2026 Full List of Required Documents and Compliance Operation Key Points for Commissioned Export Tax Refund

Core Document List and Compliance Requirements for Commissioned Export Tax Refund

In 2026,the export tax refund supervision model of customs and tax authorities is further upgraded,and document compliance has become the core indicator of tax refund audit.Documents required for commissioned export tax refund are divided into two categories: basic documents and supplementary compliance documents,and any negligence may trigger targeted inspection and delay the arrival cycle of tax refund.

Core Documents of Basic Document Category

• Export Goods Customs Declaration Form (printed from China E-Port,which must fully match the actual exported goods)
• Special VAT Invoice (the invoicing information must be consistent with the product name,quantity and unit on the customs declaration form)
• Export Goods Detailed List (including consignor,consignee,mode of transport,trade terms such as FOB/EXW)
• Foreign Exchange Settlement Voucher (in 2026,the State Administration of Foreign Exchange requires the provision of electronic foreign exchange settlement receipt,and the difference between the foreign exchange collection amount and the customs declaration amount shall not exceed 5%)

It is necessary to emphasize accurate HS Code classification.In 2026,the customs targeted control system will automatically compare the declared HS Code with the actual attributes of goods.If the classification is wrong,it will directly trigger high-risk inspection,and the average tax refund cycle will be delayed by more than 15 days.

Supplementary Documents for Compliance

• Certificate of Origin (Form R is required for exports to RCEP member states,and electronic submission is required in 2026,which must fully match the product name on the customs declaration form)
• Brand Authorization Letter (if the exported goods have registered trademarks,formal authorization documents are required)
• MSDS Report (chemical products are required to provide safety data sheets conforming to UN GHS standards)
• Automatic Import License for Mechanical and Electrical Products (applied in advance for machinery and equipment products)

A hardware export enterprise based in Suzhou failed to provide the Automatic Import License for Mechanical and Electrical Products in 2025,resulting in a 3-month tax refund delay.After the enterprise entrusted Zhongshitong as its agent in 2026,it completed document pre-review 1 working day in advance and avoided similar risks.

Policy Changes and Risk Warning for Commissioned Export Tax Refund in 2026

In 2026,the State Taxation Administration adjusted the export tax refund rate of some high-end equipment and chemical products,among which the tax refund rate of new energy equipment was reduced from 13% to 11%,and the tax refund rate of some textile products remained unchanged at 13%.Meanwhile,RCEP member states have further tightened the audit requirements for certificates of origin,and some countries require documents explaining the production process of goods.

The core risk points of commissioned export tax refund include:

• Risk of false documents: forgery of customs declaration forms or VAT invoices will lead to administrative penalties by the tax authorities,and even criminal liability.
• Risk of exchange loss: in 2026,global exchange rate fluctuations intensify,and unsettled foreign exchange collection may result in the actual received amount lower than the declared amount.
• Invisible cost trap: some freight forwarders or customs brokers charge extra document exchange fees and demurrage fees without clarifying the cost list in advance.

The risk control team of Zhongshitong will complete the full-process check before agency service,lock the exchange rate in advance,clarify all cost details,and control the compliance risk rate below 1%.

Implementation Process of Zhongshitong Commissioned Export Tax Refund

• Preliminary document pre-review: complete compliance check of all submitted documents within 1 working day,and correct problems such as wrong HS Code classification and inconsistent documents.
• Port declaration: relying on localized resources of Shanghai Port,it supports remote declaration at ports across China and gives priority to accessing customs audit channels.
• Tax refund follow-up: dedicated staff connect with tax and customs authorities,track the audit progress in real time,and handle unexpected situations of targeted inspection in advance.
• Tax refund transfer: after the completion of tax refund audit,transfer the tax refund funds to the enterprise’s designated account within the agreed time,and provide safe foreign exchange settlement services.

For the new regulatory rules in 2026,enterprises shall pay special attention to: the declaration elements of exported goods must include information such as brand,model,material and specification,which must be completely consistent with the actual goods; for general goods without brands,documents issued by the goods manufacturer shall be provided to avoid being identified as "three noes" products by customs.In addition,in 2026,the customs has added a logistics track verification link to the tax refund audit of cross-border e-commerce B2B exports,which requires the provision of complete international transport bills of lading and final delivery certificates.