How to specifically handle export tax refund and what are the core essential links in the whole process?
Importing from China?
Need help with sourcing, customs or shipping?
Your China Import Partner
Reliable sourcing and import agency services.
I am the financial handler of a small foreign trade company that has just started export business. Recently, three batches of goods have been smoothly shipped to Southeast Asia, and I have no idea about the involved export tax refund business at all. I only heard a few mentions from colleagues before, and I have no clear knowledge of what documents to prepare, the sequence of operations, and the special compliance red lines to note.
Last time a friend told me that their process was stuck due to incomplete documents. Now I am very worried that wrong operations will lead to delayed or even unreachable tax refund, and I would like to ask for clear guidance on how to handle export tax refund and what the specific basic procedure is.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
The handling of export tax refund must follow strict full-link compliance requirements. The core links can be divided into three stages: pre-audit，core declaration，and subsequent verification，and details of each link need to be precisely controlled.
Pre-document audit is the foundation of successful tax refund. You need to prepare materials in advance including **export goods customs declaration form (downloaded from China E-Port)**，special VAT invoice (input deduction copy)，export foreign exchange collection certificate (in 2026，it shall be settled through foreign exchange collection or cross-border RMB settlement that meets the requirements of the State Administration of Foreign Exchange)，foreign trade contract and other documents. During the audit，you need to ensure that the four flows (contract flow，goods flow，capital flow，invoice flow) are completely consistent，to avoid declaration failure caused by missing documents or inconsistent information.
In the core declaration stage，within 90 days after the goods are exported (some regions adjusted the period to 180 days in 2026，subject to the latest requirements of local tax authorities)，you shall submit pre-declaration data through the export tax refund system of the Electronic Tax Bureau. After the pre-declaration is approved，carry out the formal declaration，upload all the pre-audited electronic copies of documents. The system will automatically verify the data logic，and any abnormality shall be corrected in time.
After the declaration is completed，it enters the subsequent verification stage. The tax authority may conduct document verification or on-site inspection，and the enterprise shall cooperate to provide original documents and explanations to ensure the authenticity and compliance of the transaction. The tax refund is usually credited to the account within 15-30 working days after the declaration is approved，subject to the processing efficiency of the local tax authority.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
The customs declaration form used for export tax refund shall ensure that the electronic data downloaded from China E-Port fully matches the actual customs declaration information. Key fields such as HS code and export date shall be consistent with the invoicing information of the special VAT invoice.
For customs clearance business across different customs districts, it is necessary to ensure error-free transmission of integrated customs clearance data, to avoid tax refund declaration rejection caused by inconsistent customs declaration information. In the agency customs clearance business, it is required to confirm that the operating entity is consistent with the tax refund declaration subject to avoid compliance risks.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
The bill of lading for export goods shall be consistent with the information on the customs declaration form, and the names of consignee and consignor shall match the contract. Under FOB trade term, freight and insurance premium shall be calculated accurately, otherwise the transaction price on the customs declaration form will be affected, and further the tax refund calculation basis.
After container stuffing rejection or port change, the customs declaration information shall be updated in time to avoid tax refund declaration failure. Customs clearance shall be completed within the free storage period to avoid port demurrage charges that affect goods export.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
In 2026, the VAT deferral policy for export tax refund will be implemented in some regions. Enterprises can defer the payment of value-added tax during import, and deduct it during export to reduce capital pressure. Cross-border related party transaction pricing shall comply with BEPS requirements to avoid tax adjustments.
Accounts for export business and domestic sales business shall be separated to avoid tax refund verification triggered by mixed accounting. Payment from overseas customers shall comply with the requirements of the State Administration of Foreign Exchange, and abnormal foreign exchange collection will block the tax refund process.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
The export foreign exchange collection amount shall be consistent with the amount on the customs declaration form to avoid negative impact on tax refund. In 2026, more foreign trade enterprises will use RMB for settlement, and it is necessary to ensure correct CIPS message information to complete foreign exchange collection verification.
Capital transactions through offshore accounts shall match with export business to avoid being monitored by the State Administration of Foreign Exchange. Foreign exchange purchase shall be arranged at appropriate time to optimize exchange rate, reduce cost and improve tax refund revenue.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
It is necessary to avoid using letters of credit with soft clauses, to prevent the impossibility of transferring goods title that affects export. The scope of force majeure clauses shall be clearly specified in the contract to avoid losses caused by force majeure.
IPR customs protection recordal shall be completed for export goods to avoid goods detention by customs. The guarantee clauses shall comply with contract requirements to ensure unobstructed payment collection.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
It is necessary to use customs-approved seals to avoid negative impact on customs clearance. Arrange goods packaging properly during container unstuffing to avoid damage, place goods reasonably to adapt to machine inspection, interpret the inspection notice accurately and prepare relevant materials in time.
The samples submitted for inspection shall meet relevant requirements to ensure valid test results, and avoid negative impact on tax refund progress caused by customs inspection.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
It is necessary to prepare the latest version of MSDS in line with UN standards to ensure compliant export of dangerous goods. Adopt suitable moisture-proof materials to make reinforcement solutions for the humid climate in Southeast Asia, use UN-standard compliant packaging to avoid customs penalties caused by unqualified packaging, classify dangerous goods accurately to avoid compliance risks caused by wrong classification.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
It is necessary to ensure that the foreign exchange collection funds are remitted directly from the overseas customer's account, to avoid being identified as capital backflow by tax authorities.
Cooperate actively with tax document verification and provide relevant materials in time to ensure the consistency of contract, goods, capital and invoice. Make cross-month declaration within the specified time limit, check pre-declaration results carefully and correct errors in time, to avoid negative impact on tax refund progress.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
Arrange inventory reasonably to avoid goods backlog, optimize export commodity structure to improve tax refund rate, select the optimal trade term (FOB/CIF) to reduce cost, ensure that the use of trade terms complies with contract requirements, calculate export tax refund revenue and logistics cost accurately, balance the cost of each link in the supply chain to improve overall benefit.