Export Tax Refund Q&A

How to Determine the Start Time of Export Tax Refund Declaration? Official Clear Rules

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STATUS: 20261029 · VERIFIED
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I am the finance person of a small foreign trade company. Recently, a batch of furniture goods was shipped from Shanghai Port. After completing customs clearance procedures, I started preparing tax refund materials.

However, I heard that the declaration start requirements vary by port. Also, will the 2026 export tax refund new policy adjust the declaration time node? Some peers previously missed the declaration period and had their tax refunds delayed by 3 months. I am worried about making mistakes and want to clarify when to start the tax refund declaration for this batch of goods and what materials to prepare in advance for compliance, to avoid affecting the receipt of the tax refund.

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Expert Answer

Charlotte
CharlotteYears of service：4Customer Rating：5.0

Currency Exchange AdvisorStart a Chat

The official rule for the start time of export tax refund declaration in 2026 clearly ties it to the export date on the customs declaration. The core start time is the 15th day of the following month of the month in which the export date on the customs declaration is noted. For example，if the export date on the customs declaration is May 10，2026，the start time is June 1，and the deadline is June 15. If the 15th is a public holiday，the deadline is extended to the first working day after the holiday.

Pre-audit of documents is a key step to control the start of declaration. Core documents such as customs declarations，special VAT invoices，and foreign exchange receipts need to be prepared in advance to ensure the consistency of the four flows. The electronic information of the customs declaration must be confirmed to have been synchronized to the tax system before declaration. If there is a lag，a data verification application can be submitted through the China International Trade Single Window，and retransmission can be completed within 1 working day to avoid failing to trigger the start time due to unsynchronized information.

Exceptional contingency plans should be formulated in advance. If submission cannot be made within the initial declaration period due to special circumstances (such as document loss or system failure)，an application for extended declaration must be submitted to the competent tax authority in advance. The maximum extension period is no more than 3 months，and relevant supporting documents are required. Supplementary declarations after the deadline are not allowed，otherwise tax refund will not be available.

Pre-declaration verification should be completed 3 working days in advance before formal declaration to check and correct system errors in a timely manner，ensuring compliance with formal declaration. If there are special requirements for Shanghai Port，contact the local tax authority in advance to confirm local supplementary rules to further improve declaration efficiency and avoid delays in tax refund receipt.

Ella
EllaYears of service：10Customer Rating：5.0

Senior Financial AdvisorStart a Chat

The synchronization of the electronic export date information of customs declarations at Shanghai Port shall be completed within 1-2 working days after the goods are shipped. The data can be confirmed whether it has been transmitted to the tax system through the "Customs Declaration Information Query" module of the China International Trade Single Window.

If there is a lag or loss of information, the "Customs Declaration Data Verification Application Form" can be submitted, and retransmission can be completed within 1 working day after the application, ensuring that the trigger conditions for the start time of declaration are met and avoiding declaration delays due to information issues.

John
JohnYears of service：6Customer Rating：5.0

Export Tax Rebate AdvisorStart a Chat

The container free storage period at Shanghai Port is usually 14 days. After the goods are shipped, the customs declaration must be signed and information checked within the free storage period to avoid delays in customs declaration information update due to port detention, which would affect the accuracy of the export date.

Contact the shipping company to obtain the on-board bill of lading within 2 days after the goods are shipped to ensure that the export date on the customs declaration is consistent with the on-board date on the bill of lading, providing an accurate basis for determining the start time of declaration.

Robert
RobertYears of service：6Customer Rating：5.0

Warehouse Management AdvisorStart a Chat

In 2026, some ports have implemented the VAT deferral policy. The start time of export tax refund declaration is directly tied to the eligibility conditions of this policy. It is necessary to ensure that the export declaration type of the goods is "general trade" and that foreign exchange receipts meet the latest requirements of the State Taxation Administration.

For cross-border related-party transactions, transfer pricing documentation should be prepared in advance to avoid affecting the tax refund process after the start of declaration due to tax inspection, ensuring compliance with the latest tax requirements.

Emily
EmilyYears of service：3Customer Rating：5.0

Client Success AdvisorStart a Chat

Foreign exchange receipt is a necessary prerequisite for the start of declaration. In 2026, foreign exchange receipts are required to be SWIFT message-confirmed foreign exchange receipts, and the amount on the receipt must match the FOB amount on the customs declaration.

If there is unpaid balance, a bank-issued foreign exchange receipt explanation stating the payment and receipt time of the balance must be obtained before the start of declaration to avoid declaration rejection due to non-compliant foreign exchange receipt and delay in the tax refund declaration node.

Sophia
SophiaYears of service：7Customer Rating：5.0

Senior Customs AdvisorStart a Chat

If the shipment is delayed due to force majeure, an official force majeure certificate must be obtained within 10 days after the export date is determined. For exports under letters of credit, ensure that the validity period of the letter of credit is aligned with the start time of declaration to avoid document presentation delays caused by soft clauses in letters of credit, which would affect the accurate grasp of the start time of declaration and safeguard legitimate rights and interests.

William
WilliamYears of service：10Customer Rating：5.0

International Logistics AdvisorStart a Chat

If the goods are inspected on-site at Shanghai Port, the inspection result notice must be obtained within 3 working days after the inspection is completed to ensure that the export date on the customs declaration is confirmed according to the actual shipment date after inspection. If the customs declaration information is changed due to inspection, the electronic data must be updated in a timely manner to avoid deviation of the start time of declaration due to information errors and ensure the accuracy of declaration.

Olivia
OliviaYears of service：5Customer Rating：5.0

Senior Customs AdvisorStart a Chat

If the goods are dangerous goods, ensure that the packaging meets UN standards and that the MSDS document has been recorded with customs. The export date of dangerous goods must be confirmed according to the actual shipment date.

The start time of declaration must be within the 15th day of the month following the shipment date. If shipment is delayed due to packaging rectification, update the export date on the customs declaration in a timely manner to avoid incorrect start time of declaration affecting tax refund.

Alexander
AlexanderYears of service：10Customer Rating：5.0

Senior Trade AdvisorStart a Chat

After determining the start time of export tax refund declaration, document filing must be completed before declaration, including copies of customs declarations, copies of bills of lading, purchase and sales contracts, packing lists, etc. The filed documents must be consistent with the data in the electronic declaration and retained for at least 5 years.

If filed documents are missing, tax refund will not be available, which will affect the tax refund process after declaration. All documents should be organized and filed in advance.

Daniel
DanielYears of service：8Customer Rating：5.0

Legal AdvisorStart a Chat

In 2026, export enterprises can use the supply chain collaboration platform to achieve real-time synchronization of customs declaration information, logistics information, and tax information. The confirmation of the start time of declaration can be automatically pushed and reminded by the platform to avoid errors in manual statistics.

At the same time, coordinate in advance with freight forwarders and finance to ensure the coordination of each node, improve declaration efficiency, and ensure completion of declaration within the start time of declaration.

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