What is the specific process for handling tax refund proceeds after entrusted-agent export tax refund is completed?
Importing from China?
Need help with sourcing, customs or shipping?
Your China Import Partner
Reliable sourcing and import agency services.
I am the person in charge of an enterprise that has just started cross-border export trade. Previously, I entrusted a third-party agency to handle export tax refund business. Now the goods have been released from customs and foreign exchange collection is completed, but I am still confused about the refund process of agent tax refund.
I neither know how the agency will transfer the tax refund proceeds to my company's account, nor what subsequent documents I need to provide, and I am even worried about delayed refunds or being verified by the tax authority. Last week I heard from peers that some enterprises had their accounts suspended due to non-standard documents for agent tax refund.
I am very anxious now and want to know how to operate the refund of agent export tax refund specifically, what compliance details need attention, and what to do if there are exceptions. Can you clarify the whole process and precautions for me?
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
The whole process of agent export tax refund proceeds needs to start from the confirmation of the document closed loop. First，you need to cooperate with the agency to complete the four-flow reconciliation of goods flow，capital flow，document flow and contract flow，ensuring that the information of the customs declaration form，foreign exchange collection voucher，agency export agreement and purchase invoice is completely matched. This step is the core foundation of tax refund. Any information deviation，such as the commodity code on the customs declaration form not matching the actual goods，will directly cause the subsequent process to get stuck.
The connection of core nodes is divided into two key steps. The first step is that the agency completes the pre-audit of tax refund declaration，and verifies the document compliance through the upgraded electronic tax bureau system in 2026. After confirming no problems，it submits the formal declaration. The tax authority will complete the initial review within 7 to 15 working days. If passed，it will enter the refund disbursement process. The second step is the confirmation of refund disbursement. The tax authority will transfer the tax refund proceeds to the corporate account designated by you. If you entrust the agency to collect on your behalf，you need to sign a clear collection agency agreement and complete tax filing in advance. It is strictly prohibited for the agency to misappropriate the tax refund proceeds privately.
For common exceptions，you need to prepare plans in advance: First，tax letter audit. If the system triggers a letter audit，you need to cooperate with the agency to provide supporting documents such as goods purchase contract，logistics transportation voucher，production and processing records. Generally，the audit can be completed within 10 working days. Second，suspension due to declaration errors. You need to contact the competent tax authority in time to amend the declaration and supplement missing documents or adjust declaration data.
The key to final compliance implementation is document filing retention. You need to retain the agency agreement，electronic basic ledger of customs declaration form，foreign exchange collection water note，purchase invoice and other materials for at least 5 years for subsequent tax verification. In addition，since 2026，cross-port linkage of tax refund data has been realized nationwide. If you have export business declared at multiple ports，you do not need to submit filing materials separately，and the system will collect them automatically.
In the whole process，you do not need to directly connect with the tax authority's review link. All declaration operations are completed by the agency，but you need to ensure that all materials provided are true and valid，to avoid tax refund risks caused by false declarations.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
Commodity code classification of customs declaration form is one of the core factors affecting tax refund. In 2026, the General Administration of Customs updated the "Catalogue of Import and Export Commodity Codes", and the tax rebate rates of some high value-added goods have been adjusted.
If the agency does not classify the commodity code accurately, it may lead to incorrect calculation of tax rebate rate and even trigger price valuation risk. You need to confirm that the agency's customs declaration personnel have the latest qualification for code classification, and each customs declaration form must be double-checked.
In addition, the foreign exchange collection amount on the customs declaration form must be consistent with the actual settlement amount. If there is an intermediary collecting on your behalf, you need to indicate the information of the collecting party in the remarks column of the customs declaration form and provide a collection agency agreement.
If there is inconsistency between the customs declaration form and the foreign exchange collection voucher, the agency needs to delete the customs declaration form and re-declare within 3 working days, otherwise it will affect the timeliness of tax refund declaration.
The 2026 national customs clearance integration reform has been further deepened. The tax refund data of cross-port customs declaration will be automatically synchronized to the competent tax authority, and you do not need to submit additional cross-port customs declaration materials.
But you need to ensure that the agency has completed the filing in the electronic port at all declaration ports.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
All nodes in the whole process of international logistics will affect the progress of export tax refund. First, the consignee of the bill of lading must be consistent with the principal of the entrusted-agent export agreement. If it needs to be endorsed and transferred to a third party, you need to complete the legal endorsement procedures in advance and retain the endorsement voucher.
In addition, the free detention period and container detention fee of the goods need to be confirmed before customs declaration. If customs declaration is overdue due to logistics delay, it may exceed the 180-day deadline for tax refund declaration.
You need to require the agency to provide complete logistics vouchers, including sea waybill, air waybill, rail waybill, etc., and the goods information on the voucher must be completely consistent with the customs declaration form. Since 2026, some ports have realized automatic docking of logistics data and tax system, and manual uploading of logistics vouchers is not required, but you need to confirm that the agency has completed the authorized docking of logistics data.
In case of changing port or container reloading, you need to update the transportation information of the customs declaration form in time and submit an explanatory statement to the tax authority, otherwise it will be deemed as inconsistent documents and lead to suspended tax refund.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
The tax compliance of agent export tax refund needs to pay attention to the pricing of related-party transactions. If there is a related relationship between you and the agency, you need to ensure that the agency fee conforms to the arm's length principle, to avoid being deemed as profit transfer by the tax authority.
In 2026, OECD updated the BEPS action plan, and the agency export fees between related enterprises need to provide detailed service list and charging basis.
In addition, if you adopt cross-border RMB settlement, you need to ensure that the source of foreign exchange collection funds is legal and meets the relevant regulations of RMB cross-border payment. Since 2026, the tax authority will conduct key verification on tax refund business of large cross-border RMB foreign exchange collection, and you need to prepare supporting materials for trade background in advance.
VAT deferral only applies to export business of some EU countries. If you entrust the agency to handle VAT deferral, you need to ensure that the agency has VAT registration qualification in the EU, and the deferred tax needs to be paid within the specified time limit, otherwise it will affect subsequent tax refund applications.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
The compliance of cross-border foreign exchange collection and payment is an important prerequisite for export tax refund. Since 2026, SAFE has cancelled the paper process of export foreign exchange collection verification, but it still needs to ensure that the source of foreign exchange collection funds is consistent with the trade background.
If you adopt CIPS RMB cross-border payment, you need to ensure that the information of the receiving account is accurate and meets the relevant regulations of RMB cross-border payment.
If the currency of foreign exchange collection is inconsistent with the currency of the customs declaration form, you need to provide exchange rate conversion supporting materials, including the bank's exchange rate water note and the exchange rate agreement in the trade contract.
In addition, the information of SWIFT message must be consistent with the customs declaration form. If there is an error in the message, you need to contact the bank in time to correct it, otherwise it will affect the review of tax refund.
The foreign exchange collection and payment of offshore accounts must conform to the relevant regulations of CRS. Since 2026, the tax authority will exchange information with the tax authorities of the country where the offshore account is located.
You need to ensure that the records of foreign exchange collection and payment of offshore accounts are complete and consistent with the trade background.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The terms of the agency export agreement need to clarify the distribution method of refund proceeds, the rights and obligations of both parties and liability for breach of contract.
If the agency misappropriates the tax refund proceeds privately, you can pursue its legal responsibility according to the agreement. Since 2026, compliance clauses for cross-border data transmission need to be added in international trade contracts to ensure that the agency will not disclose your business secrets.
If you adopt letter of credit settlement, you need to ensure that the terms of the letter of credit are consistent with the trade contract, to avoid delayed foreign exchange collection caused by soft clauses. In addition, if you entrust the agency to handle the transfer of goods title, you need to sign a formal goods title transfer agreement and complete notarization filing, to ensure the legality of goods title.
If your goods involve intellectual property, you need to complete the intellectual property protection filing with the customs in advance, to avoid goods being seized leading to delayed tax refund. Since 2026, the customs will conduct key inspection on suspected infringing goods, and if infringement is found, the tax refund process will be suspended directly.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
Customs on-site inspection is an important link affecting the progress of export tax refund. Since 2026, the customs has adopted an intelligent inspection system, and will conduct random inspection on high-risk goods.
If your goods are inspected, you need to cooperate with the agency to provide materials such as goods purchase invoice, production records, packing list, etc.
The authenticity identification of the seal is a key link in inspection. You need to ensure that the seal used by the agency meets the customs regulations, and the seal number is consistent with the customs declaration form.
If the seal is damaged or forged, it will lead to goods being seized, which will further affect tax refund.
During x-ray inspection, you need to ensure that the packing of goods meets the customs requirements, to avoid goods collapsing or scattering.
If the x-ray inspection result is abnormal, you need to cooperate with container unpacking inspection and provide detailed description of goods. After inspection is completed, you need to obtain the inspection notice in time and submit it to the agency for tax refund declaration.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
The packing compliance of goods directly affects customs inspection and tax refund progress. Since 2026, the customs has stricter requirements for the packing of dangerous goods.
If your goods are dangerous goods, you need to provide UN dangerous goods packing certificate and meet the UN packing standards. In addition, you need to prepare MSDS (Material Safety Data Sheet) and paste it on the obvious position of the packing.
The packing of ordinary goods needs to have moisture-proof and shock-proof functions. If the goods are fragile or moisture-sensitive, you need to use buffer materials and moisture-proof film for reinforcement.
The shipping mark information of packing must be consistent with the customs declaration form, including consignee, goods name, quantity, gross weight, etc. If the shipping mark information is wrong, the customs declaration form will be returned.
Since 2026, some ports have adopted intelligent packaging inspection system, which will automatically inspect the packing compliance.
If the packing does not meet the requirements, the customs declaration process will be suspended directly. You need to require the agency's packing engineer to review the packing of goods to ensure compliance with customs regulations.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The core of export tax refund audit is the verification of four-flow consistency. Since 2026, the tax authority will automatically compare the information of goods flow, capital flow, document flow and contract flow through the big data system.
If any inconsistency is found, a tax letter audit will be triggered. You need to cooperate with the agency to provide all supporting materials to ensure the complete consistency of the four flows.
If the tax refund amount exceeds 1 million yuan, the tax authority will conduct a key audit. You need to prepare materials such as goods production records, purchase invoices, logistics vouchers in advance.
In addition, cross-month declaration of tax refund business needs to provide detailed explanatory statement to explain the reason for delayed declaration, otherwise it will be deemed as irregular.
The retention of document filing must meet the requirements of the tax authority. Since 2026, the tax authority will impose penalties on documents with retention period less than 5 years.
You need to ensure that all tax refund documents are properly stored and can be retrieved at any time. In addition, if you have multiple tax refund declaration businesses, you need to establish an electronic file of document filing for subsequent inspection convenience.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
Supply chain planning will affect the cost and progress of export tax refund. Since 2026, export business adopting cross-border e-commerce B2B model can enjoy higher tax rebate rates and faster tax refund process.
You need to choose appropriate incoterms according to the characteristics of goods and target market. For example, FOB (Free on Board) can reduce your logistics cost, while CIF (Cost, Insurance and Freight) can ensure the safe transportation of goods.
Inventory linkage strategy can optimize the declaration time of tax refund. If you plan the production and shipment time of goods in advance, you can ensure that the tax refund declaration is completed within 180 days after customs release, avoiding tax refund loss caused by overdue declaration.
In addition, cost actuarial model can help you calculate the optimal tax refund plan, such as choosing appropriate tax rebate rate and settlement method to maximize tax refund proceeds.
Exchange rate fluctuation will affect the actual proceeds of tax refund. Since 2026, you can adopt forward foreign exchange settlement to lock the exchange rate, avoiding fund loss caused by exchange rate fluctuation.
In addition, if you adopt cross-border RMB settlement, you can avoid the risk of exchange rate fluctuation and enjoy faster tax refund process.