Wants to understand who handles tax refunds in a pure export agency business, as well as the tax refund process and required documents. The best answer indicates that generally the entrusting party handles the tax refund because the entrusting party is the actual seller of the goods. The tax refund process includes obtaining customs declarations and other documents, then applying to the competent tax authority within the stipulated period. Required documents include customs declarations, invoices, agency export goods certificates, etc., and can be processed step by step according to regulations.

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Trade Expert Insights Answers
In export agency, the common documents related to freight charges mainly include the following. First is the ocean bill of lading or air waybill. The ocean bill of lading is a receipt of goods issued by the carrier to the shipper after receiving or loading the goods onto the ship, and it is also proof of the transportation contract between the carrier and the shipper. The air waybill is the transportation contract signed between the carrier and the shipper, and it is also a receipt of goods issued by the carrier or its agent. Second is the freight forwarder's bill of lading, which is issued by the freight forwarder to the shipper and serves as proof of transportation between the freight forwarder and the cargo owner. Next is the freight invoice, issued by the freight forwarder or the shipping company, which serves as proof of payment of freight charges and a basis for the company's financial accounting. The packing list is also very important, as it details the specifics of the goods loaded in each container, which is helpful for calculating freight charges and customs inspection. In addition, there may be a booking confirmation, which is used to confirm booking information and ensure that transportation arrangements are correct.
These documents play a crucial role in the settlement of freight charges and the transportation process in export agency, and it is essential to prepare and preserve them properly.
In addition to the above, a terminal receipt may sometimes be required. It serves as proof that the goods have been received and are awaiting loading onto the ship or aircraft at the terminal, and has some reference value for freight charge calculation.
A weight list may also be needed, which records the weight information of the goods. It is important for goods whose freight charges are calculated by weight, and can accurately calculate freight costs.
If inland transportation is involved, a road waybill may also be needed. It is the transportation document between the carrier and the shipper during road transportation, clarifying the responsibilities of both parties and the freight situation.
A freight list is also common. It details various freight charges, such as basic freight and surcharges, making it convenient for companies to check freight costs.
In some cases, a customs declaration form may be used. Although it is mainly used for customs declaration, the freight information on it can also help with overall cost accounting.
An insurance policy may also be relevant at times. If the freight charges include insurance costs, the insurance policy can prove the scope of insurance coverage and cost details.
A port charges list may also appear, which records port-related miscellaneous charges, such as loading and unloading fees, and is part of the freight charges.
A surrendered bill of lading guarantee may be used if the cargo is released via surrender of bill of lading. This guarantee ensures that the consignee can pick up the goods without the original bill of lading and is also related to the freight process to some extent.