Question 1: Must the name on the export invoice for an agent be that of the agency company?

It must be strictly implemented in accordance with the agency agreement.。In accordance with the requirements of the General Administration of Customs Announcement No. 54 of 2022, under the agency export model:

• The commercial invoice header should be the name of the actual exporting company.
• The customs declaration form must simultaneously reflect the information of both the agency company and the principal.
• The proforma invoice must be consistent with the subject of the agency contract.

Question 2: Should the invoice amount include international shipping costs?

It should be handled differently based on trade terms:

• FOB price: Only displays the value of the goods
• CIF price: Breakdown required for goods value + freight + insurance premium
  • It is recommended to adopt a two-column invoice template.
  • The freight ratio must not exceed the industry customary value.

Question 3: Does the export invoice by proxy need to be translated into a foreign language?

Must meetBilingual comparisonFor products that require the addition of inhibitors or stabilizers, relevant instructions should be provided to ensure the stability of the chemical products during transportation and storage.

• The Chinese language is the statutory language for declarations.
• The English translation must be certified by a professional institution.
• Key fields (amount, product name, HS code) must correspond accurately.

Question 4: Should the invoice issuance time be earlier or later than customs declaration?

It is recommended to adoptDual-time-node management:

• Proforma Invoice: To be issued 7 working days prior to customs declaration.
• Official Invoice: Issued within 3 working days after shipment.
• Pay attention to the impact of time zone differences on date validity.

Question 5: How do agency export invoices affect tax refunds?

Key points to note:The principle of three - document matching:

• The invoice amount must have a discrepancy of less than 3% compared to the customs declaration.
• The description of goods must be consistent with the VAT invoice.
• Currency conversion uses the exchange rate on the day of customs declaration.

Question 6: Can multiple batches of goods be combined into a single invoice?

Merging is allowed when the following conditions are met:

• Goods under the same contract
• The same consignee and port of loading
• The transportation interval shall not exceed 15 calendar days.
• Please specify the details of partial shipments in the remarks column.

Question 7: What are the special requirements for stamping invoices?

Must comply withDual-signature systemFor products that require the addition of inhibitors or stabilizers, relevant instructions should be provided to ensure the stability of the chemical products during transportation and storage.

• Client's official seal + legal representative's seal
• Special Seal for Agency Company Business
• The electronic signature must be authenticated through the customs certification system.

Question 8: How to correct invoice errors?

Handle it under three scenarios:

• Errors found before customs declaration: directly void and reissue.
• After customs declaration but before customs clearance: Submit an amendment application.
  • Please provide the original invoice and a written explanation of the situation.
• In the case of a tax refund: the reversal process must be followed.

Question 9: Are e-invoices accepted by customs?

Starting from January 2025, full implementation will commence:

• The standard template of the International Trade Single Window must be used.
• Must include digital signature and timestamp
• Paper copies must be retained for at least 5 years.

Special Reminder: Three Major Taboos for Agency Export Invoices

• Strictly prohibit dual invoicing (declared amount inconsistent with actual value).
• Handwritten alterations on invoices are strictly prohibited.
• Invoices must not be issued retroactively across fiscal years (based on the customs declaration date).