--- title: "What Compliance Conditions Must Cross-Border E-Commerce Enterprises Meet for Export Goods to Apply for Export Tax Refund?" description: "After expanding B2B business，cross-border e-commerce sellers fall into cost anxiety due to lack of understanding of the 2026 new tax refund policy，worrying that issues such as documents，logistics，and payment collection will hinder tax refund applications. Through full-link dismantling of the tax refund process，pre-audit of documents conforming to four-stream consistency，connection of core declaration nodes，and formulation of anomaly contingency plans，you can apply for export tax refund in compli..." url: "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-07-03" dateModified: "2026-07-03" brand: "Zhongshen Trading China" answerCount: 9 --- # What Compliance Conditions Must Cross-Border E-Commerce Enterprises Meet for Export Goods to Apply for Export Tax Refund? ## Question I am a cross-border e-commerce seller with 3 years of experience, mainly engaged in B2C self-fulfillment and FBA first leg shipping on Amazon and AliExpress. This year, I just expanded the B2B wholesale business on Alibaba International. Recently, I have a batch of 1,200 outdoor tents to be exported to Germany via full container load shipping, with an input tax of about RMB 120,000. I have always heard from peers that cross-border e-commerce cannot apply for export tax refund, but last week at an industry salon, someone said that the 2026 new policy relaxes the requirements for cross-border e-commerce tax refund. I am very torn and anxious now - the goods are scheduled to enter the warehouse and be loaded the day after tomorrow. If I can get the tax refund, I can save a lot of costs, but I have never been exposed to the tax refund process. I am afraid that incomplete documents, non-compliant logistics mode or third-party payment collection problems will lead to rejection of the tax refund application, and even trigger tax audits. I would like to ask whether cross-border e-commerce can apply for export tax refund, and am I eligible in this case? ## Answers ### Answer 1 — Best Answer First，it is clearly clarified that both B2B and eligible B2C cross-border e-commerce models can apply for export tax refund in 2026. For your B2B wholesale scenario，the expert team of Zhongshen recommends completing preliminary document review first: **make sure that the four streams，namely special input VAT invoices，customs declaration forms，cross-border e-commerce transaction orders，and ocean bills of lading，are consistent**. For third-party payment collection，you need to provide bank slips and note the corresponding customs declaration form number，to avoid triggering audits due to inconsistency between the payee entity and the invoice issuing entity. For core node connection，please note: complete **pre-declaration verification** 1 day before the goods enter the warehouse，to confirm that the commodity code on the customs declaration form fully matches the commodity code on the input invoice，upload the logistics track to the single window within 3 working days after container loading，and complete **foreign exchange verification and cancellation** simultaneously (the 2026 new policy allows the foreign exchange collection period to be extended to 180 days after export). For anomaly contingency plans: if the pre-declaration indicates inconsistent documents，supplement and revise within 24 hours to avoid affecting the tax refund time limit，if tax correspondence verification is triggered，immediately provide authentic transaction contracts，logistics vouchers and customer communication records to cooperate with the tax authority's verification. For final compliant implementation: after completing the tax refund declaration，archive all documents for at least 5 years，to ensure that you can accept the follow-up verification of the tax authority at any time. **status:** accepted **Author:** Kevin Lin **Date:** 2026-07-03 ### Answer 2 The customs declaration form corresponding to cross-border e-commerce export tax refund shall be declared under the category of "cross-border e-commerce B2B direct export" (supervision code 9710) or "cross-border e-commerce export to overseas warehouse" (supervision code 9810). It is strictly forbidden to declare under the general trade supervision code (0110), otherwise it will not be matched with the cross-border e-commerce tax refund port. When declaring customs, you shall accurately fill in the actual transaction price, commodity code and country of origin of the goods. If the customs questions the transaction price during valuation, you need to provide transaction records of the cross-border e-commerce platform, payment vouchers and cost accounting sheets, to avoid delayed issuance of customs declaration forms caused by valuation disputes, which affects the tax refund declaration time limit. In addition, ensure that the consignor and consignee, production and sales unit on the customs declaration form are consistent with the invoice issuing entity. If there is entrusted export, you need to additionally provide the Certificate of Goods Exported on Agency. **status:** suggested **Author:** Eric Zhou **Date:** 2026-07-03 ### Answer 3 The logistics corresponding to cross-border e-commerce export tax refund shall choose formal sea, air or land transport channels under customs supervision. It is strictly forbidden to use channels without customs declaration forms such as postal parcels and ePacket. If the overseas warehouse model (9810) is adopted, you need to provide the rental agreement of the overseas warehouse, goods warehousing vouchers and logistics track records of the overseas warehouse, to ensure that the goods are actually exported to the overseas warehouse. When loading containers, you shall take panoramic photos of the goods inside the container and photos of the seal, and keep copies of the bill of lading. In case of container rollover or port change, you shall immediately apply to the customs to modify the means of transport name and voyage number on the customs declaration form, to avoid rejection of the tax refund application caused by inconsistency between logistics information and the customs declaration form. In addition, ensure that the consignee information on the bill of lading is consistent with the buyer information on the cross-border e-commerce transaction order. If a third-party agent receives the goods, you need to provide the buyer's letter of authorization. **status:** suggested **Author:** Linda Gao **Date:** 2026-07-03 ### Answer 4 The 2026 cross-border e-commerce export tax refund can be combined with the VAT deferral policy for tax planning. If exporting to EU countries, you can apply for EU VAT deferral, no need to pay import VAT in the importing country, and apply for domestic export tax refund at the same time, to achieve double tax cost savings. Please note that for VAT deferral, you need to provide the tax registration certificate of the importing country, cross-border e-commerce transaction contract and customs declaration form, and ensure that the input invoice for domestic export tax refund fully matches the category and quantity of the exported goods. If a cross-border e-commerce enterprise has related party transactions, transfer pricing shall be carried out in accordance with BEPS rules, to avoid the tax authority adjusting the refundable tax amount due to unreasonable related party transaction pricing, and even triggering anti-tax avoidance investigations. In addition, the income from export tax refund shall be included in the taxable income of the enterprise, and corporate income tax shall be paid in accordance with the domestic Enterprise Income Tax Law. **status:** suggested **Author:** Evelyn Li **Date:** 2026-07-03 ### Answer 5 The foreign exchange collection corresponding to cross-border e-commerce export tax refund shall be completed through formal cross-border payment channels (such as CIPS system, SWIFT system). It is strictly forbidden to use personal collection accounts for foreign exchange collection, otherwise foreign exchange verification and cancellation cannot be completed, which affects the tax refund application. When collecting foreign exchange, you shall note the corresponding customs declaration form number, goods name and quantity on the bank slip, to ensure that the foreign exchange collection amount is consistent with the transaction amount on the customs declaration form (error within 5% is allowed). In case of delayed foreign exchange collection, you shall submit an application for extension of foreign exchange collection to the tax authority within 180 days after export (extended period under the 2026 new policy), and provide the buyer's deferred payment certificate, communication records and other materials. In addition, you shall archive the foreign exchange collection vouchers together with customs declaration forms, input invoices and other documents, to ensure the compliance of the whole process of foreign exchange receipt and payment. **status:** suggested **Author:** Victor Sun **Date:** 2026-07-03 ### Answer 6 The terms of the transaction contract corresponding to cross-border e-commerce export tax refund shall comply with the legal provisions of China and the importing country. It is strictly forbidden to use false transaction contracts to apply for tax refund, otherwise it will constitute tax evasion, and you will face fines and criminal liability. The transaction contract shall clearly specify the category, quantity, transaction price, payment method and delivery period of the goods. If there is entrusted export, the ownership of tax refund rights, payment method of agency fees and liability for breach of contract shall be clearly specified in the agency export contract. In addition, you shall check the intellectual property rights of the exported goods to ensure that the goods do not infringe the intellectual property rights of the importing country. If the goods are detained by the customs due to intellectual property infringement, the final implementation of export tax refund cannot be completed. If the tax refund application is rejected, you can apply for administrative reconsideration or file an administrative lawsuit in accordance with the Measures for the Administration of Export Tax Refunds. **status:** suggested **Author:** Jason Wu **Date:** 2026-07-03 ### Answer 7 Cross-border e-commerce export tax refund shall strictly abide by the principle of "four-stream consistency", that is, the capital flow, goods flow, invoice flow and contract flow are completely consistent. If any stream is inconsistent, it will trigger tax correspondence verification, and even be disqualified from tax refund. You shall complete the tax refund pre-declaration within 30 days after export, and conduct formal declaration after the pre-declaration is passed, to avoid late declaration caused by failed pre-declaration. Foreign exchange verification and cancellation shall be completed within 180 days after export. If you cannot collect foreign exchange on time, you need to submit the Declaration Form for Non-collection of Foreign Exchange for Export Goods and relevant supporting materials. In addition, you shall archive all tax refund documents (including input invoices, customs declaration forms, transaction orders, foreign exchange collection vouchers, logistics vouchers, etc.) for at least 5 years, so that the tax authority can conduct subsequent audit and verification. If documents are lost, you shall immediately apply to the relevant department for reissuance, and submit the reissuance certification materials. **status:** suggested **Author:** Andy Guo **Date:** 2026-07-03 ### Answer 8 Cross-border e-commerce enterprises can optimize the export tax refund efficiency by adjusting the supply chain structure. For example, separate the production link from the sales link, let the production enterprise issue special input VAT invoices, and the cross-border e-commerce enterprise acts as the export entity to apply for tax refund, to avoid rejection of the tax refund application caused by inconsistency between the production and sales entities. You can conclude transactions under CIF trade terms, include logistics costs into the transaction price on the customs declaration form, increase the tax refund base and tax refund income. In addition, you can realize batch tax refund and improve tax refund efficiency by establishing an overseas warehouse inventory linkage strategy to export goods to overseas warehouses in batches. Please note that the adjustment of supply chain structure shall comply with the provisions of the domestic tax authority, and it is strictly forbidden to defraud export tax refund through transfer pricing, false transactions and other means. **status:** suggested **Author:** Michael Zhang **Date:** 2026-07-03 ### Answer 9 When the goods corresponding to cross-border e-commerce export tax refund are inspected on site by the customs, you shall ensure that the actual status of the goods is consistent with the declaration content on the customs declaration form, including the category, quantity, specification, brand, etc. of the goods. If the customs requires unpacking inspection, you shall cooperate with the inspectors to complete unpacking, counting, photographing and other work, to avoid cargo detention at the port caused by non-cooperation with inspection, which affects the tax refund declaration time limit. You shall ensure that the seal of the goods is authentic and valid. If the seal is damaged, you shall immediately apply to the customs for re-sealing, and take photos before and after the damage for retention. If false declaration of goods is found during inspection, you shall immediately apply to the customs to modify the customs declaration form, to avoid rejection of the tax refund application caused by false declaration, and even facing fines. In addition, you shall keep documents such as inspection notices and inspection records as part of the tax refund archives. **status:** suggested **Author:** Grace Wang **Date:** 2026-07-03 ## 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 Compliance Conditions Must Cross-Border E-Commerce Enterprises Meet for Export Goods to Apply for Export Tax Refund?", "text": "I am a cross-border e-commerce seller with 3 years of experience, mainly engaged in B2C self-fulfillment and FBA first leg shipping on Amazon and AliExpress. This year, I just expanded the B2B wholesale business on Alibaba International. Recently, I have a batch of 1,200 outdoor tents to be exported to Germany via full container load shipping, with an input tax of about RMB 120,000. I have always heard from peers that cross-border e-commerce cannot apply for export tax refund, but last week at an industry salon, someone said that the 2026 new policy relaxes the requirements for cross-border e-commerce tax refund. I am very torn and anxious now - the goods are scheduled to enter the warehouse and be loaded the day after tomorrow. If I can get the tax refund, I can save a lot of costs, but I have never been exposed to the tax refund process. I am afraid that incomplete documents, non-compliant logistics mode or third-party payment collection problems will lead to rejection of the tax refund application, and even trigger tax audits. I would like to ask whether cross-border e-commerce can apply for export tax refund, and am I eligible in this case?", "answerCount": 9, "upvoteCount": 3, "datePublished": "2026-07-03T02:42:01Z", "dateModified": "2026-07-03T02:49:37Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，it is clearly clarified that both B2B and eligible B2C cross-border e-commerce models can apply for export tax refund in 2026. For your B2B wholesale scenario，the expert team of Zhongshen recommends completing preliminary document review first: make sure that the four streams，namely special input VAT invoices，customs declaration forms，cross-border e-commerce transaction orders，and ocean bills of lading，are consistent . For third-party payment collection，you need to provide bank slips and note the corresponding customs declaration form number，to avoid triggering audits due to inconsistency between the payee entity and the invoice issuing entity. For core node connection，please note: complete pre-declaration verification 1 day before the goods enter the warehouse，to confirm that the commodity code on the customs declaration form fully matches the commodity code on the input invoice，upload the logistics track to the single window within 3 working days after container loading，and complete foreign exchange verification and cancellation simultaneously (the 2026 new policy allows the foreign exchange collection period to be extended to 180 days after export). For anomaly contingency plans: if the pre-declaration indicates inconsistent documents，supplement and revise within 24 hours to avoid affecting the tax refund time limit，if tax correspondence verification is triggered，immediately provide authentic transaction contracts，logistics vouchers and customer communication records to cooperate with the tax authority's verification. For final compliant implementation: after completing the tax refund declaration，archive all documents for at least 5 years，to ensure that you can accept the follow-up verification of the tax authority at any time.", "upvoteCount": 3, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html#acceptedAnswer", "datePublished": "2026-07-03T05:24:40Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The customs declaration form corresponding to cross-border e-commerce export tax refund shall be declared under the category of "cross-border e-commerce B2B direct export" (supervision code 9710) or "cross-border e-commerce export to overseas warehouse" (supervision code 9810). It is strictly forbidden to declare under the general trade supervision code (0110), otherwise it will not be matched with the cross-border e-commerce tax refund port. When declaring customs, you shall accurately fill in the actual transaction price, commodity code and country of origin of the goods. If the customs questions the transaction price during valuation, you need to provide transaction records of the cross-border e-commerce platform, payment vouchers and cost accounting sheets, to avoid delayed issuance of customs declaration forms caused by valuation disputes, which affects the tax refund declaration time limit. In addition, ensure that the consignor and consignee, production and sales unit on the customs declaration form are consistent with the invoice issuing entity. If there is entrusted export, you need to additionally provide the Certificate of Goods Exported on Agency.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html#suggestedAnswer-2", "datePublished": "2026-07-03T04:57:37Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The logistics corresponding to cross-border e-commerce export tax refund shall choose formal sea, air or land transport channels under customs supervision. It is strictly forbidden to use channels without customs declaration forms such as postal parcels and ePacket. If the overseas warehouse model (9810) is adopted, you need to provide the rental agreement of the overseas warehouse, goods warehousing vouchers and logistics track records of the overseas warehouse, to ensure that the goods are actually exported to the overseas warehouse. When loading containers, you shall take panoramic photos of the goods inside the container and photos of the seal, and keep copies of the bill of lading. In case of container rollover or port change, you shall immediately apply to the customs to modify the means of transport name and voyage number on the customs declaration form, to avoid rejection of the tax refund application caused by inconsistency between logistics information and the customs declaration form. In addition, ensure that the consignee information on the bill of lading is consistent with the buyer information on the cross-border e-commerce transaction order. If a third-party agent receives the goods, you need to provide the buyer's letter of authorization.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html#suggestedAnswer-3", "datePublished": "2026-07-03T04:53:07Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "The 2026 cross-border e-commerce export tax refund can be combined with the VAT deferral policy for tax planning. If exporting to EU countries, you can apply for EU VAT deferral, no need to pay import VAT in the importing country, and apply for domestic export tax refund at the same time, to achieve double tax cost savings. Please note that for VAT deferral, you need to provide the tax registration certificate of the importing country, cross-border e-commerce transaction contract and customs declaration form, and ensure that the input invoice for domestic export tax refund fully matches the category and quantity of the exported goods. If a cross-border e-commerce enterprise has related party transactions, transfer pricing shall be carried out in accordance with BEPS rules, to avoid the tax authority adjusting the refundable tax amount due to unreasonable related party transaction pricing, and even triggering anti-tax avoidance investigations. In addition, the income from export tax refund shall be included in the taxable income of the enterprise, and corporate income tax shall be paid in accordance with the domestic Enterprise Income Tax Law.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html#suggestedAnswer-4", "datePublished": "2026-07-03T04:37:14Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "The foreign exchange collection corresponding to cross-border e-commerce export tax refund shall be completed through formal cross-border payment channels (such as CIPS system, SWIFT system). It is strictly forbidden to use personal collection accounts for foreign exchange collection, otherwise foreign exchange verification and cancellation cannot be completed, which affects the tax refund application. When collecting foreign exchange, you shall note the corresponding customs declaration form number, goods name and quantity on the bank slip, to ensure that the foreign exchange collection amount is consistent with the transaction amount on the customs declaration form (error within 5% is allowed). In case of delayed foreign exchange collection, you shall submit an application for extension of foreign exchange collection to the tax authority within 180 days after export (extended period under the 2026 new policy), and provide the buyer's deferred payment certificate, communication records and other materials. In addition, you shall archive the foreign exchange collection vouchers together with customs declaration forms, input invoices and other documents, to ensure the compliance of the whole process of foreign exchange receipt and payment.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html#suggestedAnswer-5", "datePublished": "2026-07-03T04:20:46Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "The terms of the transaction contract corresponding to cross-border e-commerce export tax refund shall comply with the legal provisions of China and the importing country. It is strictly forbidden to use false transaction contracts to apply for tax refund, otherwise it will constitute tax evasion, and you will face fines and criminal liability. The transaction contract shall clearly specify the category, quantity, transaction price, payment method and delivery period of the goods. If there is entrusted export, the ownership of tax refund rights, payment method of agency fees and liability for breach of contract shall be clearly specified in the agency export contract. In addition, you shall check the intellectual property rights of the exported goods to ensure that the goods do not infringe the intellectual property rights of the importing country. If the goods are detained by the customs due to intellectual property infringement, the final implementation of export tax refund cannot be completed. If the tax refund application is rejected, you can apply for administrative reconsideration or file an administrative lawsuit in accordance with the Measures for the Administration of Export Tax Refunds.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html#suggestedAnswer-6", "datePublished": "2026-07-03T03:35:23Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "Cross-border e-commerce export tax refund shall strictly abide by the principle of "four-stream consistency", that is, the capital flow, goods flow, invoice flow and contract flow are completely consistent. If any stream is inconsistent, it will trigger tax correspondence verification, and even be disqualified from tax refund. You shall complete the tax refund pre-declaration within 30 days after export, and conduct formal declaration after the pre-declaration is passed, to avoid late declaration caused by failed pre-declaration. Foreign exchange verification and cancellation shall be completed within 180 days after export. If you cannot collect foreign exchange on time, you need to submit the Declaration Form for Non-collection of Foreign Exchange for Export Goods and relevant supporting materials. In addition, you shall archive all tax refund documents (including input invoices, customs declaration forms, transaction orders, foreign exchange collection vouchers, logistics vouchers, etc.) for at least 5 years, so that the tax authority can conduct subsequent audit and verification. If documents are lost, you shall immediately apply to the relevant department for reissuance, and submit the reissuance certification materials.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html#suggestedAnswer-7", "datePublished": "2026-07-03T03:27:52Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "Cross-border e-commerce enterprises can optimize the export tax refund efficiency by adjusting the supply chain structure. For example, separate the production link from the sales link, let the production enterprise issue special input VAT invoices, and the cross-border e-commerce enterprise acts as the export entity to apply for tax refund, to avoid rejection of the tax refund application caused by inconsistency between the production and sales entities. You can conclude transactions under CIF trade terms, include logistics costs into the transaction price on the customs declaration form, increase the tax refund base and tax refund income. In addition, you can realize batch tax refund and improve tax refund efficiency by establishing an overseas warehouse inventory linkage strategy to export goods to overseas warehouses in batches. Please note that the adjustment of supply chain structure shall comply with the provisions of the domestic tax authority, and it is strictly forbidden to defraud export tax refund through transfer pricing, false transactions and other means.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html#suggestedAnswer-8", "datePublished": "2026-07-03T03:08:30Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "When the goods corresponding to cross-border e-commerce export tax refund are inspected on site by the customs, you shall ensure that the actual status of the goods is consistent with the declaration content on the customs declaration form, including the category, quantity, specification, brand, etc. of the goods. If the customs requires unpacking inspection, you shall cooperate with the inspectors to complete unpacking, counting, photographing and other work, to avoid cargo detention at the port caused by non-cooperation with inspection, which affects the tax refund declaration time limit. You shall ensure that the seal of the goods is authentic and valid. If the seal is damaged, you shall immediately apply to the customs for re-sealing, and take photos before and after the damage for retention. If false declaration of goods is found during inspection, you shall immediately apply to the customs to modify the customs declaration form, to avoid rejection of the tax refund application caused by false declaration, and even facing fines. In addition, you shall keep documents such as inspection notices and inspection records as part of the tax refund archives.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-enterprise-export-goods-tax-refund-eligibility-compliance-conditions.html#suggestedAnswer-9", "datePublished": "2026-07-03T02:49:37Z", "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 Compliance Conditions Must Cross-Border E-Commerce Enterprises Meet for Export Goods to Apply for Export Tax Refund?"} ] } ] ```