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There are tax refund forms in Nanjing. What if there's no stock available?
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Our company completed customs declaration through Nanjing Port and has already obtained the tax refund documents, but due to the supplier running out of stock at the last minute, the goods were not actually exported. Now we have the tax refund documents but no goods. What should we do? Will the tax bureau notice this? Are there any solutions to rectify the situation?
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
Your situation is a typical case of "having orders but no goods"，which constitutes fraudulent export tax rebate and poses extremely high risks. The State Taxation Administration and the Customs have established data interconnectivity，and will compare customs declarations，cargo manifests，and payment receipts. Any discrepancies will be automatically screened by the system. Immediately stop applying for tax rebates and refrain from using the tax rebate invoices for offsetting purposes. According to the Tax Administration Law，voluntary reporting may mitigate penalties. You need to submit a written statement to the competent tax authority in Nanjing within 15 days，apply for the revocation of the tax rebate invoices，and attach materials such as communication records with suppliers and proof of unshipped goods. If the customs declarations have already been cleared，you must apply to the Customs for modification or deletion. Failure to handle the matter within the deadline may result in fines，suspension of export tax rebate rights，or even criminal liability.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
Now, every second counts. First, contact the Nanjing customs broker to confirm the status of the goods: whether they are still in the supervision area or have been released but not yet loaded onto the ship. If the goods have not left the port, immediately apply for customs clearance cancellation, handle the "export goods clearance cancellation procedures", and revoke the original customs declaration form. This will incur change-of-declaration fees, storage fees, etc., but the risk of tax evasion is much lower. If the customs declaration form has been cleared for more than 7 days, it will be extremely difficult to change the declaration, and you will need to submit to the customs a situation explanation, a certificate of unissued bills of lading, and a certificate of non-loading by the shipping company, etc. At the same time, all logistics documents (yard receipts, loading lists) must be retained as evidence of non-delivery. After the original tax refund form is invalidated, the subsequent goods must be re-declared and cannot use the old form.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
You need to take a three-pronged approach. Externally, immediately send an official letter to the supplier, requiring them to provide a written explanation for the stockout and assume liability for breach of contract, while reserving the right to claim compensation. If the issue involves overseas customers, communicate candidly to request a grace period: "Due to sudden supply chain issues, the goods failed to be shipped on time. We are urgently sourcing replacements and expect to resolve the issue by X date. We sincerely appreciate your understanding." Internally, immediately notify the finance department to freeze the tax refund process to avoid submitting it to the tax system. At the same time, review the breach of contract clauses in the procurement contract to assess whether losses can be offset. In the long run, this incident exposed management loopholes in supplier management. It is recommended to establish a list of alternative suppliers and purchase key orders in batches to avoid over-reliance on a single supplier. During crisis management, maintain open communication channels with all parties to pave the way for future cooperation.