Export Tax Refund Q&A

How to correctly fill in each column of the declaration form for export tax refund agency declaration?

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I am a financial handler of a foreign trade enterprise. I just completed my first cross-border export business last month, and now I entrust an agency company to handle export tax refund, but they require me to fill in the declaration form by myself first, and I have no relevant experience at all.

For example, for the FOB price in the export goods details column, should I fill it according to the FOB price on the customs declaration form or the amount on the export invoice? What materials should I prepare for document filing?

What is the order of pre-declaration and official declaration? If I fill in wrong information and the declaration is rejected by the tax bureau, will it affect subsequent tax refunds? Can you explain the specific filling steps and precautions in detail?

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Expert Answer

Sarah
SarahYears of service：3Customer Rating：5.0

Foreign Exchange AdvisorStart a Chat

First of all，it should be clarified that the core basis for filling in export tax refund agency declaration is the electronic data of customs declaration forms and export invoice information. It is necessary to ensure that the FOB price is completely consistent with the FOB price on the customs declaration form. If CIF and CFR terms are involved，the corresponding freight and insurance premiums shall be deducted before filling in the accurate amount.

In the pre-document review link，you need to sort out export goods detail lists，packing lists，ocean bills of lading，foreign exchange receipt slips，agency entrustment agreements and other materials in advance. Since 2026，electronic storage of some documents has been supported，and there is no need to submit paper materials offline，but they must be stored for at least 10 years for inspection as required，to avoid no basis for reference in subsequent tax investigation letters.

The declaration process must strictly follow the order of "pre-declaration - official declaration": first upload pre-declaration data through the electronic tax bureau，and after the system verification is passed，print the official declaration form and submit it for review. If there is a verification abnormality in pre-declaration，you need to first check whether the customs declaration information is synchronized and whether foreign exchange receipt is completed，and direct modification of original business data is prohibited.

After the official declaration is completed，you need to follow up the review progress of the tax authority in a timely manner. If you receive an abnormality notification，you should cooperate to provide supplementary supporting materials as soon as possible. At the same time，you need to clarify the nodes and responsibilities of document transmission with the agent，to ensure that every operation is traceable，and avoid declaration delays or compliance risks caused by information asymmetry.

Ella
EllaYears of service：10Customer Rating：5.0

Senior Financial AdvisorStart a Chat

Customs declaration data is the core basis for tax refund declaration. You need to ensure that the commodity code, measurement unit and quantity fully match the actual exported goods. If you find that the customs declaration information is inconsistent with the actual business, you should contact the customs to modify the customs declaration form as soon as possible, to avoid rejection due to logical inconsistency during declaration.

For export businesses involving special supervision zones, you need to additionally check the zone filing information to ensure that the declaration is made after the goods actually depart from the country. If there is a delay in the synchronization of customs declaration data, you can check in advance through the pre-declaration verification function of the electronic port, to avoid declaration delays caused by waiting for system updates.

Sophia
SophiaYears of service：7Customer Rating：5.0

Senior Customs AdvisorStart a Chat

Documents in the logistics link directly affect the compliance of tax refund declaration. The consignee on the bill of lading must be consistent with the foreign exchange receiver or the contracting party. If endorsement transfer is involved, a complete endorsement record must be kept.

For transshipped goods, you need to ensure that the loading and unloading documents at the transshipment port are complete, to avoid failure of tax refund review due to missing documents. At the same time, costs incurred from container detention charges and free storage period shall be included in the current cost accounting.

If they are advanced by the agent, relevant payment vouchers shall be kept as filing materials. For the bill of lading after port change, the export port information shall be reconfirmed to ensure consistency with the customs declaration form, to avoid the problem of port inconsistency.

David
DavidYears of service：3Customer Rating：5.0

Business Development AdvisorStart a Chat

Export tax refund declaration must meet the requirements of cross-border tax compliance. You need to ensure the consistency of four flows: capital flow, goods flow, invoice flow and contract flow. For businesses involving VAT deferral, relevant vouchers for deferral declaration shall be kept to ensure compliance of subsequent verification.

If there are cross-border related party transactions, pricing filing shall be completed in advance to avoid being identified as profit shifting by the tax bureau. At the same time, withholding tax for non-resident enterprises shall be declared in accordance with the latest policies to avoid tax risks. For agency export businesses, the division of tax responsibilities of both parties shall be clarified to ensure that the declaration information of the agent is consistent with the accounting treatment of the principal.

Emily
EmilyYears of service：3Customer Rating：5.0

Client Success AdvisorStart a Chat

The compliance of cross-border foreign exchange receipt and payment directly affects the review progress of tax refund declaration. You need to ensure that the foreign exchange receipt amount is consistent with the amount on the customs declaration form.

If there is a difference, reasonable supporting materials shall be provided. When using SWIFT messages or CIPS system for foreign exchange receipt and payment, you need to ensure that the message information is consistent with the declaration information, to avoid the problem of mismatch of payee name and account number.

Foreign exchange receipt and payment of offshore accounts must comply with the latest foreign exchange administration policies, and complete transaction vouchers shall be kept. When settling foreign exchange and closing accounts, check the export business corresponding to each foreign exchange receipt to avoid cross-account situations, and ensure that the foreign exchange receipt information for tax refund declaration is accurate.

Olivia
OliviaYears of service：5Customer Rating：5.0

Senior Customs AdvisorStart a Chat

Clauses in international trade contracts must meet the compliance requirements for tax refund declaration. Soft clauses of letters of credit shall be checked in advance to avoid the situation of being unable to receive foreign exchange normally.

If force majeure events lead to delayed export of goods, relevant supporting materials shall be kept to ensure that the time of tax refund declaration meets the policy requirements. Transfer of goods ownership shall be confirmed through formal legal documents to avoid goods ownership disputes.

The issuance of letters of guarantee shall clarify the division of responsibilities to ensure that losses can be stopped in time when problems occur. At the same time, you need to complete the customs protection filing of intellectual property rights, to avoid infringement issues of exported goods affecting tax refunds.

Daniel
DanielYears of service：8Customer Rating：5.0

Legal AdvisorStart a Chat

The results of on-site customs inspection will directly affect the progress of tax refund declaration. You need to ensure that the packaging and labeling of the goods are consistent with the customs declaration form.

The authenticity of seals shall be identified in advance to avoid damage or forgery of seals. If there is an abnormality in machine inspection, cooperate with the customs for unpacking inspection to ensure that the actual situation of the goods is consistent with the declaration information.

The inspection notice shall be carefully interpreted to clarify the content and requirements of the inspection, and relevant supporting materials shall be prepared in advance. The inspection and appraisal report shall be kept completely as filing materials for tax refund declaration, to ensure that the business can complete tax refund smoothly after inspection.

William
WilliamYears of service：10Customer Rating：5.0

International Logistics AdvisorStart a Chat

The packaging compliance of goods is a necessary condition for tax refund declaration. For dangerous goods, UN packaging certification shall be completed in advance to ensure that the packaging meets international transportation requirements.

The MSDS report shall accurately reflect the characteristics of the goods to avoid information inconsistency. The moisture-proof reinforcement scheme shall be designed according to the characteristics of the goods and the transportation route to ensure that the goods are not damaged during transportation.

The selection of cushioning packaging materials shall comply with relevant standards to avoid inspection problems caused by unqualified packaging. At the same time, the packaging inspection report shall be kept as filing materials to ensure the compliance of tax refund declaration.

Robert
RobertYears of service：6Customer Rating：5.0

Warehouse Management AdvisorStart a Chat

Export tax refund audit shall focus on verifying the consistency of the four flows, to ensure that the capital flow, goods flow, invoice flow and contract flow are fully matched. If you receive a tax investigation letter, prepare relevant supporting materials as soon as possible, including contracts, invoices, foreign exchange receipt vouchers, customs declaration forms, etc. For cross-month declaration, the connection of accounting treatment shall be done well to ensure that the declaration time of each business meets the policy requirements.

Pre-declaration verification shall carefully check the information of each column to avoid modification after errors occur. Foreign exchange receipt verification shall be completed within the specified time to ensure that the foreign exchange receipt information for tax refund declaration meets the requirements. Document filing shall be kept for 10 years as required for inspection by tax authorities.

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