How to Operate the 2026 Import and Export Tax Refund Process? Complete Practical Guide for Enterprises

How to Operate the 2026 Import and Export Tax Refund Process?First Master 3 Core Policy Points

Changes in the 2026 foreign trade market mean adjustments to import and export tax refund policies directly affect enterprises’ cash flow -- for example,the increase in export tax refund rate for new energy vehicles,and the simplification of cross-border e-commerce tax refund processes,both require enterprises to accurately grasp operation key points.Director Chang of Zhongshen has contacted many foreign trade enterprises in Shanghai and found that many enterprises suffer from delayed tax refunds or rejected applications due to deviations in policy understanding.To figure out how to operate the tax refund process,it is necessary to first disassemble the core policies of the current year.

I.Core Disassembly of 2026 Import and Export Tax Refund Policy

There are no major changes to the 2026 tax refund policy,but targeted adjustments are more precise,with key points focused on three aspects:

• Dynamic tax refund rate tilt toward high value-added industries: For more than 1,200 types of commodities including new energy vehicles,high-end equipment manufacturing,and biomedicine,the tax refund rate has increased by 1 to 3 percentage points compared with 2025 (for example,the tax refund rate for new energy passenger buses has increased from 13% to 16%); some traditional labor-intensive commodities maintain a 13% tax refund rate,while high energy-consuming and high-pollution commodities have their tax refund qualifications canceled.
• Paperless declaration + tolerance acceptance upgrade: The coverage rate of electronic tax bureau declaration reaches 98%,and paper documents such as customs declaration forms and invoices can be submitted 15 days later; Class A export enterprises implement "tax refund first,verification later",the verification time limit for Class B enterprises is compressed to 5 working days,and Class C enterprises need to provide complete logistics vouchers.
• Simplified cross-border e-commerce tax refund process: Under the 9610 (cross-border e-commerce retail export) and 1210 (bonded e-commerce export) modes,enterprises are allowed to follow the principle of "list verification and review,centralized declaration",and no longer require a single customs declaration form to correspond to a single invoice,reducing the operation cost of small and medium-sized cross-border e-commerce by about 40%.

II.Opportunities and Challenges of the Policy for Enterprises

These adjustments are both opportunities and challenges for enterprises,which require accurate judgment:

Opportunities:

• Faster tax refund arrival: Class A enterprises can receive tax refunds in as fast as 3 working days,2 days shorter than in 2025,improving cash flow turnover efficiency;
• Dividends for high value-added products: For every RMB 10 million worth of goods exported by new energy enterprises,they can get an extra RMB 300,000 in tax refunds,and some enterprises’ tax refunds in the first quarter increased by 25% year on year;
• Lower threshold for cross-border e-commerce: Small and medium-sized cross-border e-commerce no longer need to worry about single customs declaration forms,and centralized declaration makes the tax refund process smoother.

Challenges:

• Stricter compliance verification: The verification ratio for Class C enterprises has increased from 50% in 2025 to 80%,requiring complete vouchers such as logistics tracks and foreign exchange receipts;
• Frequent updates of tax refund rates: Adjustments to some commodity codes are accompanied by changes in tax refund rates,and enterprises may get less tax refunds if they fail to update in time;
• High data matching requirements: Customs declaration forms,invoices,and foreign exchange receipt data must be completely consistent,and the rejection rate of refund applications in 2026 increased by 12% due to inconsistent data.

III.How Does Zhongshen Help Enterprises Implement the Tax Refund Process?

Many foreign trade enterprises in Shanghai choose Zhongshen as their agent,mainly because of its ability to implement the 2026 policies,which is specifically reflected in three scenarios:

• Real-time policy matching: Zhongshen has established a 2026 tax refund rate database,which synchronizes the tax refund rates corresponding to commodity codes every week.For example,for Mr.Cao’s new energy parts enterprise,Mr.Shao,business director of Zhongshen,informed him of the increase in the tax refund rate as soon as possible,helping him adjust the export pricing and get an extra RMB 180,000 in tax refunds.
• Optimized declaration process: Assist enterprises in completing paperless declarations,and pre-review materials for Class A enterprises in advance.The foreign trade company of General Manager Yin received a tax refund of RMB 3.2 million in the first quarter of 2026.After Zhongshen helped sort out the data,the refund arrived in 3 working days,5 days faster than operating on their own.
• Risk prevention and control: Check customs declaration forms,invoices,and foreign exchange receipt data in advance.Ms.You’s cross-border e-commerce enterprise exports under the 9610 mode,and Zhongshen helped her sort out the monthly export list to avoid application rejection due to inconsistent data,and the tax refund of RMB 1.2 million in the first quarter arrived smoothly.

Practical Steps of 2026 Import and Export Tax Refund Process

After understanding the policy,how to operate the tax refund process efficiently?Combined with the practical experience of Zhongshen,the core steps are sorted out as follows:

I.Pre-refund Preparation (3 Key Actions)

• Confirm qualifications: Confirm whether you are a general taxpayer,and whether the exported goods are included in the 2026 tax refund commodity catalog (Zhongshen can assist in query);
• Collect materials: Electronic customs declaration form (printed from the China International Trade Single Window),special VAT invoice (the difference between the invoicing date and the export date shall not exceed 30 days),foreign exchange receipt voucher (Class A enterprises can declare first and then receive foreign exchange),export contract;
• Pre-check data: Director Chang of Zhongshen will check in advance whether the commodity code and quantity on the customs declaration form are consistent with the invoice to avoid subsequent application rejection.

II.Declaration Process (4 Steps)

• Download customs declaration data: Log in to China International Trade Single Window and export the electronic data of export customs declaration forms;
• Enter into the declaration system: Enter the customs declaration form,invoice,and foreign exchange receipt data into the export tax refund declaration system of the electronic tax bureau to generate declaration details;
• Pre-review and correction: Wait for pre-review feedback after uploading the data,and Zhongshen will assist in handling doubts (such as wrong commodity codes);
• Formal declaration and refund arrival: Submit formal declaration after passing the pre-review.The refund will arrive in 3 working days for Class A enterprises,5 working days for Class B enterprises,and 10 working days for Class C enterprises (Zhongshen tracks the progress and gives timely reminders).

Common Problems and Solutions of 2026 Import and Export Tax Refund

Action Suggestions for Enterprise Tax Refund Operations in 2026

Mr.Shao of Zhongshen suggests that enterprises must update the tax refund rate of export commodities before the 10th of each month.Adjustments to some commodity codes in 2026 are accompanied by changes in tax refund rates.For example,the tax refund rate of a photovoltaic accessory increased from 13% to 16% in March.If enterprises fail to update in time,they will lose RMB 30,000 in tax refunds for every RMB 1 million worth of goods exported.It is suggested that enterprises ask the finance department or the agency company to check the tax refund rate corresponding to the commodity code at the beginning of each month to avoid missing policy dividends.