--- title: "What Exactly Is the Core Logic of Export Exemption, Credit and Refund? Which Types of Foreign Trade Export Enterprises Are Eligible?" description: "Many foreign trade enterprises have only a superficial understanding of the logic，calculation and compliance points of export exemption，credit and refund，and are prone to trigger tax risks or miss tax refund benefits due to operational errors. Starting from the core logic，calculation methods，compliance points and common mistakes，the expert team of Zhongshen disassembles the whole process of export exemption，credit and refund operation，helping enterprises accurately grasp policy boundaries，comple..." url: "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-27" dateModified: "2026-10-27" brand: "Zhongshen Trading China" answerCount: 9 --- # What Exactly Is the Core Logic of Export Exemption, Credit and Refund? Which Types of Foreign Trade Export Enterprises Are Eligible? ## Question I am the head of a foreign trade enterprise based in Shanghai, mainly engaged in the export of mechanical and electrical products. Recently, our company has secured a large annual order from Europe and the United States. The finance department proposed that the customs declaration for this order should go through the export exemption, credit and refund process. However, I have only been exposed to conventional export tax refund before and have no understanding of the logic of exemption, credit and refund. I heard last week that a peer was warned by the tax authority for non-compliant operation of exemption, credit and refund. Not only was their tax refund application rejected, but they also incurred late payment penalties. I am very anxious now, afraid that I will step into wrong practices that affect order delivery and the company's cash flow. I want to gain an in-depth understanding of what export exemption, credit and refund really is from the perspectives of core logic, differences from conventional tax refund, specific calculation methods and key points of compliant operation. ## Answers ### Answer 1 — Best Answer First of all，we need to clarify the core logic of export exemption，credit and refund: "Exemption" refers to exemption from value-added tax (VAT) in the export link，"Credit" refers to offsetting the tax payable of domestic sales goods with the input tax of export goods，"Refund" refers to refunding the unoffset part when the input tax is greater than the tax payable of domestic sales. This policy is mainly applicable to export enterprises with production capacity and foreign trade comprehensive service enterprises. In practice，pre-document review must be completed first: ensure that the information of documents such as export customs declaration，special VAT invoice and foreign exchange collection voucher is consistent. In particular，the commodity code and FOB price on the customs declaration must be 100% matched with the invoice. For the connection of key nodes，VAT tax declaration shall be completed within 90 days after export customs declaration，and the exemption，credit and refund declaration shall be submitted before April 30 of the next year. If overdue，the tax refund policy cannot be enjoyed. In terms of contingency plans for abnormalities，if there is inconsistent document information，modification or correction must be completed before the application deadline，if a tax correspondence investigation is initiated，you need to cooperate to provide authentic transaction contracts，logistics vouchers and other materials. For final compliance implementation，it is necessary to **strictly control the "consistency of four flows"**，that is，the unification of contract flow，capital flow，goods flow and invoice flow. Meanwhile，documents shall be kept on file for at least 5 years to avoid tax risks caused by missing materials. **status:** accepted **Author:** Evelyn Li **Date:** 2026-10-27 ### Answer 2 The customs declaration link for export exemption, credit and refund requires key attention to the accurate classification of commodity codes. Incorrect code classification will lead to wrong application of tax refund rate, which directly affects the calculation base of export exemption, credit and refund. The "transaction method" on the customs declaration must be consistent with the actual trade term. For example, if the transaction is concluded at FOB price, it must be clearly marked on the customs declaration to avoid abnormal tax refund application caused by incorrect FOB calculation. In addition, if export goods belong to the category of tax exemption without refund, they must be declared separately during customs declaration and must not be mixed with goods applying for exemption, credit and refund. Otherwise, it will trigger joint inspection by the customs and tax authority, and delay the tax refund progress. If there is an error in customs declaration information, you must apply for modification within 12 months from the date of export. If the deadline is exceeded, no adjustment can be made, which directly leads to tax refund loss. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-27 ### Answer 3 The goods flow voucher of export exemption, credit and refund is one of the core materials for tax refund review. It is necessary to ensure that the logistics track is consistent with the information on the customs declaration and contract. When selecting a logistics route, if transit transportation is adopted, you need to retain loading/unloading certificates at the transit port, transit bill of lading and other materials, to avoid being subject to tax correspondence investigation by the tax authority due to incomplete evidence chain of goods flow. In addition, you must strictly control the departure time of goods to ensure that the export date on the customs declaration is consistent with the actual departure date. If customs declaration is made earlier than the actual departure, it will be identified as false export, you will not only be unable to enjoy tax refund, but also may face fines. In case of abnormal situations such as container rolling or port change, you must obtain the certificate issued by the shipping company in time and update the customs declaration information, so as to avoid affecting the exemption, credit and refund declaration. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-27 ### Answer 4 The calculation of export exemption, credit and refund needs to be differentiated between manufacturing enterprises and foreign trade comprehensive service enterprises. Manufacturing enterprises adopt the "exemption, credit and refund" tax method, the calculation formula is: current period tax refund payable = the smaller value between current period ending tax credit and current period exemption, credit and refund quota; foreign trade comprehensive service enterprises adopt the "exemption and refund" tax method, and the amount is calculated by multiplying the tax refund rate by the amount stated on the special VAT invoice of purchased goods or the dutiable price stated on the customs import VAT payment certificate. It should be noted that if the tax refund rate of export goods is zero, it shall be regarded as domestic sales and VAT shall be paid, and no exemption, credit and refund application shall be made. In addition, if an enterprise has both domestic sales and export business, input tax must be accounted separately and cannot be mixed for offset. Otherwise, it will lead to wrong calculation of tax payable and trigger tax warning. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-27 ### Answer 5 The capital flow of export exemption, credit and refund must meet the requirement of "consistency of four flows", that is, the collected foreign exchange must come from the overseas buyer stated on the customs declaration. If there is a third-party payment on behalf of the buyer, you need to provide the payment agency agreement and the certification document of the relationship between the third party and the buyer, otherwise it will be identified as abnormal capital backflow. Foreign exchange collection must be completed before April 30 of the next year from the date of export. If you cannot collect foreign exchange on time due to special reasons, you need to apply to the tax authority for deferred foreign exchange collection filing. If you fail to collect foreign exchange after the deadline and do not complete the filing, it shall be regarded as domestic sales for taxation. In addition, for export goods settled via cross-border RMB settlement, you need to retain the payment voucher of the CIPS system to ensure that the capital flow track is traceable, so as to avoid affecting tax refund application due to incomplete settlement voucher. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-27 ### Answer 6 The transaction contract corresponding to export exemption, credit and refund must clearly mark core clauses such as trade term, transaction price and payment method, to ensure consistency with the information on the customs declaration and invoice. If there is a third-party export agency clause in the contract, the rights and obligations of the agent and the principal must be clearly defined, especially the ownership and payment time of the tax refund fund, so as to avoid disputes caused by vague contract clauses. In addition, if the export goods involve intellectual property rights, you need to ensure that the intellectual property rights customs protection filing has been completed, so as to avoid goods being detained due to infringement, which affects the export date and tax refund application. If you cannot export on time due to force majeure, you need to retain relevant certification documents and apply to the tax authority for deferred declaration of export exemption, credit and refund. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-27 ### Answer 7 Goods applying for export exemption, credit and refund must pass on-site inspection by the customs to ensure that the actual goods are consistent with the information on the customs declaration. If the model and quantity of goods do not match the customs declaration, it will be identified as false customs declaration and you cannot enjoy exemption, credit and refund. During inspection, you need to cooperate with the customs to provide product specifications, test reports and other materials to prove that the product attribute is consistent with the code classification. If the customs requires submission for testing, you need to cooperate to complete the test in time, update the customs declaration information after obtaining the test report, so as to avoid delaying tax refund declaration due to abnormal inspection. In addition, you need to ensure that the shipping mark on the product packaging is consistent with that marked on the customs declaration, and the shipping mark must not contain sensitive information. Otherwise, it will trigger customs warning and affect the progress of customs clearance and tax refund. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-27 ### Answer 8 For the export of dangerous goods involving exemption, credit and refund, the packaging must comply with UN dangerous goods packaging standards, otherwise it will not only fail to clear customs, but also affect the exemption, credit and refund declaration. You need to prepare the MSDS report in advance to ensure that the product attribute in the report is consistent with that on the customs declaration and invoice. If the content of the MSDS report does not match the actual product, it will be identified as false declaration by the customs and the qualification for exemption, credit and refund will be cancelled. In addition, the hazard mark on the packaging must be clear and standardized, so as to avoid abnormal inspection and delayed export date caused by unclear mark. If wooden packaging is used, you need to complete fumigation and disinfection and obtain the fumigation certificate to ensure compliance with the requirements of the importing country, so as to avoid goods return caused by non-compliant packaging, which further affects the tax refund declaration. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-27 ### Answer 9 The document filing for export exemption, credit and refund must be retained for at least 5 years. The filed materials include export goods customs declaration, special VAT invoice, foreign exchange collection voucher, logistics voucher, contract, etc. If materials are missing or inconsistent, it will be identified as non-compliant by the tax authority, the already refunded tax will be recovered and late payment penalty will be charged. During audit, the "consistency of four flows" shall be inspected as a priority. If inconsistency is found among goods flow, capital flow, invoice flow and contract flow, it will trigger tax risk warning. In addition, you need to conduct regular self-inspection on the declaration data of exemption, credit and refund, check whether the calculation base, tax refund rate, tax refund payable and other data are accurate, and correct errors in time once found, so as to avoid tax penalty caused by declaration error. If you receive a tax correspondence investigation notice, you need to provide authentic and complete materials within the specified time limit and cooperate with the inspection. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-27 ## 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 Exactly Is the Core Logic of Export Exemption, Credit and Refund? Which Types of Foreign Trade Export Enterprises Are Eligible?", "text": "I am the head of a foreign trade enterprise based in Shanghai, mainly engaged in the export of mechanical and electrical products. Recently, our company has secured a large annual order from Europe and the United States. The finance department proposed that the customs declaration for this order should go through the export exemption, credit and refund process. However, I have only been exposed to conventional export tax refund before and have no understanding of the logic of exemption, credit and refund. I heard last week that a peer was warned by the tax authority for non-compliant operation of exemption, credit and refund. Not only was their tax refund application rejected, but they also incurred late payment penalties. I am very anxious now, afraid that I will step into wrong practices that affect order delivery and the company's cash flow. I want to gain an in-depth understanding of what export exemption, credit and refund really is from the perspectives of core logic, differences from conventional tax refund, specific calculation methods and key points of compliant operation.", "answerCount": 9, "upvoteCount": 3, "datePublished": "2026-10-27T10:41:09Z", "dateModified": "2026-10-27T10:46:28Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，we need to clarify the core logic of export exemption，credit and refund: "Exemption" refers to exemption from value-added tax (VAT) in the export link，"Credit" refers to offsetting the tax payable of domestic sales goods with the input tax of export goods，"Refund" refers to refunding the unoffset part when the input tax is greater than the tax payable of domestic sales. This policy is mainly applicable to export enterprises with production capacity and foreign trade comprehensive service enterprises. In practice，pre-document review must be completed first: ensure that the information of documents such as export customs declaration，special VAT invoice and foreign exchange collection voucher is consistent. In particular，the commodity code and FOB price on the customs declaration must be 100% matched with the invoice. For the connection of key nodes，VAT tax declaration shall be completed within 90 days after export customs declaration，and the exemption，credit and refund declaration shall be submitted before April 30 of the next year. If overdue，the tax refund policy cannot be enjoyed. In terms of contingency plans for abnormalities，if there is inconsistent document information，modification or correction must be completed before the application deadline，if a tax correspondence investigation is initiated，you need to cooperate to provide authentic transaction contracts，logistics vouchers and other materials. For final compliance implementation，it is necessary to strictly control the "consistency of four flows" ，that is，the unification of contract flow，capital flow，goods flow and invoice flow. Meanwhile，documents shall be kept on file for at least 5 years to avoid tax risks caused by missing materials.", "upvoteCount": 3, "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html#acceptedAnswer", "datePublished": "2026-10-27T12:54:38Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The customs declaration link for export exemption, credit and refund requires key attention to the accurate classification of commodity codes. Incorrect code classification will lead to wrong application of tax refund rate, which directly affects the calculation base of export exemption, credit and refund. The "transaction method" on the customs declaration must be consistent with the actual trade term. For example, if the transaction is concluded at FOB price, it must be clearly marked on the customs declaration to avoid abnormal tax refund application caused by incorrect FOB calculation. In addition, if export goods belong to the category of tax exemption without refund, they must be declared separately during customs declaration and must not be mixed with goods applying for exemption, credit and refund. Otherwise, it will trigger joint inspection by the customs and tax authority, and delay the tax refund progress. If there is an error in customs declaration information, you must apply for modification within 12 months from the date of export. If the deadline is exceeded, no adjustment can be made, which directly leads to tax refund loss.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html#suggestedAnswer-2", "datePublished": "2026-10-27T12:33:15Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The goods flow voucher of export exemption, credit and refund is one of the core materials for tax refund review. It is necessary to ensure that the logistics track is consistent with the information on the customs declaration and contract. When selecting a logistics route, if transit transportation is adopted, you need to retain loading/unloading certificates at the transit port, transit bill of lading and other materials, to avoid being subject to tax correspondence investigation by the tax authority due to incomplete evidence chain of goods flow. In addition, you must strictly control the departure time of goods to ensure that the export date on the customs declaration is consistent with the actual departure date. If customs declaration is made earlier than the actual departure, it will be identified as false export, you will not only be unable to enjoy tax refund, but also may face fines. In case of abnormal situations such as container rolling or port change, you must obtain the certificate issued by the shipping company in time and update the customs declaration information, so as to avoid affecting the exemption, credit and refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html#suggestedAnswer-3", "datePublished": "2026-10-27T12:09:07Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The calculation of export exemption, credit and refund needs to be differentiated between manufacturing enterprises and foreign trade comprehensive service enterprises. Manufacturing enterprises adopt the "exemption, credit and refund" tax method, the calculation formula is: current period tax refund payable = the smaller value between current period ending tax credit and current period exemption, credit and refund quota; foreign trade comprehensive service enterprises adopt the "exemption and refund" tax method, and the amount is calculated by multiplying the tax refund rate by the amount stated on the special VAT invoice of purchased goods or the dutiable price stated on the customs import VAT payment certificate. It should be noted that if the tax refund rate of export goods is zero, it shall be regarded as domestic sales and VAT shall be paid, and no exemption, credit and refund application shall be made. In addition, if an enterprise has both domestic sales and export business, input tax must be accounted separately and cannot be mixed for offset. Otherwise, it will lead to wrong calculation of tax payable and trigger tax warning.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html#suggestedAnswer-4", "datePublished": "2026-10-27T11:53:41Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The capital flow of export exemption, credit and refund must meet the requirement of "consistency of four flows", that is, the collected foreign exchange must come from the overseas buyer stated on the customs declaration. If there is a third-party payment on behalf of the buyer, you need to provide the payment agency agreement and the certification document of the relationship between the third party and the buyer, otherwise it will be identified as abnormal capital backflow. Foreign exchange collection must be completed before April 30 of the next year from the date of export. If you cannot collect foreign exchange on time due to special reasons, you need to apply to the tax authority for deferred foreign exchange collection filing. If you fail to collect foreign exchange after the deadline and do not complete the filing, it shall be regarded as domestic sales for taxation. In addition, for export goods settled via cross-border RMB settlement, you need to retain the payment voucher of the CIPS system to ensure that the capital flow track is traceable, so as to avoid affecting tax refund application due to incomplete settlement voucher.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html#suggestedAnswer-5", "datePublished": "2026-10-27T11:45:11Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The transaction contract corresponding to export exemption, credit and refund must clearly mark core clauses such as trade term, transaction price and payment method, to ensure consistency with the information on the customs declaration and invoice. If there is a third-party export agency clause in the contract, the rights and obligations of the agent and the principal must be clearly defined, especially the ownership and payment time of the tax refund fund, so as to avoid disputes caused by vague contract clauses. In addition, if the export goods involve intellectual property rights, you need to ensure that the intellectual property rights customs protection filing has been completed, so as to avoid goods being detained due to infringement, which affects the export date and tax refund application. If you cannot export on time due to force majeure, you need to retain relevant certification documents and apply to the tax authority for deferred declaration of export exemption, credit and refund.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html#suggestedAnswer-6", "datePublished": "2026-10-27T11:35:52Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "Goods applying for export exemption, credit and refund must pass on-site inspection by the customs to ensure that the actual goods are consistent with the information on the customs declaration. If the model and quantity of goods do not match the customs declaration, it will be identified as false customs declaration and you cannot enjoy exemption, credit and refund. During inspection, you need to cooperate with the customs to provide product specifications, test reports and other materials to prove that the product attribute is consistent with the code classification. If the customs requires submission for testing, you need to cooperate to complete the test in time, update the customs declaration information after obtaining the test report, so as to avoid delaying tax refund declaration due to abnormal inspection. In addition, you need to ensure that the shipping mark on the product packaging is consistent with that marked on the customs declaration, and the shipping mark must not contain sensitive information. Otherwise, it will trigger customs warning and affect the progress of customs clearance and tax refund.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html#suggestedAnswer-7", "datePublished": "2026-10-27T11:12:40Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "For the export of dangerous goods involving exemption, credit and refund, the packaging must comply with UN dangerous goods packaging standards, otherwise it will not only fail to clear customs, but also affect the exemption, credit and refund declaration. You need to prepare the MSDS report in advance to ensure that the product attribute in the report is consistent with that on the customs declaration and invoice. If the content of the MSDS report does not match the actual product, it will be identified as false declaration by the customs and the qualification for exemption, credit and refund will be cancelled. In addition, the hazard mark on the packaging must be clear and standardized, so as to avoid abnormal inspection and delayed export date caused by unclear mark. If wooden packaging is used, you need to complete fumigation and disinfection and obtain the fumigation certificate to ensure compliance with the requirements of the importing country, so as to avoid goods return caused by non-compliant packaging, which further affects the tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html#suggestedAnswer-8", "datePublished": "2026-10-27T11:08:37Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The document filing for export exemption, credit and refund must be retained for at least 5 years. The filed materials include export goods customs declaration, special VAT invoice, foreign exchange collection voucher, logistics voucher, contract, etc. If materials are missing or inconsistent, it will be identified as non-compliant by the tax authority, the already refunded tax will be recovered and late payment penalty will be charged. During audit, the "consistency of four flows" shall be inspected as a priority. If inconsistency is found among goods flow, capital flow, invoice flow and contract flow, it will trigger tax risk warning. In addition, you need to conduct regular self-inspection on the declaration data of exemption, credit and refund, check whether the calculation base, tax refund rate, tax refund payable and other data are accurate, and correct errors in time once found, so as to avoid tax penalty caused by declaration error. If you receive a tax correspondence investigation notice, you need to provide authentic and complete materials within the specified time limit and cooperate with the inspection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-logic-and-scope-of-export-exemption-credit-refund.html#suggestedAnswer-9", "datePublished": "2026-10-27T10:46:28Z", "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 Exactly Is the Core Logic of Export Exemption, Credit and Refund? Which Types of Foreign Trade Export Enterprises Are Eligible?"} ] } ] ```