2026 Preferential Policies for Agent Export Tax Refund and Implementation Guide

2026 Preferential Policies for Agent Export Tax Refund and Enterprise Implementation Guide

I.Core Points Analysis of 2026 New Export Tax Refund Policy

Since 2026,the state has made a number of adjustments to the export tax refund policy for foreign trade enterprises.The 3 points most relevant to local enterprises in Shanghai are as follows:

• Increased tax refund rate for some mechanical and electrical products: According to the latest finance and taxation announcement,the export tax refund rate for 12 categories of mechanical and electrical products including auto parts and smart home appliances has been uniformly adjusted from the original 13% to 16%,covering more than 60% of export manufacturing enterprises in Shanghai;
• Full coverage of paperless declaration in the Yangtze River Delta region: The submission requirements for paper customs declaration forms,VAT special invoices and other materials are cancelled.Enterprises only need to upload electronic data through the China Electronic Port to complete the declaration,covering all export commodity categories;
• Shortened tax refund time limit for cross-border e-commerce B2B: For B2B business exported through the customs cross-border e-commerce supervision mode,the tax refund review time limit has been shortened from the original 10 working days to 7 working days,30% shorter than that of ordinary trade.

II.Opportunities and Challenges of the New Policy for Foreign Trade Enterprises in Shanghai

After the implementation of the new policy,foreign trade enterprises in Shanghai face two-way impacts,which are as follows:

(I) Core Opportunities

• Direct expansion of profit margin: Take an electronic accessories enterprise as an example.Its export volume in 2025 was 50 million yuan,and it could obtain a tax refund of 6.5 million yuan at the original refund rate of 13%; in 2026,the refund rate is increased to 16%,and it can obtain an additional tax refund of 1.5 million yuan,with an annual profit increase of 3%;
• Significantly improved declaration efficiency: Paperless declaration reduces the number of trips enterprises make to customs and tax authorities,and the single-batch declaration time is shortened from the original 2 days to less than 4 hours;
• Faster capital turnover: After the tax refund time limit for cross-border e-commerce B2B is shortened,the capital recovery cycle of enterprises is shortened by 3 days,which can effectively alleviate the cash flow pressure of micro,small and medium-sized enterprises.

(II) Potential Challenges

• Increased difficulty in HS code matching: Some mechanical and electrical products need to adjust their HS codes due to technological upgrading.Wrong codes will lead to the rejection of tax refund applications;
• High adaptation requirements for paperless operation: Some traditional enterprises have not completed the system upgrade of the China Electronic Port,so they cannot meet the requirements of paperless declaration;
• Stricter review standards: While the tax refund time limit is shortened,the tax authorities conduct stricter reviews on the authenticity of the declaration data,and it is necessary to ensure that the customs declaration form,invoice and foreign exchange receipt data are completely consistent.

III.How Zhongshen Agency Services Help Enterprises Implement the New Policy

In response to the opportunities and challenges brought by the new policy,Zhongshen combines more than 20 years of industry experience to provide targeted agency services for foreign trade enterprises in Shanghai.The specific service contents and effects are as follows:

In addition,Zhongshen also provides free consulting services for common problems of enterprises,such as:

• How to judge whether the HS code is correct?
• How to modify data errors in paperless declaration?
• What additional materials are required for cross-border e-commerce B2B export?

IV.Practical Suggestions for Enterprises to Enjoy Preferences

In response to the 2026 new export tax refund policy,foreign trade enterprises in Shanghai can take the following actions in advance:

Immediately sort out the customs declaration forms,VAT special invoices and foreign exchange receipt vouchers of export commodities in the past 3 months,check whether the HS codes are accurate against the 2026 Export Tax Refund Rate Catalogue.If the codes are found to be inconsistent with the requirements of the new policy,you can contact Zhongshen for assistance in adjustment to avoid affecting the tax refund progress due to code errors.