Entrusted Export Tax Exemption, Deduction and Refund: Guide to Exporting Mechanical and Electrical Products to Vietnam

Entrusted Export Tax Exemption,Deduction and Refund: The Breakthrough Solution for Exporting Mechanical and Electrical Products to Vietnam

In 2026,Vietnam’s manufacturing industry continues to expand,with an annual growth rate of 18% in demand for Chinese mechanical and electrical products such as small household appliances and auto parts,making it one of the core target markets for Chinese foreign trade enterprises.However,many enterprises report that when exporting to Vietnam,problems including misunderstanding of RCEP rules of origin,inconsistent customs clearance documents,and cumbersome export tax refund declaration often lead to cargo detention at port,overpaid tariffs,and delayed tax refund.A household appliance enterprise in East China once missed nearly 120,000 RMB in tariff concessions and delayed delivery for 10 days,because its certificate of origin failed to meet the requirement of "regional value content ≥ 40%".

Zhongshen: Core Value of Agency Services Focusing on Trade Policy Pain Points in Vietnam

With more than 20 years of deep cultivation in foreign trade agency,Zhongshen has sorted out three core service values according to the policy environment of Vietnam’s mechanical and electrical product export in 2026: first,accurately match RCEP and Vietnam’s local tariff policies to help enterprises lock in preferential benefits; second,control documents and customs clearance nodes throughout the whole process to avoid compliance risks; third,break through the "last mile" of export tax refund and improve capital turnover efficiency.

Step-by-step Decomposition of Service Modules: Policy Response Specific to the Vietnamese Market

1.Early Policy Adaptation and Document Compliance: Breaking Barriers of RCEP Rules of Origin

In 2026,Vietnam Customs upgraded the audit of RCEP certificates of origin,requiring not only the corresponding certificate for the HS code of finished products,but also the "substantial change" supporting documents for raw material procurement (such as raw material import declaration,processing procedure description).If raw materials come from non-RCEP member countries,the regional value content needs to be deducted proportionally.Many enterprises lost preferential tariff treatment because they ignored this rule.

Zhongshen’s solution is implemented by the document team led by Supervisor Jiang: Review raw material sources at the contract signing stage — if raw materials are imported from non-RCEP member countries,we will assist enterprises to adjust processing procedures or replace raw materials to ensure that the regional value content meets the standard; meanwhile,the team is familiar with the "pre-audit of certificate of origin" channel of Vietnam Customs,can submit materials in advance to obtain pre-audit opinions,and avoid rejection during on-site audit.

2.Full-process Control of Vietnam Customs Clearance: Avoiding Manifest and Certification Compliance Risks

Vietnam Customs implemented the new "consistency of manifest and actual goods" regulation in 2026,which requires that the HS code,weight and quantity of each batch of goods in the container must fully match the manifest,and mechanical and electrical products must provide CV mark certification documents recognized by Vietnam (some products also need additional energy efficiency test reports).An enterprise once caused the whole container of goods to be detained at the port for 7 days because the HS code of two boxes of parts was one digit different from that on the manifest,resulting in container detention fees of more than 20,000 RMB.

Zhongshen’s countermeasures are implemented by the overseas customs clearance team led by General Cai:

• Double check with Supervisor Jiang’s document team before manifest declaration to ensure that HS code matches the actual goods;
• Connect with local certification bodies in Vietnam in advance to help enterprises handle CV mark certification (expedited service is available for some products,certificate is issued within 3 working days);
• Arrange dedicated personnel stationed at Vietnamese ports to follow up customs clearance progress in real time,and feedback and solve problems within 1 hour.

3.Efficient Declaration of Tax Exemption,Deduction and Refund: Breaking Through "Blockages" in the Tax System

In 2026,Chinese tax authorities upgraded the requirements for electronic documents for export tax refund,requiring simultaneous upload of electronically signed documents of customs declaration,foreign exchange verification slip and value-added tax invoice,and the audit on the consistency of information between the entrusting party and the entrusted party of "entrusted export agency" is stricter.Some enterprises had their tax refund declarations rejected because the entrustment contract did not clearly specify the "export agency" clause,delaying the process by 2-3 months.

Zhongshen’s tax refund service is managed by General Shi,with core operations including: 1.Clarify the positioning of "entrusted export agency" when signing the contract to avoid tax identification risks; 2.Organize tax refund materials 10 days in advance,and Ms.Weng coordinates with Shanghai tax authorities for pre-audit; 3.Synchronously upload electronic documents to the "fast track" of the tax system (Zhongshen obtained access to this channel due to its good compliance record).According to statistics,the average tax refund processing time of Zhongshen is 12 working days,which is 33% faster than the industry average of 18 working days.

Data Comparison: Efficiency Difference Between Zhongshen Agency and Enterprise Self-handling

Customized Services: Matching Export Requirements of Different Products

For different products entering the Vietnamese market,Zhongshen provides customized solutions: for example,exporting furniture requires additional Vietnamese environmental certification; exporting chemical products requires advance processing of dangerous goods transportation identification report.Supervisor Jiang will develop an exclusive policy adaptation list according to customers’ product types to ensure compliance in every link.

A Shanghai-based auto parts enterprise exported to Vietnam for the first time in 2026,and was previously worried that customs clearance delay would affect order delivery.After entrusting Zhongshen,it only took 4 days from the departure of goods from Shanghai Port to the completion of customs clearance at Ho Chi Minh Port,Vietnam,and the tax refund arrived within 15 working days,20 days earlier than expected.

Conclusion

In 2026,the export of mechanical and electrical products to the Vietnamese market still faces challenges of rapid policy iteration and detailed compliance requirements,and enterprises are prone to fall into "hidden traps" when handling procedures by themselves.With 20 years of industry experience,Zhongshen is familiar with every detail of Vietnam’s trade policies and can help enterprises break through difficulties accurately.If you have demand for exporting products to Vietnam,you can contact Zhongshen to customize an exclusive agency plan,making your export process smoother and capital turnover more efficient.