Does a trade agent constitute the legal exporter?

In international trade practice,The legal attributes of trade agents need to be determined based on specific business modelsAccording to the Convention on Agency in the International Sale of Goods and INCOTERMS 2020 rules:

• Export RepresentationDivided into two operational models:
  • Disclosed Agent: Signs contracts in the principals name
  • Undisclosed Agent: Conducts transactions in its own name
• Criteria for identifying customs declaration entities:
  • Actual cargo owner displayed in the Shipper field of the customs declaration form
  • Shipper information recorded in transport documents such as bills of lading

Under agency modeExport DrawbackWho should file the declaration?

According to the latest export tax rebate policy for 2025, the entitlement to tax rebates followsWho exports, whoA complete export agency agreement should be attached with:, who gets tax refund,After the export enterprise receives foreign exchange through the agency company, it needs to provide:

• Manufacturing enterprises entrusting export agents:
  • Self-operated export filing required
  • Provide purchase and sales contract to prove ownership of goods
• Trading company entrusts export agency:
  • Agency must issue Certificate of Agency Export Goods
  • Foreign exchange receipt must be provided by the entrusting party

foreign trade3 Major Compliance Risks for Companies Using Agents

After the implementation of new AEO certification regulations by customs in 2025, agency businesses need special attention:

• Document consistency risks:
  • The product name difference between customs declaration forms and VAT invoices must not exceed 15%
  • Joint liability for incorrect HS code declaration
• Foreign exchange verification risks:
  • Agent-collected foreign exchange must complete foreign exchange monitoring declaration within 90 days
  • Cross-border RMB settlement must match the declared currency
• Anti-money laundering review risks:
  • Monitoring abnormal fund flows in agent accounts
  • Update of Counterparty Country Risk Rating

4 Golden Rules for Selecting Trade Agents

Based on 20 years of international trade service experience, we recommend clients focus on:

• Verify agent qualifications:
  • Customs AEO certification level
  • SAFE classification rating
• Clarify contract terms:
  • Agree on intellectual property warranty clauses
  • Divide document custody responsibilities
• Establish reconciliation mechanism:
  • Monthly verification of customs declaration data
  • Quarterly review of foreign exchange income and expenditure details
• Reserve legal remedies:
  • Agree on jurisdiction for dispute resolution
  • Insure export credit insurance

Analysis of typical dispute cases

Key points revealed in a 2024 sanitary ware companys agency export dispute:

• Key dispute points:
  • Customs declaration shows agent company name as consignor
  • VAT invoices issued to overseas intermediaries
• Court ruling:
  • Determined the actual exporter as the manufacturer
  • Agent company bears administrative penalties for false declaration

New trends in agency services for 2025

Changes brought by full implementation of RCEP:

• Origin declaration system:
  • Approved exporter self-declaration
  • Agencies need to update review processes
• Digital trade regulation:
  • Legal validity confirmation of electronic customs declarations
  • Blockchain document storage requirements