--- title: "How to standardize the use of Agency Export Certificate in the export tax refund declaration process of manufacturing enterprises to avoid risks?" description: "Foreign trade enterprises and entrusting parties often encounter problems such as tax warnings，blocked payment and receipt review，and abnormal customs clearance due to non-standard use of the Agency Export Certificate. They need to implement standardized operations in core links including tax refund declaration，payment and receipt compliance，and customs clearance，strictly follow the requirements of pre-document review，core node connection，and abnormal response plan implementation，to ensure full-..." url: "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-06-16" dateModified: "2026-06-16" brand: "Zhongshen Trading China" answerCount: 10 --- # How to standardize the use of Agency Export Certificate in the export tax refund declaration process of manufacturing enterprises to avoid risks? ## Question I am the foreign trade director of a small and medium-sized manufacturing enterprise in Shanghai focusing on hardware accessories export. I just received the Agency Export Certificate issued by Zhongshen last week. This is the first time we have entrusted a foreign trade agency to handle export business, and we have never had access to this document before. Now this batch of goods worth 820,000 yuan has been shipped to Germany, and I am preparing to declare for export tax refund, but I feel more and more anxious when thinking about the relevant processes: I worry that wrong format or incorrect submission time during tax refund declaration will lead to failed review and delayed tax refund, which will affect the company's capital turnover; I also fear that the Agency Export Certificate submitted in the payment and receipt process does not meet requirements, which will trigger the bank's compliance warning; I am even more concerned that during follow-up customs verification, non-standard use of this certificate will leave a compliance stain on the company. I am so anxious that I can barely eat now, and I want to know in detail how to correctly use this Agency Export Certificate in each key link? ## Answers ### Answer 1 — Best Answer First，complete the pre-document review details of the Agency Export Certificate: check core information on the certificate one by one，including full names of the entrusting party and the entrusted party，customs commodity code，goods details，export date，customs declaration number，etc。to ensure they are completely consistent with the actual customs declaration form，purchase and sales contract，and delivery order. Even a single character deviation in the enterprise name requires you to immediately contact the agency to reissue the certificate，so as to avoid direct blockage in subsequent links. Core node connection shall be accurately controlled: In the tax refund declaration link，you need to synchronously upload the scanned copy of the original Agency Export Certificate and official electronic data to the electronic tax bureau **within 90 days after the goods are exported**，and mark the exclusive "agency export" declaration identifier in the declaration system at the same time，to ensure the tax system automatically matches the corresponding data，In the cross-border payment and receipt link，when submitting the copy of the certificate to the bank，you need to attach the filed agency export agreement as supporting evidence，to ensure the subject of payment and receipt is completely consistent with the entrusted party on the certificate，In the follow-up customs verification link，you need to uniformly archive the Agency Export Certificate together with customs declaration forms，bills of lading，packing lists and other documents，**for a retention period of no less than 5 years**. Abnormal response plans shall be prepared in advance: If the tax refund declaration is rejected by the tax system due to inconsistent certificate information，you need to contact the agency to reissue a compliant certificate **within 3 working days**，and submit it to the tax system additionally to complete the second declaration，If the bank questions the compliance of the certificate during payment and receipt，you should immediately provide supporting materials such as goods delivery order and logistics waybill to prove the authenticity of the business. Finally，compliant implementation of the business can be realized through document matching and node control in all links. **status:** accepted **Author:** Jason Wu **Date:** 2026-06-16 ### Answer 2 For the use of the Agency Export Certificate in the customs clearance link, please note that it is only an auxiliary compliance document, not a necessary document for customs clearance. When declaring goods for customs clearance, you do not need to submit the Agency Export Certificate to the customs for review, but you need to ensure that the goods details, export port and other information on the certificate are completely consistent with the customs declaration form, to avoid triggering abnormal warnings due to inconsistent document information during follow-up routine customs verification. If the customs puts forward verification requirements on site, you should provide the original Agency Export Certificate and agency agreement immediately, cooperate with the customs to complete information comparison, and never cause goods to be temporarily detained or the enterprise's credit rating to be lowered due to incomplete document retention. In addition, if it involves abnormal operations such as port change and goods return, you need to update the corresponding information of the Agency Export Certificate synchronously to ensure logical consistency of documents across the whole chain. **status:** suggested **Author:** Evelyn Li **Date:** 2026-06-16 ### Answer 3 The use of the Agency Export Certificate in the international logistics link is mainly for proof of cargo right transfer and abnormal situations. When endorsing and transferring the bill of lading, you need to ensure that the entrusted party (i.e. the contracting subject with the freight forwarder) on the Agency Export Certificate is consistent with the bill of lading title, so as to avoid obstruction of cargo right transfer due to inconsistent subjects. If the goods are rolled over, detained at the port or other situations occur, when applying to the shipping company for free storage period or demurrage reduction, you can submit the Agency Export Certificate as proof of the agency export business to improve the application pass rate. In addition, after the goods arrive at the destination port, if the overseas customer needs to prove the agency export identity of the goods, you can provide a copy of the Agency Export Certificate (stamped with the official seal of the entrusted party) to assist the customer in completing compliance review for local customs clearance. **status:** suggested **Author:** Cindy Chen **Date:** 2026-06-16 ### Answer 4 The use of the Agency Export Certificate in cross-border tax planning should focus on tax difference hedging and compliance isolation. For cases where the entrusting party is a manufacturing enterprise, the Agency Export Certificate is the core voucher for enjoying export tax refund. You need to ensure that the taxable amount of goods on the certificate is consistent with the actual invoiced amount, so as to avoid errors in tax refund amount calculation due to inconsistent tax bases. If it involves VAT deferral operation, you need to submit the Agency Export Certificate to the tax authority for filing, clarify that the VAT payment obligation subject of the agency export business is the entrusted party, and avoid the entrusting party bearing additional tax costs. In addition, in related party transaction pricing verification, the Agency Export Certificate can be used as proof of business authenticity to avoid triggering BEPS-related tax adjustments due to unreasonable pricing. **status:** suggested **Author:** Grace Wang **Date:** 2026-06-16 ### Answer 5 The use of the Agency Export Certificate in cross-border payment and receipt compliance should strictly follow the principle that the payment and receipt subject matches the subject indicated on the certificate. As the payment and receipt subject of agency export, the entrusted party shall, after receiving foreign exchange, complete foreign exchange settlement with the Agency Export Certificate, customs declaration form and other documents, and then transfer the payment to the account of the entrusting party. The entrusting party shall not receive foreign exchange directly, otherwise it will trigger the bank's compliance warning. If the entrusting party needs to handle payment and receipt by itself, it shall submit the Agency Export Certificate and agency agreement to the bank in advance to apply for special payment and receipt permission, but it shall ensure that each payment and receipt corresponds to the goods details on the certificate one by one. In addition, when using the CIPS system for RMB cross-border payment, the electronic information of the Agency Export Certificate shall be uploaded to the system synchronously to complete compliance review. **status:** suggested **Author:** Eric Zhou **Date:** 2026-06-16 ### Answer 6 The use of the Agency Export Certificate in international trade legal risk avoidance is mainly for the definition of cargo right and responsibility. When signing the agency export agreement, it is necessary to clarify the issuing subject, time and responsibility attribution of the Agency Export Certificate. If the entrusting party suffers losses due to the agency's failure to issue the certificate on time or issuing non-compliant certificates, compensation clauses shall be agreed. If an overseas customer raises a dispute over goods quality, the Agency Export Certificate can be used as proof for division of responsibilities between the entrusting party and the entrusted party, clarifying that the entrusted party only bears responsibility for agency operation and does not bear goods quality responsibility. In addition, when handling intellectual property customs protection filing, if it involves infringing goods exported by agency, the Agency Export Certificate can be used as proof that the entrusted party has no subjective fault, so as to reduce legal risks. **status:** suggested **Author:** Kevin Lin **Date:** 2026-06-16 ### Answer 7 The use of the Agency Export Certificate in the on-site customs inspection link is mainly to prove the authenticity of the agency export business. If the customs questions the export subject of the goods on site, you should provide the original Agency Export Certificate and agency agreement immediately, cooperate with the customs to complete subject information comparison, and avoid goods being temporarily detained due to inconsistent subjects. During devanning inspection, if there is a slight difference between goods details and the customs declaration form, the Agency Export Certificate can be used as proof of the agency export business, explaining that the difference comes from stock preparation adjustment of the entrusting party, rather than intentional misdeclaration. In addition, if the goods need to be tested, the Agency Export Certificate shall be attached to the test documents to clarify that the test subject is the entrusted party, so as to ensure compliance of the test process. **status:** suggested **Author:** Andy Guo **Date:** 2026-06-16 ### Answer 8 The use of the Agency Export Certificate in the special goods packaging and transportation link is mainly to prove the responsibility subject of packaging compliance. For dangerous goods export, the entrusted party on the Agency Export Certificate shall be consistent with the filing subject of the dangerous goods packaging. If the overseas customs questions packaging compliance, you can submit the Agency Export Certificate to clarify that packaging responsibility is borne by the special packaging enterprise entrusted by the entrusted party, so as to avoid the entrusting party bearing responsibility directly. When preparing MSDS, it is necessary to mark the agency export business in the remarks column and attach the number of the Agency Export Certificate to ensure that the compliance of MSDS is consistent with business information. In addition, if packaging damage occurs during goods transportation, the Agency Export Certificate can be used as proof of business authenticity when claiming compensation from the insurance company, so as to improve the claim success rate. **status:** suggested **Author:** Michael Zhang **Date:** 2026-06-16 ### Answer 9 The use of the Agency Export Certificate in export tax refund audit is the core voucher for verifying the "consistency of four flows". During audit, it is necessary to check whether the goods flow, capital flow, invoice flow and contract flow on the Agency Export Certificate are completely matched. If there are abnormal capital return paths, inconsistent invoice issuing subject with the entrusting party and other situations, it will directly trigger the tax refund warning. In the tax correspondence verification link, the Agency Export Certificate shall be submitted to the issuing tax authority as the core proof of the authenticity of the agency export business. If the certificate information is inconsistent with the content of the correspondence verification, the tax refund will be temporarily detained. In addition, the Agency Export Certificate shall be uniformly archived with other tax refund documents, and auditors can quickly retrieve full-chain documents through the certificate number to improve verification efficiency. **status:** suggested **Author:** Lucas Liu **Date:** 2026-06-16 ### Answer 10 The use of the Agency Export Certificate in supply chain structure optimization is mainly for cost actuarial calculation and trade term conversion. Under the CIF trade term, the goods amount on the Agency Export Certificate shall include freight and insurance premium to ensure the accuracy of cost actuarial calculation; Under the FOB trade term, it shall be clarified that the goods amount is only the FOB price, so as to avoid cost accounting deviation. In the inventory linkage strategy, the Agency Export Certificate can be used as a compliant voucher for goods delivery, ensuring that the outbound data of the inventory system is synchronized with export data in real time. In addition, when adjusting the international trade structure, the Agency Export Certificate can be used as the statistical basis of agency export business, providing data support for enterprises to optimize supply chain structure and reduce overall operating costs. **status:** suggested **Author:** Linda Gao **Date:** 2026-06-16 ## 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/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [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": "How to standardize the use of Agency Export Certificate in the export tax refund declaration process of manufacturing enterprises to avoid risks?", "text": "I am the foreign trade director of a small and medium-sized manufacturing enterprise in Shanghai focusing on hardware accessories export. I just received the Agency Export Certificate issued by Zhongshen last week. This is the first time we have entrusted a foreign trade agency to handle export business, and we have never had access to this document before. Now this batch of goods worth 820,000 yuan has been shipped to Germany, and I am preparing to declare for export tax refund, but I feel more and more anxious when thinking about the relevant processes: I worry that wrong format or incorrect submission time during tax refund declaration will lead to failed review and delayed tax refund, which will affect the company's capital turnover; I also fear that the Agency Export Certificate submitted in the payment and receipt process does not meet requirements, which will trigger the bank's compliance warning; I am even more concerned that during follow-up customs verification, non-standard use of this certificate will leave a compliance stain on the company. I am so anxious that I can barely eat now, and I want to know in detail how to correctly use this Agency Export Certificate in each key link?", "answerCount": 10, "upvoteCount": 4, "datePublished": "2026-06-16T22:13:27Z", "dateModified": "2026-06-16T22:15:13Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，complete the pre-document review details of the Agency Export Certificate: check core information on the certificate one by one，including full names of the entrusting party and the entrusted party，customs commodity code，goods details，export date，customs declaration number，etc。to ensure they are completely consistent with the actual customs declaration form，purchase and sales contract，and delivery order. Even a single character deviation in the enterprise name requires you to immediately contact the agency to reissue the certificate，so as to avoid direct blockage in subsequent links. Core node connection shall be accurately controlled: In the tax refund declaration link，you need to synchronously upload the scanned copy of the original Agency Export Certificate and official electronic data to the electronic tax bureau within 90 days after the goods are exported ，and mark the exclusive "agency export" declaration identifier in the declaration system at the same time，to ensure the tax system automatically matches the corresponding data，In the cross-border payment and receipt link，when submitting the copy of the certificate to the bank，you need to attach the filed agency export agreement as supporting evidence，to ensure the subject of payment and receipt is completely consistent with the entrusted party on the certificate，In the follow-up customs verification link，you need to uniformly archive the Agency Export Certificate together with customs declaration forms，bills of lading，packing lists and other documents， for a retention period of no less than 5 years . Abnormal response plans shall be prepared in advance: If the tax refund declaration is rejected by the tax system due to inconsistent certificate information，you need to contact the agency to reissue a compliant certificate within 3 working days ，and submit it to the tax system additionally to complete the second declaration，If the bank questions the compliance of the certificate during payment and receipt，you should immediately provide supporting materials such as goods delivery order and logistics waybill to prove the authenticity of the business. Finally，compliant implementation of the business can be realized through document matching and node control in all links.", "upvoteCount": 4, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#acceptedAnswer", "datePublished": "2026-06-16T23:35:35Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "For the use of the Agency Export Certificate in the customs clearance link, please note that it is only an auxiliary compliance document, not a necessary document for customs clearance. When declaring goods for customs clearance, you do not need to submit the Agency Export Certificate to the customs for review, but you need to ensure that the goods details, export port and other information on the certificate are completely consistent with the customs declaration form, to avoid triggering abnormal warnings due to inconsistent document information during follow-up routine customs verification. If the customs puts forward verification requirements on site, you should provide the original Agency Export Certificate and agency agreement immediately, cooperate with the customs to complete information comparison, and never cause goods to be temporarily detained or the enterprise's credit rating to be lowered due to incomplete document retention. In addition, if it involves abnormal operations such as port change and goods return, you need to update the corresponding information of the Agency Export Certificate synchronously to ensure logical consistency of documents across the whole chain.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#suggestedAnswer-2", "datePublished": "2026-06-16T23:22:56Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "The use of the Agency Export Certificate in the international logistics link is mainly for proof of cargo right transfer and abnormal situations. When endorsing and transferring the bill of lading, you need to ensure that the entrusted party (i.e. the contracting subject with the freight forwarder) on the Agency Export Certificate is consistent with the bill of lading title, so as to avoid obstruction of cargo right transfer due to inconsistent subjects. If the goods are rolled over, detained at the port or other situations occur, when applying to the shipping company for free storage period or demurrage reduction, you can submit the Agency Export Certificate as proof of the agency export business to improve the application pass rate. In addition, after the goods arrive at the destination port, if the overseas customer needs to prove the agency export identity of the goods, you can provide a copy of the Agency Export Certificate (stamped with the official seal of the entrusted party) to assist the customer in completing compliance review for local customs clearance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#suggestedAnswer-3", "datePublished": "2026-06-16T22:59:47Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The use of the Agency Export Certificate in cross-border tax planning should focus on tax difference hedging and compliance isolation. For cases where the entrusting party is a manufacturing enterprise, the Agency Export Certificate is the core voucher for enjoying export tax refund. You need to ensure that the taxable amount of goods on the certificate is consistent with the actual invoiced amount, so as to avoid errors in tax refund amount calculation due to inconsistent tax bases. If it involves VAT deferral operation, you need to submit the Agency Export Certificate to the tax authority for filing, clarify that the VAT payment obligation subject of the agency export business is the entrusted party, and avoid the entrusting party bearing additional tax costs. In addition, in related party transaction pricing verification, the Agency Export Certificate can be used as proof of business authenticity to avoid triggering BEPS-related tax adjustments due to unreasonable pricing.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#suggestedAnswer-4", "datePublished": "2026-06-16T22:53:39Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "The use of the Agency Export Certificate in cross-border payment and receipt compliance should strictly follow the principle that the payment and receipt subject matches the subject indicated on the certificate. As the payment and receipt subject of agency export, the entrusted party shall, after receiving foreign exchange, complete foreign exchange settlement with the Agency Export Certificate, customs declaration form and other documents, and then transfer the payment to the account of the entrusting party. The entrusting party shall not receive foreign exchange directly, otherwise it will trigger the bank's compliance warning. If the entrusting party needs to handle payment and receipt by itself, it shall submit the Agency Export Certificate and agency agreement to the bank in advance to apply for special payment and receipt permission, but it shall ensure that each payment and receipt corresponds to the goods details on the certificate one by one. In addition, when using the CIPS system for RMB cross-border payment, the electronic information of the Agency Export Certificate shall be uploaded to the system synchronously to complete compliance review.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#suggestedAnswer-5", "datePublished": "2026-06-16T22:51:17Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The use of the Agency Export Certificate in international trade legal risk avoidance is mainly for the definition of cargo right and responsibility. When signing the agency export agreement, it is necessary to clarify the issuing subject, time and responsibility attribution of the Agency Export Certificate. If the entrusting party suffers losses due to the agency's failure to issue the certificate on time or issuing non-compliant certificates, compensation clauses shall be agreed. If an overseas customer raises a dispute over goods quality, the Agency Export Certificate can be used as proof for division of responsibilities between the entrusting party and the entrusted party, clarifying that the entrusted party only bears responsibility for agency operation and does not bear goods quality responsibility. In addition, when handling intellectual property customs protection filing, if it involves infringing goods exported by agency, the Agency Export Certificate can be used as proof that the entrusted party has no subjective fault, so as to reduce legal risks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#suggestedAnswer-6", "datePublished": "2026-06-16T22:49:39Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The use of the Agency Export Certificate in the on-site customs inspection link is mainly to prove the authenticity of the agency export business. If the customs questions the export subject of the goods on site, you should provide the original Agency Export Certificate and agency agreement immediately, cooperate with the customs to complete subject information comparison, and avoid goods being temporarily detained due to inconsistent subjects. During devanning inspection, if there is a slight difference between goods details and the customs declaration form, the Agency Export Certificate can be used as proof of the agency export business, explaining that the difference comes from stock preparation adjustment of the entrusting party, rather than intentional misdeclaration. In addition, if the goods need to be tested, the Agency Export Certificate shall be attached to the test documents to clarify that the test subject is the entrusted party, so as to ensure compliance of the test process.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#suggestedAnswer-7", "datePublished": "2026-06-16T22:44:40Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "The use of the Agency Export Certificate in the special goods packaging and transportation link is mainly to prove the responsibility subject of packaging compliance. For dangerous goods export, the entrusted party on the Agency Export Certificate shall be consistent with the filing subject of the dangerous goods packaging. If the overseas customs questions packaging compliance, you can submit the Agency Export Certificate to clarify that packaging responsibility is borne by the special packaging enterprise entrusted by the entrusted party, so as to avoid the entrusting party bearing responsibility directly. When preparing MSDS, it is necessary to mark the agency export business in the remarks column and attach the number of the Agency Export Certificate to ensure that the compliance of MSDS is consistent with business information. In addition, if packaging damage occurs during goods transportation, the Agency Export Certificate can be used as proof of business authenticity when claiming compensation from the insurance company, so as to improve the claim success rate.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#suggestedAnswer-8", "datePublished": "2026-06-16T22:42:14Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The use of the Agency Export Certificate in export tax refund audit is the core voucher for verifying the "consistency of four flows". During audit, it is necessary to check whether the goods flow, capital flow, invoice flow and contract flow on the Agency Export Certificate are completely matched. If there are abnormal capital return paths, inconsistent invoice issuing subject with the entrusting party and other situations, it will directly trigger the tax refund warning. In the tax correspondence verification link, the Agency Export Certificate shall be submitted to the issuing tax authority as the core proof of the authenticity of the agency export business. If the certificate information is inconsistent with the content of the correspondence verification, the tax refund will be temporarily detained. In addition, the Agency Export Certificate shall be uniformly archived with other tax refund documents, and auditors can quickly retrieve full-chain documents through the certificate number to improve verification efficiency.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#suggestedAnswer-9", "datePublished": "2026-06-16T22:34:38Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "The use of the Agency Export Certificate in supply chain structure optimization is mainly for cost actuarial calculation and trade term conversion. Under the CIF trade term, the goods amount on the Agency Export Certificate shall include freight and insurance premium to ensure the accuracy of cost actuarial calculation; Under the FOB trade term, it shall be clarified that the goods amount is only the FOB price, so as to avoid cost accounting deviation. In the inventory linkage strategy, the Agency Export Certificate can be used as a compliant voucher for goods delivery, ensuring that the outbound data of the inventory system is synchronized with export data in real time. In addition, when adjusting the international trade structure, the Agency Export Certificate can be used as the statistical basis of agency export business, providing data support for enterprises to optimize supply chain structure and reduce overall operating costs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/how-to-use-agency-export-certificate-for-manufacturer-tax-refund-risk-avoidance.html#suggestedAnswer-10", "datePublished": "2026-06-16T22:15:13Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } ] } }, { "@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": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "How to standardize the use of Agency Export Certificate in the export tax refund declaration process of manufacturing enterprises to avoid risks?"} ] } ] ```