What Procedures Are Required for Import and Export Tax Refund Applications? 2026 Latest Process Interpretation

What Procedures Are Required for Import and Export Tax Refund Applications in 2026?Practical Guide Under the Latest Policies

Many foreign trade enterprises in Shanghai have recently been asking: Have the procedures for import and export tax refund applications changed in 2026?The latest policy jointly released by the State Taxation Administration and the General Administration of Customs at the beginning of the year not only adjusted the tax refund rates for some products,but also optimized the declaration process.However,many business owners,especially small,medium and micro enterprises that have just entered the foreign trade industry,are worried that they cannot keep up with the changes.Last week,Mr.Liu,the head of an electromechanical export enterprise in Shanghai,complained to me that he made three trips to the tax bureau to handle tax refunds last year.He heard there are new policies this year and is afraid of falling into pitfalls again and delaying payment collection.

I.Breakdown of Core Changes to the 2026 Import and Export Tax Refund Policy

The 2026 tax refund policy is not a one-size-fits-all measure,but a targeted adjustment,with 3 key points:

• Tax refund rates dynamically linked to product categories: There is no longer a unified tax refund rate for all products.Instead,rates are tiered based on technical content and environmental protection level.For example,the tax refund rate for new energy vehicle parts and high-end medical devices has been raised from 13% to 15%,while that for high-energy-consuming traditional chemical products has been lowered from 10% to 9%.This means enterprises must check which category their products fall into before exporting,otherwise they may receive less tax refund than they are entitled to.
• Paperless declaration covers over 90% of enterprises: Enterprises with Class A and Class B customs credit ratings no longer need to submit paper customs declaration forms and copies of value-added tax invoices,and all documents can be submitted online via the "International Trade Single Window".Class C enterprises still need to submit paper documents,but the tax authority will give priority to reviewing their declaration materials.
• Further shortened tax refund disbursement time limit: The time limit for Class A enterprises has been reduced from the original 5 working days to 3 working days,for Class B enterprises from 7 working days to 5 working days,and the 10-working-day limit for Class C enterprises remains unchanged.For small,medium and micro enterprises with tight cash flow,this is equivalent to receiving lifesaving funds in advance.

II.Opportunities and Challenges Brought by Policy Changes for Enterprises

The electromechanical enterprise run by Mr.Liu has a Class B credit rating.He exported 10 million yuan worth of electromechanical products last year,with a tax refund rate of 13%,and received 1.3 million yuan in tax refunds.If the tax refund rate is raised to 15% this year,he will receive an additional 200,000 yuan,which is not a small amount for small and medium-sized foreign trade enterprises with only 5% profit margin.However,the policy brings not only opportunities,but also challenges:

For example,the clothing foreign trade company run by Ms.Xue exported a batch of chemical fiber fabrics this year,which are classified as high-energy-consuming products,and the tax refund rate was reduced from 10% to 9%.She did not notice this at first,and only found that the tax refund was 10,000 yuan less when declaring.This is the cost of not tracking policies in a timely manner.

III.How Does Zhongshen Help Enterprises Complete Tax Refund Procedures?

Many business owners feel that they understand the policy,but do not know how to implement it.For example,Mr.Liu asked me: "How do I upload electronic documents on the Single Window?What if I choose the wrong product code?" These are all problems that Zhongshen regularly helps clients solve.We have been deeply engaged in foreign trade agency services for more than 20 years,and in response to the 2026 new policies,we have taken 3 measures:

• Help enterprises accurately grasp policy trends first: We have a dedicated policy research team that updates the 2026 tax refund rate catalogue every week.Clients only need to send us the HS codes of their export products,and we can provide a tax refund rate matching form on the same day.For example,for the electromechanical products of Mr.Liu’s company,we confirmed that they are eligible for the 15% tax refund rate after verification,saving him 2 days of checking by himself.
• Full-service paperless declaration on behalf of clients: For Class A and Class B enterprises,we directly help them upload electronic customs declaration forms,special value-added tax invoices (deduction copies),export exchange verification forms and other materials on the "Single Window",and we also pre-review documents in advance.For example,Ms.Xue’s clothing company was delayed for 10 days last year due to an incorrect invoice title.This year,we reviewed the documents before declaration,and the tax review was passed on the same day.
• Proactive compliance risk prevention and control: In 2026,the tax authority will conduct stricter reviews of false tax refunds,for example,checking whether the logistics trajectory of export products and the foreign exchange receipt amount match.We will help clients verify this information in advance.For example,Mr.Nie from an electronic product enterprise in Shanghai had his application rejected last year because the product description on the logistics document did not match the customs declaration form.This year,we helped him update the product description consistently,and he successfully received the tax refund.

Last week,Mr.Liu told me that this year,by handling the tax refund through Zhongshen,the funds arrived in his account in 3 days,saving 4 days compared to last year."I don’t have to go to the tax bureau myself,and I don’t even have to worry about system operations.It’s so worry-free," he said.

IV.One Key Action Recommendation for Enterprises Handling Tax Refunds in 2026

Whether you are a new or established foreign trade enterprise,the most important thing to do now is to sort out the list of export products from January to June 2026,and check the HS codes against the latest tax refund rate catalogue.A common mistake made by many enterprises is declaring new products with old codes.For example,the codes for new energy vehicle parts were updated in 2026,and declarations with old codes will be directly rejected.If you cannot verify the codes clearly by yourself,you can also send the list to Zhongshen,and we will help you check it for free.After all,avoiding one wrong step means you can receive your tax refund one day earlier.