--- title: "Is exporting self-produced goods via a qualified foreign trade agency eligible for export tax refund policy?" description: "Many small and medium-sized manufacturing enterprises are unfamiliar with tax refund rules when entrusting foreign trade agencies to export self-produced goods for the first time. They worry that they cannot enjoy policy dividends on one hand，and fear stepping on compliance red lines that affect capital reflux on the other. Full-chain compliance operations such as confirming the legal qualification of the agency，strictly implementing four-flow consistency，and reviewing core documents in advance..." url: "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-05-03" dateModified: "2026-05-03" brand: "Zhongshen Trading China" answerCount: 9 --- # Is exporting self-produced goods via a qualified foreign trade agency eligible for export tax refund policy? ## Question I am the head of a small enterprise specializing in hardware parts production in Suzhou. Last month, we just signed an agency export agreement with Zhongshen, a trade company based in Shanghai, to export a batch of self-produced automotive fasteners to Hamburg, Germany. Previously, we have been operating domestic distributor channels and have no experience in export business at all. This is our first attempt, and I am very uncertain. I heard from peers privately that we may not get formal tax refunds when exporting via agents, and some said that there are many strict conditions to meet. I have stayed up late checking policy materials recently but got more confused as I read. The profit of this batch of goods is already very thin. If we cannot get the tax refund, it means we have worked for nothing for more than half a month. I am also afraid that if I make a mistake in any link, we will be targeted by the tax authority and leave a compliance stain. I would like to ask, in my case, can we enjoy tax refund when exporting via an agent? What specific details should we pay attention to to avoid problems? ## Answers ### Answer 1 — Best Answer First of all，two common cognitive misconceptions in the industry need to be clarified: First，it is believed that tax refund can be enjoyed as long as exports are made through agents，ignoring the matching between goods categories and enterprise qualifications，Second，it is assumed that the agent will handle all tax refund processes，and the enterprise does not need to participate in any review link. If you fall into the first misconception，for example，the goods exported by the enterprise are in the categories prohibited from tax refund or eligible for tax exemption only，forced application for tax refund will be directly rejected by the tax authority，and will also trigger **tax correspondence audit**，resulting in the suspension of review of export tax refund applications within the following 3 to 6 months，which will seriously affect capital reflux，If you fall into the second misconception，the documents submitted by the agent are inconsistent with the actual business，which will be identified as failure to implement **four-flow consistency**. In minor cases，the tax refund application will be rejected，and in serious cases，it will be characterized as **false export**，facing fines and even credit downgrade. Physical risk isolation measures should be carried out from two aspects: First，require the agent to provide qualification documents such as the Registration Form of Foreign Trade Operator and **Export Tax Refund (Exemption) Filing Form** in advance to confirm that it has the qualification for tax refund agency，Second，the enterprise itself should sort out core documents such as special VAT invoices for goods，export declaration forms，and freight bills of lading to ensure the compliance of the whole business chain. Exclusive loss mitigation tips: Clearly agree on the time limit for tax refund application and division of responsibilities in the agency agreement. If the tax refund fails due to the agent's operation errors，the agent shall bear the corresponding cost losses，At the same time，check the tax refund progress with the agent every month to avoid omission or delay. **status:** accepted **Author:** Cindy Chen **Date:** 2026-05-04 ### Answer 2 Under the agency export model, the filling specification of the customs declaration form directly affects the result of tax refund review. The "operating unit" on the customs declaration form shall be filled with the name of the agency company, and the "consignor" shall be filled with the name of the entrusting enterprise, and the filing information of both parties shall fully match the information in the tax authority's system. If the customs declaration form is filled incorrectly, for example, the consignor is filled as the agency company, the tax authority will not be able to associate the VAT input invoice of the entrusting enterprise, and then reject the tax refund application. In addition, the commodity code, quantity and transaction method on the customs declaration form must be completely consistent with the information on the special VAT invoice and freight bill of lading. If there is any difference, even if it passes the customs review, it will trigger abnormal verification in the tax refund link, requiring additional supporting materials and delaying the tax refund progress. It is recommended that 1 to 2 days before customs declaration, the entrusting enterprise and the agency company jointly check the draft customs declaration form and confirm that all information is correct before submitting the declaration. **status:** suggested **Author:** Lucas Liu **Date:** 2026-05-04 ### Answer 3 When exporting via an agent, the integrity of documents in the logistics link is an important support for tax refund. The consignor on the freight bill of lading shall be consistent with the consignor on the customs declaration form. If LCL transportation is adopted, the freight forwarder shall be required to issue a house bill of lading with the name of the entrusting enterprise, instead of only the master bill of lading showing the name of the agency company. In addition, logistics vouchers such as shipping orders and station receipts of goods shall be kept completely. If the tax authority conducts correspondence audit, these vouchers can be used as proof of the authenticity of the goods flow. In case of abnormal conditions such as container rollover and port change, the customs declaration form information shall be updated in time, and the agency company shall be informed simultaneously to adjust the tax refund application materials, so as to avoid the failure of tax refund review due to inconsistency between logistics information and customs declaration information. It is recommended to choose compliant freight forwarding enterprises that have data networking with the tax authority to ensure that logistics information can be traced in real time. **status:** suggested **Author:** Andy Guo **Date:** 2026-05-04 ### Answer 4 Under the agency export model, the entrusting enterprise shall ensure that it has completed the export tax refund (exemption) filing, and the issuing entity, commodity name and quantity of the VAT input invoice shall be completely consistent with the exported goods. If the entrusting enterprise is a small-scale taxpayer and cannot issue special VAT invoices, it can only enjoy the export tax exemption policy and cannot apply for tax refund. In addition, if the entrusting enterprise has tax violation records such as unpaid VAT and tax evasion, it will be listed as a key monitoring object by the tax authority, and the tax refund application for agency export will be suspended for review. It is recommended that the entrusting enterprise first verify its own tax refund qualification with the competent tax authority before export. If there is any tax abnormality, the rectification shall be completed before carrying out export business, so as to avoid affecting the tax refund progress. **status:** suggested **Author:** Grace Wang **Date:** 2026-05-04 ### Answer 5 The compliance of foreign exchange receipt and payment under agency export is one of the core prerequisites for tax refund review. Foreign exchange shall be received through the foreign exchange account of the agency company, and the amount of foreign exchange received shall be consistent with the transaction amount on the customs declaration form. If there is advance payment or balance payment, the corresponding contract agreement supporting materials shall be submitted to the tax authority when applying for tax refund. If RMB cross-border payment is adopted, it shall be handled through the CIPS system to ensure that the payment information can be traced by the tax authority. In addition, the capital transactions between the entrusting enterprise and the agency company shall be transferred through public accounts, and private accounts are prohibited, otherwise it will be identified as abnormal capital flow and trigger tax correspondence audit. It is recommended that within 3 working days after receiving the foreign exchange, the agency company shall provide the foreign exchange receipt voucher to the entrusting enterprise for the collection of subsequent tax refund application materials. **status:** suggested **Author:** Eric Zhou **Date:** 2026-05-04 ### Answer 6 When entrusting an agent to export, the agency agreement signed by both parties shall clarify the rights and obligations related to tax refund, including the responsible subject of tax refund application, the time limit for data provision, the transfer time of tax refund funds, etc. The agreement shall stipulate that if the tax refund fails due to the agency company's failure to submit tax refund materials in time or filling errors, the agency company shall compensate the entrusting enterprise for the corresponding losses; If the tax refund risk is caused by the false information provided by the entrusting enterprise, the entrusting enterprise shall bear it by itself. In addition, the agreement shall clarify that the agency company shall not use the export goods of the entrusting enterprise for tax refund applications of other enterprises, so as to avoid the violation of "one goods for multiple refunds". It is recommended that before signing the agreement, professional legal personnel review the agreement terms to ensure that all tax refund related provisions comply with legal provisions. **status:** suggested **Author:** Evelyn Li **Date:** 2026-05-04 ### Answer 7 If the agency export goods are inspected at the customs site, it is necessary to ensure that the inspection results are consistent with the information on the customs declaration form, otherwise it will affect the subsequent tax refund application. If the actual specifications and quantity of the goods are found to be inconsistent with the customs declaration form during inspection, it is necessary to apply for modifying the customs declaration form in time, and inform the agency company simultaneously to adjust the tax refund application materials. In addition, materials such as inspection records and test reports generated during the inspection shall be kept completely. If the tax authority conducts correspondence audit, these materials can be used as proof of the authenticity of the goods. It is recommended that before the goods are packed, the entrusting enterprise shall count and check the goods by itself to ensure that the packing list information is completely consistent with the customs declaration form. If dangerous goods or special categories are involved, relevant appraisal reports shall be prepared in advance to avoid affecting the tax refund progress due to abnormal inspection. **status:** suggested **Author:** Victor Sun **Date:** 2026-05-04 ### Answer 8 Under the agency export model, the archiving of tax refund materials is the key to compliance. The entrusting enterprise and the agency company shall jointly keep all tax refund related materials, including special VAT invoices, export goods declaration forms, foreign exchange verification forms, agency agreements, logistics vouchers, etc., for a retention period of 5 years. If the tax authority conducts a follow-up audit, failure to provide complete materials will be identified as insufficient compliance, and the refunded tax will be recovered and late fee will be charged. In addition, it is necessary to ensure that the time of tax refund application meets the regulations. Starting from the export date indicated on the export tax refund copy of the export goods declaration form, the tax refund declaration shall be completed before April 30 of the following year, and no tax refund application can be made after the deadline. It is recommended to sort and file the tax refund materials once a month to avoid loss or damage of materials. **status:** suggested **Author:** Linda Gao **Date:** 2026-05-04 ### Answer 9 From the perspective of supply chain structure, the tax refund efficiency under the agency export model is directly related to the document circulation speed of the enterprise. It is recommended that the entrusting enterprise establish a document docking mechanism with the agency company. 3 days before the production of the goods is completed, submit the special VAT invoice, packing list and other materials to the agency company for pre-review in advance, so as to avoid missing materials when applying for tax refund. In addition, if the enterprise exports through agents for a long time, it can consider establishing a long-term cooperative relationship with the agency company to optimize the document transmission process and improve the efficiency of tax refund application. At the same time, export batches shall be reasonably planned to avoid concentrated exports at the end of the month or quarter, resulting in concentrated submission of tax refund applications and delaying the review progress. It is recommended to evaluate the tax refund efficiency of agency exports every quarter. If there are multiple delays, the supply chain cooperation scheme shall be adjusted in time. **status:** suggested **Author:** Kevin Lin **Date:** 2026-05-03 ## 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": "Is exporting self-produced goods via a qualified foreign trade agency eligible for export tax refund policy?", "text": "I am the head of a small enterprise specializing in hardware parts production in Suzhou. Last month, we just signed an agency export agreement with Zhongshen, a trade company based in Shanghai, to export a batch of self-produced automotive fasteners to Hamburg, Germany. Previously, we have been operating domestic distributor channels and have no experience in export business at all. This is our first attempt, and I am very uncertain. I heard from peers privately that we may not get formal tax refunds when exporting via agents, and some said that there are many strict conditions to meet. I have stayed up late checking policy materials recently but got more confused as I read. The profit of this batch of goods is already very thin. If we cannot get the tax refund, it means we have worked for nothing for more than half a month. I am also afraid that if I make a mistake in any link, we will be targeted by the tax authority and leave a compliance stain. I would like to ask, in my case, can we enjoy tax refund when exporting via an agent? What specific details should we pay attention to to avoid problems?", "answerCount": 9, "upvoteCount": 3, "datePublished": "2026-05-03T23:57:24Z", "dateModified": "2026-05-03T23:58:33Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，two common cognitive misconceptions in the industry need to be clarified: First，it is believed that tax refund can be enjoyed as long as exports are made through agents，ignoring the matching between goods categories and enterprise qualifications，Second，it is assumed that the agent will handle all tax refund processes，and the enterprise does not need to participate in any review link. If you fall into the first misconception，for example，the goods exported by the enterprise are in the categories prohibited from tax refund or eligible for tax exemption only，forced application for tax refund will be directly rejected by the tax authority，and will also trigger tax correspondence audit ，resulting in the suspension of review of export tax refund applications within the following 3 to 6 months，which will seriously affect capital reflux，If you fall into the second misconception，the documents submitted by the agent are inconsistent with the actual business，which will be identified as failure to implement four-flow consistency . In minor cases，the tax refund application will be rejected，and in serious cases，it will be characterized as false export ，facing fines and even credit downgrade. Physical risk isolation measures should be carried out from two aspects: First，require the agent to provide qualification documents such as the Registration Form of Foreign Trade Operator and Export Tax Refund (Exemption) Filing Form in advance to confirm that it has the qualification for tax refund agency，Second，the enterprise itself should sort out core documents such as special VAT invoices for goods，export declaration forms，and freight bills of lading to ensure the compliance of the whole business chain. Exclusive loss mitigation tips: Clearly agree on the time limit for tax refund application and division of responsibilities in the agency agreement. If the tax refund fails due to the agent's operation errors，the agent shall bear the corresponding cost losses，At the same time，check the tax refund progress with the agent every month to avoid omission or delay.", "upvoteCount": 3, "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html#acceptedAnswer", "datePublished": "2026-05-04T01:26:33Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Under the agency export model, the filling specification of the customs declaration form directly affects the result of tax refund review. The "operating unit" on the customs declaration form shall be filled with the name of the agency company, and the "consignor" shall be filled with the name of the entrusting enterprise, and the filing information of both parties shall fully match the information in the tax authority's system. If the customs declaration form is filled incorrectly, for example, the consignor is filled as the agency company, the tax authority will not be able to associate the VAT input invoice of the entrusting enterprise, and then reject the tax refund application. In addition, the commodity code, quantity and transaction method on the customs declaration form must be completely consistent with the information on the special VAT invoice and freight bill of lading. If there is any difference, even if it passes the customs review, it will trigger abnormal verification in the tax refund link, requiring additional supporting materials and delaying the tax refund progress. It is recommended that 1 to 2 days before customs declaration, the entrusting enterprise and the agency company jointly check the draft customs declaration form and confirm that all information is correct before submitting the declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html#suggestedAnswer-2", "datePublished": "2026-05-04T01:25:14Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "When exporting via an agent, the integrity of documents in the logistics link is an important support for tax refund. The consignor on the freight bill of lading shall be consistent with the consignor on the customs declaration form. If LCL transportation is adopted, the freight forwarder shall be required to issue a house bill of lading with the name of the entrusting enterprise, instead of only the master bill of lading showing the name of the agency company. In addition, logistics vouchers such as shipping orders and station receipts of goods shall be kept completely. If the tax authority conducts correspondence audit, these vouchers can be used as proof of the authenticity of the goods flow. In case of abnormal conditions such as container rollover and port change, the customs declaration form information shall be updated in time, and the agency company shall be informed simultaneously to adjust the tax refund application materials, so as to avoid the failure of tax refund review due to inconsistency between logistics information and customs declaration information. It is recommended to choose compliant freight forwarding enterprises that have data networking with the tax authority to ensure that logistics information can be traced in real time.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html#suggestedAnswer-3", "datePublished": "2026-05-04T01:14:25Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "Under the agency export model, the entrusting enterprise shall ensure that it has completed the export tax refund (exemption) filing, and the issuing entity, commodity name and quantity of the VAT input invoice shall be completely consistent with the exported goods. If the entrusting enterprise is a small-scale taxpayer and cannot issue special VAT invoices, it can only enjoy the export tax exemption policy and cannot apply for tax refund. In addition, if the entrusting enterprise has tax violation records such as unpaid VAT and tax evasion, it will be listed as a key monitoring object by the tax authority, and the tax refund application for agency export will be suspended for review. It is recommended that the entrusting enterprise first verify its own tax refund qualification with the competent tax authority before export. If there is any tax abnormality, the rectification shall be completed before carrying out export business, so as to avoid affecting the tax refund progress.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html#suggestedAnswer-4", "datePublished": "2026-05-04T01:06:36Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "The compliance of foreign exchange receipt and payment under agency export is one of the core prerequisites for tax refund review. Foreign exchange shall be received through the foreign exchange account of the agency company, and the amount of foreign exchange received shall be consistent with the transaction amount on the customs declaration form. If there is advance payment or balance payment, the corresponding contract agreement supporting materials shall be submitted to the tax authority when applying for tax refund. If RMB cross-border payment is adopted, it shall be handled through the CIPS system to ensure that the payment information can be traced by the tax authority. In addition, the capital transactions between the entrusting enterprise and the agency company shall be transferred through public accounts, and private accounts are prohibited, otherwise it will be identified as abnormal capital flow and trigger tax correspondence audit. It is recommended that within 3 working days after receiving the foreign exchange, the agency company shall provide the foreign exchange receipt voucher to the entrusting enterprise for the collection of subsequent tax refund application materials.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html#suggestedAnswer-5", "datePublished": "2026-05-04T01:02:57Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "When entrusting an agent to export, the agency agreement signed by both parties shall clarify the rights and obligations related to tax refund, including the responsible subject of tax refund application, the time limit for data provision, the transfer time of tax refund funds, etc. The agreement shall stipulate that if the tax refund fails due to the agency company's failure to submit tax refund materials in time or filling errors, the agency company shall compensate the entrusting enterprise for the corresponding losses; If the tax refund risk is caused by the false information provided by the entrusting enterprise, the entrusting enterprise shall bear it by itself. In addition, the agreement shall clarify that the agency company shall not use the export goods of the entrusting enterprise for tax refund applications of other enterprises, so as to avoid the violation of "one goods for multiple refunds". It is recommended that before signing the agreement, professional legal personnel review the agreement terms to ensure that all tax refund related provisions comply with legal provisions.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html#suggestedAnswer-6", "datePublished": "2026-05-04T00:55:06Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "If the agency export goods are inspected at the customs site, it is necessary to ensure that the inspection results are consistent with the information on the customs declaration form, otherwise it will affect the subsequent tax refund application. If the actual specifications and quantity of the goods are found to be inconsistent with the customs declaration form during inspection, it is necessary to apply for modifying the customs declaration form in time, and inform the agency company simultaneously to adjust the tax refund application materials. In addition, materials such as inspection records and test reports generated during the inspection shall be kept completely. If the tax authority conducts correspondence audit, these materials can be used as proof of the authenticity of the goods. It is recommended that before the goods are packed, the entrusting enterprise shall count and check the goods by itself to ensure that the packing list information is completely consistent with the customs declaration form. If dangerous goods or special categories are involved, relevant appraisal reports shall be prepared in advance to avoid affecting the tax refund progress due to abnormal inspection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html#suggestedAnswer-7", "datePublished": "2026-05-04T00:50:14Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "Under the agency export model, the archiving of tax refund materials is the key to compliance. The entrusting enterprise and the agency company shall jointly keep all tax refund related materials, including special VAT invoices, export goods declaration forms, foreign exchange verification forms, agency agreements, logistics vouchers, etc., for a retention period of 5 years. If the tax authority conducts a follow-up audit, failure to provide complete materials will be identified as insufficient compliance, and the refunded tax will be recovered and late fee will be charged. In addition, it is necessary to ensure that the time of tax refund application meets the regulations. Starting from the export date indicated on the export tax refund copy of the export goods declaration form, the tax refund declaration shall be completed before April 30 of the following year, and no tax refund application can be made after the deadline. It is recommended to sort and file the tax refund materials once a month to avoid loss or damage of materials.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html#suggestedAnswer-8", "datePublished": "2026-05-04T00:09:02Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "From the perspective of supply chain structure, the tax refund efficiency under the agency export model is directly related to the document circulation speed of the enterprise. It is recommended that the entrusting enterprise establish a document docking mechanism with the agency company. 3 days before the production of the goods is completed, submit the special VAT invoice, packing list and other materials to the agency company for pre-review in advance, so as to avoid missing materials when applying for tax refund. In addition, if the enterprise exports through agents for a long time, it can consider establishing a long-term cooperative relationship with the agency company to optimize the document transmission process and improve the efficiency of tax refund application. At the same time, export batches shall be reasonably planned to avoid concentrated exports at the end of the month or quarter, resulting in concentrated submission of tax refund applications and delaying the review progress. It is recommended to evaluate the tax refund efficiency of agency exports every quarter. If there are multiple delays, the supply chain cooperation scheme shall be adjusted in time.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eligibility-of-export-tax-refund-via-qualified-trade-agent.html#suggestedAnswer-9", "datePublished": "2026-05-03T23:58:33Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ] } }, { "@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": "Is exporting self-produced goods via a qualified foreign trade agency eligible for export tax refund policy?"} ] } ] ```