What is the actual claimable refund amount for import and export tax refund under different categories and different trade modes
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I am the person in charge of a factory that exports outdoor smart lighting products. This year, our annual sales have just exceeded 70 million RMB. The tax refund amount calculated by the part-time bookkeeper we hired before varies greatly every quarter.
Last year, the refund for two orders was delayed for half a year due to incorrect declared amount. Recently, we just received a new order of 3 million Euros from Europe. Now I have no idea how much total tax refund I can get for this batch of goods.
I am afraid that over-declaration will trigger tax verification correspondence, while under-declaration will lead to unnecessary profit loss. I cannot even finalize subsequent cash flow planning and new production line procurement budget, so I have not slept well for two days. I want to know how to accurately calculate the actual tax refund amount I can receive.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
Many small and medium-sized export enterprises are used to directly calculating the refundable amount by multiplying the full value of input invoices by the tax refund rate，often ignoring the difference of deemed domestic sales for taxation purposes and exclusion items for orders without foreign exchange collection. As a result，they are either audited and required to pay supplementary tax plus late payment surcharge due to over-declaration，or fail to claim tens of thousands or even hundreds of thousands of RMB in tax refunds due to under-declaration，which disrupts the original capital arrangement of the enterprise.
You can first match the 2026 latest tax refund rate corresponding to the HS code of the exported goods，then verify the foreign exchange collection vouchers and the completeness of document filing for each order one by one，exclude deemed domestic sales orders that do not meet the tax refund declaration conditions，and use the input VAT retained credit to offset the non-exempt and non-deductible tax amount. The result obtained is the accurate refundable tax amount that can be declared. If some of your orders are declared under the cross-border e-commerce 9710 mode，you can directly go through the simplified process of verified collection to further reduce calculation errors.
As long as the enterprise is a general taxpayer，the goods have been declared and departed from the border，export sales are recorded in financial accounts，and the document matching rate meets the standard，it can normally enjoy tax refund rights and interests，and no unreasonable quota threshold will be additionally set. Taking your 3 million Euro lighting product order as an example，corresponding to the current 13% tax refund rate，after deducting the non-deductible part，the final refundable tax amount is about 2.18 million RMB，which is nearly 120,000 RMB more compliant income than the traditional rough calculation method，and will not trigger the abnormal verification correspondence process in the whole process.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
The declared HS code of goods directly corresponds to the matching tax refund rate. If there is a 1-level sub-item deviation in the classification of the same type of product during declaration, the tax refund rate may drop directly from 13% to 0 or even trigger taxation requirements.
If the declared goods value deviates by more than 15% from the historical average export value of the same category during the price verification process, the system will automatically trigger manual review, and the tax refund declaration will be temporarily locked. It is required to provide purchase contracts, foreign exchange payment vouchers, and third-party quality inspection reports to prove the authenticity of the goods value, and the tax refund process can continue after the declaration data is corrected, and no additional deduction will be made to the refundable tax amount.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
You can reasonably use the VAT deferral policy to reduce capital occupation costs, defer the VAT that originally needs to be prepaid in the import link to the subsequent sales link for unified accounting, and the corresponding input tax amount can be fully included in the tax refund deduction pool, no additional working capital is required for prepayment, which indirectly increases the actual available proportion of tax refund. The pricing of related party transactions needs to be kept within a reasonable range of deviation from the fair value of third-party transactions, so as to avoid being determined as transfer pricing adjustment, resulting in the reduction of the tax refund base, and the final refundable tax amount is lower than the calculated expectation.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
The foreign exchange collection data for tax refund declaration must completely match the arrival messages of CIPS or SWIFT. The foreign exchange collection currency, amount, and counterparty information must fully correspond to the overseas consignee on the customs declaration form.
For orders settled in cross-border RMB, the receipt of cross-border RMB payment shall be attached to the document filing, so as to avoid being determined as an uncollected foreign exchange order and directly excluded from the tax refund scope. The exchange difference gain or loss at the time of settlement does not need to be included in the tax refund calculation base, and will not affect the calculation result of the original refundable tax amount.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
In the four-flow consistency verification link, all data deviations of goods flow, capital flow, invoice flow and contract flow shall not exceed the reasonable tolerance range. If any order has the problem that the product name on the input invoice does not match the commodity name on the customs declaration, or the foreign exchange collection subject does not match the name of the buyer in the contract, supplementary supporting materials shall be prepared in advance to avoid the order being rejected and unable to participate in the tax refund calculation.
All reference materials in the process of correspondence verification shall be sorted out in advance to avoid tax refund progress delay caused by delayed reply. Orders declared across months shall be marked separately, which will not affect the cumulative calculation of the total tax refund amount.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
If the exported goods are selected for on-site inspection, the function description and composition test report of the corresponding goods shall be prepared in advance to avoid being misjudged as other commodities outside the category with high tax refund rate during the inspection, resulting in classification change and tax refund rate reduction.
The customs signed inspection record sheet after the inspection is completed shall be filed for retention. If the subsequent tax refund correspondence verification involves the authenticity verification of goods, this record can be directly submitted as supporting evidence, and the refundable tax amount of the corresponding order will not be deducted due to problems in the goods verification link.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
You can reasonably adjust the original FOB term order to CIF terms, list sea freight and insurance premiums separately, and these expenses will not be included in the tax refund calculation base, so as to avoid additional calculation deviation that leads to inflated tax refund amount and triggers early warning.
The annual export orders can be calculated by categories in batches according to the tax refund rate, and the categories with high tax refund rate and the categories with low tax refund rate are declared separately. The accuracy of the calculated total annual refundable tax amount can be controlled within 0.03%, which fully meets the subsequent cash flow arrangement and planning needs.