--- title: "What core documents are required for export tax refund declaration? What are the easily overlooked details?" description: "When handling export tax refund declaration，enterprises often encounter tax refund delays or even declaration failures due to missing documents and insufficient control over compliance details，and exclusive documents for special category goods are more likely to be overlooked. It is necessary to sort out the core document list in advance，including export goods declaration form，special VAT invoice，etc。supplement exclusive documents for special categories，and rely on the compliance experience of p..." url: "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-05-31" dateModified: "2026-05-31" brand: "Zhongshen Trading China" answerCount: 9 --- # What core documents are required for export tax refund declaration? What are the easily overlooked details? ## Question I am a foreign trade specialist at a small electromechanical equipment export enterprise in Shanghai. Last month, when I handled export tax refund declaration for the first time, the tax bureau rejected my application because I missed a third-party issued factory inspection report for the goods. This not only delayed the tax refund progress by nearly two weeks, but also got me severely criticized by my supervisor. This time we are going to export a batch of electromechanical products with built-in lithium batteries. I heard that the document requirements for tax refund for special categories are different from those for ordinary goods, and there seem to be new compliance details in 2026? I am very anxious now, afraid that missing documents will affect the tax refund again. I would like to ask, what core documents do I need to prepare for export tax refund declaration? What additional documents are required for special categories? What materials do I need to prepare in advance if I entrust your company as the agent? ## Answers ### Answer 1 — Best Answer First，complete the comprehensive review of pre-required documents. Core materials include: **Export Goods Declaration Form (Tax Refund Copy)**，Special VAT Invoice (Deduction Copy)，and digital export foreign exchange receipt certificate. It is necessary to ensure that the goods name，model，quantity，and transaction amount on all documents are fully consistent，with no traces of alteration，blurring or logical contradiction. For special categories such as electromechanical products with built-in lithium batteries，additional **UN38.3 Dangerous Goods Test Report** and Dangerous Goods Packaging Performance Inspection Result Form are required，which should be submitted to the agent 1-2 weeks in advance for pre-review，to avoid port detention during customs declaration or rejection of tax refund declaration caused by missing exclusive documents. For the connection of core nodes，complete cross-verification of all documents 3 working days before customs declaration. If document inconsistency is found，immediately contact the supplier，testing institution or freight forwarder for correction，if the tax bureau raises an objection during review，submit supplementary explanations and supporting materials within 3 working days. For exception response plans，if the declaration is rejected due to missing documents，you can rely on the compliance green channel of professional agents to submit corrected materials on a priority basis and shorten the review cycle，finally，all documents must be archived for at least 5 years to comply with the 2026 export tax refund compliance retention requirements. **status:** accepted **Author:** Victor Sun **Date:** 2026-05-31 ### Answer 2 In the document review for export tax refund declaration, focus on whether the "supervision mode" field on the customs declaration form matches the tax refund requirements. If "processing with imported materials" is selected incorrectly instead of "general trade", the tax refund declaration will be directly rejected. At the same time, the "foreign exchange settlement method" on the customs declaration form must be consistent with the actual foreign exchange receipt certificate. If there is offshore foreign exchange receipt, supplement the foreign exchange receipt statement of the offshore account and relevant explanations, to avoid customs valuation disputes caused by logical inconsistency between the customs declaration form and the foreign exchange receipt certificate, which will further affect the tax refund progress. In addition, the "levy and exemption nature" on the customs declaration form must be checked as "taxed according to regulations". If other options are selected incorrectly, the VAT deduction chain will be broken, and tax refund cannot be handled normally. **status:** suggested **Author:** Eric Zhou **Date:** 2026-05-31 ### Answer 3 The preparation of documents for export tax refund declaration shall be synchronized with logistics nodes. Pre-review of all core documents shall be completed before cargo loading, to avoid port detention of goods caused by missing documents, which will incur container detention fees and port storage fees. If the goods involve transshipment, ensure that the logistics documents at the transshipment port are consistent with the goods name and quantity on the export declaration form, and the transshipment bill of lading shall be fully endorsed, to avoid affecting foreign exchange receipt and tax refund due to cargo ownership issues. In addition, if the container is rolled over, update the export date on the customs declaration form in time and submit it to the tax bureau synchronously, to avoid abnormal tax refund declaration caused by inconsistency between the export date on the customs declaration form and the actual shipping schedule. **status:** suggested **Author:** Lucas Liu **Date:** 2026-05-31 ### Answer 4 For documents of export tax refund declaration, pay attention to the issuance time of special VAT invoices, which shall be issued within 30 days before the export date of the goods. If the issuance time is later than the export date, supplement the goods delivery note and transportation certificate to prove the authenticity of the transaction, to avoid being identified as falsely issued invoices by the tax bureau. At the same time, if VAT deferral is adopted, additional VAT deferral declaration vouchers and tax guarantee documents recognized by the customs shall be submitted to ensure that the tax refund declaration meets the compliance requirements of cross-border tax planning, and avoid deduction of tax refund amount due to tax structure issues. **status:** suggested **Author:** Andy Guo **Date:** 2026-05-31 ### Answer 5 Foreign exchange receipt documents for export tax refund declaration shall meet the compliance requirements of cross-border receipt and payment of foreign exchange. For SWIFT foreign exchange receipt, a complete screenshot of the MT103 message shall be provided; for CIPS RMB payment, CIPS transaction voucher shall be provided, to ensure that the received foreign exchange amount is consistent with the transaction amount on the customs declaration form. If there is exchange rate difference, supplement the exchange rate conversion explanation. In addition, if the foreign exchange is received from a third-party account, submit the third-party payment agreement and the proof of association between the paying party and the importer, to avoid being identified as capital return, which will further affect the compliance of tax refund declaration. **status:** suggested **Author:** Daniel Xu **Date:** 2026-05-31 ### Answer 6 For trade contracts in export tax refund declaration documents, focus on reviewing the "payment terms" and "goods quality terms". If "inspection before payment" is agreed in the trade contract, supplement the inspection qualification certificate issued by the importer, to avoid the tax refund declaration being put on hold due to delayed foreign exchange receipt. At the same time, if the goods involve intellectual property rights, supplement the intellectual property customs protection filing certificate and authorization letter, to avoid goods being detained by customs due to intellectual property infringement, which will further affect the tax refund process. In addition, the signing date of the trade contract shall be earlier than the export date of the goods. If the contract signing date is later than the export date, supplement chat records or emails of transaction negotiation to prove the authenticity of the transaction. **status:** suggested **Author:** Kevin Lin **Date:** 2026-05-31 ### Answer 7 Among the documents for export tax refund declaration, the packing list of the goods shall be completely consistent with the actual packaging situation of the goods. If the packaging quantity indicated on the packing list is inconsistent with the actual quantity found during on-site inspection, the customs inspection will fail, which will further affect the customs declaration progress and tax refund declaration. In addition, if the goods are dangerous goods, the UN number and packaging category of the dangerous goods shall be marked on the packing list, which shall be consistent with the content of the UN38.3 test report, to avoid the goods being detained by customs due to inconsistent documents during on-site inspection, which will incur additional inspection fees and port detention losses. **status:** suggested **Author:** Cindy Chen **Date:** 2026-05-31 ### Answer 8 For electromechanical products with built-in lithium batteries, the exclusive documents to be supplemented for export tax refund declaration also include the dangerous goods packaging use appraisal certificate, which shall be issued by a packaging testing institution recognized by the customs, and its validity period shall cover the export date of the goods. At the same time, the MSDS report of the goods shall be submitted, and the description of hazardous characteristics in the report shall be consistent with the UN38.3 test report. If the content of the MSDS report is inconsistent with the actual goods, the customs will reject the customs declaration, which will further affect the tax refund declaration. In addition, the shipping mark on the package shall clearly mark the dangerous goods logo and UN number, which shall be consistent with the description in the documents, to avoid objections during on-site inspection caused by packaging identification problems. **status:** suggested **Author:** Michael Zhang **Date:** 2026-05-31 ### Answer 9 Documents for export tax refund declaration shall meet the requirement of "consistency of four streams", that is, the goods stream, capital stream, invoice stream and contract stream are fully matched. In the preparation of documents, supplement the goods delivery note, transportation document, and importer's receipt voucher to prove the authenticity of the goods stream; for the capital stream, provide foreign exchange receipt certificates and bank receipts to ensure that the received foreign exchange amount is consistent with the invoice amount; for the invoice stream, ensure that the goods name and model on the special VAT invoice are completely consistent with those on the customs declaration form; for the contract stream, supplement the trade contract and order confirmation letter, to avoid tax inquiry caused by inconsistency of the four streams, which will further delay the tax refund progress. In addition, all documents shall be archived for at least 5 years for subsequent audit and verification by the tax bureau. **status:** suggested **Author:** Grace Wang **Date:** 2026-05-31 ## 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 are required for export tax refund declaration? What are the easily overlooked details?", "text": "I am a foreign trade specialist at a small electromechanical equipment export enterprise in Shanghai. Last month, when I handled export tax refund declaration for the first time, the tax bureau rejected my application because I missed a third-party issued factory inspection report for the goods. This not only delayed the tax refund progress by nearly two weeks, but also got me severely criticized by my supervisor. This time we are going to export a batch of electromechanical products with built-in lithium batteries. I heard that the document requirements for tax refund for special categories are different from those for ordinary goods, and there seem to be new compliance details in 2026? I am very anxious now, afraid that missing documents will affect the tax refund again. I would like to ask, what core documents do I need to prepare for export tax refund declaration? What additional documents are required for special categories? What materials do I need to prepare in advance if I entrust your company as the agent?", "answerCount": 9, "upvoteCount": 3, "datePublished": "2026-05-31T10:05:53Z", "dateModified": "2026-05-31T10:14:13Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，complete the comprehensive review of pre-required documents. Core materials include: Export Goods Declaration Form (Tax Refund Copy) ，Special VAT Invoice (Deduction Copy)，and digital export foreign exchange receipt certificate. It is necessary to ensure that the goods name，model，quantity，and transaction amount on all documents are fully consistent，with no traces of alteration，blurring or logical contradiction. For special categories such as electromechanical products with built-in lithium batteries，additional UN38.3 Dangerous Goods Test Report and Dangerous Goods Packaging Performance Inspection Result Form are required，which should be submitted to the agent 1-2 weeks in advance for pre-review，to avoid port detention during customs declaration or rejection of tax refund declaration caused by missing exclusive documents. For the connection of core nodes，complete cross-verification of all documents 3 working days before customs declaration. If document inconsistency is found，immediately contact the supplier，testing institution or freight forwarder for correction，if the tax bureau raises an objection during review，submit supplementary explanations and supporting materials within 3 working days. For exception response plans，if the declaration is rejected due to missing documents，you can rely on the compliance green channel of professional agents to submit corrected materials on a priority basis and shorten the review cycle，finally，all documents must be archived for at least 5 years to comply with the 2026 export tax refund compliance retention requirements.", "upvoteCount": 3, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html#acceptedAnswer", "datePublished": "2026-05-31T11:00:50Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "In the document review for export tax refund declaration, focus on whether the "supervision mode" field on the customs declaration form matches the tax refund requirements. If "processing with imported materials" is selected incorrectly instead of "general trade", the tax refund declaration will be directly rejected. At the same time, the "foreign exchange settlement method" on the customs declaration form must be consistent with the actual foreign exchange receipt certificate. If there is offshore foreign exchange receipt, supplement the foreign exchange receipt statement of the offshore account and relevant explanations, to avoid customs valuation disputes caused by logical inconsistency between the customs declaration form and the foreign exchange receipt certificate, which will further affect the tax refund progress. In addition, the "levy and exemption nature" on the customs declaration form must be checked as "taxed according to regulations". If other options are selected incorrectly, the VAT deduction chain will be broken, and tax refund cannot be handled normally.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html#suggestedAnswer-2", "datePublished": "2026-05-31T10:58:54Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The preparation of documents for export tax refund declaration shall be synchronized with logistics nodes. Pre-review of all core documents shall be completed before cargo loading, to avoid port detention of goods caused by missing documents, which will incur container detention fees and port storage fees. If the goods involve transshipment, ensure that the logistics documents at the transshipment port are consistent with the goods name and quantity on the export declaration form, and the transshipment bill of lading shall be fully endorsed, to avoid affecting foreign exchange receipt and tax refund due to cargo ownership issues. In addition, if the container is rolled over, update the export date on the customs declaration form in time and submit it to the tax bureau synchronously, to avoid abnormal tax refund declaration caused by inconsistency between the export date on the customs declaration form and the actual shipping schedule.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html#suggestedAnswer-3", "datePublished": "2026-05-31T10:58:42Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "For documents of export tax refund declaration, pay attention to the issuance time of special VAT invoices, which shall be issued within 30 days before the export date of the goods. If the issuance time is later than the export date, supplement the goods delivery note and transportation certificate to prove the authenticity of the transaction, to avoid being identified as falsely issued invoices by the tax bureau. At the same time, if VAT deferral is adopted, additional VAT deferral declaration vouchers and tax guarantee documents recognized by the customs shall be submitted to ensure that the tax refund declaration meets the compliance requirements of cross-border tax planning, and avoid deduction of tax refund amount due to tax structure issues.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html#suggestedAnswer-4", "datePublished": "2026-05-31T10:41:21Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "Foreign exchange receipt documents for export tax refund declaration shall meet the compliance requirements of cross-border receipt and payment of foreign exchange. For SWIFT foreign exchange receipt, a complete screenshot of the MT103 message shall be provided; for CIPS RMB payment, CIPS transaction voucher shall be provided, to ensure that the received foreign exchange amount is consistent with the transaction amount on the customs declaration form. If there is exchange rate difference, supplement the exchange rate conversion explanation. In addition, if the foreign exchange is received from a third-party account, submit the third-party payment agreement and the proof of association between the paying party and the importer, to avoid being identified as capital return, which will further affect the compliance of tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html#suggestedAnswer-5", "datePublished": "2026-05-31T10:33:13Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "For trade contracts in export tax refund declaration documents, focus on reviewing the "payment terms" and "goods quality terms". If "inspection before payment" is agreed in the trade contract, supplement the inspection qualification certificate issued by the importer, to avoid the tax refund declaration being put on hold due to delayed foreign exchange receipt. At the same time, if the goods involve intellectual property rights, supplement the intellectual property customs protection filing certificate and authorization letter, to avoid goods being detained by customs due to intellectual property infringement, which will further affect the tax refund process. In addition, the signing date of the trade contract shall be earlier than the export date of the goods. If the contract signing date is later than the export date, supplement chat records or emails of transaction negotiation to prove the authenticity of the transaction.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html#suggestedAnswer-6", "datePublished": "2026-05-31T10:30:58Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "Among the documents for export tax refund declaration, the packing list of the goods shall be completely consistent with the actual packaging situation of the goods. If the packaging quantity indicated on the packing list is inconsistent with the actual quantity found during on-site inspection, the customs inspection will fail, which will further affect the customs declaration progress and tax refund declaration. In addition, if the goods are dangerous goods, the UN number and packaging category of the dangerous goods shall be marked on the packing list, which shall be consistent with the content of the UN38.3 test report, to avoid the goods being detained by customs due to inconsistent documents during on-site inspection, which will incur additional inspection fees and port detention losses.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html#suggestedAnswer-7", "datePublished": "2026-05-31T10:18:54Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "For electromechanical products with built-in lithium batteries, the exclusive documents to be supplemented for export tax refund declaration also include the dangerous goods packaging use appraisal certificate, which shall be issued by a packaging testing institution recognized by the customs, and its validity period shall cover the export date of the goods. At the same time, the MSDS report of the goods shall be submitted, and the description of hazardous characteristics in the report shall be consistent with the UN38.3 test report. If the content of the MSDS report is inconsistent with the actual goods, the customs will reject the customs declaration, which will further affect the tax refund declaration. In addition, the shipping mark on the package shall clearly mark the dangerous goods logo and UN number, which shall be consistent with the description in the documents, to avoid objections during on-site inspection caused by packaging identification problems.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html#suggestedAnswer-8", "datePublished": "2026-05-31T10:17:10Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "Documents for export tax refund declaration shall meet the requirement of "consistency of four streams", that is, the goods stream, capital stream, invoice stream and contract stream are fully matched. In the preparation of documents, supplement the goods delivery note, transportation document, and importer's receipt voucher to prove the authenticity of the goods stream; for the capital stream, provide foreign exchange receipt certificates and bank receipts to ensure that the received foreign exchange amount is consistent with the invoice amount; for the invoice stream, ensure that the goods name and model on the special VAT invoice are completely consistent with those on the customs declaration form; for the contract stream, supplement the trade contract and order confirmation letter, to avoid tax inquiry caused by inconsistency of the four streams, which will further delay the tax refund progress. In addition, all documents shall be archived for at least 5 years for subsequent audit and verification by the tax bureau.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-documents-for-export-tax-refund-declaration-easy-to-miss-details.html#suggestedAnswer-9", "datePublished": "2026-05-31T10:14:13Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ] } }, { "@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 are required for export tax refund declaration? What are the easily overlooked details?"} ] } ] ```