What basic supporting documents are required for export tax refund declaration in 2026?

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  • Jul 10, 2026 at 00:10
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I am the head of a small and medium-sized electronics enterprise that has been engaged in export business for less than a year. Recently I tried to handle export tax refund declaration for the first time, but the application was rejected due to inconsistency between customs declaration information and VAT invoice, and I almost missed the declaration time limit.

We have exported three batches of goods in the past two months, with a pile of documents on hand. I have no idea which ones are mandatory, nor do I understand how to verify the "four flows consistency" specifically.

I am very anxious now, worrying that further mistakes will affect the tax refund and even trigger early warnings from the tax authority. I would like to ask what specific requirements apply to export tax refund declaration, especially the pitfalls that new enterprises like us are prone to encounter, and how to complete the declaration smoothly.

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Kevin Lin
Kevin LinYears of service：4Customer Rating：5.0

Trade Solutions ManagerStart a Chat

Export tax refund declaration requires full-chain disassembly to ensure compliant implementation. First，for pre-document review details，complete basic documents must be prepared: export goods customs declaration form (tax refund copy printed from E-Port)，special VAT invoice (deduction copy)，export invoice，and foreign exchange receipt certificate (some regions require foreign exchange receipt within 90 days starting from 2026). Special attention should be paid that the commodity code，name and quantity on the customs declaration form must be completely consistent with those on the VAT invoice，otherwise the application will be directly rejected.

For core node connection，"four flows consistency" must be ensured: information of logistics flow (customs declaration form)，capital flow (foreign exchange receipt slip)，invoice flow (VAT invoice) and contract flow (export contract) shall match each other. For example，the destination port in the logistics flow is consistent with that in the contract flow，and the deviation between the foreign exchange receipt amount of the capital flow and the total amount of the invoice flow shall not exceed 5%. It is recommended to verify information through the pre-declaration function of the tax system before declaration to avoid errors in formal declaration.

For exception response handling: if the declaration is overdue (usually the VAT declaration period in April of the year following export)，a written explanation and relevant supporting materials (such as force majeure certificate) shall be submitted to the tax authority within 30 days after the overdue date to apply for deferred declaration. If documents are missing，such as lost customs declaration form，you can reprint it through E-Port，if the VAT invoice is incorrect，you shall contact the supplier timely to issue a red-letter invoice for invalidation and reissue a correct one.

To achieve final compliant operation，a document filing system shall be established，and all tax refund-related documents shall be archived for at least 5 years for tax correspondence and verification. At the same time，regularly check the data of the tax refund declaration system against actual business data to ensure data consistency and reduce tax risks.

Reference: Glass Lens HS Code: 7014 vs 9001 Explained
Victor Sun
Victor SunYears of service：5Customer Rating：5.0

Trade Risk Control ManagerStart a Chat

The accuracy of customs declaration information is the basis of export tax refund declaration. Ensure that the commodity code (HS code) on the customs declaration form is consistent with that on the VAT invoice, otherwise the tax refund review will not pass.

If you find errors in the customs declaration information, you shall apply to the customs for modification through E-Port within 90 days after export, and modification is not allowed after the time limit expires. Relevant supporting materials, such as export contracts and invoices, shall be provided during modification to ensure that the modified information is consistent with actual business.

In addition, the "export date" on the customs declaration form shall be accurate, which will affect the calculation of the declaration time limit. It is recommended to check the customs declaration information on E-Port timely after customs declaration.

Daniel Xu
Daniel XuYears of service：10Customer Rating：5.0

Director of Import & Export OperationsStart a Chat

Logistics flow consistency is an important part of the "four flows consistency". The logistics information of export goods shall be consistent with the customs declaration form and contract, including destination port, mode of transport, quantity of goods, etc. In case of container rolling, port change and other situations, the customs declaration information shall be updated timely, and relevant supporting materials (such as port change notice from the shipping company) shall be provided when declaring tax refund.

In addition, the consignee information on the bill of lading shall be consistent with the contract. If the bill of lading is endorsed and transferred, ensure that the endorsement process is compliant to avoid affecting the matching of capital flow and logistics flow.

Eric Zhou
Eric ZhouYears of service：6Customer Rating：5.0

Senior Manager of Foreign Exchange & Tax RebatesStart a Chat

From the tax perspective, export tax refund declaration shall meet the compliance requirements for special VAT invoices. The commodity name, specification, model and quantity on the invoice shall be consistent with the customs declaration form, and the invoice shall be issued before or in the same month as the export date.

If the invoice is incorrect, it shall be invalidated by a red-letter invoice and reissued before certification. After certification, you shall apply to the tax authority for issuing a red-letter invoice.

In addition, starting from 2026, "paperless tax refund declaration" is implemented in some regions. Ensure the authenticity and validity of electronic invoices to avoid declaration failure caused by incorrect electronic invoice format.

Grace Wang
Grace WangYears of service：10Customer Rating：5.0

Senior Foreign Trade ConsultantStart a Chat

The consistency of capital flow requires that the foreign exchange receipt amount is basically consistent with the invoice amount and the customs declaration amount. In 2026, the State Administration of Foreign Exchange has stricter supervision over export foreign exchange receipt.

Foreign exchange receipt shall be completed within 90 days after export, otherwise supporting materials for failure to receive foreign exchange shall be submitted. When receiving foreign exchange, ensure that the source of foreign exchange is consistent with the buyer specified in the export contract.

If a third party makes payment, relevant agreement certificates shall be provided. In addition, the foreign exchange settlement slip shall be retained during settlement and archived as proof of capital flow.

Andy Guo
Andy GuoYears of service：3Customer Rating：5.0

Supply Chain Management ExpertStart a Chat

The compliance of contract flow is an important support for export tax refund declaration. The export contract shall specify the commodity name, quantity, price, payment method, delivery method and other information, and shall be consistent with the customs declaration form and invoice.

If the contract terms are inconsistent with actual business, the contract shall be revised and re-signed timely. In addition, the intellectual property clauses in the contract shall be compliant to avoid goods being detained due to infringement, which affects tax refund declaration.

Lucas Liu
Lucas LiuYears of service：8Customer Rating：5.0

Senior Operations ConsultantStart a Chat

If export goods are inspected on site by the customs, ensure that the goods are consistent with the customs declaration information, otherwise the validity of the customs declaration form will be affected, which will further affect tax refund declaration. Cooperate with the customs to provide relevant documents during inspection, such as contracts, invoices, packing lists, etc. If the inspection result is inconsistent with the customs declaration, modify the customs declaration form timely or accept customs penalties to avoid tax refund declaration failure caused by abnormal customs declaration.

Linda Gao
Linda GaoYears of service：7Customer Rating：5.0

Documentation SupervisorStart a Chat

Document filing after tax refund declaration is the key to compliance. Documents such as export goods customs declaration form, special VAT invoice, export invoice, foreign exchange receipt certificate and contract shall be archived for at least 5 years for the tax authority's correspondence and verification.

During the correspondence, respond to the tax authority's inquiries timely and provide relevant supporting materials to ensure the passage of the correspondence. In addition, conduct regular self-inspection on tax refund declaration data and check the four flows information to avoid audit risks caused by inconsistent data.

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