Key Practical Points for Export Detail Declaration Collection of Export Tax Refund for Foreign Trade Enterprises

Core Points of 2026 Export Detail Declaration Collection for Foreign Trade Enterprises’ Export Tax Refund

Since 2026,Shanghai’s foreign trade export tax refund policy has continued to upgrade around "precision and electronization".As the core entry point of the tax refund process,export detail declaration collection’s operation standards directly determine the speed of enterprises’ tax refund arrival and compliance risks.Director Qin from the Customs Declaration Department of Zhongshen,with over 20 years of industry experience,sorted out the actual impact of policy changes on enterprises and practical solutions.

1.Policy Breakdown: Key Changes to Detail Declaration Collection in 2026

The policy adjustments to export tax refund detail declaration collection in 2026 focus on "data accuracy" and "electronic efficiency",with the core points as follows:

• Upgraded "Three Consistencies" Mandatory Verification: The commodity code,export quantity and FOB unit price in the declaration data must 100% match the customs declaration form data.If the system automatically fails the verification,the declaration will be directly returned.The declaration period is shortened from the original 15 days to 10 days (extended for statutory holidays);
• Clear FOB Price Difference Threshold: If the difference between the declared FOB price and the customs declaration form is ≤3%,no additional explanation is required.For 3%-5%,the freight/insurance adjustment certificate needs to be submitted.For >5%,the customs declaration data needs to be rechecked or the trade contract needs to be supplemented;
• Simplified Electronic Materials: The submission of paper customs declaration form copies is cancelled,and data is directly retrieved from the China E-Port instead.However,electronic copies of export invoices (with electronic signatures) need to be uploaded simultaneously.

2.Policy Impact: Opportunities and Challenges Coexist

Director Qin pointed out that the 2026 policy adjustment reflects both "efficiency improvement and compliance pressure" for enterprises:

(1) Opportunities

• Shorter Audit Cycle: The tax refund audit cycle for compliant enterprises has been reduced from an average of 15 working days in 2025 to 8 working days.Some Class A credit rating enterprises can receive refunds within 3 working days;
• Reduced Labor Costs: Electronic declaration cancels the printing and mailing of paper materials,saving 2-3 hours of operation time per enterprise per month;
• Data Transparency: The China E-Port data is updated synchronously,and enterprises can query the customs declaration form status in real time to avoid information lag.

(2) Challenges

• Higher Data Accuracy Requirements: From January to June 2026,the proportion of enterprises in Shanghai whose declarations were returned due to incorrect commodity codes reached 18%,an increase of 7 percentage points compared to 2025;
• Electronic Signature Compliance: Some enterprises had their declarations rejected due to the lack of valid electronic signatures on export invoices,affecting the tax refund progress;
• Lagged FOB Price Adjustment: Some small and medium-sized foreign trade enterprises failed to update freight and insurance data in time,resulting in FOB price differences exceeding the threshold.

3.Zhongshen Agency Implementation: Helping Enterprises Seize Opportunities and Avoid Challenges

In response to the 2026 policy changes,Zhongshen provides practical services for enterprises through "pre-check + material sorting + process optimization",with specific cases as follows:

Ms.Kang,an electronic foreign trade enterprise,reported that in March 2026,the declaration was returned twice due to the failure to update the commodity code on the customs declaration form in time.With the assistance of Director Qin’s team from Zhongshen:

• First,use the China E-Port pre-check system to verify the commodity code,quantity and FOB price in advance;
• Sort out the freight adjustment certificate (the FOB price difference is 4% due to the increase in sea freight costs);
• Upload the electronic export invoice with electronic signature simultaneously.

Finally,the enterprise completed the tax refund in only 5 working days,10 days shorter than before.

In addition,Zhongshen has launched a "pre-declaration audit" service for Class A credit rating enterprises.Since the beginning of this year,it has helped more than 150 enterprises achieve zero declaration returns,with an average reduction of 6 days in the tax refund cycle.

Comparison of Changes in Export Tax Refund Detail Declaration Collection (2025-2026)

4.Enterprise Practical Suggestions: Conduct Pre-declaration Data Verification in Advance

It is recommended that foreign trade enterprises take the following steps to reduce return risks before monthly declarations:

• Log in to the China E-Port to query the latest customs declaration form data,focusing on verifying the commodity code (confirm whether it is the 2026 latest version),export quantity and FOB price;
• If a FOB price difference is found,contact the freight forwarder in time to obtain the freight/insurance adjustment certificate;
• Confirm that the export invoice has a valid electronic signature to avoid rejection due to signature issues.

Director Qin reminded that the compliance of export tax refund detail declaration collection in 2026 directly affects the enterprise’s credit rating,which in turn affects the subsequent tax refund speed.It is recommended that small and medium-sized foreign trade enterprises choose professional agencies to assist,to avoid losses caused by operational errors.