2026 New Regulations on Tax Refund for Import & Export Agency Trading Companies Take Effect - Compliance Operations Can Increase Tax Refund by Up to 30%

Core Policy Changes for Import & Export Agency Tax Refund in 2026

In 2026,the State Tax Administration,in conjunction with the General Administration of Customs,has made targeted adjustments to export tax refund declaration rules,focusing on three dimensions: precise adaptation of tax refund rates,compliance verification of Certificates of Origin,and implementation of tariff reductions.Significant changes have occurred in the access thresholds,review standards,and fund arrival cycles for all foreign trade entities applying for tax refunds.For small and medium-sized foreign trade enterprises without a dedicated financial and taxation team,the margin of error for self-declaration has been significantly narrowed,with the average tax refund deduction ratio rising from 4.7% in 2025 to 12.3%.

After the policy adjustment,the average export tax refund rate for general goods has been increased by 1.2 percentage points,and the maximum tax refund rate for mechanical and electrical products and hardware tools can reach 17%.However,the corresponding declaration requirements have been upgraded simultaneously.Nearly 40% of self-declaration enterprises have their applications rejected due to non-compliant materials,solely for the endorsement of Certificates of Origin.

Common Risks of Agency Tax Refund and Risk Avoidance Guide

• Risk of HS Code Classification Deviation: Some enterprises intentionally classify products under codes with higher tax refund rates to obtain excessive refunds.After the upgrade of the customs intelligent pricing model in 2026,a classification deviation exceeding 2% will directly trigger targeted inspection.This will not only result in a full deduction of the tax refund for the corresponding batch but also lower the enterprise’s customs declaration credit rating,with the inspection ratio for all subsequent declarations increased to over 80%.
• Risk of Document Consistency: Declaration elements such as brand,model,material,and specifications filled in the customs declaration form must 100% match the information on input invoices,Certificates of Origin,and packing lists.Even a minor difference in expression like "millimeter" and "mm" will require supplementary evidence,delaying the tax refund arrival by at least 15 working days.In serious cases,the declaration will be directly rejected.
• Risk of Being Identified as "Genuine Agency,Fake Self-Operation": Many enterprises rely on unqualified individuals or small companies to handle tax refunds without signing standardized agency agreements.During tax audits,they cannot provide complete documents of title transfer,international logistics tracks,or foreign exchange settlement records,leading to direct identification of tax fraud.They face administrative fines of more than 3 times the tax amount,and cases involving large amounts will be transferred to criminal investigation departments.

In addition to the three high-frequency risks mentioned above,global exchange rate fluctuations have increased in 2026.If the settlement time is not locked in advance,exchange rate losses can offset the entire tax refund at maximum.Some enterprises also incur demurrage fees due to delayed document exchange by freight forwarders,which further erode profits.

Practical Implementation Path for Agency Tax Refund

Zhongshitong,leveraging the geographical advantages of Shanghai Port,has established a declaration network covering all Class I ports across the country,supporting remote customs declaration and local tax refund for enterprises in different regions.Its agency outlets in 27 countries worldwide can simultaneously complete pre-operations such as Certificate of Origin verification and Non-Processing Certificate endorsement,ensuring full-process compliance control.

Taking the real business of Mr.Liang,a hardware tool exporter in Suzhou,as an example: In 2025,when Mr.Liang applied for tax refund on his own,his application was rejected 3 times due to HS Code classification deviation.The tax refund was delayed for 3 months,and he was also charged a late declaration fee of RMB 21,000.In 2026,after entrusting Zhongshitong for agency tax refund,first,HS Code pre-classification was completed 3 days in advance,and pre-verification was conducted simultaneously with the Shanghai Customs Classification Center,controlling the classification deviation within 1%.Second,cross-verification of all documents was completed before cargo loading,ensuring 100% matching of declaration elements on the customs declaration form,input invoices,and Certificates of Origin.Finally,the fast declaration channel for Class A enterprises was used,and pre-review was conducted with the tax authority immediately after submitting materials.The full tax refund was received within 7 working days after submission,which was 12.7% higher than that of the same-scale order in 2025,with no additional costs incurred.

For enterprises with incomplete documents,they can first submit existing title and logistics certificates,and the professional team will sort out the document supplement path.Missing ordinary documents can be completed within 3 working days to meet declaration requirements without affecting the tax refund progress.For orders in tariff reduction regions such as RCEP and ASEAN,the issuing qualification of Certificates of Origin will be verified in advance to ensure that both tariff reduction and export tax refund benefits are fully realized.

Core Service Value of Agency Tax Refund

First is compliance risk control: All declaration materials are pre-reviewed in accordance with the review standards of customs and tax authorities in advance,and targeted inspection risks are predicted proactively,fundamentally avoiding issues such as tax fraud identification and tax refund deductions.All operations comply with the latest 2026 trade compliance requirements.Second is maximizing tax refunds: Based on 20 years of classification experience,the highest applicable tax refund rate is matched within the scope of compliance,avoiding tax refund losses caused by classification errors.Third is efficiency improvement: Relying on the fast declaration channel of Class A customs declaration enterprises,tax refunds can be received in as fast as 7 working days,which is much faster than the industry average cycle.Fourth is cost control: The settlement time is locked in advance to avoid exchange rate losses,and the charging standards of freight forwarders for document exchange fees and demurrage fees are checked simultaneously to avoid unreasonable hidden expenses.

Formal service agreements are signed for all agency tax refund businesses,and service fees are collected only after the tax refund is received.There are no hidden charges,and enterprises can check the declaration progress at any time.Fund security and compliance are fully traceable throughout the process.