How to complete compliant declaration procedures for zero-tax export goods under the latest 2026 customs regulatory rules?
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I am a foreign trade sales specialist at a hardware accessories export company based in Shanghai. Last month, I received an order for fasteners sold to Southeast Asia. After checking the latest 2026 Import and Export Tariff Schedule, I found that such products are now classified under the zero export tax rebate category.
I have never operated the declaration process for such goods before. Last week I tried to submit the application through the system on my own, but the customs first rejected the declaration due to non-compliant classification, then the tax authority notified me to complete supplementary tax exemption record-filing.
Now the goods have been stacked at the port for 3 days, and further delay will result in high demurrage fees. I would like to know the complete latest declaration process for zero-tax export goods, what essential materials to prepare, and what special risk points to note to avoid risks in advance.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
In the pre-document review stage，you need to verify the matching degree between the product name，specification，material and HS code first. In 2026，customs' classification verification priority for zero-tax export goods is 30% higher than that for ordinary tax rebate-eligible goods. You can submit a classification pre-ruling application in advance via the International Trade Single Window to avoid the risk of declaration rejection. Meanwhile，prepare the full set of documents including purchase and sales contract，packing list，invoice and logistics authorization letter，to ensure full consistency of information across four flows，and prevent abnormalities in subsequent tax inspections.
The core declaration nodes are divided into two steps. The first step is customs export declaration. In the "Tax Rebate Indicator" column of the customs declaration form，you shall accurately select the option of "Zero Tax Rebate (Tax Exempt)"，and must not mistakenly select "Tax Rebate" or "Taxable"，otherwise it will directly trigger customs price assessment warning and tax system suspense. The pre-review result is available within 2 hours after submission. If there is a classification objection，you need to upload product test report and material description documents for appeal immediately，and the re-verification can be completed normally within 4 hours. The second step is tax exemption record-filing. Within 3 working days after the customs declaration form is cleared，you need to upload the customs declaration form，foreign exchange collection plan and purchase and sales contract on the e-Tax Bureau to complete the record-filing，no paper documents are required.
Abnormality response plan setup: If the goods have arrived at the port but the declaration is not completed，you can apply to the port for a 24-hour temporary free storage period in advance to avoid extra demurrage fees. If the tax system prompts record-filing abnormality，you need to bring the copy of customs declaration form and export foreign exchange collection statement to the competent tax authority to complete supplementary tax exemption record-filing，and the abnormality can be lifted within 3 working days. After the compliance process is fully completed，the full set of declaration documents and record-filing materials shall be kept for at least 10 years. In 2026，the post-verification proportion for zero-tax export goods by tax authorities has increased to 15%，and keeping complete documents can help you pass the verification directly without submitting additional explanatory materials.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
After the upgrade of the International Trade Single Window in 2026, for the declaration of zero-tax export goods, you shall indicate the actual use, material composition of the goods in the "Remark Column". For goods involving dual-use items, an additional copy of Dual-use Items Export License shall be uploaded. If the declaration is rejected, do not directly delete the declaration and resubmit a new one.
You shall first submit a modification application in the system, upload corresponding supporting materials, modify and resubmit only after the application is approved. Direct deletion and re-submission will trigger customs risk warning, and the enterprise will be included in the key inspection list for the recent period.
The inspection rate for all export goods of this enterprise in the subsequent 3 months will rise to over 40%. In case of price assessment dispute, you can submit the export declaration forms of similar goods in the past 3 months and domestic purchase VAT invoices as price supporting documents, so as to skip the conventional price assessment process and complete the price re-verification within 2 working days.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
After the declaration of zero-tax export goods is completed, you shall complete the tax exempt income declaration within the VAT return filing period of the current month. The relevant amount shall not be included in export tax rebate income, otherwise it will cause abnormal VAT declaration comparison and trigger tax verification via letter. Since 2026, the input VAT corresponding to zero-tax export goods cannot be deducted, and shall be treated as input VAT transfer-out.
If the transfer-out is not completed in time, the tax authority will require the enterprise to pay the corresponding tax and overdue fine at 0.05% per diem. For serious cases, a fine of 0.5 to 5 times the payable tax will be imposed. If an enterprise exports both tax rebate-eligible goods and zero-tax goods, it shall separately calculate the income, cost and input VAT of the two types of goods. If separate accounting cannot be realized, no export tax rebate policy shall apply to all goods.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
The foreign exchange collection for zero-tax export goods shall be completed within 90 days after export. The transaction remark in the foreign exchange collection message shall state "Foreign exchange collection for zero-tax export goods", which shall not be mixed with the foreign exchange collection of ordinary tax rebate-eligible goods. In 2026, the foreign exchange collection verification proportion for zero-tax export goods by the State Administration of Foreign Exchange has increased to 20%.
If the foreign exchange collection time exceeds 90 days, you shall submit a deferred foreign exchange collection record-filing on the Digital Foreign Exchange Management Platform in advance, upload the corresponding deferred collection agreement and trade background description documents, otherwise it will trigger foreign exchange warning and affect the enterprise's foreign exchange settlement quota. If CIPS RMB settlement is used, you shall select the settlement type of "Zero Tax Export Trade" when submitting the settlement application, to avoid being judged as abnormal cross-border capital flow by the system.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The document record-filing requirements for zero-tax export goods are consistent with those for tax rebate-eligible goods. The full set of documents including foreign trade contract, export goods loading note, export goods transport document and domestic purchase invoice shall be kept for inspection. Since 2026, the document record-filing verification for zero-tax export goods by tax authorities adopts the "Double Random, One Public" mode, with an annual random inspection proportion of no less than 10%.
If documents are missing, you shall complete the supplement within 15 working days. If the missing documents cannot be supplemented, the tax exempt income of this batch of goods shall be adjusted to taxable income, and the corresponding VAT and surcharges shall be paid. For zero-tax export goods involving inter-month declaration, you shall adjust the tax exempt income data of the corresponding tax period in the declaration system. Adjustment across different fiscal years is not allowed, otherwise it will trigger system warning.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
The customs inspection rate for zero-tax export goods is 20% higher than that for ordinary tax rebate-eligible goods. During inspection, you shall prepare documents such as product material description, test report and user manual in advance. In case of container unpacking inspection, you need to check on site whether the actual specification and quantity of the goods are consistent with the declared information.
If there is a small amount of more or less cargo in loading, you shall explain the situation to the customs inspector on site and submit a more or less cargo statement, to avoid being judged as untruthful declaration. If the goods are sent for laboratory testing, you shall follow up the laboratory test result within 3 working days. If the test result is inconsistent with the declared classification, you shall immediately apply for modifying the customs declaration form, to avoid being transferred to the anti-smuggling department for handling.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
When booking space for zero-tax export goods, you shall inform the shipping company of the zero-tax attribute of the goods in advance, to avoid the shipping company mixing them with ordinary tax rebate-eligible goods, which will cause abnormal manifest information matching. Since 2026, the port storage fee standard for zero-tax export goods is the same as that for ordinary goods.
If the goods incur demurrage due to uncompleted declaration, you can apply to the shipping company for an extra 3-day free container period to reduce container demurrage expenses. If port change or return shipment is required, you shall complete the cancellation procedure of the customs declaration first, then handle subsequent logistics change operations. Direct application for port change will lead to chaos of manifest information, which will affect the export declaration of similar goods in subsequent periods.