What are the mainstream types of export tax refund, and what are the applicable scenarios and application requirements for different types?
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I am a manufacturing foreign trade enterprise engaged in outdoor products, with annual export volume of nearly 30 million RMB. Previously, our finance team was not familiar with tax refund rules, so we mistakenly declared several general trade businesses that should enjoy 13% tax refund as tax-free businesses, losing over 100 thousand RMB for no reason. Last month, our refund application was put on hold by the tax authority due to wrong selection of refund type, and the tax refund was delayed for two months before being credited.
Now that the new 2026 policies are released, our business covers multiple scenarios, including FCL general trade orders to overseas distributors, small orders via cross-border e-commerce platforms under the 9610 mode, and multiple sample deliveries to regular overseas clients by express. We want to clarify the categories of export tax refund, their respective applicable situations, and the proper operation methods to avoid all potential risks and get all the due tax refund in full.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
The current export tax refunds in 2026 are mainly divided into three categories: the first category is the VAT exemption，Credit and Refund applicable to general trade，the second category is the VAT exemption / refund policy applicable to retail export via cross-border e-commerce，the third category is the special tax refund rules applicable to special business forms (such as market procurement，sample outbound). The three policies have clear application boundaries，and enterprises can make accurate matching as long as they sort out business attributes in advance.
Sort out corresponding documents by business type before declaration. For general trade，check in advance that the product name，quantity and value of the input VAT special invoice，customs declaration form and foreign exchange collection voucher are completely consistent. For cross-border e-commerce 9610 mode，export platform transaction list and logistics documents in advance to achieve four-flow alignment with the customs declaration form. For sample export with value less than 500 RMB，enterprises can go through the tax-free declaration channel without providing additional foreign exchange collection vouchers.
Connect core declaration nodes accurately. The VAT exemption，Credit and Refund declaration for general trade shall be uploaded before the VAT declaration period of April in the next year after the export date specified on the customs declaration form. The consolidated declaration under 9610 mode can be submitted on a quarterly basis，and enterprises can go through the tax-free filing channel without matching input invoices for each individual order. In case of inconsistent comparison of declaration information，first pull the verification error list in the pre-declaration link of the e-Tax Bureau，instead of submitting the formal declaration directly，so as to avoid triggering the written inquiry verification process.
Foreign trade enterprises with credit rating Class A in 2026 can enjoy the expedited tax refund channel，with the tax refund credited into account within 3 working days，and no paper documents are required to be submitted during the whole declaration process. The document records for all businesses shall be kept for at least 5 years to avoid missing materials in subsequent retrospective verification.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
The supervision method field of the customs declaration form directly corresponds to the judgment of tax refund type. General trade corresponds to code 0110, cross-border e-commerce retail export corresponds to codes 9610, 9710 and 9810, and market procurement corresponds to code 1039. The customs declaration data of different supervision methods will be directly synchronized to the tax refund declaration system of the tax authority.
If the supervision method of the customs declaration form is filled incorrectly, the subsequent tax refund declaration cannot pass verification no matter how you adjust the type. Before daily declaration, you can log in to the customs declaration data verification module of the Single Window to check in advance whether the core fields such as supervision method, export date and goods value are consistent with the actual business.
If any incorrect filling is found, you can submit a modification application within 15 days after the customs declaration form is released. If it exceeds the time limit, you need to submit documents such as situation statement and original transaction vouchers to go through the process of deleting the declaration form and re-declaring, so as to avoid subsequent tax refund suspension.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The tax difference income corresponding to different tax refund types can be accurately calculated. Under the Exemption, Credit and Refund mode, enterprises can enjoy a maximum full tax refund rate of 13%. Under the cross-border e-commerce no-invoice tax-free mode, enterprises do not need to deduct input tax but are exempted from output VAT, with a comprehensive cost 4 to 6 percentage points lower than that of general trade.
For special business forms such as software export, enterprises can also enjoy dual preferential treatments of immediate levy and refund plus export tax exemption. Eligible enterprises can apply for VAT deferral qualification, which delays the payment time of import link VAT to the subsequent sales link declaration, without paying the tax in advance at the port during customs clearance, further reducing the occupation of working capital. The pricing of related transactions shall be kept within the range of plus or minus 10% of the fair value of the same industry to avoid triggering anti-tax avoidance verification.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
The matching degree of foreign exchange collection data directly affects the recognition of tax refund types. General trade tax refund requires full foreign exchange collection. Under the 9610 mode of cross-border e-commerce, it is allowed to collect foreign exchange collectively through third-party payment accounts, without matching the goods value of each individual order.
For export samples that are given free of charge without consideration, no foreign exchange collection is required, and the enterprise can submit the reason statement for no foreign exchange collection to the tax authority to complete the tax-free filing. Enterprises can regularly export the foreign exchange collection details of the CIPS cross-border payment system for cross comparison with the order list of tax refund declaration.
If the collection currency is inconsistent with the customs declaration currency, prepare the exchange rate conversion statement materials in time to avoid abnormal warning of foreign exchange collection data. For businesses with foreign exchange collected from offshore accounts, set up separate ledger labels and keep complete transaction link vouchers.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
Four-flow consistency verification is the core standard of tax refund review, and the four-flow matching requirements corresponding to different tax refund types are slightly different. For general trade, it is required to ensure that the goods flow, capital flow, invoice flow and contract flow are completely matched one by one.
For cross-border e-commerce retail export, four flows can be matched collectively by batch, without matching each individual C-end consumer order. In the pre-declaration link, the built-in verification tool of the tax system can be directly used to check the logical conflict between invoice information and customs declaration information in advance. For businesses declared across months, mark the reasonable reason for postponement.
The deadline for foreign exchange verification is April 30 of the next year after the export date specified on the customs declaration form. Businesses that fail to collect full foreign exchange after the deadline can only make tax-free declaration and cannot enjoy tax refund treatment. All filed documents shall be bound and kept in chronological order for verification at any time.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
The on-site customs inspection records will be synchronized to the tax refund review system. If the product name, specification and quantity of the actually inspected goods are inconsistent with the content filled in the customs declaration form, the subsequent tax refund system will directly trigger an abnormal warning. The goods inspection requirements corresponding to different tax refund types are different.
For general trade goods, it is required to ensure that the inspection result is completely consistent with the HS code of the input invoice. When the whole batch of cross-border e-commerce retail export goods are inspected, the commodity information of each order shall be correspondingly available to avoid mixed loading and misplacement.
After receiving the inspection notice, sort out the corresponding packing list, detail list and other materials immediately, and arrange personnel familiar with the goods to be present for cooperation. Before passing through the machine for inspection, check for undeclared hidden goods in advance to avoid subsequent classification disputes that affect the recognition of tax refund qualification.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
The clauses in trade contracts directly affect the compliance judgment of tax refund types, and the contract element requirements corresponding to different tax refund types are different. The export contract for general trade shall clearly mark the core elements such as goods value, transaction subject matter and foreign exchange collection time.
The screenshot of the backend order page for cross-border e-commerce retail export can be used as an alternative voucher of the trade contract, without additional signing of paper purchase and sales contracts. For all businesses involving free export sample delivery, the words "no commercial value, free of charge" shall be marked on the proforma invoice to avoid being recognized as undeclared income from general trade.
For goods with IPR customs protection record, keep the authorization agreement to avoid the rejection of tax refund application caused by ownership disputes. For export businesses under letter of credit, keep the copy of letter of credit separately as supporting material for transaction authenticity.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
There is large space for supply chain structure adjustment corresponding to different tax refund types, and enterprises can reasonably split business modules to adapt to the optimal tax refund policy. For example, declare large-volume general trade orders and small-batch cross-border e-commerce retail orders at different ports separately, to adapt to the Exemption, Credit and Refund policy and no-invoice tax-free policy respectively.
In terms of trade terms, FOB is preferred for export declaration, and the base for tax refund calculation is directly based on FOB price, without additional calculation of the deduction items of freight and insurance premium. Enterprises can build a cross-regional inventory linkage system, store goods corresponding to different tax refund types in separate warehouses, calculate costs respectively, accurately measure the income ratio under different tax refund modes, dynamically adjust business proportion, maximize the enjoyment of policy dividends, and reduce the overall compliance cost of the supply chain by about 15%.