificate of Agency for Export Goods with the customs declaration form and entrusted agency export agreement，ensuring that the goods value，measurement unit and commodity code of all documents are fully matched，so as to avoid declaration rejection due to document inconsistency.
For core filling nodes，in the export tax refund declaration form，you need to accurately fill the number of the Certificate of Agency for Export Goods into the Agency Export Certificate Number column，the goods details shall be directly associated with the customs declaration data corresponding to the agency certificate，and the goods value or quantity shall not be modified without authorization，for the entrusted processing re-export mode，you need to additionally check the "entrusted processing" mark to ensure the column selection matches the trade mode.
Formulate pre-plans for abnormal situations: if the pre-declaration is rejected，you need to first locate the error items through the declaration feedback information of the electronic tax bureau. If it is a number format error，you can directly modify it in the system and resubmit，if it involves document inconsistency，you need to contact the agency in time to reissue the certificate or supplement supporting materials to avoid exceeding the declaration deadline.
For final compliance implementation，you need to complete document filing within 10 working days after declaration，and archive paper or electronic documents such as agency export certificate，customs declaration form，entrustment agreement for retention，to prepare for inspection by the tax authority.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
The filling of the Certificate of Agency for Export Goods shall form a logical closed loop with customs declaration information. The export date, commodity code and goods value on the customs declaration must fully match the agency certificate.
If the goods value is changed due to customs price review of the declaration form, you need to require the agency to update the corresponding column of the agency certificate simultaneously, to avoid the system triggering the "document information mismatch" warning during tax refund declaration. If customs inspection is triggered due to differences between agency certificate filling and customs declaration, you need to provide supporting documents such as entrusted agency agreement and purchase and sales contract in time to prove the authenticity of the business, so as to avoid the credit rating affecting subsequent customs clearance of goods.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
For agency export business adopting VAT deferral mode, the filling of the Certificate of Agency for Export Goods shall be additionally marked with "VAT deferral", and the "tax exemption declaration column" in the corresponding tax refund declaration form shall be left blank, to avoid the tax authority deeming it as illegal declaration due to filling errors.
At the same time, you need to ensure that the goods value on the agency certificate is consistent with the value declared for cross-border tax, so as to avoid tax adjustment caused by tax base differences and affect the enterprise's tax credit rating. If cross-border related transactions are involved, you need to clarify the related relationship in the agency certificate, complete pricing filing in advance, and avoid BEPS related risks.
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
The filling of the Certificate of Agency for Export Goods shall be consistent with foreign exchange receipt and payment information. The name of the payee on the agency certificate shall match the subject of the actual foreign exchange receipt account. If the principal collects foreign exchange by itself, it shall be clearly marked "foreign exchange collected by the principal itself" in the agency certificate.
When filing tax refund declaration, you need to upload the foreign exchange receipt slip or cross-border payment certificate simultaneously to prove that the capital flow is consistent with the document flow. If there is a delay in foreign exchange receipt, you need to indicate the expected time of foreign exchange receipt in the "remark column" of the agency certificate, and submit the deferred foreign exchange receipt filing form to the tax authority, to avoid the tax refund being withheld due to inconsistent foreign exchange receipt and payment.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
The Certificate of Agency for Export Goods is the core legal voucher for the principal to handle tax refund, and the filling content shall be fully consistent with the terms of the entrusted agency export agreement. If the goods details and agency period on the agency certificate are inconsistent with the agreement, it may be deemed as false agency, triggering compliance investigation by the tax authority, and even bearing the legal liability of paying back taxes and late fees.
If tax refund is blocked due to filling errors of the agency, the principal shall require the agency to bear corresponding liability for breach of contract according to the agreement, safeguard rights through legal channels when necessary, and keep all communication records as evidence.
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
The filling of the Certificate of Agency for Export Goods shall meet the requirements of four-flow consistency, that is, goods flow, capital flow, document flow and contract flow are fully matched. During tax refund audit, the tax authority will focus on verifying whether the number of the agency certificate is true and valid, and whether the filled goods value is consistent with the value of the actual purchase and sales contract.
If there is a difference, it will trigger tax correspondence investigation. When filling, you need to ensure that each item on the agency certificate is supported by the corresponding customs declaration form and purchase and sales contract, and documents shall be archived and retained for at least 5 years. If the audit fails due to missing documents, the refunded tax will be recovered and the subsequent tax refund qualification will be affected.
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
There are differences in the filling of the Certificate of Agency for Export Goods under different trade modes. Under FOB mode, "FOB price" shall be clearly marked in the agency certificate and consistent with the FOB price on the customs declaration form; under CIF mode, the goods value shall be filled after deducting freight and insurance premium, so as to avoid the tax refund amount exceeding the compliance range due to overfilled goods value.
At the same time, in agency export business with inventory linkage, the filling of the agency certificate shall match the enterprise's inventory ledger, ensure that goods outbound, export and tax refund declaration form a full-link closed loop, and avoid compliance risks caused by inconsistency between accounts and actual goods.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
The filling of the Certificate of Agency for Export Goods shall be consistent with logistics document information. The consignee and notify party on the bill of lading shall match the principal or the agent on the agency certificate. If it is a straight bill of lading, the bill of lading number shall be indicated in the remark column of the agency certificate.
If there are logistics abnormalities such as port change or transshipment of goods, you need to update the export port information of the agency certificate in time, to avoid tax refund declaration being rejected due to inconsistency between logistics information and document information. At the same time, you need to ensure that the export date on the agency certificate is consistent with the loading date on the bill of lading, otherwise the system will determine that the export date is untrue, which will affect the progress of tax refund declaration.
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
The filling of the Certificate of Agency for Export Goods shall be consistent with the results of on-site inspection. If the goods are identified as having wrong commodity code during export inspection, you need to adjust the commodity code on the agency certificate simultaneously to avoid system warning during tax refund declaration.
If the goods value is found to be inconsistent with the customs declaration form during inspection, you need to require the agency to reissue the agency certificate, update the goods value information when filling, and submit the inspection record to the tax authority as supporting materials. In addition, the goods packaging information on the agency certificate shall be consistent with the actual packaging, so as to avoid subsequent inspection caused by inconsistent packaging and affect tax refund receipt.