1. Why must silver bar exports be conducted through an agency company?

According to the latest 2025 "Precious Metals Import and Export Management Regulations," silver bars are classified as specially regulated goods by customs. Direct export by individuals or enterprises without precious metals business qualifications carries the following risks:

• Risk of Missing Qualifications: A "Precious Metals Business License" issued by the People's Bank of China is required.
• Customs declarationRisks: The export of silver bars is subject to HS code 71069100, and a fineness certification must be provided.
• Tax compliance risk:Export tax refundCompliance in the Issuance and Verification of Value-Added Tax Special Invoices

II. What are the core qualifications required for silver bar agency exports in 2025?

Based on our practical case of serving a listed financial enterprise, a compliance agency service provider must possess:

• Basic Qualifications
  • Customs AEO Advanced Certified Enterprise Qualification
  • Foreign exchange administration directory enterprise qualification
• Special qualifications
  • Precious Metals Import and Export Business License (Valid until 2026)
  • LBMA (London Bullion Market Association) Certification (Applicable to International Delivery Standard Silver Bars)

3. What is the specific operational process for the agency export of silver bars?

Taking a state-owned enterprise's 2024 export case as an example, the standard process includes:

1. Sign a tripartite agreement (manufacturer - agency company - overseas buyer)
2. Request for silver content testing (report must be issued by a CNAS-accredited laboratory)
3. Customs Pre-classification Declaration (to be filed 15 working days in advance)
4. Pre-shipment inspection (focus on verifying precious metal identification marks)
5. Foreign exchange receipt verification (collection and payment by agency company)

IV. How to Evaluate the Compliance of Proxy Service Providers?

It is recommended to evaluate from three dimensions:

• Policy response capability: Can the newly implemented value-added tax refund-upon-collection policy for precious metal exports in 2025 be processed in a timely manner?
• Risk Control System Completeness: Whether to establish a customs audit response plan and a foreign exchange fluctuation hedging mechanism
• Operational Transparency: Could you provide a full-process visual tracking system (referencing a blockchain traceability platform launched by a certain agency in 2024)?

V. Silver BarsExport tax refundHow to calculate?

According to the latest 2025 policy, an example calculation of the tax refund for a 1-kilogram standard silver bar (purity ≥99.99%):

• Tax-inclusive procurement price: 6,800 yuan/kg (13% VAT rate)
• FOB export price: USD 1,100/kg (exchange rate 7.0)
• Tax refund amount = 6,800 / (1 + 13%) × 13% = 782.30 yuan
• The actual profit margin needs to deduct the agency fee (typically 1.5-3% of the cargo value).

6. What are the special considerations for silver bar exports?

According to the special notice of Announcement No. 38 of the General Administration of Customs in 2024:

• The transportation packaging must use specialized sealed containers registered with customs.
• For each export batch, a sample of no less than 50 grams must be retained (storage period: 3 years).
• For customs clearance at the destination port, it is necessary to prepare the COO Certificate of Origin (Chinese-English bilingual version) in advance.