2026 Export Tax Refund Process: Full Guide for Shanghai Enterprises' Declaration

2026 Export Tax Refund Policies and Impacts on Enterprises

The 2026 export tax refund policies feature "dynamic adjustment + precise supervision": the tax refund rate for mechanical and electrical products remains at 13% (e.g.precision instruments under HS code 90319000),while the rate for some chemical products (e.g.hazardous chemicals under HS code 38249090) is reduced from 13% to 9%.Enterprises should pay close attention to updates of the *2026 Export Commodity Tax Refund Rate Library*.The declaration window runs from the 1st to the 15th day of each month,and overdue declarations will trigger the "automatic tax refund rate downgrade" mechanism.

Tax Refund Rate Fluctuation List for Key Industries

Core Disputes over HS Code Classification

A Shanghai-based chemical enterprise (in February 2026) incorrectly declared "electronic chemicals" as "other chemicals" (under HS code 29309090),resulting in the tax refund rate dropping from 13% to 9%.Zhongshitong’s practical suggestions: Pre-audit of commodity classification must be completed before customs declaration,with key checks on: ① Material composition (e.g.products with silicon content over 50% shall be classified under Chapter 76); ② Usage (e.g.products used as semiconductor materials shall be classified under code 8834); ③ Packaging specifications (UN number shall be marked for hazardous goods).

Certificate of Origin Endorsement and Tariff Reduction

Tariff reduction policies for RCEP member states are further optimized in 2026.Enterprises shall select corresponding certificates of origin according to the destination country: Endorsement of FORM R (for ASEAN) shall be completed 5 working days before the arrival of goods,and "RCEP origin criterion" shall be marked in the remark column of the customs declaration form for FORM A (for Asia-Pacific). A Shanghai textile enterprise obtained a tariff reduction from 5% to 0.5% on exports to Vietnam through FORM R endorsement,saving CNY 120,000 in tariffs per shipment.

Practical Procedures for Certificate of Origin Endorsement

• Step 1: Apply for the electronic key for certificate of origin from Shanghai Customs (business license and record-filing form for foreign trade operators required)
• Step 2: When entering data in the "Single Window",strict matching shall be ensured for: ① Name of the manufacturing enterprise is consistent with that on the VAT invoice; ② Product specifications and models are consistent with the declaration elements on the customs declaration form; ③ The deviation between the export date and the actual departure date is less than 3 days
• Step 3: Entrusting Zhongshitong as the endorsement agent can shorten the review cycle to 24 hours (72 hours for ordinary enterprises)

Anti-dumping Duty and Trade Barrier Response

The European Union imposes a 42.1% anti-dumping duty on Chinese aluminum alloy profiles (under HS code 76040000).Enterprises shall apply for the "surrogate country price for non-market economy status" certificate in advance.Zhongshitong can reduce the impact of anti-dumping duties through a combined strategy of "pre-export price locking + origin declaration".

Practical Export Tax Refund Process at Shanghai Port

The tax refund process at Shanghai Port is divided into 5 steps: Document pre-audit → Data declaration → Tax verification → Tax refund disbursement → Exchange rate locking.Attention shall be paid to key nodes: ① "Three-document matching" shall be checked during document pre-audit: Special VAT invoice (issuing date ≤ export date),export customs declaration form (departure date ≤ declaration date),foreign exchange memo (received foreign exchange amount ≥ 90% of the declared amount); ② Key point of tax authority verification: An *Explanation on FOB Price Difference of Exported Goods* shall be provided if the difference between the FOB price of exported goods and the received foreign exchange amount exceeds 5%.

Advantages of Zhongshitong Agency Services

With the AEO certification qualification issued by Shanghai Customs,Zhongshitong can provide the following services: ① Cross-regional declaration at national ports (e.g.Shenzhen-based enterprises can save 30% of time when applying for tax refund through Shanghai Port); ② Exchange rate locking service (cooperate with banks to provide "tax refund amount exchange rate locking agreement" to avoid losses caused by exchange rate fluctuations); ③ 24/7 abnormality warning (for issues such as missing documents and classification errors,the system will automatically trigger warning and push solutions).

Risk Avoidance and Compliance Red Lines

Common tax refund risks for enterprises: ① Document forgery (Forging customs declaration forms will lead to criminal liability of more than 5 years); ② Data inconsistency (Inconsistency between the "commodity name" on the customs declaration form and the "goods name" on the VAT invoice will trigger tax inspection); ③ Delayed foreign exchange settlement (Failure to verify and write off foreign exchange received more than 90 days after the receipt date will affect the tax refund progress).

New Regulatory Requirements Added in 2026

Additional documents are required for the 9710 cross-border e-commerce mode (overseas warehouse export): ① Overseas warehouse warehousing receipt; ② Departure record filing list; ③ Logistics trajectory data.Zhongshitong has developed a dedicated system that can automatically verify the consistency of the "three documents" data,reducing the declaration error rate to below 0.3%.