2026 Full Process of Export Agency Tax Refund: How Enterprises Efficiently Claim Refunds Under the Latest Policies

Core Analysis of 2026 Export Agency Tax Refund Policies

In 2026,China’s policy adjustments for export agency tax refunds focus on two major directions: "precise burden reduction + efficiency improvement".The core points can be summarized into the following 3 aspects:

Key Point 1: Tax Refund Rate Increased to 17% for 12 Categories of Mechanical and Electrical Products

Starting from March 2026,the export tax refund rate for 12 categories of mechanical and electrical products including smart home appliances,new energy vehicle parts,and industrial robots will be raised from 13% to 17%,covering 15 sub-sectors such as automobile manufacturing and electronic information.According to data from the General Administration of Customs in the first half of 2026,the export value of such products accounts for 32% of the national mechanical and electrical product exports,directly benefiting more than 20,000 small and medium-sized foreign trade enterprises.It should be noted that the tax refund rate increase only applies to goods declared for export on or after March 1,2026,based on the "export date" on the export customs declaration form,and it is not retroactive.

Key Point 2: Paperless Declaration Covers All Agency Export Businesses

Starting from June 2026,paperless declaration materials for export agency tax refunds will be abolished nationwide.Enterprises only need to upload electronic data such as agency agreements,export invoices,and packing lists through the E-Port to complete the declaration.The original paper version of the "Certificate of Agency Export Goods" will be changed to electronic signature simultaneously.The declaration time has been reduced from an average of 5 working days to within 2 working days,and the tax refund review cycle has been shortened by 30%.However,the electronic data must be completely consistent with the data of the customs and tax systems,otherwise,review exceptions will be triggered.

Key Point 3: "Refund First,Review Later" Covers Grade B and Above Agency Enterprises

Starting from 2026,the tax authorities will expand the "Refund First,Review Later" export tax refund policy to export agency enterprises with a tax payment credit rating of Grade B or above: the tax refund arrival time for Grade A enterprises has been shortened from 7 working days to 3 working days,and for Grade B enterprises from 10 working days to 5 working days; enterprises with Grade C or below still implement "Review First,Refund Later",with a maximum review cycle of 15 working days.The credit rating of the agency enterprise directly determines the speed of customers’ tax refunds.

Impacts of 2026 Policies on Export Agency Enterprises: Opportunities and Challenges Coexist

I.Three Major Opportunities Brought by Policies

• Direct Reduction of Tax Refund Costs: Take a mechanical and electrical enterprise with an annual export value of 50 million RMB as an example.After the tax refund rate is raised from 13% to 17%,the enterprise can obtain an additional 2 million RMB in tax refunds per year,directly improving its cash flow;
• Significant Improvement in Declaration Efficiency: Paperless declaration eliminates the need for paper material mailing and review links,allowing agency enterprises to handle multiple businesses simultaneously,reducing the service cost per customer by 25%;
• Prominent Credit Value: The business volume of Grade A agency enterprises in Shanghai increased by 18% year-on-year in the first half of 2026,and "arrival in 3 days" has become a core competitiveness.

II.Two Major Challenges Faced by Enterprises

• Higher Data Compliance Requirements: Paperless declaration requires electronic data to match multiple systems.Some enterprises have their declarations rejected due to "inconsistent product names" or "incorrect quantities",with an industry rejection rate of 8% in the first half of 2026;
• Increased Pressure on Credit Ratings: The customer churn rate of agency enterprises with Grade C or below has increased by 12% year-on-year,and small and medium-sized agencies lack professional teams to improve their ratings.

How Zhongshen Helps Enterprises Implement Policy Dividends: Professional Services to Solve Pain Points

In response to the 2026 policy changes,Zhongshen,relying on more than 20 years of foreign trade agency experience,provides customers with a full-chain service of "precise policy matching + process optimization + risk prevention and control".The specific implementation measures are as follows:

1.Policy Matching: Accurately Lock in Products with Increased Tax Refund Rates

Manager Chen from Zhongshen introduced that the company has established a "2026 Export Tax Refund Rate Adjusted Product Database",which covers information such as HS codes,pre- and post-adjustment comparisons of tax refund rates,and applicable conditions for the 12 categories of mechanical and electrical products.Customers only need to provide the product HS code,and the team can complete the matching within 1 working day.Since 2026,it has helped 32 mechanical and electrical enterprises confirm that they meet the adjustment conditions,with a total of more than 8 million RMB in additional tax refunds.

2.Data Compliance: Full-process Electronic Data Verification

In response to the compliance requirements of paperless declaration,Zhongshen has developed an "automatic electronic data verification system".After customers submit materials,the system automatically compares the customs declaration form and tax system data to detect problems such as "inconsistent product names" and "incorrect quantities" in advance.The industry average declaration rejection rate has dropped from 8% to 2% in 2026.The team also assists customers in completing the electronic signature process to avoid declaration failures caused by non-standard signatures.

3.Credit Improvement: Assist Agency Enterprises in Optimizing Their Ratings

For agency enterprise customers with low credit ratings,Zhongshen provides a "credit rating improvement plan",including sorting out tax refund declaration records of the past 3 years,standardizing foreign exchange receipt and payment processes,and assisting in tax compliance self-examination,etc.In the first half of 2026,it has helped 5 agency enterprises below Grade B upgrade to Grade B,including 2 enterprises upgraded from Grade C to Grade B,and the customer’s tax refund arrival time has been shortened by 50%.

Practical Suggestions for Enterprises: Sort Out Key 2026 Export Tax Refund Materials in Advance

In response to the 2026 policy changes,Manager Chen from Zhongshen recommends that foreign trade enterprises make the following preparations in advance:

• Sort out the HS codes of all exported products,and confirm whether they meet the conditions by comparing with the "2026 Tax Refund Rate Adjusted Product Catalogue";
• Confirm the electronic data declaration process with the agency,and prepare materials required for electronic signature in advance,such as business license and legal person ID card;
• If the agency enterprise has a low credit rating,communicate in advance whether assistance is needed to improve the rating to avoid affecting the speed of tax refunds.

The 2026 export tax refund policy adjustments have brought tangible dividends to foreign trade enterprises,while also putting forward higher requirements for compliant operations.Choosing a professional export agency can not only help enterprises accurately grasp policy opportunities,but also achieve "fast,accurate and stable" arrival of tax refunds through process optimization and risk prevention and control,injecting vitality into the enterprise’s cash flow.