What Specific Core Tax Types Are Included in Import and Export Tax Refund
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I am a new specialist who just took over the company's import and export business. When filing for the first 2026 export tax refund recently, I am very confused about what exactly is the type of tax being refunded.
I heard from senior employees that refund rules vary in different scenarios, but I do not have a clear understanding of the 2026 policy details. I am afraid that claiming refund for wrong tax types will not only fail to get the refund amount, but also trigger regulatory alerts.
Our company exports electronic products and has just expanded Southeast Asia direct mail business, whose trade model is different from the previous general trade. I want to fully figure out what are the main tax types eligible for import and export tax refund under the current 2026 policies, and whether there are special provisions for new business formats, so as to avoid falling into cognitive misunderstandings that affect the company's capital turnover and compliance records.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
Under the current 2026 import and export tax refund policies，the core refunded tax types are **VAT (Value-Added Tax)** and **Consumption Tax**，which are the core supporting measures of the state to encourage exports. VAT is levied on the value-added part of goods in each circulation link. The input VAT borne by enterprises when purchasing export goods can be refunded in full or proportionally if eligible. Consumption Tax is levied on taxable consumer goods (such as high-end electronic product accessories)，and the paid Consumption Tax will be refunded when the goods are exported.
Required documents for tax refund processing shall match corresponding tax types: for VAT，special input invoices，export customs declaration forms，and foreign exchange collection vouchers are required to ensure four flows consistency，for Consumption Tax，Consumption Tax payment certificates and export goods detail lists shall be provided. In 2026，a simplified export tax refund procedure is newly added for the new Southeast Asia direct mail business format under cross-border e-commerce retail，which exempts enterprises from submitting complex traditional trade documents and clarifies the definition of eligible tax types. Note that the declared value of direct mail goods shall meet the small-value cross-border e-commerce tax refund threshold.
Compliance red lines shall be clearly observed: no fictitious input invoices or tampered customs declaration item descriptions are allowed，otherwise the enterprise will be listed as an abnormal tax refund enterprise and its tax refund qualification will be suspended. It is recommended that you pre-verify the tax type matching degree through the Electronic Tax Bureau before declaration，to ensure that all operations comply with the 2026 policy details and avoid delays in tax refund progress caused by minor errors.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
For the Southeast Asia direct mail model, the "Trade Mode" column on the customs declaration form shall be accurately ticked as "Cross-border E-commerce Direct Mail", which is directly linked to the identification of refundable tax types. If you select the wrong item, the system will default to auditing according to general trade rules, which may require you to provide additional documents, or even delay the arrival of tax refunds.
You shall confirm that the HS code classification of the goods is correct: if the goods are classified as taxable consumer goods, you need to separately provide the Consumption Tax payment certificate to avoid deviation in tax type identification caused by misclassification.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
The logistics route of direct mail goods (such as transit via a third country or not) will not affect the identification of refundable tax types, but you shall ensure that the logistics trajectory is consistent with the flow of customs declaration forms and foreign exchange collection vouchers, otherwise the tax authority will check the three flows consistency of goods, capital and invoices.
The free storage period policy for cross-border e-commerce direct mail has been extended in 2026, so you do not need to worry about the impact of port demurrage on tax refund. But you need to keep all logistics documents as supporting materials for tax refund.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
In 2026, a new policy of "VAT Deferral and Refund Linkage" is launched in the cross-border e-commerce sector. For direct mail business to some countries in the EU and Southeast Asia, the import VAT paid by enterprises can be directly deducted against export VAT refund, eliminating the need to file a separate application for import VAT refund, which greatly simplifies the declaration process for refundable tax types.
Note that the applicable scope of VAT deferral is only limited to direct mail goods with value below the standard limit.
DavidYears of service：3Customer Rating：5.0
Business Development AdvisorStart a Chat
In cross-border receipt and payment of foreign exchange, the foreign exchange settlement account shall be consistent with the tax refund account. If you settle foreign exchange through an offshore account, you need to provide the income and expenditure details of the offshore account as supporting documents for tax refund, otherwise it will be identified as abnormal capital flow and affect the audit of refundable tax types.
The CIPS cross-border payment system promoted in 2026 supports real-time fund arrival. It is recommended that you use this system for foreign exchange settlement first to reduce risks caused by the time difference in cross-border receipt and payment.
JohnYears of service：6Customer Rating：5.0
Export Tax Rebate AdvisorStart a Chat
If you mistakenly declare taxable consumer goods (such as electronic products with built-in batteries) as non-taxable export goods, you can only get the VAT refund but not the Consumption Tax refund, which will cause the loss of eligible refund amount.
You shall check the Consumption Tax attribute of your goods before export. If the goods fall into the taxable category, you shall prepare the Consumption Tax payment certificate in advance to avoid incomplete tax refund for eligible types caused by missing documents.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
During export tax refund audit, the corresponding relationship between input invoices and export goods will be the key verification target. If there is a mismatch between the item descriptions on input invoices and customs declaration forms, it will be identified as falsely increased input, which not only leads to failure of getting corresponding VAT refund, but also exposes the enterprise to tax penalties.
The 2026 audit system is equipped with a new tax type matching warning function, so you need to use this function to verify the consistency between VAT input and export goods descriptions before declaration.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
Goods for Southeast Asia direct mail shall meet the customs inspection standards. If the sampled inspection finds that the product name of the goods does not match the customs declaration, you will be required to delete the original declaration form and re-submit.
The item description shall be corrected during re-declaration. If the goods involve Consumption Tax taxable items, you need to add the Consumption Tax payment certificate, otherwise it will affect the audit result of refundable tax types, or even lead to the rejection of your tax refund application.