Connect & Solve
Trade Q&A
What is the complete operation procedure and compliance requirement for export tax refund handling of foreign trade enterprises in 2026?
Resolved
SERVICE
TRACKING NO. 20260422 / GLOBAL Zhongshen Trade · 23+ Years of Expert Trade Agency
Trade Challenges?
No import/export license, customs delays,
or complex compliance issues.
or complex compliance issues.
Our Solution
One-stop full-chain agency: ensure efficient
clearance and fund security.
clearance and fund security.
Cost OptimizationUrgent ClearanceGlobal ResourcesCompliant Rebates
I am the person in charge of a small manufacturing foreign trade enterprise in Shanghai. We just signed a 120,000 euro order from Germany last month, and this is the first time we handle export tax refund on our own without engaging an agent. I have stayed up late to check a lot of information these days, but I get more confused the more I read. Some sources say document review should come first, some say tax declaration should be done first, and others mention the risk of tax correspondence verification. I am very worried that any mistake will lead to delayed tax refund or even trigger audits, which will affect our enterprise's export credit rating, make us ineligible for export subsidies in the future, and even affect the customs clearance of subsequent orders. I would like to ask, from the perspective of a manufacturing enterprise like ours, what is the step-by-step operation process of export tax refund, and what key links should we pay attention to to avoid mistakes?
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
First comes the pre-audit details of documents，which is the core prerequisite for export tax refund. You need to check the four core documents one by one: electronic information of customs declaration form，input VAT special invoice，export invoice，and freight bill of lading. For customs declaration forms，make sure the commodity code，F(xiàn)OB price and trade mode are consistent with the actual business，the product name and specification on the input invoice must fully match those on the customs declaration form，and the remark column of the invoice shall indicate "export goods"，the export invoice shall be issued based on FOB price，and the error between the invoice amount and the RMB converted value of the FOB price on the customs declaration form shall be controlled within ±5%.
Second is the seamless connection of core nodes: First，complete the data submission on the electronic port within 15 days after the goods are declared for export，to ensure that the customs synchronizes the customs declaration information to the tax system，second，within the VAT declaration period，complete the daily VAT declaration first，and then submit the tax refund declaration data through the export tax refund declaration system，third，complete the document filing within 30 days after receiving the tax refund，and the filing documents shall be kept for no less than 10 years.
Plans for abnormal situations shall be formulated in advance: If the synchronization of customs declaration information is delayed，you can submit a manual push application through the "export tax refund" module of the electronic port，if there is a minor difference between the product name on the input invoice and that on the customs declaration form，you shall immediately supplement the Explanation on Goods Name Difference with supporting materials and submit them to the tax authority，if you receive a tax correspondence verification notice，you shall provide authentic business contracts，freight vouchers，foreign exchange receipt slips and other materials within 15 days to cooperate with the verification.
To achieve final compliance implementation，you shall strictly follow the *Administrative Measures for Export Tax Refund (Exemption)* newly issued by the State Administration of Taxation in 2026，keep traces of all operations，ensure consistency of the four streams，and avoid tax audit risks caused by missing documents or inconsistent information.
Lucas LiuYears of service：8Customer Rating：5.0
Senior Operations ConsultantStart a Chat
The compliance of export tax refund operation is directly linked to the customs declaration link, so all information on the customs declaration form shall be fully consistent with the tax refund declaration materials. The commodity code shall be accurately declared during customs declaration. Incorrect code classification will not only lead to wrong application of tax refund rate, but also may trigger customs valuation disputes, thus delaying tax refund declaration. In addition, the trade mode on the customs declaration form shall match the actual business. If "general trade" is incorrectly declared as "processing with imported materials", it will lead to wrong calculation base of tax refund and trigger verification by the tax authority. It is recommended to check core information such as commodity code, trade mode and FOB price with the customs broker before declaration, and check the electronic information of the customs declaration form on the electronic port in time after declaration, to ensure the data is correct before submitting tax refund declaration.
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
The document integrity of the logistics link directly affects the processing progress of export tax refund. As one of the core materials for tax refund filing, the freight bill of lading shall ensure that the shipper, consignee and goods description on the bill of lading are fully consistent with those on the customs declaration form. If the information on the bill of lading is inconsistent with the customs declaration form, you shall immediately require the shipping company to modify the bill of lading, otherwise the document filing will be unqualified and the tax refund will be delayed. In addition, attention shall be paid to the actual departure time of the goods. If the goods are detained at the port and do not actually depart, the tax authority will reject the tax refund application. It is recommended to obtain the original bill of lading or telex release bill of lading within 3 days after the goods are loaded, check the information in time, and apply for amendment immediately if any error is found, to avoid affecting the tax refund process due to logistics document problems.
Daniel XuYears of service：10Customer Rating：5.0
Director of Import & Export OperationsStart a Chat
For manufacturing enterprises, the calculation base of export tax refund is FOB price multiplied by the tax refund rate, and attention shall be paid to the transfer-out treatment of input tax. If the input tax transfer-out amount of tax-free purchased raw materials is not calculated correctly, it will lead to wrong tax refund declaration data and trigger tax audit. In addition, the "export tax refund pre-declaration" system launched by the State Administration of Taxation in 2026 can verify the declaration data before formal declaration, detect and correct errors in advance, and avoid the rejection of formal declaration. It is recommended to complete the pre-declaration of export tax refund synchronously when filing VAT declaration every month. If there are doubts in the pre-declaration, adjust the declaration data in time according to the doubt feedback from the tax authority to ensure that the formal declaration is passed at one time.
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
The compliance of export tax refund is closely related to foreign exchange receipt and payment operations, and the foreign exchange receipt time shall meet the requirements of the tax authority. According to the 2026 regulations, foreign exchange for goods exported under general trade shall be collected within 180 days after customs declaration. If foreign exchange is not collected after the deadline, you shall submit the Declaration Form for Failure to Collect Foreign Exchange for Export Goods with supporting materials, otherwise the tax refund cannot be processed. In addition, the difference between the transaction amount on the foreign exchange receipt slip and the FOB price on the customs declaration form shall be controlled within ±5%. If the difference is too large, you shall supplement the explanation for the transaction difference, such as bank handling fees, commissions, etc. It is recommended to upload the receipt slip to the tax refund declaration system in time after receiving the foreign exchange, to ensure that the foreign exchange receipt information matches the customs declaration information, and avoid affecting the tax refund due to foreign exchange receipt and payment problems.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
In export tax refund operations, the consistency of the four streams is the core point of tax authority verification, that is, the contract stream, capital stream, goods stream and invoice stream must be fully matched. If capital reflux occurs, it will be identified as false export by the tax authority, and the already refunded tax will be recovered and a fine will be imposed. In addition, document filing shall be completed within 30 days after tax refund declaration. The filing materials include customs declaration form, bill of lading, export contract, input invoice, etc., which shall be kept for no less than 10 years. It is recommended to conduct self-inspection on the businesses that have completed tax refund every quarter, check the consistency of the four streams, and supplement and improve the materials in time if any missing is found, to avoid triggering special verification by the tax authority.
Cindy ChenYears of service：3Customer Rating：5.0
Key Account ManagerStart a Chat
Optimizing export tax refund operations from the perspective of supply chain can improve tax refund efficiency and reduce costs. When signing an export contract, information such as specification, quantity and price of the goods shall be clearly agreed to ensure consistency with subsequent customs declaration and invoicing information. In addition, you can shorten the departure time of goods by optimizing logistics routes, to ensure that foreign exchange collection and tax refund declaration are completed within the specified time. For manufacturing enterprises, the procurement time of raw materials can be reasonably arranged to ensure that the issuing time of input invoices matches the customs declaration time, so as to avoid delayed tax refund declaration caused by delayed input invoices. It is recommended to establish a supply chain information sharing platform to realize information synchronization among sales, production, logistics and finance departments, and improve the coordination efficiency of export tax refund operations.
Evelyn LiYears of service：3Customer Rating：5.0
Cross-border Compliance SupervisorStart a Chat
The result of on-site customs inspection will affect the processing of export tax refund. If the goods are found to be inconsistent with the description on the customs declaration form during inspection, the information on the customs declaration form will be modified, which will further affect the tax refund declaration. During inspection, the actual specification and quantity of the goods shall be consistent with the customs declaration form. If there is short shipment or inconsistent specification, you shall explain the situation to the customs in time and apply for modifying the customs declaration form. In addition, the customs inspection record after inspection shall be properly kept as supplementary material for tax refund filing. It is recommended to conduct internal inspection before container loading to ensure that the goods are consistent with the information on the customs declaration form. In case of on-site customs inspection, cooperate with the customs to complete the inspection and obtain the inspection record in time, to avoid delayed tax refund caused by inspection problems.