What Compliance Requirements Must Goods Exported to Taiwan Meet to Apply for Full Export Tax Refund Normally
Importing from China?
Need help with sourcing, customs or shipping?
Your China Import Partner
Reliable sourcing and import agency services.
We are a factory specializing in consumer electronic accessories. Recently, we received three orders totaling RMB 1.2 million from our long-term Taiwanese clients. We have always focused on the European and American markets and have never exported to Taiwan before.
Last week, our freight forwarder said we would use the Mini Three Links for customs declaration. I’m extremely worried now that we might not be able to claim the tax refund, resulting in a loss of over RMB 100,000. I’ve heard from peers that some companies were deemed to have conducted domestic sales for their goods exported to Taiwan and had to pay back taxes and fines.
Our goods are already at the port waiting to be loaded, and the documents are almost ready. I just want to confirm whether we can claim tax refunds for exports to Taiwan, what situations would disqualify us from getting the refund, and what adjustments we can make before customs declaration. I’ve been so anxious that I haven’t slept well for two days.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
Exporting to Taiwan falls under the category of cross-border trade within the territory but outside the customs jurisdiction. According to the current 2026 policies，as long as the goods actually leave the country and are sold to Taiwan，and meet the qualification requirements，you can apply for export tax refund normally. It does not count as domestic sales and fully complies with the policy-supported tax refund scenarios.
During the pre-document review stage，first ensure that the country of destination on the customs declaration form is accurately filled in as Taiwan，China. Do not incorrectly fill in a domestic destination or other domestic customs districts. At the same time，ensure that the commodity name，quantity，and specifications on the VAT special invoice，packing list，and bill of lading are completely consistent to avoid logical contradictions during subsequent verification investigations. The consignor and consignee information on all documents must fully match the actual trade entities，and there should be no situation where a third party is entrusted to sign the contract but the document entities are inconsistent.
For core node connection，for goods shipped via the regular Mini Three Links sea route，confirm that the customs declaration information from the General Administration of Customs is synchronized to the tax refund declaration system within 7 working days after customs declaration，instead of checking it until near the declaration deadline. After the goods actually leave the country，obtain the formal sea bill of lading in a timely manner，and ensure that the destination port information on the bill of lading fully corresponds to the content filled in the customs declaration form，avoiding omissions such as unmarked transit information.
If you encounter abnormal situations such as delayed customs declaration information，you can submit paper supporting materials to the port customs in advance to apply for manual information synchronization. Ensure that all foreign exchange collection and declaration procedures are completed before the deadline of the VAT declaration period in April of the year following export. As long as the entire process is operated in compliance，the efficiency of handling tax refunds for exports to Taiwan is completely consistent with that for exports to other overseas regions，and there will be no additional review thresholds.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
When filling out the customs declaration form, the country of destination column must be strictly filled in as Taiwan, China in accordance with regulatory requirements. Do not make low-level mistakes such as incorrectly filling in Xiamen, Pingtan or other domestic customs districts.
Once filled incorrectly, the subsequent amendment process will take at least 15 working days, directly causing you to miss the monthly declaration window. If the customs questions the declared value during the price review stage, prepare supporting materials such as upstream and downstream transaction contracts, historical export records of the same type of goods, and third-party quality inspection reports in advance to avoid delays in customs clearance and customs declaration information due to price review.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
For logistics routes, prioritize direct Mini Three Links fixed liners, and avoid transit ships that detour and call at other domestic ports midway. Goods on such routes are easily identified as domestic circulating goods by the system, directly disqualifying them from tax refund eligibility. When booking space, confirm the bill of lading format with the shipping company in advance, and obtain a formal sea bill of lading marked with the actual departure port and Taiwan destination port.
Do not use freight forwarder house bills directly as tax refund filing documents. Apply for a 14-day free detention period at the destination port in advance to avoid high container detention fees caused by delayed customs clearance after the goods arrive at the port, and do not allow the goods to be directly returned to the original port after arrival, as such records will directly trigger risk warnings in the tax refund system.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
In terms of tax structure, separately collect and account for cross-strait trade orders, and match them with corresponding input VAT special invoices. Do not mix and deduct input invoices with those for domestic sales goods to avoid issues of non-compliant input tax allocation ratios.
If cross-strait related party transaction pricing is involved, ensure that the transaction price does not deviate by more than 10% from the fair market price of the same industry in the same period, and do not artificially lower or raise the commodity value to transfer profits. Make compliant use of the 2026 cross-strait trade VAT deferral new policy. Eligible enterprises can defer payment of VAT when importing raw materials from Taiwan, further reducing the pressure on enterprise cash flow.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
For foreign exchange collection and payment, prioritize using the CIPS RMB cross-border payment channel to settle payments from Taiwanese clients. After collecting foreign exchange, complete the declaration on the State Administration of Foreign Exchange Application Service Platform in a timely manner, and ensure that the payer on the foreign exchange collection voucher fully matches the overseas consignee on the customs declaration form.
Do not collect payments from Taiwanese clients through third-party offshore accounts, and do not use foreign exchange collection slips from other trades to replace the collection voucher for the corresponding order. Mark the contract number of the corresponding customs declaration form in the SWIFT message remarks column to facilitate quick matching of transaction backgrounds during subsequent SAFE verification and avoid situations where foreign exchange collection is stuck in suspense and cannot be verified.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
If manual container inspection is selected during on-site inspection, prepare the full set of documents on-site for inspection in advance, and cooperate with customs officers to verify whether the commodity name, specifications, and quantity match the content filled in the customs declaration form. Ensure that the seals are intact and do not privately alter the container seals to avoid triggering smuggling risk warnings.
If special categories requiring inspection are involved, prepare the component identification report issued by a third-party testing institution in advance, and compress the waiting period for the inspection process to within 3 working days to avoid prolonged port detention affecting goods delivery and subsequent tax refund progress.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
During the tax refund declaration stage, strictly implement the requirement of consistency among four flows: ensure that all information in the goods flow, capital flow, invoice flow, and contract flow is completely consistent to avoid abnormal records of capital return. Upon receiving the tax verification notice, organize the full set of filing documents and submit them to the tax authority immediately, without delaying the response time.
If a prompt of failed information comparison appears during the pre-declaration stage, first check whether there is a minor discrepancy in the commodity name between the customs declaration form and the input invoice, then submit the formal declaration after correction. For cross-month declaration orders, make notes in the system in advance, which will not affect the normal tax refund review.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
In supply chain structure design, you can place the inventory prepared for Taiwan in the Pingtan Bonded Warehouse. After receiving the official client order, directly declare customs for export.
This can not only shorten the delivery cycle but also avoid the time pressure of tax refund declaration caused by advance stock preparation. Prioritize the FOB shipping port trade term to clearly define the ownership boundary between the buyer and seller.
When calculating the tax refund later, directly use the FOB price as the tax refund base, without deducting international freight and insurance premiums. Regularly conduct precise calculation of cross-strait trade costs, dynamically measure the proportion of tax refund benefits for different orders, and optimize the order quotation system to further improve profit margins.