Export Tax Refund Q&A

How to Handle the Export Tax Refund Declaration Process Under EXW Terms in 2026?

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STATUS: 20261107 · VERIFIED
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I am a customs declaration handler at a foreign trade enterprise. Recently, our company is declaring exported goods under the EXW term for the first time, having previously only operated under FOB.

I am completely unfamiliar with the export tax refund declaration rules under EXW, unsure about which specific documents are required, how the process differs from FOB, and am particularly concerned about refund rejection or tax audits resulting from unfamiliarity with operations. I urgently need a detailed explanation of the complete declaration steps and risk points to avoid.

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Charlotte
CharlotteYears of service：4Customer Rating：5.0

Currency Exchange AdvisorStart a Chat

First，pre-submission document verification must be completed，with the core being matching the ownership transfer proof under EXW terms. This includes the content in the purchase contract clearly stating the EXW delivery term，the cargo handover document issued by the freight forwarder (indicating the delivery time and location at the factory or designated warehouse)，and the commercial invoice clearly specifying EXW as the trade term. Ensure the trade terms on all documents are consistent and correspond to the ownership transfer node to avoid refund audit rejection due to document discrepancies.

Second，connect the core declaration nodes. In the 2026 system，the "Transaction Method" field on the customs declaration form under the EXW model must be accurately checked as "EXW" instead of FOB. When declaring，the electronic certificate of the cargo handover document must be uploaded simultaneously to avoid triggering system alerts due to incorrect transaction method filling.

Third，set up abnormal response plans. If the tax bureau's pre-declaration verification fails，immediately check whether the trade term descriptions in the documents are consistent with the customs declaration. If ownership transfer proof is missing，apply to the freight forwarder to re-issue the handover document，and retain communication records for future audits.

Finally，for compliance implementation，ensure the four matches，meaning the transaction subject，amount，and trade term are fully consistent across the contract，invoice，logistics documents，and foreign exchange receipt. Under the EXW model，the foreign exchange receipt must correspond to the payment directly made by the buyer to the seller to avoid compliance risks caused by third-party payment or receipt. In addition，complete the pre-declaration and formal declaration within the declaration period to avoid affecting the tax refund progress. All documents must be retained for at least 10 years for future tax audits.

Robert
RobertYears of service：6Customer Rating：5.0

Warehouse Management AdvisorStart a Chat

The "Transaction Method" field on the EXW customs declaration form must be accurately filled in as "EXW". If incorrectly filled as FOB, it will cause system comparison anomalies during export tax refund declaration.

You need to apply for cancellation and re-declaration within the declaration period, and submit supplementary explanations of the trade term to ensure the customs declaration is consistent with the actual delivery term. In addition, under integrated customs clearance, the cargo under EXW does not require a bill of lading; the freight forwarder's handover document can be used as the core ownership proof, and electronic data must be uploaded during customs declaration to avoid prolonged clearance time due to missing key documents.

Daniel
DanielYears of service：8Customer Rating：5.0

Legal AdvisorStart a Chat

Under the EXW model, ownership of the cargo is transferred upon delivery at the factory, and the seller does not need to assume responsibility for international logistics. Retain the cargo handover confirmation document issued by the freight forwarder, including the handover certificate stamped by the factory and GPS outbound records.

In case of container rolling or delayed delivery, retain the delay explanation to avoid affecting the proof of ownership integrity. At the same time, confirm that the free detention period covers the factory delivery time node to avoid additional detention fees affecting the enterprise's cash flow.

Alexander
AlexanderYears of service：10Customer Rating：5.0

Senior Trade AdvisorStart a Chat

The tax calculation basis for export tax refund under the EXW model is the actual transaction price, which shall be calculated based on the ex-factory price (including VAT). Ensure the invoice amount is completely consistent with the EXW transaction amount on the customs declaration.

If there are overseas incidental fees, provide proof to demonstrate they are unrelated to this transaction to avoid being deemed as inflating the refund amount. At the same time, ensure cross-border transaction pricing complies with BEPS requirements to avoid tax compliance risks.

William
WilliamYears of service：10Customer Rating：5.0

International Logistics AdvisorStart a Chat

Under the EXW model, foreign exchange must be received directly from the buyer to the seller; third-party payment or receipt is not allowed, otherwise it will trigger compliance checks by the foreign exchange authority. Retain the correspondence between the foreign exchange receipt slip and the sales contract.

If third-party payment or receipt is involved, provide a payment authorization agreement filed with the foreign exchange authority, and confirm that the SWIFT message remarks clearly state "Payment for goods under EXW terms" to avoid compliance issues caused by unclear remarks.

John
JohnYears of service：6Customer Rating：5.0

Export Tax Rebate AdvisorStart a Chat

Under EXW terms, the purchase contract must clearly specify the time and location of ownership transfer to avoid unclear ownership affecting tax refund declaration. If the buyer delays picking up the goods, retain a written delay pick-up agreement.

At the same time, confirm that the force majeure clause covers situations where the factory cannot deliver the goods. In case of customs intellectual property checks, ensure the goods are non-infringing to avoid seizure that may affect the provision of ownership proof and thus the tax refund.

Ella
EllaYears of service：10Customer Rating：5.0

Senior Financial AdvisorStart a Chat

Cargo under the EXW model is delivered at the factory or designated warehouse, and you must cooperate with on-site customs inspection. If the cargo is dangerous goods, provide the MSDS report and mark the EXW delivery identifier.

The seal shall be affixed by the factory or designated warehouse to avoid inspection failure due to seal authenticity issues. Retain a copy of the inspection record for compliance proof during tax refund declaration.

Sarah
SarahYears of service：3Customer Rating：5.0

Foreign Exchange AdvisorStart a Chat

Cargo under the EXW model must meet transportation packaging requirements. If the cargo is fragile, provide proof of moisture-proof reinforcement solutions to ensure no damage during transportation from the factory to the delivery point, avoiding buyer's refusal to pay which may affect foreign exchange receipt and tax refund.

At the same time, ensure the shipping marks are clearly marked with EXW delivery information to avoid confusion in the logistics process.

Olivia
OliviaYears of service：5Customer Rating：5.0

Senior Customs AdvisorStart a Chat

Documents required for export tax refund declaration under the EXW model include: VAT special invoice, export customs declaration form (marked with EXW), freight forwarder's cargo handover document, foreign exchange receipt, and export contract. Ensure the transaction subject and amount are consistent across all documents.

In case of tax correspondence investigation, provide the original and copy of the above documents. For cross-month declaration, complete the pre-declaration and formal declaration within the declaration period to avoid affecting the tax refund progress due to overdue submission.

Note: We respect all users' opinions and contributions. However, comments and answers reflect the views of their respective authors only.
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