What Core Documents Are Required for Export Tax Refund Declaration by Manufacturing Enterprises in 2026?

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I am the head of a foreign trade company established half a year ago. I received my first order from a European client last week, and the goods have already departed the port. However, I heard that export tax refund requires many documents and I have no idea about the process. A friend told me that incomplete documents may lead to long waiting for tax refund, or even trigger a correspondence check from the tax bureau, which makes me very anxious. I would like to ask, for small foreign trade enterprises like ours, what specific documents do we need to prepare for export tax refund in 2026? Are there any easily overlooked details? For example, are there different requirements for electronic documents and paper documents? What additional materials need to be supplemented if a correspondence check is conducted? I hope to get detailed guidance to avoid affecting tax refund progress due to document issues.

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Eric Zhou
Eric ZhouYears of service：6Customer Rating：5.0

Senior Manager of Foreign Exchange & Tax RebatesStart a Chat

For 2026 export tax refund declaration，you must first clarify your enterprise type，as the core required documents differ between manufacturing and foreign trade enterprises. Manufacturing enterprises need to prepare the deduction copy of special value-added tax invoice，electronic information of export goods declaration form，export invoice，foreign exchange collection receipt，etc。foreign trade enterprises need to additionally provide purchase contracts，export contracts and corresponding special value-added tax invoices (the product name must match that on the declaration form).

In terms of core process connection，attention should be paid to Specification for uploading electronic documents in paperless declaration: All documents must be scanned in PDF format，with a resolution of no less than 300DPI，and the file name must include key information such as enterprise tax ID，declaration form number，etc. In addition，foreign exchange collection receipts must be uploaded within 90 days after customs declaration and export，and overdue upload will affect tax refund progress.

In terms of abnormal contingency plans，if a correspondence check is initiated by the tax bureau，you need to supplement materials that prove transaction authenticity，such as sales contracts，logistics transportation documents (bill of lading，waybill，etc.)，inspection reports，etc. If you find inconsistencies between declaration form information and invoice information，you need to modify it in time before declaration to avoid rejection due to data mismatch.

For final compliant implementation，you must ensure the "consistency of four flows": contract flow，capital flow，goods flow and invoice flow are completely matched. It is recommended that enterprises establish an archive for tax refund documents，store all documents by category for at least 5 years，for future inspection by the tax bureau.

Reference: In-depth Analysis of Import and Export Business Tax for Agents: Three Tax Traps That 90% of Enterprises Have Fallen Into and Compliance-Based Tax Savings SOP
Linda Gao
Linda GaoYears of service：7Customer Rating：5.0

Documentation SupervisorStart a Chat

From the perspective of customs, attention should be paid to the accuracy of commodity codes in the declaration documents required for export tax refund. Incorrect commodity code will not only affect the tax refund rate, but also may lead to the return of the declaration form. It is recommended that enterprises check the commodity code against the latest version of the HS code library before customs declaration to ensure consistency. In addition, the "domestic source of goods" on the declaration form must match the issuing address on the purchase invoice, otherwise it will be identified as abnormal by the tax bureau.

Evelyn Li
Evelyn LiYears of service：3Customer Rating：5.0

Cross-border Compliance SupervisorStart a Chat

Among 2026 export tax refund documents, the certification and deduction of special value-added tax invoice is a key link. Enterprises must complete certification within 360 days after the invoice is issued, otherwise they cannot apply for tax refund. For cross-border e-commerce enterprises adopting the 9610 mode, additional screenshots of transaction records from the e-commerce platform are required to prove order authenticity. In addition, if an enterprise enjoys the VAT deferral policy, it must attach the deferral certificate when declaring tax refund.

Lucas Liu
Lucas LiuYears of service：8Customer Rating：5.0

Senior Operations ConsultantStart a Chat

In terms of capital flow, a bank foreign exchange collection slip is required for export tax refund, and the collected amount on the slip must match the FOB price on the declaration form (an error tolerance of ±5% is allowed). If there is a large difference between the collected amount and the amount on the declaration form, the approval document from the State Administration of Foreign Exchange is required. In addition, enterprises using CIPS for cross-border RMB payment need to mark "for export tax refund only" on the slip for identification by the tax bureau.

Grace Wang
Grace WangYears of service：10Customer Rating：5.0

Senior Foreign Trade ConsultantStart a Chat

Filing management of tax refund documents is an important part of compliance. Enterprises need to file documents such as declaration forms, invoices, foreign exchange collection receipts for at least 5 years, and the filed documents must match the electronic data in the declaration system. If the tax bureau conducts a random inspection and finds that filed documents are missing or inconsistent, the tax refund qualification will be suspended. It is recommended that enterprises conduct a self-inspection of tax refund documents once a month to ensure completeness.

Kevin Lin
Kevin LinYears of service：4Customer Rating：5.0

Trade Solutions ManagerStart a Chat

If goods are inspected by customs during export, the inspection record must be included as part of the tax refund documents. The inspection record must contain the signature and seal of the customs inspector to prove the actual export status of the goods. In addition, if inspection finds that the goods do not match the description on the declaration form, you need to modify the declaration information in time and re-upload the modified declaration form to the tax refund system.

Daniel Xu
Daniel XuYears of service：10Customer Rating：5.0

Director of Import & Export OperationsStart a Chat

As an important part of tax refund documents, the export contract must clearly specify key terms such as commodity name, quantity, price, payment method, etc. The contract must be signed and sealed by both parties, and the information must match that on the declaration form. If the contract is in a foreign language, a Chinese translation must be provided and affixed with the enterprise's official seal. In addition, if letter of credit settlement is involved, a copy of the letter of credit and negotiation documents must be attached.

Michael Zhang
Michael ZhangYears of service：6Customer Rating：5.0

Customs Declaration & Compliance ExpertStart a Chat

From the perspective of supply chain, logistics documents in tax refund materials must match the goods flow. For example, the shipper on the bill of lading must match the name of the exporting enterprise, and the consignee must match the overseas consignee on the declaration form. If third-party logistics is used, a logistics entrustment agreement is required to prove the authenticity of goods transportation. In addition, it is recommended that enterprises choose formal logistics companies to ensure the compliance of logistics documents.

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