What Core Compliance Documents Do Clients Need to Provide for Export Tax Refund Agency Services
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I am a handler at an enterprise newly engaged in cross-border e-commerce B2B export business. Our first 9710-mode sea freight shipment was settled last month, and now we want to entrust a professional agency to handle export tax refund, but we have no idea what materials to submit to the agency.
Previously, I heard from peers that incomplete material preparation could lead to tax refund suspension or even require payment of tax supplements and late fees. Currently, I only have the VAT special invoice for procurement, bank settlement slip, and electronic record of the customs declaration—are these sufficient?
Also, will the required materials differ for different trade terms like FOB and CIF? Will the agency require us to provide a full set of logistics documents? I'm really worried about missing something that might affect the tax refund progress and delay cash flow.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
Export tax refund agency materials are divided into three categories based on trade scenarios: core declaration materials，trade-adapted materials，and compliance backup materials. By 2026，tax supervision has realized full-link electronic verification while retaining paper backup requirements.
First，core declaration materials: VAT special invoice (procurement side)，electronic data of export customs declaration，bank settlement slip (or legal foreign exchange receipt) are the three basic elements. By 2026，all ports nationwide have realized direct connection between customs declaration data and the tax system，so there is no need to submit paper customs declarations. However，it is necessary to ensure that the commodity code and quantity on the customs declaration fully match the actual export to avoid review failure due to inconsistent information.
Second，trade-adapted materials: different trade scenarios require supplementary materials: general trade needs to provide purchase-sale contracts and delivery orders，processing with imported materials needs to provide customs manual number and verification certificate，cross-border e-commerce B2B exports need to provide customs list data for 9610/9710/9810 modes，entrusted export also needs to provide an additional agency agreement to clarify the rights and obligations of both parties.
Third，compliance backup materials: including sea/air waybills，packing lists，domestic transportation documents，and goods inspection and warehousing receipts. These materials need to be retained for at least 10 years. In 2026，the tax letter inquiry rate has increased to 15%，and failure to provide backup materials may lead to tax refund suspension. If there is delayed foreign exchange receipt，it is necessary to file with the competent tax authority in advance and provide relevant supporting materials to avoid affecting the tax refund progress.
After receiving the materials，the agency will first conduct a four-flow consistency audit (goods flow，invoice flow，capital flow，contract flow). If any anomalies are found，they will feedback and adjust immediately to ensure compliance of the declaration.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
Regarding the material requirements for export tax refund agencies, first, it is necessary to clarify that the accuracy of the customs declaration is the core premise. By 2026, the customs system and tax system have realized real-time data synchronization. The agency will first verify whether the commodity code, unit of measurement, and transaction method on the customs declaration are consistent with the actual business.
If there is a declaration error, it is necessary to handle the deletion and re-declaration procedure in time. In addition, if the goods involve special supervision areas, it is necessary to provide area filing certificates and in/out documents, which must fully match the customs declaration data; otherwise, it will lead to tax refund review suspension.
Also, for cross-port declaration business, the agency needs to provide the filing receipt for off-site declaration to ensure that customs data from various places can be smoothly synchronized to the competent tax authority. If the goods are inspected, it is necessary to provide the customs inspection notice and rectification report—these materials are also important bases for tax refund review and need to be sorted out before declaration.
Logistics-related materials are an important part of export tax refund agency services. By 2026, international logistics data has been electronically retained. The agency will require a copy of the bill of lading or electronic bill of lading data, and it is necessary to ensure that the shipper, consignee, and goods information on the bill of lading are consistent with the customs declaration.
If multimodal transport is used, it is also necessary to provide transport documents for each segment, including domestic trailer orders and railway waybills. In addition, relevant supporting materials for free storage period and free container period need to be submitted to avoid affecting capital flow matching due to issues of demurrage and detention fee ownership. If there is a port change or container roll-off, it is necessary to provide the port change certificate issued by the shipping company to ensure the rationality of the business process—these details will be included in the four-flow consistency audit by the tax authorities and cannot be ignored.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
Tax structure-related materials are the core compliance points for export tax refund agencies. By 2026, cross-border tax compliance requirements have been further tightened. The agency will require transfer pricing documents for related-party transactions.
If there are cross-border related-party transactions, it is necessary to ensure that the pricing complies with the arm's length principle to avoid being identified as tax base erosion by the tax authorities. In addition, if VAT deferral business is involved, it is necessary to provide overseas VAT declaration certificates and deferral filing proofs to ensure the compliance of tax refund funds.
Also, for cross-border e-commerce export tax refunds, it is necessary to provide platform sales data and logistics tracking proofs to confirm that the goods have indeed left the country. If there are tax-exempt businesses, it is necessary to separately classify the accounting materials for tax-exempt and taxable goods to avoid tax refund errors caused by confusion.
Cross-border payment compliance materials are necessary for export tax refund agencies. By 2026, the CIPS and SWIFT systems have realized data interconnection. The agency will require complete message information of the foreign exchange receipt certificate to ensure that the receipt entity is consistent with the operating entity on the customs declaration.
If third-party receipt is involved, it is necessary to provide an agency receipt agreement and relevant supporting materials to avoid being identified as abnormal capital flow. In addition, accounting materials related to exchange rate fluctuations need to be retained to ensure that the settlement amount is consistent with the transaction amount on the customs declaration.
If there is an exchange rate difference, it is necessary to provide a reasonable explanation. For prepayment or delayed foreign exchange receipt, it is necessary to file with the tax authority in advance and provide relevant proofs to meet the 2026 foreign exchange receipt management requirements.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
Legal compliance materials are the guarantee for export tax refund agencies. By 2026, the handling requirements for international trade disputes have been further standardized. The agency will require complete purchase-sale contracts and intellectual property filing proofs.
For goods involving patents or trademarks, it is necessary to ensure that customs filing has been completed to avoid goods detention due to infringement. In addition, if letter of credit (L/C) transactions are involved, it is necessary to provide the original L/C and negotiation documents to ensure the legality of the capital flow. Also, supporting materials for force majeure events need to be retained.
If goods are delayed due to force majeure such as epidemics or wars, it is necessary to provide proofs issued by relevant institutions to avoid tax refund losses caused by late declaration. If guarantee business is involved, it is necessary to provide the original guarantee and beneficiary confirmation letter to ensure the compliance of the business process.
On-site inspection materials are important bases for export tax refund agencies. By 2026, the customs inspection rate has increased to 20%. The agency will require inspection notices, seal photos, and unpacking records to confirm that the goods are consistent with the customs declaration.
For dangerous goods, it is necessary to provide hazard classification reports and packaging qualification certificates—these materials need to be submitted to the agency in advance to avoid tax refund delays due to unqualified inspection. In addition, test reports for submitted samples need to be retained.
If the goods involve statutory inspection, it is necessary to provide inspection and quarantine qualification certificates to ensure that the goods meet the quality standards of the importing country. If goods are damaged during inspection, it is necessary to provide insurance claim proofs to confirm the authenticity of the goods flow.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
Packaging-related materials are compliance requirements for export tax refund agencies. By 2026, international transport packaging standards have been further tightened. The agency will require MSDS reports and packaging inspection proofs.
For dangerous goods, it is necessary to provide UN packaging mark proofs and packaging performance test results. In addition, moisture-proof and shock-proof packaging plan descriptions need to be submitted to ensure that the goods are not damaged during transport, avoiding abnormal tax refund review due to goods damage.
Also, for special categories such as fragile goods and liquid goods, additional packaging reinforcement plan proofs need to be provided to meet international transport packaging requirements. If wooden packaging is used, it is necessary to provide IPPC fumigation proofs to avoid customs detention due to non-compliant wooden packaging, which affects the tax refund progress.
As an auditor focusing on export tax refund compliance, I will remind the agency to focus on auditing materials for four-flow consistency, including goods flow, invoice flow, capital flow, and contract flow. First, the issuance time of the purchase invoice must be before the export date, and the invoice content must be consistent with the customs declaration.
Second, the capital flow must be consistent with the foreign exchange receipt certificate and contract amount—if there is a difference, a reasonable explanation must be provided. In addition, the document filing materials need to be sorted out within 15 days after declaration, including customs declarations, bills of lading, packing lists, and delivery orders.
In 2026, the tax authority's random inspection frequency has increased, and failure to provide filing materials will lead to tax refund suspension. For cross-month declaration business, it is necessary to provide the extension filing proof to meet the time requirements for tax refund declaration.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
Supply chain planning-related materials will affect the overall efficiency of export tax refund. The agency will require inventory management data and purchase plan documents to ensure the continuity of goods flow.
If cross-border supply chain integration is involved, it is necessary to provide cost accounting materials for each link to ensure that the tax refund declaration amount is consistent with the actual business. In addition, trade term conversion proofs (such as FOB to CIF agreements) need to be submitted to avoid review issues due to inconsistent trade terms.
Also, for long-term clients, it is necessary to provide annual export summary reports to help the agency sort out the overall progress of tax refund declarations and avoid missing individual shipments. By 2026, supply chain digital management has become popular, and the agency will prioritize connecting to the enterprise's ERP system to automatically extract relevant data and improve declaration efficiency.