Export Customs Clearance Process from China Handled by Chinese Agencies

Whether Party A is eligible to export products and enjoy export tax rebates shall be determined and approved by the tax bureau and tax office in Party A’s location. The approval process is as follows:

Within 30 working days from the date of signing the foreign trade agency agreement, Party A’s finance department shall submit the following documents to the local tax bureau to complete the filing procedures:

• Original foreign trade agency agreement

• Original and copy of the Tax Registration Certificate (the tax bureau retains the copy and verifies the original; the same applies to the following documents)

• Original and copy of the Business License

• Original and copy of the Account Opening Certificate

• Original and copy of the Organization Code Certificate

• Original and copy of the General Taxpayer Approval Certificate

• Original and copy of the Environmental Assessment Report

• Original foreign trade contract

After reviewing the above documents, the tax bureau in Party A’s location will send relevant documents to the local tax office. The tax office will review the documents and conduct an on-site inspection of Party A to verify consistency with the documents and tax rebate eligibility. After the tax office reviews the documents, it will convey its opinions to the tax bureau, which will make the final approval and issue the Export Tax Rebate Recognition Form and filing number. (The communication and approval for the above two links take 20 working days.) For special cases, dedicated personnel can be arranged to inquire with the tax office.

For the payment term of "advance payment + full payment within a certain number of working days after the goods arrive at the destination":

• Our company (Party B) provides a foreign exchange collection account to receive foreign payments.          
  Note: This account is supervised by the State Administration of Foreign Exchange (SAFE) and is only used for foreign exchange collection; the funds in the account cannot be transferred arbitrarily or used for other purposes.

• After the goods are exported and our company completes the formalities for issuing the Agent Export Certificate, the foreign exchange in the account can be transferred to a foreign exchange verification account. After verification by the People’s Bank of China, the foreign exchange can be converted into RMB and transferred to Party A’s enterprise account within 2-3 working days. (The exchange rate is based on the bank’s exchange rate at the time of collection.)

• Commodity Inspection: Party B assists in arranging personnel from the inspection and quarantine department to conduct on-site inspection (unpacking inspection) at the factory/warehouse where the goods are located. The inspection and quarantine department will issue the Export Goods Clearance Certificate or Certificate for Replacement of Documents within 0.5-1 working day. (The specific time is subject to the commodity inspection bureau’s schedule.)

• Customs Declaration: Party B’s customs declarant submits the following documents to the customs for declaration:
  Export Goods Clearance Certificate, factory packing list, proforma invoice, foreign trade contract, foreign trade agency agreement, customs declaration power of attorney, shipping document, etc. Generally, the customs will issue a release approval document and relevant documents within 1-2 working days. (At this stage, it is required that all documents are consistent with each other and with the actual goods.)

• After customs release, the following documents with the customs seal will be issued:
  Export Customs Declaration Form (Tax Rebate Copy), Export Customs Declaration Form (Foreign Exchange Verification Copy), and other originally submitted documents. (These documents are used for export tax rebate.)

Party A shall provide the following documents to Party B to handle export tax rebate procedures:

• Copy of Business License

• Copy of Tax Registration Certificate

• Export Tax Rebate Recognition Form

• Export Customs Declaration Form (Tax Rebate Copy) and Export Customs Declaration Form (Foreign Exchange Verification Copy) (to be provided by Party A if Party B does not handle the customs declaration)

• Original agency agreement

• Original proforma invoice

After receiving the above materials, Party B’s finance department will complete the processing of the Agent Export Certificate within 15-20 working days.

Party A’s finance department shall submit the Agent Export Certificate to the local tax bureau to handle tax rebate or tax offset business. The specific time depends on the company’s situation and the work efficiency of the tax office.

As a professional foreign trade agency, Guangzhou Panyue International Trade Co., Ltd. provides the following supports to optimize the agent export process for Party A:

• Guidance on document preparation for export filing to ensure compliance with tax bureau requirements

• Collaborative communication with tax authorities during the filing review stage to shorten approval time

• Supervised foreign exchange collection accounts to ensure safe and compliant fund settlement

• Efficient coordination of commodity inspection and customs declaration to avoid shipment delays

• Timely processing of Agent Export Certificates to accelerate tax rebate progress

With our in-depth understanding of foreign trade agency policies and procedures, we help exporters (Party A) simplify complex formalities, reduce operational risks, and ensure smooth and efficient export operations.