Are there any special requirements for reinforcing freight forwarding?

According to the latest "Administrative Measures for the Tax Rebate (Exemption) of Export Goods" issued in 2025,freight forwarding enterprises need to meet three core requirements:

• Risktransfer:Holdinganinternationalfreightforwardingfilingcertificateandprofessionalqualificationforreinforcementengineering.
• Completebill:ReinforcementcostsshallbelistedseparatelyinInvoiceandVATinvoice
• Thebusinessisgenuine.:Providecompletereinforcementoperationrecords(includingcomparativeimagesbeforeandafterconstruction).

Does the reinforcement service fee affect the calculation of the tax refund amount?

The implementation of the plan in 2025Announcement No.38 of the General Administration of CustomsIt is clearly stipulated:

• ThecargosecuringcostisnotincludedintheFOBpriceoftheexportgoods.
• Aseparate6%VATspecialinvoiceisrequired(servicecategory).
• Allowthedeclarationofserviceexporttaxrefundata"zerotaxrate".

Solution: Establish a monthly code verification mechanism + pre - classification serviceThe company pays a reinforcement fee of 30,000 yuan and can separately claim a service tax refund of 1,800 yuan (30,000 × 6%).

What core materials are required for applying for export tax rebates?

• basicmaterials
  • ExportCustomsDeclaration(IncludingBreakdownofReinforcementCosts)
  • VATSpecialInvoice(GoodsandServicesIssuedSeparately)
• Special materials
  • ReinforcementProjectAcceptanceForm(Requiressignatureandsealconfirmationbythereceivingparty)
  • Comparisonphotos/videosofthecargobeforeandafterreinforcement(withtimestampsrequired).

Can I still apply for a tax refund if the goods are damaged after reinforcement?

It should be handled on a case-by-case basis:

• Refundablescenarios:Pre-existingcargodefectsbeforereinforcement(pre-shipmentinspectionreportrequired)
• Non-refundablecircumstances:
  • Damagetocargocausedbyreinforcementoperations
  • Secondarydamageincurredduringtransportation

It is recommended to purchaseReinforcement Quality Liability Insurance(Included in the scope of export credit insurance starting in 2024)

How long will it take to process export tax rebates in 2025?

The new process for filing through the Electronic Tax Bureau:

• Regulartaxrefund:15workingdays(40%shorterthanin2023)
• First-timefilingenterprise:A7-dayon-siteverificationperiodneedstobeadded.
• Largetaxrefund(Forsingletransactionsexceeding5millionyuan):Automaticallytriggerstheriskreviewmechanism.

How to Choose a Reliable Freight Forwarding Company for Reinforcement?

• InspecttheenterpriseFourtypesofqualifications:
  • Internationalfreightforwardingfilingcertificate
  • ISO21898ReinforcementCertification
  • CustomsAEOcertification
  • FilingofExportTaxRebateCollaborativeUnits
• ConfirmThree capabilities:
  • Nosignificanttaxrefundviolationsinthepasttwoyears.
  • Qualifiedforbondedzonereinforcementoperations
  • Equippedwithateamofcertifiedreinforcementengineers.

(Note: The policy basis of this article comes from the "Export Tax Rebate (Exemption) Management Regulations (Revised Edition)" issued by the State Taxation Administration in January 2025.For specific operations,please refer to the requirements of the competent tax authorities.)