Agency What is the specific refund process?

2025 Agency Export Tax Rebate Follows"First ,post-declaration” principle.The standard process is divided into five steps:

• Signanagencyagreement:Clarifytherightsandobligationsofbothparties,especiallyspecifyingresponsibilitiesforforeignexchangeverificationandtaxrefunddeclaration
• Preparetaxrefunddocuments:Includingcoredocumentssuchascustomsdeclarationforms,VATspecialinvoices,andexportagencycertificates
• StateAdministrationofForeignExchangeverification:Foreignexchangecollectionmustbecompletedwithin90daysafterthegoodsareexported(canbeextendedto210daysforspecialcommodities)
• E-TaxBureaudeclaration:Submitafullsetofelectronicdocumentsthroughtheinternationaltrade"SingleWindow"
• NationalTreasuryrefund:Directlyrefundedtotheenterprise’sregisteredaccountwithin15workingdaysafterapproval

What are the major adjustments to the tax rebate policy in 2025?

Three major policy changes this year require special attention:

• Shorteneddeclarationdeadline:DeclarationmustbecompletedbyApril30oftheyearfollowingtheexport(previouslyMay15)
• Upgradedverificationmethods:Fulladoptionofanintelligentriskcontrolsystem,with5%ofdeclaringenterprisesrandomlyselectedforon-siteverification
• Updatedtaxrebatecatalog:
  • producttaxrebateratesincreasedby2-3percentagepoints
  • Traditionaltextiletaxrebateratereducedby1percentagepoint

How long does the export agency tax rebate process take?

According to the data from the General Administration of Customs in 2025,the standard tax refund period has been shortened to45 working days ,with the specific timeline as follows:

• Documentpreparationstage:7-10workingdays(dependingontheagent’sefficiency)
• Taxauditstage:20workingdays(withoutcorrections)
• Bankprocessingstage:5workingdays(cross-borderpaymentsrequireanadditional3workingdays)

Note: For cross-province business or sensitive goods,the period may be extended to 60 working days.

What situations will lead to tax - rebate failure?

The inspection data for 2025 shows that the main risk points are concentrated in the following areas:

• Documentdiscrepancies:ThedifferenceincommoditycodesbetweenthecustomsdeclarationandtheVATinvoiceexceeds3taxnumbers
• Abnormalforeignexchangecollection:Theactualamountofforeignexchangecollectedislessthan95%ofthedeclaredamountandcannotbereasonablyexplained
• Timelimitexceeded:Theperiodbetweentheexportdateandtheforeignexchangecollectiondatespansacrossyearsandexceedsthespecifiedlimit
• QualificationIssues:Themanufacturingenterprisehasnotcompletedtheexporttaxrefund(exemption)filing

How to prevent tax rebate risks with an agent?

Recommended three-level risk prevention mechanism:

• Pre-eventpreventionandcontrol:
  • Verifytheagent’sCustomsAEOcertificationqualification
  • ConfirmtheirE-portICcardoperatingauthority
• In - process monitoring:
  • Requestweeklyupdatesonthetaxrebateprogressreport
  • Keepscannedcopiesofalldocumentsforfuturereference
• Post-event traceability:
  • RegularlycomparewiththeStateAdministrationofForeignExchangeverificationdata
  • Entrustathirdpartytoauditthetaxrebateaccountsannually