I.Who must issue agency export invoices?

According to the latest "Administrative Measures for the Declaration of Export Goods by Customs" in 2025,the agent export invoice should be issued byimporters holding Customs AEO certificationcompanyThe actual exporting enterprise should note:

• Theagentmustpossesscustomsdeclarationqualification
• Theinvoiceneedstobeartheagentcompanysbilingualseal(Chinese-English)
• Thenote"exportedbyproxy"andtheclient’sunifiedsocialcreditcodemustbeincluded.

II.What essential materials are required for issuing agency export invoices?

Our experience with 300+ cases shows the complete material checklist should include:

• Basicdocuments
  • Originalagencyagreement(mustspecifysettlementcurrency)
  • Copyofclientsbusinesslicense
  • OriginalProformaInvoice(PI)
• Trade documents
  • CopyofBillofLading(mustshowFOB/CIFpricecomposition)
  • Clearscannedcopy
  • Customsdeclarationpre-entryform

III.What happens if invoice amount doesnt match customs declaration amount?

In the customs inspection priorities for 2025,such issues have led to38% ofdisputesSpecial attention must be paid to:

• FOBpricemustexactlymatchthebillofladingrecords
• CIFpricemustspecifythefreight/insurancesplitratio
• ExchangerateshallbebasedonthemedianpricepublishedbyChinaForeignExchangeTradeSystemontheinvoicedate

What are common invoice issuance errors?

According to our 5-year data statistics,high-frequency errors include:

• Case1:Acompanywrotethefirst6digitsofHScodeasdomestictaxnumber,resultingin$200,000goodsdetainedatport
• Case2:Failuretospecifytradeterms(e.g.EXW/FCA),causingfreightdisputesbetweenbuyersandsellers
• Case3:UsingobsoleteINCOTERMS2020versionclauses

What are the legal requirements for invoice remarks column?

The new version of the "Provisional Regulations on Value-Added Tax" in 2025 specifically stipulates that:

• Itmustbemarkedwiththewords"exportedbyproxy".
• Indicatethetaxpayeridentificationnumberoftheconsignor
• Cross-borderservicesrequireremarksonserviceoccurrencelocation
• Softwareexportsmustindicatecopyrightregistrationnumber

How to ensure cross-border recognition of electronic invoices?

Verified effective solutions include:

• UsingOECD-certifiedelectronicsignaturesystems
• SimultaneoustransmissiontoimportingcountrycustomsthroughSingleWindow
• AttachingPDFformatUN/EDIFACTmessages
• Quarterlyblockchainnotarization

How to modify invoices after issuance?

According to the 2025 Customs General Administration Notice No.58,the modified process is as follows:

• Undernon-customsclearancestatus:AgencycompaniescandirectlymodifyinSingleWindow
• Undercustomsclearancestatus:NeedtosubmitApplicationFormforAmendment/CancellationofExportGoodsDeclarationtodeclarationcustoms
• Modificationapplicationsexceeding90daysrequirethird-partyauditreports

What is the relationship between agency invoices and export tax rebates?

Key data correspondence relationships:

• Theinvoiceamountmustbe≥theamountcorrespondingtothe"transactionmethod"onthecustomsdeclarationform.
• First8digitsofHScodemustmatchtaxrefundcommoditycodetable
• Thewaterbillnumbermustmatchtheinformationintheinvoiceremarkscolumn

How to verify the authenticity of agency invoices?

Recommended three official verification channels:

• ChinaElectronicPortLawEnforcementSystem(requiresICcardlogin)
• StateTaxationAdministrationNationalVATInvoiceVerificationPlatform
• GeneralAdministrationofCustomsInternationalTrade"SingleWindow"PublicService

What risk points should be noted when selecting agency services?

Based on the dispute cases we have handled,key verification points include:

• Whethertheagencycompanyhascross-bordercapitalpoolqualifications
• Istheerrorrateofhistoricaldeclarationshigherthantheindustryaverage(whichwas1.2%in2024)?
• Whetherusingacertifiedtradeprocessmanagementsystem
• WhetherabletoprovideRCEPrulesoforiginaccumulationapplicationsolutions