What Are the Standard Filling Requirements for Each Column When Completing the 2026 Export Tax Rebate Foreign Exchange Receipts Status Form
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I am a tax officer at a foreign trade company specializing in outdoor furniture exports. This quarter, we have three orders settled via offshore RMB, one balance payment split into two installments by the overseas customer on different dates, and another order under forward foreign exchange receipt which has not been received yet.
The old version of the foreign exchange receipt form was discontinued at the end of last year. I have spent several days reviewing policy instructions for the 2026 version of the new foreign exchange receipts status form in the Electronic Tax Bureau, but still can't figure out which bank slip corresponds to each column, and am unsure about the filling specifications for different foreign exchange receipt scenarios.
I'm worried that incorrect filling will trigger a tax audit letter and delay the arrival of tax rebate funds, so I've delayed the declaration for nearly a week and dare not submit it. I want to clarify what data corresponds to each column of this form and how to fill it correctly for different foreign exchange receipt scenarios to avoid issues.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
First，complete the pre-document review details: sort and collect all export customs declarations，foreign exchange receipt slips，and foreign exchange income declaration forms involved in the current period by tax rebate declaration reference number，and match each export's foreign exchange receipt amount，receipt date，and the payer's country information one by one. For a single export order with split multiple foreign exchange receipts，combine and mark the amounts from multiple bank slips in advance to avoid having a single customs declaration correspond to multiple scattered foreign exchange receipt records.
Ensure smooth connection of core nodes: fill in the 21-digit complete customs code in the export customs declaration number column of the basic information section，uniformly fill in the 18-digit business number of the foreign exchange income declaration form as the foreign exchange receipt document number. For forward foreign exchange receipts that have not been received，check the corresponding identifier in the forward receipt column，accurately fill in the expected receipt date filed with the foreign exchange bureau，and do not omit the corresponding forward foreign exchange receipt filing number.
Set up supporting abnormal response plans: if the difference between the foreign exchange receipt amount and the FOB value on the customs declaration exceeds 5%，directly mark the reasonable reason in the remarks column，such as commissions withheld by overseas customers，goods discounts，international logistics fees，etc. Simultaneously retain corresponding supporting documents for future reference，and do not deliberately adjust the amount to eliminate the difference，which may trigger system doubts.
After completing the filling，follow the compliance implementation process: first submit to the 15-minute queue-free pre-declaration channel for verification，correct all indicated minor doubts，and then proceed with the formal declaration. Ensure that the filled data fully matches the customs declaration，logistics，foreign exchange receipt，and contract information to avoid triggering manual verification procedures.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The transaction terms, total value, and information of domestic and overseas consignors/consignees on the customs declaration must fully match the content filled in the foreign exchange receipts status form. For example, for a customs declaration with CIF transaction terms, the total foreign exchange receipt amount filled in must be consistent with the total value on the customs declaration, and you shall not deduct freight and insurance fees on your own when filling in the receipt amount.
If customs verification such as document return or price review occurs later, the data filled in the foreign exchange receipts status form will serve as core supporting materials. Inconsistent logic will directly interrupt the tax rebate process. All filled foreign exchange receipt data must be cross-checked with the electronic ledger information of the customs declaration, and you shall submit it only after confirming no logical conflicts.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
The consignee and notifier information on the bill of lading must be cross-checked with the payer information on the foreign exchange receipt slip. If the consignee on the bill of lading is inconsistent with the payer of the foreign exchange receipt, you need to retain the corresponding document of title transfer materials and mark the payment agency relationship in the remarks column of the foreign exchange receipts status form.
If abnormal logistics operations such as port change or return of goods occur, the corresponding foreign exchange receipt difference must be clearly marked as additional logistics fees deducted by the overseas customer to avoid being judged as data abnormality and causing subsequent process delays. At the same time, confirm that the endorsement information on the bill of lading fully corresponds to the affiliation of the foreign exchange receipt entity.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
For export orders under the VAT deferral mode, the amount filled in the foreign exchange receipts status form must fully align with the deferred declaration value of goods. Do not adjust the declared foreign exchange receipt base due to deferred tax payment. For orders involving cross-border related-party transactions, the declared foreign exchange receipt pricing must be consistent with the customs price review range.
The pricing deviation of related-party transactions shall not exceed 10% of the normal industry fair value to avoid triggering cross-border tax verification related to BEPS. All filled foreign exchange receipt data must be logically consistent with the related-party transaction transfer pricing documentation submitted in the same period.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
The remittance message information in the SWIFT report must match the corresponding export order number in the foreign exchange receipts status form. The order number marked in each foreign exchange receipt message must fully correspond to the contract number on the corresponding customs declaration.
For foreign exchange receipt records via CIPS RMB cross-border payment, fill in the 16-digit clearing number generated by the CIPS system as the foreign exchange receipt document number, not the internal bank transaction number. Foreign exchange receipt data from offshore accounts must be separately collected and matched to corresponding export customs declarations one by one, and cross-order mixed filling shall be avoided.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
Foreign exchange receipt documents under letters of credit (L/C) must be sorted separately. The L/C number, presentation date, and the foreign exchange receipt document number issued by the negotiating bank must be accurately filled in the corresponding columns of the foreign exchange receipts status form, while retaining the original L/C, presentation records, and bank negotiation documents for future reference.
If discrepancy fees are incurred under the L/C, the corresponding difference amount must be marked in the remarks column. Do not deliberately eliminate the difference to cause inconsistency between the filled data and the actual foreign exchange receipt slip. The filled records can serve as valid evidence in case of subsequent L/C disputes.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
If the current export goods have undergone on-site customs inspection, the value of goods filled in the foreign exchange receipts status form must be consistent with the final confirmed customs value after inspection, not the pre-declaration value before inspection. If a laboratory test report is issued for the goods, the adjusted value amount must be synchronized to adjust the declared foreign exchange receipt amount.
If additional fees incurred due to seal abnormalities or container unloading inspections are borne by the overseas customer, the corresponding amount must be included in the total foreign exchange receipt amount to avoid mismatches between the value of goods and the receipt amount.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
For export orders involving hazardous chemicals or special controlled categories, the amount filled in the foreign exchange receipts status form must be logically consistent with the value of goods marked in the MSDS and hazardous material classification identification report. Under-declaration of goods value shall be avoided.
If additional special packaging fees for export goods are included in the total customs declaration value, they must be fully included in the declared foreign exchange receipt amount and not separately listed to avoid being judged as under-declaration of goods value and triggering subsequent customs verification. Additional costs related to cushioning packaging materials and moisture-proof reinforcement must be collected synchronously into the total goods value to match the foreign exchange receipt data.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
Foreign exchange receipt data doubts prompted in the pre-declaration link must be checked and corrected one by one; do not skip doubts and directly submit the formal declaration. Cross-month foreign exchange receipt records must clearly mark the corresponding period.
If a tax audit letter is received, the data filled in the foreign exchange receipts status form must fully align with the documents on record, including contracts, logistics documents, customs declarations, and bank slips, to meet the four-flow consistency verification requirements. For forward foreign exchange receipt orders with no receipt yet, submit the corresponding forward foreign exchange receipt filing materials simultaneously, and avoid under-reporting or false reporting.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
Filling rules for foreign exchange receipts corresponding to different trade terms must be distinguished: for orders under FOB terms, the declared foreign exchange receipt amount can directly correspond to the FOB value on the customs declaration; for orders under CIF terms, the total foreign exchange receipt amount must include freight and insurance fees, and you shall not exclude freight and insurance fees paid directly by overseas parties from the receipt amount.
For multi-batch LCL export orders, you can fill in all customs declaration numbers corresponding to the same foreign exchange receipt in a consolidated manner instead of splitting them for separate filling. Use a cost accounting model to check the difference between the total foreign exchange receipt amount and the full-link export goods value to ensure the deviation is within a reasonable range.