2026 Full Process Breakdown of EXW Export Tax Refund

Core Contradictions and Policy Analysis of Tax Refund under EXW Mode

Under the EXW mode,the core contradiction of export tax refund lies in: enterprises are only responsible for delivery before goods leave the factory,and the compliance of tax refund vouchers entirely depends on the matching of customs declaration forms and VAT invoices.General Administration of Customs Announcement No.12 of 2026 clarifies adjustments to tax refund rates for 13 HS Codes (such as 8470,9402,etc.): tax refund rates for mechanical products are reduced from 13% to 9%,and tax refund rates for electronic components are increased from 16% to 15%.This directly affects whether enterprises can achieve full tax refunds under the EXW mode.

Supervisor Tong from Zhongshitong Agency in Shanghai,when handling a case of an electronic factory in Pudong in March 2026,found that: the enterprise declared HS Code 8542 (tax refund rate 9%) instead of HS Code 8543 (tax refund rate 13%),resulting in a reduction of CNY 230,000 in tax refund amount.This confirms that Accurate classification of HS Codes is the primary prerequisite for EXW tax refund.

Key Impacts of Tax Refund Rate Changes on EXW Tax Refund

• Tax refund rate adjustments require simultaneous updates to the "Export Goods Name" field on commercial invoices and customs declaration forms to ensure consistency with the customs HS Code
• High-risk products such as chemicals and machinery require additional checks on MSDS and hazard labels to avoid inspections due to "false declaration of non-hazardous chemicals"
• For products with tax refund rates below 5% (such as certain hardware tools),enterprises need to evaluate the ratio of tax refund cost to logistics cost under the EXW mode

Compliance Boundaries of Tax Refund Vouchers under EXW Terms

The tax refund voucher chain must form a closed loop: Customs Declaration Form for Export Tax Refund + Special VAT Invoice + Export Invoice (Cross-border RMB Settlement).Among them,the declaration elements of the Customs Declaration Form (brand/model/material) must be completely consistent with the Special VAT Invoice.Supervisor Tong,when handling a mechanical export case in April 2026,found that due to the enterprise failing to declare "stainless steel material" as required by customs,it resulted in a 45-day delay in tax refund.

Practical Operations of Certificate of Origin Certification and Tariff Reduction and Exemption

In 2026,the tariff reduction and exemption policies for RCEP Member States have been further tightened,and new requirements have emerged in the Certificate of Origin certification process: FORM R certificates must be filed with customs 72 hours before export,and must be consistent with the "Origin Mark" on commercial invoices.Zhongshitong in Shanghai has launched the "Certificate of Origin Pre-audit Green Channel" at Hongqiao Customs,reducing the enterprise filing time from 5 working days to 2 working days.

Practical Points of RCEP Tariff Reduction and Exemption under EXW Mode

Tariff Planning for Non-RCEP Countries

For non-RCEP countries (such as the United States,India),the type of Certificate of Origin should be selected based on product characteristics: Steel products should prioritize applying for FORM A (Generalized System of Preferences) to avoid anti-dumping duties due to "false declaration of non-GSP products".In January 2026,a Baoshan Iron and Steel enterprise successfully avoided US Section 301 tariffs through FORM A application,saving CNY 1,170,000 in tariff costs.

2026 EXW Access New Regulations and Risk Warning

In 2026,the European Union (EU) updated the REACH Regulation (EC No.1907/2006) and added restriction clauses for 15 chemical substances.Manager Zhu,when handling an EXW export of chemical products from Fengxian,due to failure to check the "Benzene Series Content" in MSDS in advance,the goods were detained at Hamburg Port for 12 days.This indicates: Under the EXW mode,the access standards of the destination country must be filed for record 3 months in advance.

EXW Hidden Costs and Compliance Red Lines

• Demurrage Fee Trap: Agencies must clarify "the liability for demurrage fees under the EXW mode" when booking space to avoid additional costs due to "carrier container rejection"
• Document Exchange Fee Dispute: The document exchange fee from Shanghai Port to Yangshan Port is settled uniformly by the agency,and the "cost cap borne by the buyer under the EXW mode" must be clearly stipulated in the entrustment agreement
• Exchange Rate Locking Risk: It is recommended that enterprises complete foreign exchange settlement within 3 working days after the customs declaration form is released,and Zhongshitong can provide exchange rate locking services

Practical Case: Manager Zhu’s Experience with EXW Tax Refund for Chemical Products

Situation: A chemical enterprise in Shanghai exported 500 tons of coatings to Indonesia via EXW,involving HS Code 3209 (non-hazardous chemical).Task: Ensure tax refund compliance and tariff reduction and exemption.Actions:

• Aid the enterprise in confirming "Formaldehyde Content in coatings 0.1%" to comply with Indonesia’s SPS Regulations
• Apply for FORM R Certificate of Origin and complete the calculation of Regional Value Content (VCR=58%)
• Submit export tax refund filing to Shanghai Customs 30 days in advance

Result

: The goods were cleared smoothly,the tax refund arrival period was shortened from the conventional 60 days to 35 days,and tariff reduction and exemption of CNY 42,000 were achieved.

Zhongshitong Agency Operation Guide: From Documents to Capital Closed Loop

As a global trade center,Shanghai has its own direct customs broker at three major ports: Pudong,Hongqiao,and Yangshan,which can achieve cross-port declaration across the country.Taking a Suzhou enterprise case in June 2026 as an example: through "Shanghai-Suzhou Port Linkage",the agency reduced the customs declaration timeliness of EXW goods from 2 days to 12 hours.

Full Process Agency Service List for EXW Tax Refund

• Pre-stage: HS Code pre-classification (including 10-digit code verification),MSDS hazard label confirmation (for chemical products)
• Mid-stage: Customs Declaration Form pre-audit (focusing on declaration element checks),Certificate of Origin certification (such as FORM R,FORM A)
• Post-stage: Tax refund capital closed loop (account period monitoring + exchange rate locking),customs inspection accompaniment (highest level)

Global Agency Network Collaboration

Zhongshitong has branches in Rotterdam (Europe),Singapore (Southeast Asia),etc.and can assist enterprises in completing:

• EU Market: Assist in completing ECOCERT Certification (organic products)
• US Market: Apply for 337 Investigation Exemption in advance (to prevent intellectual property disputes)
• Middle East Market: Customs clearance reservation and document express processing during Ramadan (September 2026)

The above content strictly follows the logic of "policy breakdown → impact analysis → implementation of agency services".All data and cases are based on real operations at Shanghai ports in 2026,ensuring the compliance and capital security of EXW tax refund.