--- title: "What Core Document and Data Verification Requirements Should Be Met for Export Tax Refund Declaration Under CIF Terms?" description: "Under CIF terms，export enterprises often encounter obstacles to tax refund declaration due to incorrect splitting of freight and insurance，incomplete document connection and other problems，and even trigger risks such as tax correspondence investigation and capital occupation. It is necessary to strictly complete compliance review of pre-required documents，accurately split and deduct freight and insurance costs，connect core declaration nodes and formulate abnormal response plans，so as to ensure f..." url: "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-07-30" dateModified: "2026-07-30" brand: "Zhongshen Trading China" answerCount: 9 --- # What Core Document and Data Verification Requirements Should Be Met for Export Tax Refund Declaration Under CIF Terms? ## Question I am a salesperson at a small foreign trade company in Shanghai. I just completed my first CIF term order to Germany last month, with a cargo value of 100,000 euros. Now I am at the stage of export tax refund declaration and I am too anxious to sleep. We have always handled FOB orders before, and we always declare directly according to the amount on the customs declaration. This time the finance department said that freight and insurance must be deducted from CIF price. However, the amount on the bill of lading and insurance invoice provided by the forwarder is more than 300 euros different from the pre-declared freight and insurance on the customs declaration. I also heard that a peer was subject to tax correspondence investigation due to incorrect splitting of freight and insurance, it took more than three months to get the tax refund, and it also affected the enterprise's export credit rating. Our company is currently under great capital strain and is waiting for the tax refund to pay the supplier. I would like to ask how to accurately declare in this situation? What documents do I need to prepare? Is there any way to avoid the risk of correspondence investigation? ## Answers ### Answer 1 — Best Answer First of all，regarding the pre-document review details，we need to focus on checking three types of core documents: First，the export goods declaration form，confirm that the "Trade Method" column is clearly marked as CIF，and the deviation between the declared freight and insurance data and the subsequent actual settlement voucher is controlled within a reasonable range of ±5%，Second，freight and insurance settlement vouchers such as ocean bill of lading and insurance invoice，ensure that the consignor，consignee and cargo description on the voucher fully match the declaration form. If there is a difference exceeding the reasonable range，the forwarder shall be required to issue a **Freight and Insurance Difference Statement** and affix an official seal as supplementary supporting evidence，Third，the VAT special invoice，ensure that the cargo amount recorded on the invoice is consistent with the converted FOB price on the declaration form. Regarding connection of core nodes，you need to accurately enter the **FOB Taxable Amount** in the export tax refund declaration system. The calculation formula is: Total CIF price on declaration form - Freight marked on declaration form - Insurance premium marked on declaration form. If there is a reasonable difference between the actual freight and insurance and the declaration form data，you can declare according to the declaration form data first，and keep the actual settlement voucher for future reference，no need to modify the declaration data. Regarding abnormal contingency plans，if you receive a correspondence investigation notice from the tax authority，you need to submit full set of materials including freight and insurance settlement vouchers，difference statement and foreign trade contract within 3 working days，and actively cooperate with the inspection，to avoid tax refund stagnation or impact on credit rating caused by delayed data submission. For final compliance implementation，it is necessary to ensure **"Consistency of Four Flows"**，that is，the cargo value and consignee/consignor information on the foreign trade contract，customs declaration，settlement voucher and VAT special invoice are fully matched. After completing and passing the pre-declaration verification，you can submit the formal declaration to ensure timely arrival of tax refund funds. **status:** accepted **Author:** Evelyn Li **Date:** 2026-07-30 ### Answer 2 Under CIF terms, the declared freight and insurance data on the customs declaration directly determines the tax base of export tax refund, and it is necessary to strictly follow the customs valuation rules. When declaring to customs, you need to truthfully declare the actual incurred freight and insurance. If you can only estimate before the goods are shipped, you need to control the deviation between the estimated amount and the actual settlement amount within ±5%, and complete supplementary declaration correction through the Customs Single Window within 10 working days after the goods are shipped. If you fail to correct in time, the inconsistency between the declaration data and the actual freight and insurance voucher will directly lead to verification failure in the tax refund declaration system, and even trigger joint inspection by customs and tax authorities. In addition, the "Trade Method" column on the customs declaration must be clearly marked as "CIF". If it is mistakenly filled as FOB, you need to apply for deletion and re-declaration before the declaration is cleared, otherwise you will not be able to deduct freight and insurance according to CIF rules for tax refund declaration later. **status:** suggested **Author:** Daniel Xu **Date:** 2026-07-30 ### Answer 3 Under CIF terms, export enterprises need to obtain official freight and insurance settlement vouchers from the forwarder as supporting documents for tax refund declaration. For ocean freight, you need to obtain the VAT ordinary invoice or special invoice issued by the forwarder, and the remark column of the invoice shall indicate core information such as vessel name and voyage, bill of lading number, port of departure, port of destination; for insurance premium, you need to obtain the insurance policy or insurance invoice issued by the insurance company, and the remark column shall indicate the declaration number and cargo value of the insured goods, etc. In addition, you need to ensure that the cargo weight and number of packages on the bill of lading are completely consistent with those on the customs declaration. If the forwarder backdates the bill of lading, it will lead to inconsistency between the actual occurrence time of freight and insurance and the export date on the customs declaration, which will further affect the compliance of tax refund declaration. Meanwhile, it is recommended that enterprises sign a clear freight and insurance settlement agreement with the forwarder, and stipulate the delivery time of vouchers, so as to avoid affecting the progress of tax refund declaration due to delayed delivery of vouchers. **status:** suggested **Author:** Victor Sun **Date:** 2026-07-30 ### Answer 4 The tax base for export tax refund under CIF terms is FOB price, that is, the balance after deducting freight and insurance from CIF price. This rule conforms to the internationally accepted tax calculation logic for export tax refund. Enterprises should note that if freight and insurance are included in the cargo value of the VAT special invoice, freight and insurance need to be listed separately when issuing the invoice, or the input tax shall be transferred out during declaration, so as to avoid wrong tax refund amount caused by double taxation. In addition, if an enterprise adopts VAT deferred taxation, it needs to ensure that the freight and insurance part in CIF price is not included in the scope of deferred taxation, otherwise it will lead to disputes over the cargo value identification of tax refund declaration by the tax authority. It is recommended that enterprises establish a separate accounting ledger for freight and insurance, record CIF price, freight and insurance amount, FOB price and other data item by item, so as to quickly provide supporting materials when the tax authority conducts inspection and reduce the risk of correspondence investigation. **status:** suggested **Author:** Grace Wang **Date:** 2026-07-30 ### Answer 5 Export tax refund declaration under CIF terms needs to meet the compliance requirement of "Consistency of Four Flows", among which the matching of capital flow is particularly critical. Enterprises need to ensure that the collection amount is consistent with the FOB price after deducting freight and insurance from CIF price. If the collection amount includes freight and insurance (that is, the overseas customer pays directly to the forwarder), it is necessary to provide materials such as the payment certificate between the overseas customer and the forwarder, and the entrustment payment agreement, to prove that freight and insurance are not settled through the enterprise's account. In addition, if an enterprise uses an offshore account for collection, it needs to match the collection flow of the offshore account with the customs declaration and invoice one by one, so as to avoid the tax authority identifying it as "capital backflow" due to disordered capital flow, which will trigger tax refund inspection. It is recommended that enterprises conduct cross-border RMB collection through CIPS system to ensure the traceability of capital flow and improve the compliance of tax refund declaration. **status:** suggested **Author:** Kevin Lin **Date:** 2026-07-30 ### Answer 6 The foreign trade contract under CIF terms shall clearly stipulate the bearer of freight and insurance, settlement method, document delivery requirements and other contents, to avoid obstacles to tax refund declaration caused by vague contract terms. The contract shall clearly mark "Trade method is CIF", and specify in detail the calculation standards of freight and insurance (such as insurance premium calculated as 1% of cargo value). If the actual freight and insurance are inconsistent with the agreement, a supplementary agreement shall be signed and affixed with the official seals of both parties as supporting materials for tax refund declaration. In addition, avoid the clause "the seller bears freight and insurance but does not provide vouchers" in the contract, otherwise the enterprise will not be able to provide legal and effective freight and insurance vouchers, and thus cannot deduct freight and insurance for tax refund declaration. If the freight and insurance voucher is missing due to contract dispute, it is necessary to issue a Document Missing Statement and provide alternative supporting materials in time to ensure the compliance of tax refund declaration. **status:** suggested **Author:** Cindy Chen **Date:** 2026-07-30 ### Answer 7 The core inspection point of export tax refund audit under CIF terms is "Consistency of Four Flows", that is, the information of contract flow, cargo flow, capital flow and invoice flow is completely matched. The audit will focus on the authenticity and rationality of freight and insurance vouchers. If the freight and insurance amount exceeds 20% of the average level of the same industry, it will trigger an abnormal warning, which will further lead to tax correspondence investigation. Enterprises shall establish an archiving system for tax refund documents, and keep materials such as customs declaration, freight and insurance vouchers, VAT invoices and contracts for at least 10 years, to facilitate audit inspection. If you receive a tax correspondence investigation notice, you need to submit the full set of documents within the specified time limit, and actively cooperate with the auditor's inspection. If there is any missing document, you need to issue a Document Missing Statement and provide alternative supporting materials in time, to avoid tax refund being recovered due to failure to pass the audit. **status:** suggested **Author:** Eric Zhou **Date:** 2026-07-30 ### Answer 8 Accurate calculation of supply chain cost under CIF terms directly affects the tax base of export tax refund. Enterprises need to establish a CIF price splitting model to accurately split cargo value, freight and insurance, so as to ensure the accuracy of FOB price for tax refund declaration. It is recommended that enterprises formulate a reasonable range of freight and insurance according to the quotation standards of different routes and different forwarders, to avoid abnormal tax refund declaration caused by excessive deviation of estimated amount. In addition, if an enterprise adopts CIF terms for a long term, it can sign an annual framework agreement with the forwarder to lock the freight and insurance price, and reduce the impact of cost fluctuation on tax refund declaration. Meanwhile, enterprises can optimize supply chain routes, choose direct routes to shorten transportation time, reduce freight and insurance costs, thereby increasing the proportion of FOB price and indirectly increasing the tax refund amount. It is recommended that enterprises regularly compare the tax refund efficiency of CIF and FOB terms, and choose the most suitable trade term for themselves. **status:** suggested **Author:** Andy Guo **Date:** 2026-07-30 ### Answer 9 The on-site inspection result of export goods under CIF terms will indirectly affect the compliance of tax refund declaration. If the on-site inspection finds that the actual cargo value is different from the CIF price on the customs declaration, the customs will issue an Inspection Record Sheet, which needs to be kept as a supporting material for tax refund declaration. If the inspection finds that there is short shipment or over shipment of goods, it is necessary to apply for modifying the CIF price and freight and insurance amount on the customs declaration in time, otherwise the tax base of tax refund declaration will be inconsistent with the actual cargo value, which will trigger tax inspection. In addition, if the inspection finds that the packaging and shipping mark of the goods are inconsistent with the customs declaration, it is necessary to ensure that the shipping mark on the freight and insurance voucher is consistent with the actual goods, so as to avoid obstacles to tax refund declaration caused by mismatched cargo flow information. It is recommended that enterprises conduct pre-inspection before goods shipment, find and correct information such as cargo value and shipping mark in time, and reduce the impact of on-site inspection on tax refund declaration. **status:** suggested **Author:** Lucas Liu **Date:** 2026-07-30 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What Core Document and Data Verification Requirements Should Be Met for Export Tax Refund Declaration Under CIF Terms?", "text": "I am a salesperson at a small foreign trade company in Shanghai. I just completed my first CIF term order to Germany last month, with a cargo value of 100,000 euros. Now I am at the stage of export tax refund declaration and I am too anxious to sleep. We have always handled FOB orders before, and we always declare directly according to the amount on the customs declaration. This time the finance department said that freight and insurance must be deducted from CIF price. However, the amount on the bill of lading and insurance invoice provided by the forwarder is more than 300 euros different from the pre-declared freight and insurance on the customs declaration. I also heard that a peer was subject to tax correspondence investigation due to incorrect splitting of freight and insurance, it took more than three months to get the tax refund, and it also affected the enterprise's export credit rating. Our company is currently under great capital strain and is waiting for the tax refund to pay the supplier. I would like to ask how to accurately declare in this situation? What documents do I need to prepare? Is there any way to avoid the risk of correspondence investigation?", "answerCount": 9, "upvoteCount": 4, "datePublished": "2026-07-30T22:57:04Z", "dateModified": "2026-07-30T22:59:51Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，regarding the pre-document review details，we need to focus on checking three types of core documents: First，the export goods declaration form，confirm that the "Trade Method" column is clearly marked as CIF，and the deviation between the declared freight and insurance data and the subsequent actual settlement voucher is controlled within a reasonable range of ±5%，Second，freight and insurance settlement vouchers such as ocean bill of lading and insurance invoice，ensure that the consignor，consignee and cargo description on the voucher fully match the declaration form. If there is a difference exceeding the reasonable range，the forwarder shall be required to issue a Freight and Insurance Difference Statement and affix an official seal as supplementary supporting evidence，Third，the VAT special invoice，ensure that the cargo amount recorded on the invoice is consistent with the converted FOB price on the declaration form. Regarding connection of core nodes，you need to accurately enter the FOB Taxable Amount in the export tax refund declaration system. The calculation formula is: Total CIF price on declaration form - Freight marked on declaration form - Insurance premium marked on declaration form. If there is a reasonable difference between the actual freight and insurance and the declaration form data，you can declare according to the declaration form data first，and keep the actual settlement voucher for future reference，no need to modify the declaration data. Regarding abnormal contingency plans，if you receive a correspondence investigation notice from the tax authority，you need to submit full set of materials including freight and insurance settlement vouchers，difference statement and foreign trade contract within 3 working days，and actively cooperate with the inspection，to avoid tax refund stagnation or impact on credit rating caused by delayed data submission. For final compliance implementation，it is necessary to ensure "Consistency of Four Flows" ，that is，the cargo value and consignee/consignor information on the foreign trade contract，customs declaration，settlement voucher and VAT special invoice are fully matched. After completing and passing the pre-declaration verification，you can submit the formal declaration to ensure timely arrival of tax refund funds.", "upvoteCount": 4, "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html#acceptedAnswer", "datePublished": "2026-07-30T23:49:36Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Under CIF terms, the declared freight and insurance data on the customs declaration directly determines the tax base of export tax refund, and it is necessary to strictly follow the customs valuation rules. When declaring to customs, you need to truthfully declare the actual incurred freight and insurance. If you can only estimate before the goods are shipped, you need to control the deviation between the estimated amount and the actual settlement amount within ±5%, and complete supplementary declaration correction through the Customs Single Window within 10 working days after the goods are shipped. If you fail to correct in time, the inconsistency between the declaration data and the actual freight and insurance voucher will directly lead to verification failure in the tax refund declaration system, and even trigger joint inspection by customs and tax authorities. In addition, the "Trade Method" column on the customs declaration must be clearly marked as "CIF". If it is mistakenly filled as FOB, you need to apply for deletion and re-declaration before the declaration is cleared, otherwise you will not be able to deduct freight and insurance according to CIF rules for tax refund declaration later.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html#suggestedAnswer-2", "datePublished": "2026-07-30T23:43:30Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "Under CIF terms, export enterprises need to obtain official freight and insurance settlement vouchers from the forwarder as supporting documents for tax refund declaration. For ocean freight, you need to obtain the VAT ordinary invoice or special invoice issued by the forwarder, and the remark column of the invoice shall indicate core information such as vessel name and voyage, bill of lading number, port of departure, port of destination; for insurance premium, you need to obtain the insurance policy or insurance invoice issued by the insurance company, and the remark column shall indicate the declaration number and cargo value of the insured goods, etc. In addition, you need to ensure that the cargo weight and number of packages on the bill of lading are completely consistent with those on the customs declaration. If the forwarder backdates the bill of lading, it will lead to inconsistency between the actual occurrence time of freight and insurance and the export date on the customs declaration, which will further affect the compliance of tax refund declaration. Meanwhile, it is recommended that enterprises sign a clear freight and insurance settlement agreement with the forwarder, and stipulate the delivery time of vouchers, so as to avoid affecting the progress of tax refund declaration due to delayed delivery of vouchers.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html#suggestedAnswer-3", "datePublished": "2026-07-30T23:40:56Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "The tax base for export tax refund under CIF terms is FOB price, that is, the balance after deducting freight and insurance from CIF price. This rule conforms to the internationally accepted tax calculation logic for export tax refund. Enterprises should note that if freight and insurance are included in the cargo value of the VAT special invoice, freight and insurance need to be listed separately when issuing the invoice, or the input tax shall be transferred out during declaration, so as to avoid wrong tax refund amount caused by double taxation. In addition, if an enterprise adopts VAT deferred taxation, it needs to ensure that the freight and insurance part in CIF price is not included in the scope of deferred taxation, otherwise it will lead to disputes over the cargo value identification of tax refund declaration by the tax authority. It is recommended that enterprises establish a separate accounting ledger for freight and insurance, record CIF price, freight and insurance amount, FOB price and other data item by item, so as to quickly provide supporting materials when the tax authority conducts inspection and reduce the risk of correspondence investigation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html#suggestedAnswer-4", "datePublished": "2026-07-30T23:34:40Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "Export tax refund declaration under CIF terms needs to meet the compliance requirement of "Consistency of Four Flows", among which the matching of capital flow is particularly critical. Enterprises need to ensure that the collection amount is consistent with the FOB price after deducting freight and insurance from CIF price. If the collection amount includes freight and insurance (that is, the overseas customer pays directly to the forwarder), it is necessary to provide materials such as the payment certificate between the overseas customer and the forwarder, and the entrustment payment agreement, to prove that freight and insurance are not settled through the enterprise's account. In addition, if an enterprise uses an offshore account for collection, it needs to match the collection flow of the offshore account with the customs declaration and invoice one by one, so as to avoid the tax authority identifying it as "capital backflow" due to disordered capital flow, which will trigger tax refund inspection. It is recommended that enterprises conduct cross-border RMB collection through CIPS system to ensure the traceability of capital flow and improve the compliance of tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html#suggestedAnswer-5", "datePublished": "2026-07-30T23:29:30Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The foreign trade contract under CIF terms shall clearly stipulate the bearer of freight and insurance, settlement method, document delivery requirements and other contents, to avoid obstacles to tax refund declaration caused by vague contract terms. The contract shall clearly mark "Trade method is CIF", and specify in detail the calculation standards of freight and insurance (such as insurance premium calculated as 1% of cargo value). If the actual freight and insurance are inconsistent with the agreement, a supplementary agreement shall be signed and affixed with the official seals of both parties as supporting materials for tax refund declaration. In addition, avoid the clause "the seller bears freight and insurance but does not provide vouchers" in the contract, otherwise the enterprise will not be able to provide legal and effective freight and insurance vouchers, and thus cannot deduct freight and insurance for tax refund declaration. If the freight and insurance voucher is missing due to contract dispute, it is necessary to issue a Document Missing Statement and provide alternative supporting materials in time to ensure the compliance of tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html#suggestedAnswer-6", "datePublished": "2026-07-30T23:29:14Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The core inspection point of export tax refund audit under CIF terms is "Consistency of Four Flows", that is, the information of contract flow, cargo flow, capital flow and invoice flow is completely matched. The audit will focus on the authenticity and rationality of freight and insurance vouchers. If the freight and insurance amount exceeds 20% of the average level of the same industry, it will trigger an abnormal warning, which will further lead to tax correspondence investigation. Enterprises shall establish an archiving system for tax refund documents, and keep materials such as customs declaration, freight and insurance vouchers, VAT invoices and contracts for at least 10 years, to facilitate audit inspection. If you receive a tax correspondence investigation notice, you need to submit the full set of documents within the specified time limit, and actively cooperate with the auditor's inspection. If there is any missing document, you need to issue a Document Missing Statement and provide alternative supporting materials in time, to avoid tax refund being recovered due to failure to pass the audit.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html#suggestedAnswer-7", "datePublished": "2026-07-30T23:18:55Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "Accurate calculation of supply chain cost under CIF terms directly affects the tax base of export tax refund. Enterprises need to establish a CIF price splitting model to accurately split cargo value, freight and insurance, so as to ensure the accuracy of FOB price for tax refund declaration. It is recommended that enterprises formulate a reasonable range of freight and insurance according to the quotation standards of different routes and different forwarders, to avoid abnormal tax refund declaration caused by excessive deviation of estimated amount. In addition, if an enterprise adopts CIF terms for a long term, it can sign an annual framework agreement with the forwarder to lock the freight and insurance price, and reduce the impact of cost fluctuation on tax refund declaration. Meanwhile, enterprises can optimize supply chain routes, choose direct routes to shorten transportation time, reduce freight and insurance costs, thereby increasing the proportion of FOB price and indirectly increasing the tax refund amount. It is recommended that enterprises regularly compare the tax refund efficiency of CIF and FOB terms, and choose the most suitable trade term for themselves.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html#suggestedAnswer-8", "datePublished": "2026-07-30T23:14:18Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "The on-site inspection result of export goods under CIF terms will indirectly affect the compliance of tax refund declaration. If the on-site inspection finds that the actual cargo value is different from the CIF price on the customs declaration, the customs will issue an Inspection Record Sheet, which needs to be kept as a supporting material for tax refund declaration. If the inspection finds that there is short shipment or over shipment of goods, it is necessary to apply for modifying the CIF price and freight and insurance amount on the customs declaration in time, otherwise the tax base of tax refund declaration will be inconsistent with the actual cargo value, which will trigger tax inspection. In addition, if the inspection finds that the packaging and shipping mark of the goods are inconsistent with the customs declaration, it is necessary to ensure that the shipping mark on the freight and insurance voucher is consistent with the actual goods, so as to avoid obstacles to tax refund declaration caused by mismatched cargo flow information. It is recommended that enterprises conduct pre-inspection before goods shipment, find and correct information such as cargo value and shipping mark in time, and reduce the impact of on-site inspection on tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cif-term-export-tax-refund-document-data-verification-requirements.html#suggestedAnswer-9", "datePublished": "2026-07-30T22:59:51Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "What Core Document and Data Verification Requirements Should Be Met for Export Tax Refund Declaration Under CIF Terms?"} ] } ] ```