Export Tax Refund Q&A

How to Conduct Compliant Accounting and Tax Refund for Quartz Stone Export Agency?

Resolved
  • 匿名
  • 147
  • 7Answers
STATUS: 20260727 · VERIFIED
SourcingCustomsDelivery
Importing from China?

Need help with sourcing, customs or shipping?

Your China Import Partner

Reliable sourcing and import agency services.

Verified SuppliersFast CustomsLower Costs
Talk to a Trade Expert

I am engaged in quartz stone export agency business. I recently received a new order to Germany, and the customer requires FOB Shanghai. But I have no prior experience in this type of agency accounting, and do not know which documents need to be kept on record.

Besides, what is the current export tax refund rate for quartz stone? I heard from peers that inconsistent four flows will trigger tax inquiry. What should I do if the product name on the supplier-issued VAT invoice does not match the name on the customs declaration form?

In addition, how to handle foreign exchange settlement after the funds arrive? Will exchange rate difference erode profits? I am very confused now, please explain in detail how to conduct compliant accounting while reducing operating costs.

Expert Insights

Expert Answer

Ella
EllaYears of service：10Customer Rating：5.0

Senior Financial AdvisorStart a Chat

Quartz stone export agency accounting shall follow the full-link logic of "pre-document audit → node connection → abnormal closed-loop management". First，clarify the core compliance point: The 2026 export tax refund rate for quartz stone products (HS6815990090) is 13%，with no special regulatory requirements，but the four flows (contract，invoice，customs declaration form，foreign exchange) must be fully matched.

Key audit points in the pre-procedure: The product name and specifications on the supplier invoice must be completely consistent with those on the customs declaration form. If there is any discrepancy such as "quartz stone countertop" and "quartz stone slab"，contact the supplier immediately to reissue the invoice to avoid subsequent tax inquiry. Meanwhile，keep the purchase contract，sales agency agreement，packing list，bill of lading (customer confirmation letter is required for telex release)，which are essential documents for tax refund application.

Core node connection: After foreign exchange is received，settle the payment via CIPS RMB cross-border payment system. In 2026，CIPS supports real-time fund arrival，and its service fee is 30% lower than that of SWIFT. When declaring for foreign exchange settlement，use the transaction code (121030) corresponding to the customs declaration form，and control the amount discrepancy within ±5%. Tax refund declaration shall be completed within 90 days after the export date marked on the customs declaration form. Select the VAT deferral option to avoid capital occupation caused by the "pay first then refund" mechanism.

Abnormal contingency plan: If a tax inquiry is initiated by the tax authority，provide the supplier's production records，logistics vouchers and capital flow statements within 3 working days. If the tax refund is rejected due to product name discrepancy，you can apply for customs declaration deletion and re-submission (with situation explanation letter and supplier correction letter submitted) to avoid being levied tax as domestic sales (13% VAT plus additional surcharges).

Final compliance implementation: All documents shall be archived by "transaction batch + date"，the filing retention period is 5 years. Electronic copies shall be stored in encrypted mode，and paper copies shall be kept in dedicated locked cabinets to avoid tax refund invalidation caused by document loss.

Emily
EmilyYears of service：3Customer Rating：5.0

Client Success AdvisorStart a Chat

When handling customs declaration for quartz stone export under agency service, confirm the correct classification of HS code. HS6815990090 in 2026 has no special regulatory conditions, but the German destination port requires Generalized System of Preferences Certificate of Origin (FORM A), which shall be applied for 7 working days in advance. The product name on the customs declaration form must be consistent with that on the invoice.

If any discrepancy exists, apply for declaration deletion and re-submission before customs clearance to avoid subsequent tax refund inquiry risks. Under the integrated customs clearance mechanism, declaration can be submitted at any port nationwide, but note that shipping space at Shanghai Port is tight, so it is recommended to book space 10 days in advance.

Daniel
DanielYears of service：8Customer Rating：5.0

Legal AdvisorStart a Chat

Quartz stone is fragile, so 20GP/40HQ reinforced containers shall be used for logistics, with bubble film and foam blocks filled inside the container, and fragile warning labels pasted on the outer package. Under FOB terms, confirm the qualification of the customer's designated freight forwarder to avoid loss of cargo right caused by unqualified forwarders. In 2026, the direct sailing schedule from Shanghai to Hamburg is 18 days. Book shipping space in advance.

The free storage period at Shanghai Port is 7 days, and the over-demurrage charge is 150 RMB per 20GP per day. It is recommended to notify the customer to exchange for delivery order within 3 days after shipment.

Charlotte
CharlotteYears of service：4Customer Rating：5.0

Currency Exchange AdvisorStart a Chat

The 2026 export tax refund rate for quartz stone is 13%. The input VAT invoice shall match the export date on the customs declaration form (interval ≤90 days). VAT deferral can eliminate the capital occupation of "pay first then refund".

Associated transaction pricing shall refer to the prevailing market price of the same period to avoid BEPS adjustment. Withhold 10% withholding income tax for commission payment, specify the proportion and payment method clearly in the contract, and keep the commission agreement and bank payment receipt properly.

Alexander
AlexanderYears of service：10Customer Rating：5.0

Senior Trade AdvisorStart a Chat

CIPS is recommended for foreign exchange settlement, with low service fee and real-time fund arrival. The declared amount of foreign exchange receipt shall be consistent with the customs declaration amount (discrepancy within ±5%).

If receiving payment via offshore account, clearly explain the source of funds. Forward foreign exchange hedging can be selected for settlement to avoid exchange rate loss. Keep the corresponding relationship between foreign exchange receipt slip and customs declaration form for tax inspection.

David
DavidYears of service：3Customer Rating：5.0

Business Development AdvisorStart a Chat

Four flows consistency is the core premise for tax refund, which requires full matching of contract, invoice, customs declaration form and foreign exchange. Documents for filing include purchase/sales contracts, customs declaration forms, bills of lading and other supporting documents, with a 5-year retention period.

When receiving tax inquiry notice, provide production records and logistics vouchers within 3 days. For cross-month declaration, apply for extension between the 1st and 15th of the current month, otherwise the transaction will be taxed as domestic sales after the deadline.

Robert
RobertYears of service：6Customer Rating：5.0

Warehouse Management AdvisorStart a Chat

During on-site customs inspection, verify the authenticity of the container seal, and provide quality inspection report and packing list during container unpacking to avoid pseudo-declaration. For X-ray machine inspection, place quartz stone separately from other goods to improve inspection efficiency.

The appraisal report for submitted samples will be issued in 7 working days. Application for suspended inspection can be submitted to avoid affecting the scheduled shipping date, with sufficient samples and supporting materials provided.

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

Related Questions

Facing pain points such as incomplete documents，confused procedures，and compliance risks in export tax refund declaration under the EXW model，enterprises need to complete pre-submission document verification，connection of core declaration nodes，establishment of abnormal response plans，and compliance implementation in accordance with the latest 2026 rules. Through precise operations，declaration errors can be avoided to achieve smooth tax refund disbursement，while ensuring end-to-end compliance and preventing risks of refund rejection or tax audits caused by improper operations.

Finance staff of foreign trade enterprises are often confused about the process，compliance points and risk avoidance of agent export tax refund reimbursement. This article breaks down the details of the whole process，clarifies key steps such as document review，declaration time limit and exception handling，helps avoid risks like tax correspondence and inconsistency of four flows，completes tax refund reimbursement smoothly and achieves compliant benefits.

When enterprises file export tax refund applications，they often face capital turnover anxiety due to unclear arrival cycles. It is necessary to clarify all full-link nodes from application to fund arrival，understand the timeliness differences and influencing factors under different scenarios，plan the capital use rhythm in advance，avoid cash flow pressure caused by waiting for tax refunds，improve tax refund arrival efficiency under the premise of compliance，ensure stable capital liquidity of foreign trade business，and support the normal development of subsequent export businesses.

Many clients of customs brokers and freight forwarders face pain points such as unclear processes，non-standardized documents，and difficulty handling anomalies when processing export tax refunds. This article focuses on four core issues: compliant full-process handling，avoiding common pitfalls，document filing management，and resolving anomalies. It provides practical solutions to help clients precisely grasp the key points of export tax refund operations，effectively reduce compliance risks，and secure refund benefits.

When preparing the 2026 export tax refund declaration materials this year，I found that the previously submitted bill of lading was returned by the tax authority due to non-conforming type，and a late payment surcharge was incurred after 10 days of overdue，which made me very anxious. After studying the latest policies，I still have no clear understanding of the definition of tax refund bill of lading，the differences under different trade modes and the remedial measures after loss. I did not get clear answers after consulting multiple agencies. I hope to clarify the compliance requirements，declaration standards and remediation plans for tax refund bills of lading，so as to ensure the smooth progress of the tax refund process and avoid further losses.

Small and medium-sized manufacturers or foreign trade enterprises often lack clarity on the compliant refund path of profits and tax refunds after entrusting agency export，which easily leads to problems such as non-compliant fund flow，failure in tax bureau verification，and other issues. Improper operations may also result in failure of tax refund，deduction of profits and other losses. Clarify the compliance requirements of the whole process，sort out core nodes and abnormal response plans，help enterprises successfully obtain tax refunds and profits，control compliance risks throughout the process，and avoid unnecessary losses.

Contact a Trade Agent

Privacy Protected