What are the core compliance rules and practical operation precautions for filling out the Export Tax Refund Foreign Exchange Receipt Statement?

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  • Sep 5, 2026 at 11:16
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I am a document specialist at a small foreign trade company in Shanghai. Last week, I took charge of export tax refund declaration for the first time, and now I am stuck on filling out the Export Tax Refund Foreign Exchange Receipt Statement, I am extremely anxious!

We had two batches of goods last month: one was a sample order with advance foreign exchange receipt, the other was a bulk cargo order with long-term letter of credit for foreign exchange receipt, and there is also a final payment that the customer has not paid overdue. I do not know how to fill in the fields corresponding to these special situations, such as "Foreign Exchange Receipt Method", "Actual Foreign Exchange Receipt Date", "Reason for Non-receipt of Foreign Exchange".

I filled it once before and was rejected by the system, saying the data does not match. Now there are only 3 days left before the declaration deadline, I am afraid that filling errors will affect the tax refund, and I am also worried about triggering tax early warnings. I would like to ask how to fill in the form accurately to avoid these pitfalls?

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Cindy Chen
Cindy ChenYears of service：3Customer Rating：5.0

Key Account ManagerStart a Chat

First，you need to complete the pre-document review details: check the core information of foreign exchange receipt slips，customs declaration forms，and export invoices one by one，to ensure the difference between the foreign exchange receipt amount and the FOB price on the customs declaration form is within a reasonable range. For sample orders with advance foreign exchange receipt，you need to keep the customer's sample order confirmation letter，and for long-term letters of credit，you need to attach a copy of the letter of credit as supporting evidence.

Core node connection: When filling in the form，match the corresponding fields according to the business type: for advance collection sample orders，select "Advance Payment" for "Foreign Exchange Receipt Method"，and fill in the actual account arrival date for "Actual Foreign Exchange Receipt Date"，for long-term letter of credit orders，fill in the foreign exchange receipt date agreed in the letter of credit，for overdue final payment that has not been received，fill in "Customer Overdue Payment" truthfully in the "Reason for Non-receipt of Foreign Exchange" column，and attach the email records of communication between both parties.

Abnormal response plan: If the system prompts data mismatch，first check whether the transaction code of the foreign exchange receipt slip is "121010" (general trade foreign exchange receipt). If it is other codes，contact the bank to adjust it，if an early warning is triggered because the long-term letter of credit has not been received，you can submit the letter of credit extension proof to apply for delayed review.

Final compliance implementation: After filling in the form，verify it through the pre-declaration module of the electronic tax bureau，and submit it formally after confirming no prompts. At the same time，keep all documents for future reference for at least 5 years.

Reference: Guidelines for Avoiding Pitfalls in Factory Import and Export Agency Services: A 5-Step Practical SOP from Qualification Review to Foreign Exchange Verification
Lucas Liu
Lucas LiuYears of service：8Customer Rating：5.0

Senior Operations ConsultantStart a Chat

It is necessary to focus on verifying the three fields of "Export Goods Customs Declaration Number", "Export Date" and "FOB Price" between the Export Tax Refund Foreign Exchange Receipt Statement and the customs declaration form, to ensure they are completely consistent. If the customs declaration form is modified and re-declared, you need to use the latest customs declaration number to fill in the form, to avoid the system identifying it as abnormal data.

For LCL export businesses, you need to split and fill in according to the foreign exchange receipt proportion corresponding to each customs declaration form. It is forbidden to merge the foreign exchange receipt amounts of multiple customs declaration forms into the same record, otherwise it will trigger a joint early warning between customs and tax authorities.

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

Senior Manager of Foreign Exchange & Tax RebatesStart a Chat

For businesses with long-term letter of credit foreign exchange receipt, when filling out the Export Tax Refund Foreign Exchange Receipt Statement, you need to simultaneously file the relevant agreement for long-term foreign exchange receipt in the tax system, to ensure that the foreign exchange receipt time of the tax refund declaration is consistent with the tax filing time, which can avoid the situation that the tax refund is temporarily not granted due to delayed foreign exchange receipt being recognized as non-receipt of foreign exchange. For advance foreign exchange receipt of sample orders, if the sample amount is less than 500 US dollars, you can check "Small Amount Sample" in the "Special Business Identification" column, no need to provide additional foreign exchange receipt slip as supporting evidence, simplifying the declaration process.

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

Senior Foreign Trade ConsultantStart a Chat

When filling out the Export Tax Refund Foreign Exchange Receipt Statement, you need to ensure that the transaction counterparty of the foreign exchange receipt slip is consistent with the overseas buyer on the customs declaration form. If there is a third-party payment situation, you need to indicate the reason for third-party payment in the "Remarks" column, and attach the payment agreement and the association certificate between the paying party and the buyer, otherwise it will be recognized as non-compliant foreign exchange receipt, affecting the tax refund review.

At the same time, you need to note that the currency of the foreign exchange receipt slip is consistent with the pricing currency of the customs declaration form. If there is currency conversion, you need to mark the conversion exchange rate and the number of the conversion certificate issued by the bank.

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

Documentation SupervisorStart a Chat

When filling out the Export Tax Refund Foreign Exchange Receipt Statement, you need to ensure that the "Actual Foreign Exchange Receipt Amount" is completely consistent with the sum of "Settlement Amount + Spot Exchange Amount" on the bank slip. If bank handling fees are deducted, you need to indicate the handling fee amount and the number of the bank deduction voucher in the "Remarks" column, to avoid being recognized as inconsistent foreign exchange receipt amount during audit.

For businesses with overdue foreign exchange receipt, you need to complete the non-receipt filing before declaration. If the foreign exchange is not received for more than 180 days and no filing is made, the refunded tax will be recovered and late fees will be incurred.

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

Trade Solutions ManagerStart a Chat

For the overdue final payment that has not been received, when filling in the "Reason for Non-receipt of Foreign Exchange" in the Export Tax Refund Foreign Exchange Receipt Statement, you need to fill it in truthfully, and shall not fabricate the reason. If you provide false supporting documents for non-receipt of foreign exchange, you will involve legal risks of defrauding export tax refunds.

You need to keep communication emails with customers, payment reminders and other legal documents as supporting evidence. For long-term letter of credit businesses, you need to ensure that there are no soft clauses in the letter of credit terms. Otherwise, you need to note the content of the soft clauses when filling in the form, and provide communication records with the bank, to avoid foreign exchange receipt risks caused by the inability to honor the letter of credit.

Evelyn Li
Evelyn LiYears of service：3Customer Rating：5.0

Cross-border Compliance SupervisorStart a Chat

When filling out the Export Tax Refund Foreign Exchange Receipt Statement, you need to reasonably plan the filling time in combination with the foreign exchange receipt rhythm of the supply chain. For sample orders with advance foreign exchange receipt, you can fill in the form immediately after the sample is exported, without waiting for the foreign exchange receipt of the bulk goods; for bulk cargo orders with long-term letters of credit, you can complete the filling 15 days before the letter of credit expires, trigger pre-review in advance, and avoid tax refund delays.

At the same time, you need to establish a foreign exchange receipt ledger to track the foreign exchange receipt progress of each business, ensure that the filled data is consistent with the ledger data, and improve the declaration efficiency.

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