---
title: "What are the core documents required for export tax refund in 2026? Including differences between different trade modes"
description: "Small and medium-sized foreign trade enterprises handling export tax refund independently for the first time often miss documents due to unfamiliarity with relevant requirements，leading to delayed tax refund，compliance warnings，or even loss of tax refund eligibility. It is necessary to pre-audit the consistency and compliance of core documents，grasp the connection of key nodes such as customs declaration forms and input invoices，formulate an emergency plan for document supplementation，and finall..."
url: "https://www.sh-zhongshen.com/en/qa/2026-export-tax-refund-core-documents-trade-mode-differences.html"
language: "en"
type: "Q&A"
category: "Export Tax Rebate Q&A"
datePublished: "2026-10-21"
dateModified: "2026-10-21"
brand: "Zhongshen Trading China"
answerCount: 10
---

# What are the core documents required for export tax refund in 2026? Including differences between different trade modes

## Question

 I am the head of foreign trade of a factory in Shanghai mainly engaged in export of small and medium-sized electromechanical products. This is the first time we handle export tax refund independently. Previously, when we entrusted a freight forwarder to handle it on our behalf, the tax refund application was rejected because we missed the deduction copy of an input VAT invoice, and the tax refund was delayed for more than two months, which occupied a large amount of working capital. This time we have received a USD 120,000 order to Germany, and we need to submit tax refund documents next Monday. I am very anxious now, worried that we will miss some documents again -- not only the general documents applicable to general trade, but also whether there are exclusive requirements for our electromechanical products? In addition, are there any new documents required under new policies in 2026? Please help me sort them out in detail to avoid mistakes again. 

## Answers
                            
### Answer 1 — Best Answer

First of all，pre-audit of documents is the core first step to avoid missing documents. For your export of electromechanical products，in addition to general documents，you also need to prepare the Exit Goods Clearance Form (commodity inspection report) additionally. In 2026，the Shanghai Tax Bureau requires that electromechanical products be attached with test reports of product specifications and parameters，and tax refund review will be suspended if such documents are not provided. You need to focus on verifying the consistency of three types of basic documents: first，the special input VAT invoice，ensure that the product name and specifications on the invoice fully match those on the customs declaration form，**the remark column of the invoice shall indicate the FOB price of the exported goods and the customs declaration number**，and if not indicated，you need to issue a red-letter invoice for reissuing，second，the export goods customs declaration form (tax refund copy)，confirm that the "export tax refund" mark is checked，and the trade mode and tax exemption nature on the customs declaration form are consistent with the actual business，third，the export sales contract，which shall clearly indicate the payment method and delivery date to avoid conflict with foreign exchange receipt and payment vouchers.

For the connection of core nodes，within 15 days after the goods are exported，you need to ask the logistics provider for the original ocean bill of lading (or the electronic version of the telex release bill of lading affixed with the seal of the shipping company)，and synchronously import the electronic data of the customs declaration form into the tax refund declaration system to ensure that the data is correct and complete，after the foreign exchange is received，you need to keep the foreign-related income declaration form issued by the bank. In 2026，it is required that the foreign exchange receipt for general trade shall be completed within 90 days after export，and the Application for Deferred Foreign Exchange Receipt and relevant supporting materials shall be submitted if it is overdue.

For the abnormal emergency plan，if you find that documents are missing，you need to submit the Application for Correction of Export Tax Refund Documents to the tax bureau 3 days before the deadline of tax refund declaration，and contact the corresponding institution to reissue the documents simultaneously: if the customs declaration form is lost，you can apply for reissuing the electronic tax refund copy through the "Single Window"，if the input invoice is lost，you need to apply for the Certification Form of Tax Declaration for Lost Special VAT Invoice from the competent tax bureau. Finally，all documents shall be sorted into volumes and kept for 5 years for future reference，so as to ensure compliance implementation，and avoid delayed tax refund or limited eligibility caused by document problems.

**status:** accepted
**Author:** Jason Wu
**Date:** 2026-10-21

### Answer 2

The customs declaration form is one of the core vouchers for export tax refund. You need to ensure that fields such as "export date", "country of destination", "transaction mode" on the customs declaration form are completely consistent with the actual business. In 2026, the customs will launch the "customs declaration - tax refund data direct connection" system.

If the commodity code on the customs declaration form is inconsistent with the commodity code declared for tax refund, the system will automatically trigger an early warning, leading to the interception of the tax refund application. In addition, processing trade enterprises need to provide the Processing Trade Manual Verification Certificate additionally.

The quantity and amount of import and export goods on the manual shall match the data on the customs declaration form and invoice. If the manual is verified in excess of the quota, you need to apply to the customs for adjustment before submitting the tax refund documents.

**status:** suggested
**Author:** Grace Wang
**Date:** 2026-10-21

### Answer 3

The ocean bill of lading (or air waybill) is a key document to prove the actual export of goods. You need to ensure that the consignee, notify party and cargo description on the bill of lading are consistent with those on the customs declaration form and export sales contract. After shipping companies implement electronic bills of lading in 2026, you need to keep the download voucher of the electronic bill of lading and the Electronic Bill of Lading Right Confirmation Certificate issued by the shipping company.

The paper bill of lading shall be affixed with the original official seal of the shipping company, and the freight forwarder seal shall not be used as a substitute. If the goods are changed to another port or transshipped, you need to provide additional documents such as port change notice and transshipment bill of lading, otherwise the tax bureau will not be able to confirm the actual export status of the goods, which will affect the progress of tax refund review.

**status:** suggested
**Author:** Cindy Chen
**Date:** 2026-10-21

### Answer 4

If the enterprise is involved in cross-border related transactions, it needs to provide the Related Transaction Pricing Statement and contemporaneous documents additionally. In 2026, the State Taxation Administration requires that export enterprises with related transactions accounting for more than 30% of total transactions shall submit a transfer pricing audit report issued by a third-party institution to prove that the transaction price conforms to the arm's length principle.

In addition, if you export goods by means of VAT deferral, you need to provide the VAT Deferral Declaration Certificate issued by the local tax bureau, and ensure that the goods information on the certificate is completely consistent with that on the customs declaration form and invoice, otherwise you will not be able to enjoy the tax refund preference, and may also face the risk of tax repayment.

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-10-21

### Answer 5

The foreign exchange receipt and payment voucher is the core document to prove the compliance of capital flow in export tax refund. You need to keep the foreign-related income declaration form and foreign exchange settlement memo issued by the bank. In 2026, the Shanghai Administration of Foreign Exchange requires export enterprises to complete the foreign exchange receipt declaration through the "Digital Foreign Exchange Administration Platform" within 3 days after receiving foreign exchange.

Those who fail to declare will not be able to generate compliant capital flow data, which will affect the tax refund review. In addition, if you use RMB cross-border payment (CIPS), you need to provide the payment voucher issued by the CIPS system, and the transaction code on the voucher shall correspond to the customs code of the exported goods, otherwise it will be deemed that the capital flow is not compliant.

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-10-21

### Answer 6

The export sales contract shall comply with international trade compliance requirements, and shall clearly indicate core clauses such as the name, specification, quantity, amount, trade terms, payment method of the goods. In 2026, the tax bureau requires that the signing date on the contract shall be earlier than the customs declaration and export date.

If the signing date is later than the export date, you need to provide the Contract Supplementary Signing Statement and relevant communication records (such as emails, WeChat chat records) to prove that the transaction is real. In addition, if you use letter of credit for payment, you need to provide the original letter of credit and its amendments, and the clauses on the letter of credit shall be consistent with the contract and customs declaration form, otherwise it will be deemed that the authenticity of the transaction is doubtful, and the tax refund will be suspended.

**status:** suggested
**Author:** Victor Sun
**Date:** 2026-10-21

### Answer 7

If the goods are inspected by the customs when being exported, you need to keep the Customs Inspection Record Form and Inspection Result Notice. In 2026, the tax bureau requires that for exported goods that have been inspected, supporting materials such as photos and videos taken at the inspection site shall be provided to prove that the goods are consistent with the contents declared on the customs declaration form.

If the inspection result is "qualified", the inspection documents shall be submitted together with other tax refund documents; if the inspection result is "released after rectification", you need to provide photos of the rectified goods and the Rectification Confirmation Letter issued by the customs, otherwise you will not pass the tax refund review.

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-10-21

### Answer 8

If the electromechanical products involve dangerous goods (such as equipment with lithium batteries), you need to provide additional documents such as the UN Dangerous Goods Packaging Inspection Certificate and MSDS (Material Safety Data Sheet).

In 2026, the tax bureau requires that for the export tax refund of dangerous goods, the packaging number on the packaging certificate shall be consistent with that on the customs declaration form, and the goods composition and hazard level on the MSDS shall match the contents declared on the customs declaration form. If relevant documents are not provided, the tax bureau will determine that the goods do not meet the export compliance requirements, and will not handle the tax refund.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-10-21

### Answer 9

You need to ensure the "consistency of four flows", that is, the documents of goods flow, capital flow, invoice flow and contract flow are fully matched. In 2026, the tax bureau will launch the "four flow data cross comparison system". If the data of any flow is inconsistent, the system will automatically trigger a correspondence verification.

During the correspondence verification period, the tax refund application will be suspended, and you need to cooperate with the tax bureau to provide the Business Authenticity Statement, cargo transportation records, inventory ledger and other materials. In addition, you need to keep the electronic and paper versions of all tax refund documents. The paper versions shall be bound into volumes, and the electronic versions shall be backed up to the cloud platform designated by the tax bureau, with a retention period of 5 years.

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-10-21

### Answer 10

The requirements for export tax refund documents vary under different trade terms. If you adopt FOB trade terms, you need to provide the Freight Invoice and Insurance Premium Invoice to prove that the calculation of FOB price is compliant; if you adopt CIF trade terms, you need to deduct the freight and insurance premium from the transaction price, and provide the corresponding expense vouchers and FOB Price Calculation Statement.

In 2026, the supply chain management requires export enterprises to provide the Supply Chain Process Record to prove that the transportation route of goods from the factory to the port is real, and the quantity and specification of goods on the transportation record shall be consistent with those on the customs declaration form, otherwise it will affect the calculation of the tax refund amount.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-10-21

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