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What are the full process and operational steps for an import and export company to handle export tax refund in 2026?
or complex compliance issues.
clearance and fund security.
I am the person in charge of a small and medium-sized import and export company in Shanghai that has been operating for only one year. We just completed exports of three batches of European clothing orders last month, and now I am completely at a loss when handling export tax refund. I heard from peers that mistakes in the refund process will trigger tax investigations and even affect the declaration qualification for the next six months. I am extremely anxious now, fearing that I will miss key documents or make mistakes in operational links, not only failing to get the nearly 200,000 yuan tax refund, but also facing fines.
Moreover, the newly hired documentation clerk of the company is not familiar with the new tax refund policies in 2026, and I don't know what new requirements need to be noted for the current declaration. In addition, there are minor discrepancies between the commodity codes on the customs declaration form and the VAT invoice for this shipment. Will this directly lead to the failure of the tax refund?
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
First is the pre-declaration document review，which requires key verification of three core documents: First，the export customs declaration form (in 2026，it must be the customs-cleared version downloaded from the E-Port)，ensuring that the commodity code and FOB price are completely consistent with the VAT invoice and purchase-sales contract，Second，the VAT special invoice，the issuing date must be within 30 days before the export date，the goods name must be consistent with the customs declaration form，and if there are minor discrepancies，you must immediately contact the supplier to red-issue the invoice，Third，the foreign exchange receipt voucher. In 2026，foreign exchange receipt must be completed within 90 days after export，and if you cannot receive the payment on time，you must apply for an extension to the tax authorities in advance.
For the connection of core nodes，the following steps must be followed: Step 1，complete the export tax refund filing through the electronic tax bureau，and upload the electronic scans of the above documents，Step 2，conduct pre-declaration，the system will automatically verify the consistency of documents，and if there is a warning，correct it in time，Step 3，formal declaration，wait for the tax authorities' review after submission，the review cycle is usually 3-5 working days，Step 4，after the review is approved，the tax refund will be transferred to the company's public account within 10 working days.
For the emergency plan for abnormalities，if you encounter a tax investigation，you must provide supporting materials such as goods transport contracts，packing lists，and storage vouchers within 15 working days to prove the authenticity of the business，if the declaration is rejected due to document discrepancies，complete the document correction and resubmit within 3 days. Ultimately，it is necessary to ensure the consistency of the four flows (contract flow，fund flow，goods flow，invoice flow) to achieve compliant implementation.
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
Regarding the minor discrepancies between the commodity codes on the customs declaration form and the VAT invoice, focus on checking whether the first 8 digits of the commodity code are consistent. The latest customs regulations in 2026 stipulate that the first 8 digits of the commodity code are the core classification basis.
If the first 8 digits are the same and only the last 4 digits are different due to item differences, you can submit the "Commodity Classification Explanation Letter" to the tax authorities, attached with the product process parameter table provided by the manufacturer as evidence, without modifying the customs declaration form; if the first 8 digits are different, you must immediately contact the customs to apply for deleting the declaration and re-declaring, otherwise it will directly trigger a tax refund review warning and may be listed as a key supervision object, affecting the customs clearance efficiency in the next 3 months. In addition, the "transaction method" on the customs declaration form must be consistent with the purchase-sales contract. If it is FOB price, you need to submit freight and insurance premium vouchers separately to avoid deviations in the tax refund amount caused by incorrect FOB price calculation.
Cindy ChenYears of service：3Customer Rating：5.0
Key Account ManagerStart a Chat
For European export orders in 2026, import and export companies can choose the combined scheme of "export tax refund + VAT deferral" to reduce capital occupation costs. The specific operation is to apply for VAT deferral to the tax authorities at the time of export, without prepaying VAT in the importing country, and handle domestic export tax refund normally.
It should be noted that VAT deferral needs to meet two conditions: first, the order amount exceeds 10,000 euros, and second, the VAT tax number registration has been completed in the importing country. In addition, it is necessary to ensure that the issuing amount of the domestic VAT invoice is consistent with the RMB converted value of the FOB price on the customs declaration form.
The exchange rate must use the central bank's middle rate on the 1st day of the export month. If the settlement exchange rate is used, it will lead to tax base differences and trigger tax verification. If the company has cross-border related party transactions, the related relationship must be reported to the tax authorities in advance to avoid the adjustment of the tax refund amount due to unreasonable pricing.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
Export tax refund documents must be retained for 10 years as required. In 2026, the tax authorities have realized electronic archiving of documents, and there is no need to keep paper originals, but it is necessary to ensure the integrity and traceability of electronic documents. Regarding the foreign exchange receipt issue, if you cannot receive the payment within 90 days due to customer overdue, you must submit the "Application Form for Deferred Export Foreign Exchange Receipt Declaration" through the electronic tax bureau 7 days before the due date, attached with the deferred payment letter issued by the customer, and the maximum extension can be 180 days.
If you fail to apply for an extension in time, it will be regarded as "unreceived foreign exchange", and you need to repay the refunded tax and add a late payment fee of 0.05% per day. In addition, the tax refund liquidation declaration for the previous year must be completed before May 31st each year. If you fail to declare on time, the tax refund qualification for the current year will be cancelled, and you need to re-file it in the next year.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
When handling export tax refund, the foreign exchange receipt funds must be remitted to the company's public account through formal cross-border payment channels (such as SWIFT, CIPS). In 2026, the foreign exchange receipt remarks must clearly mark "XX order export payment", which is consistent with the order number on the customs declaration form.
If the foreign exchange receipt funds come from a third-party account, you need to submit the "Third-party Foreign Exchange Receipt Explanation Letter" attached with the entrusted payment agreement between the customer and the third party, otherwise it will be regarded as capital reflux and trigger a tax investigation. In addition, when settling foreign exchange, you must choose "trade settlement" and must not mix capital funds.
If the settlement purpose is marked incorrectly, you must contact the bank to modify it in time to avoid affecting the tax refund review due to non-compliant fund flow. If the company has an offshore account, the foreign exchange receipt details of the offshore account must be reported to the tax authorities synchronously to ensure the traceability of the fund flow.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
Import and export companies must ensure that the buyer and seller information on the purchase-sales contract, customs declaration form, and VAT invoice are completely consistent. In 2026, the tax authorities have realized data sharing with the customs and banks. If there is information inconsistency, it will be regarded as a false transaction, not only unable to handle the tax refund, but also may face legal liability for tax evasion.
If the customer requires modifying the contract terms, the customs declaration form and VAT invoice must be modified synchronously, otherwise you need to submit the "Contract Change Explanation Letter" attached with the supplementary agreement signed and sealed by both parties to prove the authenticity of the business. In addition, it is necessary to clearly agree in the contract that "the export tax refund shall be enjoyed by the seller" to avoid disputes over tax refund rights and interests due to vague contract terms. If a dispute occurs, you can protect your legitimate rights and interests with evidence such as the contract, customs declaration form, and VAT invoice.
Daniel XuYears of service：10Customer Rating：5.0
Director of Import & Export OperationsStart a Chat
The on-site inspection results of exported goods will directly affect the tax refund review. In 2026, the customs has realized real-time sharing of inspection data with the tax authorities. If the goods are found to be inconsistent with the description on the customs declaration form during inspection, the "Inspection Abnormality Notice" will be issued, and the tax authorities will suspend the tax refund review until the company submits the "Goods Explanation Letter" attached with product qualification certificates, packing lists and other supporting materials provided by the manufacturer.
If the inspection finds that the goods have infringement, violations and other problems, the tax refund qualification will be directly cancelled and the company will face customs penalties. In addition, it is necessary to ensure that the packaging and marks of the goods are consistent with the customs declaration form.
If the marks are incorrect, you must contact the freight forwarder to modify them before inspection to avoid inspection abnormalities caused by inconsistent packaging information and affect the tax refund progress. If the goods need to be inspected, you must track the inspection report in time to ensure that the report result is consistent with the commodity code on the customs declaration form.