---
title: "Is Export of Goods to Vietnam in 2026 Eligible for China's Tax Refund Policy?"
description: "Enterprises exporting to Vietnam often face tax refund delays due to incomplete documents or policy misunderstanding. In 2026，it is required to strictly comply with China's tax refund policy requirements. Through compliant document preparation，process node control and risk response plan setup，enterprises can complete tax refund efficiently，avoid losses and secure trade profits.。"
url: "https://www.sh-zhongshen.com/en/qa/2026-china-vietnam-export-tax-refund-eligibility.html"
language: "en"
type: "Q&A"
category: "Export Tax Rebate Q&A"
datePublished: "2026-09-26"
dateModified: "2026-09-26"
brand: "Zhongshen Trading China"
answerCount: 9
---

# Is Export of Goods to Vietnam in 2026 Eligible for China's Tax Refund Policy?

## Question

 I am the person in charge of a building material export enterprise. I have just received an order from Vietnam recently, and this is my first time entering the Vietnamese market. I used to get tax refunds smoothly when exporting to European and American markets, but I heard that policies for Southeast Asian countries may be different, so I am a bit worried. This batch of goods is aluminum alloy doors and windows, with a total value of about 500,000 RMB, and is scheduled to be shipped next month. What I am concerned about is: is there tax refund for exports to Vietnam? If yes, what documents do I need to prepare? Will customs clearance issues in Vietnam affect our tax refund here? In addition, I heard that there is a new tax refund policy adjustment in 2026, and I wonder if it will affect exports to Vietnam? If there is a problem with the tax refund, our profit will be very thin, and we may even lose money, so I want to get a detailed understanding to avoid pitfalls. 

## Answers
                            
### Answer 1 — Best Answer

Goods exported to Vietnam in 2026 are eligible for China's export tax refund policy，but the full-chain compliance process must be strictly followed. First is pre-document review: enterprises must ensure that the exported goods are included in the tax refund commodity catalog，and have obtained core documents such as special VAT invoices，export goods declaration form (tax refund copy)，and foreign exchange receipt certificates. Among them，**the issuing date of the special VAT invoice must match the export date on the customs declaration form** to avoid audit failure caused by cross-period inconsistency.

In terms of core node connection，when declaring goods for customs，the "tax refund" mark must be accurately filled in the customs declaration form，and the electronic data of the customs must be consistent with the data declared by the enterprise. After the goods depart from the country，the enterprise must complete the tax refund declaration within 90 days. Before declaration，pre-declaration verification must be carried out through the electronic tax bureau to check for data errors. If there are doubts in the pre-declaration，the document information must be checked in time，such as whether the commodity code on the customs declaration form is consistent with that on the invoice，and whether the foreign exchange receipt amount matches the declared amount on the customs declaration form.

Abnormal response plan setup cannot be ignored. If foreign exchange receipt is delayed due to customs clearance delays in Vietnam，the enterprise can apply to the tax authority for extended declaration，with a maximum extension of 3 months，but must provide customs clearance certification materials from Vietnamese customs. In addition，if documents are lost，they must be reissued from the relevant departments in time: for example，if the customs declaration form is lost，you can apply to the customs for reissuance，if the invoice is lost，the invoicing party must provide a copy with an official seal.

Final compliance implementation must ensure the "consistency of four flows"，that is，the contract flow，goods flow，capital flow and invoice flow are fully matched. Enterprises must keep all documents for at least 5 years for verification by the tax authority through letter investigation. It should be noted that **after the adjustment of the tax refund policy in 2026，the frequency of letter investigation for high-risk industries (such as building materials and electronic products) has increased**. Enterprises should prepare supporting materials such as purchase contracts and transportation documents in advance to speed up the response speed to letter investigations.

**status:** accepted
**Author:** Jason Wu
**Date:** 2026-09-26

### Answer 2

For the customs declaration process of Vietnam export tax refund, special attention must be paid to the accuracy of commodity codes. Wrong commodity codes will not only affect customs clearance in Vietnam, but also lead to failure of China's tax refund audit.

When declaring customs, goods must be accurately classified according to the *Import and Export Tariff*. For example, the code for aluminum alloy doors and windows is 7610100000, and the code on the customs declaration form must be consistent with that on the invoice.

In addition, the "export date" on the customs declaration form must be consistent with the bill of lading date issued by the shipping company. If there is a discrepancy, you must apply to the customs for modification in time to avoid affecting the time limit of tax refund declaration.

**status:** suggested
**Author:** Cindy Chen
**Date:** 2026-09-26

### Answer 3

The impact of the logistics link on tax refund is mainly reflected in the proof of goods departure. Enterprises must choose formal logistics companies to ensure the actual departure of goods, and obtain the original ocean bill of lading or air waybill.

If the goods need to be transshipped, it is necessary to confirm whether the transit port belongs to the "port of departure" to avoid the lack of departure proof caused by transshipment. In addition, situations such as container detention fees or port change will not directly affect tax refund, but the integrity of logistics documents must be ensured: for example, the port change certificate must be kept for verification.

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-09-26

### Answer 4

From the perspective of tax planning, enterprises exporting to Vietnam can use the VAT "exemption, credit and refund" policy to reduce tax burden. Enterprises need to calculate the current tax refund amount. If the current end-of-period retained tax amount is greater than the current exemption, credit and refund amount, the refund amount is the exemption, credit and refund amount; otherwise, the refund amount is the end-of-period retained tax amount.

In addition, after the policy adjustment in 2026, the tax refund ratio for small and micro enterprises has been increased. Enterprises with annual sales of less than 5 million RMB can enjoy faster tax refund arrival, usually completed within 10 working days.

**status:** suggested
**Author:** Eric Zhou
**Date:** 2026-09-26

### Answer 5

Compliance of payment and foreign exchange receipt is a key link for tax refund. Enterprises must complete foreign exchange receipt within 180 days after the export of goods. If the foreign exchange receipt is delayed, they must explain the situation to the tax authority and provide supporting materials.

Enterprises using the CIPS system for RMB cross-border payment must ensure that the counterparty information on the foreign exchange receipt certificate is consistent with that on the customs declaration form, to avoid tax refund audit failure caused by inconsistent information. In addition, enterprises receiving foreign exchange through offshore accounts must provide bank statements of the offshore accounts to prove that the source of funds is export payment.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-09-26

### Answer 6

The protective effect of contract terms on tax refund cannot be ignored. The contract signed between the enterprise and the Vietnamese customer must clearly state information such as the name, specification, quantity and price of the goods, which must be consistent with the customs declaration form and invoice.

If there are "soft clauses" in the contract, such as clauses for delayed payment by the customer, liability for breach of contract must be agreed in the contract, and relevant evidence must be kept for verification by the tax authority. In addition, the recordation of intellectual property customs protection will not affect tax refund, but it is necessary to ensure that the exported goods do not have infringement problems, to avoid tax refund delays caused by customs detention of goods.

**status:** suggested
**Author:** Victor Sun
**Date:** 2026-09-26

### Answer 7

If the on-site customs inspection finds that the goods are inconsistent with the customs declaration form, it will affect the tax refund. Enterprises must ensure that the actual situation of the goods is consistent with the customs declaration form: for example, the material and specification of aluminum alloy doors and windows must match the declared information.

If inspection is required, you must cooperate with the customs to provide relevant documents, such as purchase contracts and quality inspection reports, to prove the authenticity of the goods. After passing the inspection, the customs will issue an inspection and release notice, which the enterprise must keep as supporting material for tax refund.

**status:** suggested
**Author:** Grace Wang
**Date:** 2026-09-26

### Answer 8

Packaging compliance has no direct impact on tax refund, but it is necessary to ensure that the packaging of goods meets Vietnam's import requirements, to avoid customs clearance delays caused by packaging problems. For example, aluminum alloy doors and windows need to use moisture-proof packaging to avoid rust during transportation.

If the goods are dangerous goods, UN dangerous goods packaging must be used and MSDS report must be provided. However, building materials are usually not dangerous goods, so only firm packaging is required. Packaging-related documents must be kept for the tax authority to verify the transportation safety of the goods.

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-09-26

### Answer 9

Tax refund audit focuses on verifying the "consistency of four flows". Enterprises must ensure that the information of contracts, invoices, customs declaration forms and foreign exchange receipt certificates is fully matched: for example, the contract amount must be consistent with the invoice amount, and the export quantity on the customs declaration form must be consistent with the quantity on the invoice.

If doubts are found in the audit, the enterprise must provide supplementary materials, such as transportation documents and storage certificates, to prove the actual export situation of the goods. In addition, the tax refund declaration data must be consistent with the financial account books, to avoid audit failure caused by inconsistency between accounts and actual facts.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-09-26

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