--- title: "What Core Documents and Compliance Supporting Materials Are Required for General Trade Export Tax Refund?" description: "For foreign trade enterprises covering both general trade and cross-border e-commerce B2B business，the first self-handled export tax refund application is often rejected by the tax bureau due to missing documents，exposing the enterprise to risks of delayed tax refund and affected credit rating. It is required to prepare corresponding core documents and compliance supporting materials according to different business models，distinguish the document differences between manufacturing and foreign tra..." url: "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-09-30" dateModified: "2026-09-30" brand: "Zhongshen Trading China" answerCount: 10 --- # What Core Documents and Compliance Supporting Materials Are Required for General Trade Export Tax Refund? ## Question I am the head of a foreign trade company based in Shanghai that covers both general trade and cross-border e-commerce B2B business. We have always entrusted an agent to handle export tax refund before. This quarter, we plan to handle it by ourselves to reduce operating costs. However, our first submission of tax refund documents last week was rejected by the tax bureau because we missed the platform transaction certificate for cross-border e-commerce B2B. This not only delayed the arrival of the tax refund, but we also received a compliance reminder from the tax bureau, stating that another mistake may affect the enterprise's credit rating. We now have two more shipments to apply for tax refund: one is a general trade order for European customers, another is a cross-border e-commerce B2B order shipped from a North American warehouse, and we also have a special entrusted processing business. I am worried that missing documents again will affect the tax refund progress, and I am not clear about the differences in document requirements for different business models. I am so worried that I can't sleep well at night, and I want to ask what documents are actually required for export tax refund application? ## Answers ### Answer 1 — Best Answer First of all，pre-document review shall be completed according to the business model，**for general trade export，it is necessary to focus on verifying the consistency of customs declaration form，special VAT invoice，export sales contract，packing list and bill of lading**，to ensure the matching of "four flows" (goods，invoice，payment，document)，for cross-border e-commerce B2B model，it is required to additionally provide transaction orders from cross-border e-commerce platforms and logistics tracking documents，and the logistics tracking must cover the whole process from domestic warehouse outbound to overseas signing. Attention shall be paid to the timeliness and standardization of documents at core nodes: the electronic information of customs declaration form must be confirmed within 45 days after export，and the special VAT invoice must be certified within 30 days after invoicing. The product name and specification on the invoice must be completely consistent with those on the customs declaration form，and vague expressions such as "one batch of goods" or "miscellaneous goods" are not allowed，manufacturing enterprises need to additionally provide the *Declaration Schedule for Exemption，Credit and Refund of Export Goods*，while foreign trade enterprises need to provide the *Import Details Declaration Form for Export Tax Refund*. The filling logic of the two is completely different，and must be strictly distinguished. Contingency plans shall be prepared in advance for abnormal situations: if there is inconsistency between the information on the customs declaration form and the invoice，you must contact the customs to modify the declaration form or ask the supplier to reissue the invoice before tax refund declaration，so as to avoid being put on hold by the tax bureau due to information inconsistency，if it involves special businesses such as entrusted processing and re-export via bonded area，additional special materials such as entrusted processing contract and outbound filing list of bonded area shall be supplemented，and a business description shall be submitted to the competent tax bureau in advance. Final compliance implementation requires document filing: all tax refund documents shall be kept as original or electronic scanned copies for no less than 10 years，and electronic documents shall be stored encrypted. Complete documents shall be provided within 3 working days when the tax bureau conducts spot checks，so as to avoid recovery of already refunded tax due to incomplete filing. **status:** accepted **Author:** Michael Zhang **Date:** 2026-09-30 ### Answer 2 As the core document for export tax refund, it is necessary to ensure that fields such as "domestic source of goods", "transaction term" and "commodity code" on the customs declaration form completely match the actual business: if the domestic source of goods is filled incorrectly, the tax bureau may not be able to verify the authenticity of the source of goods, which will further delay the tax refund and even trigger a correspondence investigation; the commodity code must correspond to the product name on the special VAT invoice. If the code classification is wrong, it will not only affect the tax refund rate, but also may be identified as false declaration by the tax bureau. In addition, the export date on the customs declaration form must be consistent with the departure date on the bill of lading. If there is any discrepancy, a postponement certificate issued by the shipping company shall be provided as supporting material, otherwise the tax bureau will not recognize the tax refund eligibility of this export business. For paperless customs declaration business, it is necessary to ensure that the electronic information of the customs declaration form has been synchronized to the electronic tax bureau, and the electronic signature is clear and identifiable, so as to avoid rejection of tax refund declaration due to missing electronic information. **status:** suggested **Author:** Victor Sun **Date:** 2026-09-30 ### Answer 3 Logistics documents required for export tax refund must meet the requirement of completeness of title transfer: the bill of lading under general trade must be a "clean on board bill of lading", and the consignee information must be consistent with the buyer in the export sales contract. If it is an order bill of lading, it must ensure continuous and compliant endorsement; for cross-border e-commerce B2B model, the logistics tracking document must include key nodes such as domestic warehouse outbound time, overseas customs clearance time and overseas signing time, and the tracking number on the document must completely match the waybill number on the customs declaration form. In case of abnormal logistics situations such as container rolling or port change, the shipping company or logistics service provider shall be required to issue an official abnormal description letter in time, and the export date on the customs declaration form shall be updated synchronously, so as to avoid affecting the tax refund declaration due to inconsistency between logistics documents and customs declaration information. In addition, for goods exported to Southeast Asia by land, road cargo manifest and exit certificate from border port shall be provided as compliance supporting documents for the logistics link. **status:** suggested **Author:** Kevin Lin **Date:** 2026-09-30 ### Answer 4 For tax materials related to export tax refund, focus should be placed on the compliance of special VAT invoices: the issuer of the invoice must be the actual supplier of the goods. For entrusted processing business, the entrusted processing enterprise must issue a special VAT invoice for processing fees, and the remark column of the invoice must be marked with "entrusted processing"; for export business involving cross-border related party transactions, additional related party transaction pricing documents shall be provided to prove that the transaction price complies with the arm's length principle, so as to avoid tax refund suspension caused by the tax bureau's determination of unreasonable transfer pricing. In addition, if the enterprise has applied for VAT deferral, the VAT deferral declaration form for import link and the tax payment certificate issued by the customs shall be provided to ensure that the tax refund documents are consistent with the tax data of the import link, and avoid the compliance risk of mismatch between input and output tax. **status:** suggested **Author:** Daniel Xu **Date:** 2026-09-30 ### Answer 5 The foreign exchange receipt and payment documents required for export tax refund must meet the requirement of "matching between goods flow and capital flow": under general trade, a bank-issued exchange settlement memo or foreign exchange receipt certificate shall be provided, and the received foreign exchange amount must be consistent with the transaction amount specified in the export sales contract. If there are deductions such as commission or discount, corresponding commission agreement or discount certificate shall be provided; for cross-border e-commerce B2B model, transaction records from cross-border payment platforms shall be provided, and the transaction amount and counterparty in the records must completely match the platform order. If the foreign exchange receipt is delayed for more than 180 days after export, the *Statement of Foreign Exchange Receipt for Export Goods* and supporting materials for delayed foreign exchange receipt, such as the buyer's payment commitment letter, shall be submitted to the competent tax bureau in advance, so as to avoid recovery of already refunded tax by the tax bureau due to failure to receive foreign exchange in time. In addition, for business using Cross-Border Interbank Payment System (CIPS), the payment message from CIPS system shall be provided as supporting evidence for capital flow. **status:** suggested **Author:** Lucas Liu **Date:** 2026-09-30 ### Answer 6 Legal documents required for export tax refund must ensure the compliance and completeness of clauses: the export sales contract must clearly specify core clauses such as product name, specification, quantity, transaction term, payment method and delivery time, and the content of the clauses must be consistent with the information on the customs declaration form and invoice; for entrusted agency export business, a formal *Entrusted Agency Export Agreement* shall be provided, which must clearly specify the rights and obligations of both parties, the ownership of tax refund, etc., so as to avoid tax refund disputes caused by vague agreement clauses. In addition, for export goods involving intellectual property rights, the filing certificate of intellectual property rights customs protection or the buyer's authorization for use certificate shall be provided as compliance supporting evidence, so as to avoid tax refund suspension caused by infringement issues. If delivery delay is caused by force majeure, relevant supporting materials such as meteorological certificate and shipping company's notification shall be provided to ensure the continuity of tax refund documents. **status:** suggested **Author:** Jason Wu **Date:** 2026-09-30 ### Answer 7 If the export goods are inspected by the customs on site, the *Inspection Record* issued by the customs shall be kept as supporting material for export tax refund: the inspection record must clearly record whether the actual situation of the goods is consistent with the declaration information on the customs declaration form. If there is any discrepancy, the *Customs Declaration Modification/Cancellation Confirmation* issued by the customs shall be provided, and the information on other documents such as invoices and contracts shall be updated synchronously; if the goods need to be sent for inspection during the inspection process, a *Laboratory Test Report* issued by a customs-approved testing institution shall be provided to prove that the product name and specification of the goods are consistent with the declaration information, otherwise the tax bureau will not recognize the tax refund eligibility of this business. In addition, for the inspection of bulk goods, weight notes, tally sheets and other materials shall be provided as supporting evidence for the quantity of goods, so as to ensure the authenticity of goods flow and avoid triggering tax bureau correspondence investigation or tax refund verification due to quantity inconsistency. **status:** suggested **Author:** Andy Guo **Date:** 2026-09-30 ### Answer 8 For export tax refund of dangerous goods or special category goods, additional compliance materials related to packaging shall be supplemented: dangerous goods need to provide the *Result List of Identification on Use of Transport Packaging for Outbound Dangerous Goods* and MSDS (Material Safety Data Sheet), and the content of MSDS must be consistent with the commodity information on the customs declaration form; for goods requiring special packaging such as fragile goods and precision instruments, a description document of the packaging plan and reinforcement photos shall be provided to prove that the packaging meets the transportation safety requirements, so as to avoid goods damage caused by non-compliant packaging, which will further affect the authenticity of tax refund. In addition, for goods using wooden packaging, the *Quarantine Treatment Qualification Certificate for Outbound Goods Wooden Packaging* shall be provided to ensure that the wooden packaging meets IPPC standards. This certificate shall be kept as supporting material for tax refund, so as to avoid affecting tax refund declaration due to compliance risks caused by packaging quarantine issues. **status:** suggested **Author:** Grace Wang **Date:** 2026-09-30 ### Answer 9 Compliance verification of export tax refund documents shall focus on "consistency of four flows": for goods flow, outbound warehouse notes, packing lists, logistics tracking documents and other materials shall be provided to prove that the goods are actually exported; for capital flow, foreign exchange receipt certificates, exchange settlement memos and other materials shall be provided to prove that the capital has actually arrived; for invoice flow, special VAT invoices, export invoices and other materials shall be provided to prove that the invoice information is consistent with the goods information; for document flow, customs declaration forms, export sales contracts and other materials shall be provided to prove the authenticity of the business. If the "four flows" are inconsistent, reasonable description materials and supporting evidence shall be provided, otherwise the tax bureau will identify it as non-compliance, suspend tax refund or even recover the already refunded tax. In addition, tax refund documents shall be classified and archived according to business batches, electronic documents shall be stored on a secure server and backed up regularly, so as to ensure that complete documents can be provided in time when the tax bureau conducts spot checks. **status:** suggested **Author:** Cindy Chen **Date:** 2026-09-30 ### Answer 10 Export tax refund documents under different trade terms shall match the corresponding cost structure: under FOB term, domestic freight invoice and packing list shall be provided to prove the FOB cost of the goods; under CIF term, international freight invoice and insurance policy shall be additionally provided, and the amount of freight and insurance premium must be consistent with the agreement in the export sales contract, so as to avoid affecting the calculation base of tax refund due to inconsistent cost structure. Manufacturing enterprises need to provide the *Production Cost Accounting Statement* to prove the actual production cost of export goods and ensure accurate tax refund calculation; foreign trade enterprises need to provide the *Purchase Cost Details Statement* to prove that the purchase cost of goods is consistent with the invoice amount. In addition, for business involving supply chain finance, materials such as factoring agreement or letter of credit shall be provided as auxiliary supporting evidence for capital flow to ensure the completeness of tax refund documents. **status:** suggested **Author:** Evelyn Li **Date:** 2026-09-30 ## 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 Documents and Compliance Supporting Materials Are Required for General Trade Export Tax Refund?", "text": "I am the head of a foreign trade company based in Shanghai that covers both general trade and cross-border e-commerce B2B business. We have always entrusted an agent to handle export tax refund before. This quarter, we plan to handle it by ourselves to reduce operating costs. However, our first submission of tax refund documents last week was rejected by the tax bureau because we missed the platform transaction certificate for cross-border e-commerce B2B. This not only delayed the arrival of the tax refund, but we also received a compliance reminder from the tax bureau, stating that another mistake may affect the enterprise's credit rating. We now have two more shipments to apply for tax refund: one is a general trade order for European customers, another is a cross-border e-commerce B2B order shipped from a North American warehouse, and we also have a special entrusted processing business. I am worried that missing documents again will affect the tax refund progress, and I am not clear about the differences in document requirements for different business models. I am so worried that I can't sleep well at night, and I want to ask what documents are actually required for export tax refund application?", "answerCount": 10, "upvoteCount": 2, "datePublished": "2026-09-30T03:17:13Z", "dateModified": "2026-09-30T03:39:06Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，pre-document review shall be completed according to the business model， for general trade export，it is necessary to focus on verifying the consistency of customs declaration form，special VAT invoice，export sales contract，packing list and bill of lading ，to ensure the matching of "four flows" (goods，invoice，payment，document)，for cross-border e-commerce B2B model，it is required to additionally provide transaction orders from cross-border e-commerce platforms and logistics tracking documents，and the logistics tracking must cover the whole process from domestic warehouse outbound to overseas signing. Attention shall be paid to the timeliness and standardization of documents at core nodes: the electronic information of customs declaration form must be confirmed within 45 days after export，and the special VAT invoice must be certified within 30 days after invoicing. The product name and specification on the invoice must be completely consistent with those on the customs declaration form，and vague expressions such as "one batch of goods" or "miscellaneous goods" are not allowed，manufacturing enterprises need to additionally provide the Declaration Schedule for Exemption，Credit and Refund of Export Goods ，while foreign trade enterprises need to provide the Import Details Declaration Form for Export Tax Refund . The filling logic of the two is completely different，and must be strictly distinguished. Contingency plans shall be prepared in advance for abnormal situations: if there is inconsistency between the information on the customs declaration form and the invoice，you must contact the customs to modify the declaration form or ask the supplier to reissue the invoice before tax refund declaration，so as to avoid being put on hold by the tax bureau due to information inconsistency，if it involves special businesses such as entrusted processing and re-export via bonded area，additional special materials such as entrusted processing contract and outbound filing list of bonded area shall be supplemented，and a business description shall be submitted to the competent tax bureau in advance. Final compliance implementation requires document filing: all tax refund documents shall be kept as original or electronic scanned copies for no less than 10 years，and electronic documents shall be stored encrypted. Complete documents shall be provided within 3 working days when the tax bureau conducts spot checks，so as to avoid recovery of already refunded tax due to incomplete filing.", "upvoteCount": 2, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#acceptedAnswer", "datePublished": "2026-09-30T05:12:44Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "As the core document for export tax refund, it is necessary to ensure that fields such as "domestic source of goods", "transaction term" and "commodity code" on the customs declaration form completely match the actual business: if the domestic source of goods is filled incorrectly, the tax bureau may not be able to verify the authenticity of the source of goods, which will further delay the tax refund and even trigger a correspondence investigation; the commodity code must correspond to the product name on the special VAT invoice. If the code classification is wrong, it will not only affect the tax refund rate, but also may be identified as false declaration by the tax bureau. In addition, the export date on the customs declaration form must be consistent with the departure date on the bill of lading. If there is any discrepancy, a postponement certificate issued by the shipping company shall be provided as supporting material, otherwise the tax bureau will not recognize the tax refund eligibility of this export business. For paperless customs declaration business, it is necessary to ensure that the electronic information of the customs declaration form has been synchronized to the electronic tax bureau, and the electronic signature is clear and identifiable, so as to avoid rejection of tax refund declaration due to missing electronic information.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#suggestedAnswer-2", "datePublished": "2026-09-30T05:04:30Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "Logistics documents required for export tax refund must meet the requirement of completeness of title transfer: the bill of lading under general trade must be a "clean on board bill of lading", and the consignee information must be consistent with the buyer in the export sales contract. If it is an order bill of lading, it must ensure continuous and compliant endorsement; for cross-border e-commerce B2B model, the logistics tracking document must include key nodes such as domestic warehouse outbound time, overseas customs clearance time and overseas signing time, and the tracking number on the document must completely match the waybill number on the customs declaration form. In case of abnormal logistics situations such as container rolling or port change, the shipping company or logistics service provider shall be required to issue an official abnormal description letter in time, and the export date on the customs declaration form shall be updated synchronously, so as to avoid affecting the tax refund declaration due to inconsistency between logistics documents and customs declaration information. In addition, for goods exported to Southeast Asia by land, road cargo manifest and exit certificate from border port shall be provided as compliance supporting documents for the logistics link.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#suggestedAnswer-3", "datePublished": "2026-09-30T05:01:53Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "For tax materials related to export tax refund, focus should be placed on the compliance of special VAT invoices: the issuer of the invoice must be the actual supplier of the goods. For entrusted processing business, the entrusted processing enterprise must issue a special VAT invoice for processing fees, and the remark column of the invoice must be marked with "entrusted processing"; for export business involving cross-border related party transactions, additional related party transaction pricing documents shall be provided to prove that the transaction price complies with the arm's length principle, so as to avoid tax refund suspension caused by the tax bureau's determination of unreasonable transfer pricing. In addition, if the enterprise has applied for VAT deferral, the VAT deferral declaration form for import link and the tax payment certificate issued by the customs shall be provided to ensure that the tax refund documents are consistent with the tax data of the import link, and avoid the compliance risk of mismatch between input and output tax.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#suggestedAnswer-4", "datePublished": "2026-09-30T04:43:42Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The foreign exchange receipt and payment documents required for export tax refund must meet the requirement of "matching between goods flow and capital flow": under general trade, a bank-issued exchange settlement memo or foreign exchange receipt certificate shall be provided, and the received foreign exchange amount must be consistent with the transaction amount specified in the export sales contract. If there are deductions such as commission or discount, corresponding commission agreement or discount certificate shall be provided; for cross-border e-commerce B2B model, transaction records from cross-border payment platforms shall be provided, and the transaction amount and counterparty in the records must completely match the platform order. If the foreign exchange receipt is delayed for more than 180 days after export, the Statement of Foreign Exchange Receipt for Export Goods and supporting materials for delayed foreign exchange receipt, such as the buyer's payment commitment letter, shall be submitted to the competent tax bureau in advance, so as to avoid recovery of already refunded tax by the tax bureau due to failure to receive foreign exchange in time. In addition, for business using Cross-Border Interbank Payment System (CIPS), the payment message from CIPS system shall be provided as supporting evidence for capital flow.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#suggestedAnswer-5", "datePublished": "2026-09-30T04:26:55Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Legal documents required for export tax refund must ensure the compliance and completeness of clauses: the export sales contract must clearly specify core clauses such as product name, specification, quantity, transaction term, payment method and delivery time, and the content of the clauses must be consistent with the information on the customs declaration form and invoice; for entrusted agency export business, a formal Entrusted Agency Export Agreement shall be provided, which must clearly specify the rights and obligations of both parties, the ownership of tax refund, etc., so as to avoid tax refund disputes caused by vague agreement clauses. In addition, for export goods involving intellectual property rights, the filing certificate of intellectual property rights customs protection or the buyer's authorization for use certificate shall be provided as compliance supporting evidence, so as to avoid tax refund suspension caused by infringement issues. If delivery delay is caused by force majeure, relevant supporting materials such as meteorological certificate and shipping company's notification shall be provided to ensure the continuity of tax refund documents.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#suggestedAnswer-6", "datePublished": "2026-09-30T04:22:50Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "If the export goods are inspected by the customs on site, the Inspection Record issued by the customs shall be kept as supporting material for export tax refund: the inspection record must clearly record whether the actual situation of the goods is consistent with the declaration information on the customs declaration form. If there is any discrepancy, the Customs Declaration Modification/Cancellation Confirmation issued by the customs shall be provided, and the information on other documents such as invoices and contracts shall be updated synchronously; if the goods need to be sent for inspection during the inspection process, a Laboratory Test Report issued by a customs-approved testing institution shall be provided to prove that the product name and specification of the goods are consistent with the declaration information, otherwise the tax bureau will not recognize the tax refund eligibility of this business. In addition, for the inspection of bulk goods, weight notes, tally sheets and other materials shall be provided as supporting evidence for the quantity of goods, so as to ensure the authenticity of goods flow and avoid triggering tax bureau correspondence investigation or tax refund verification due to quantity inconsistency.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#suggestedAnswer-7", "datePublished": "2026-09-30T04:18:52Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "For export tax refund of dangerous goods or special category goods, additional compliance materials related to packaging shall be supplemented: dangerous goods need to provide the Result List of Identification on Use of Transport Packaging for Outbound Dangerous Goods and MSDS (Material Safety Data Sheet), and the content of MSDS must be consistent with the commodity information on the customs declaration form; for goods requiring special packaging such as fragile goods and precision instruments, a description document of the packaging plan and reinforcement photos shall be provided to prove that the packaging meets the transportation safety requirements, so as to avoid goods damage caused by non-compliant packaging, which will further affect the authenticity of tax refund. In addition, for goods using wooden packaging, the Quarantine Treatment Qualification Certificate for Outbound Goods Wooden Packaging shall be provided to ensure that the wooden packaging meets IPPC standards. This certificate shall be kept as supporting material for tax refund, so as to avoid affecting tax refund declaration due to compliance risks caused by packaging quarantine issues.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#suggestedAnswer-8", "datePublished": "2026-09-30T04:16:47Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "Compliance verification of export tax refund documents shall focus on "consistency of four flows": for goods flow, outbound warehouse notes, packing lists, logistics tracking documents and other materials shall be provided to prove that the goods are actually exported; for capital flow, foreign exchange receipt certificates, exchange settlement memos and other materials shall be provided to prove that the capital has actually arrived; for invoice flow, special VAT invoices, export invoices and other materials shall be provided to prove that the invoice information is consistent with the goods information; for document flow, customs declaration forms, export sales contracts and other materials shall be provided to prove the authenticity of the business. If the "four flows" are inconsistent, reasonable description materials and supporting evidence shall be provided, otherwise the tax bureau will identify it as non-compliance, suspend tax refund or even recover the already refunded tax. In addition, tax refund documents shall be classified and archived according to business batches, electronic documents shall be stored on a secure server and backed up regularly, so as to ensure that complete documents can be provided in time when the tax bureau conducts spot checks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#suggestedAnswer-9", "datePublished": "2026-09-30T04:06:43Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "Export tax refund documents under different trade terms shall match the corresponding cost structure: under FOB term, domestic freight invoice and packing list shall be provided to prove the FOB cost of the goods; under CIF term, international freight invoice and insurance policy shall be additionally provided, and the amount of freight and insurance premium must be consistent with the agreement in the export sales contract, so as to avoid affecting the calculation base of tax refund due to inconsistent cost structure. Manufacturing enterprises need to provide the Production Cost Accounting Statement to prove the actual production cost of export goods and ensure accurate tax refund calculation; foreign trade enterprises need to provide the Purchase Cost Details Statement to prove that the purchase cost of goods is consistent with the invoice amount. In addition, for business involving supply chain finance, materials such as factoring agreement or letter of credit shall be provided as auxiliary supporting evidence for capital flow to ensure the completeness of tax refund documents.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-and-compliance-materials-for-general-trade-export-tax-refund.html#suggestedAnswer-10", "datePublished": "2026-09-30T03:39:06Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ] } }, { "@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 Documents and Compliance Supporting Materials Are Required for General Trade Export Tax Refund?"} ] } ] ```