--- title: "What core compliance conditions must domestic manufacturing enterprises engaged in general trade export meet to apply for export tax refund?" description: "Many small and medium-sized manufacturers，after entrusting foreign trade agencies to handle exports，are worried about not enjoying tax refund policies leading to increased operating costs and facing tax verification risks due to inconsistent documents and non-standard procedures，due to vague understanding of compliance conditions for export tax refund. Zhongshen will conduct pre-documentation detail review，control core node connection，formulate customized emergency plans，ensure enterprises meet..." url: "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-22" dateModified: "2026-10-22" brand: "Zhongshen Trading China" answerCount: 10 --- # What core compliance conditions must domestic manufacturing enterprises engaged in general trade export meet to apply for export tax refund? ## Question I am the person in charge of a domestic small and medium-sized manufacturer of precision hardware accessories in Shanghai. Just last month, we entrusted Zhongshen to export two batches of general trade hardware accessories to Germany. We have been focusing on the domestic market and have no clue about the rules of export tax refund. The input VAT invoices for this batch of goods have been issued, but when sorting out the documents just now, I found that there are slight differences between the commodity codes on the customs declaration form and the product names on the input invoices. In addition, the foreign exchange receipt for one of the batches will be delayed by 30 days. Our current cash flow is particularly tight, and this tax refund of more than 120,000 yuan is used to pay for the next batch of raw material货款. I am particularly anxious and stay up all night thinking about this, fearing that I will not get the tax refund due to these details. I want to ask if I can get the tax refund in this situation? ## Answers ### Answer 1 — Best Answer First，conduct pre-documentation detail review: For the discrepancy between the HS code on the customs declaration form and the input invoice code you mentioned，according to the 2026 tax refund review requirements of Shanghai tax authorities，first confirm whether they belong to the sub-items under the same broad customs commodity code category. If there is only a difference in product name expression but the classification is consistent，you need to supplement and submit the **Goods Classification Explanation Letter** and the product production process description issued by the factory，if the classification is indeed different，you need to immediately contact the customs broker to apply for amendment of the customs declaration form to ensure **the commodity classification of the input invoice must be fully matched with that of the customs declaration form**. At the same time，check whether the issuance time of the input invoice and the buyer information are consistent with the export subject to ensure there are no logical contradictions in the documents. Regarding core node connection: If the foreign exchange receipt needs to be delayed by 30 days，you need to log in to the "Single Window" to submit the **Export Goods Exchange Receipt Deferment Filing Form** before declaring export tax refund. According to the latest regulations of the State Administration of Foreign Exchange in 2026，the filing reason must be clearly stated as "agreed payment term with overseas customers"，and the corresponding sales contract should be uploaded as supporting materials to ensure the compliant connection between the foreign exchange receipt node and the declaration node，and avoid being temporarily suspended from tax refund due to overdue foreign exchange receipt. Emergency plan: If the amendment of the customs declaration form takes longer than the declaration period，you can first conduct the pre-declaration for export tax refund，and submit the **Defer Declaration Application** after the pre-declaration is approved. According to the regulations of Shanghai tax authorities in 2026，the maximum declaration grace period of 3 months can be applied for，if the foreign exchange receipt is finally overdue，you can apply for tax refund exemption review under special circumstances with the force majeure certificate from overseas customers or the notarized payment commitment letter. Final compliant implementation: After all documents are reviewed and passed，and the foreign exchange receipt is completed or the filing takes effect，submit the formal declaration through Zhongshen's customized tax refund system. We will arrange a dedicated person to follow up on the tax authority's verification letter (if any). According to the average timeliness of Shanghai area in 2026，the tax refund funds can arrive within 15-20 working days，realizing the full-link compliant implementation. **status:** accepted **Author:** Grace Wang **Date:** 2026-10-22 ### Answer 2 Regarding the discrepancy between the HS code on the customs declaration form and the input invoice code, if you need to amend the customs declaration form, please note that the amendment application must be submitted within 90 days after the goods are exported. The application shall be accompanied by the Application Form for Amendment/Revocation of Customs Declaration Form, copy of the original customs declaration form, and goods classification confirmation letter (if there is a disputed classification). The amended HS code must be completely consistent with the actual HS code of the goods, so as to avoid customs valuation disputes caused by incorrect classification. If the customs raises valuation questions, you need to cooperate in providing procurement contracts, input invoices, goods cost details and other materials to ensure that the customs declaration price is consistent with the actual transaction price, so as to avoid affecting the subsequent tax refund declaration due to failed valuation review. In addition, please note that under the customs integration mode, the amendment application for the customs declaration form shall be submitted to the customs at the export declaration place, not the destination customs, so as to avoid delay caused by incorrect application channel. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-22 ### Answer 3 Logistics documents required for export tax refund must be consistent with the information on the customs declaration form, including the consignor, consignee, product name, quantity, weight and other fields on the bill of lading. If your goods are exported via LCL, you need to ask the freight forwarder to issue the **LCL cargo manifest sub-document**, and ensure that the product information on the sub-document is completely consistent with the customs declaration form. If there are logistics abnormalities such as container rehandling or port change, you need to timely ask the freight forwarder to issue the **Logistics Abnormal Situation Statement** and synchronously modify the transportation mode or destination port information on the customs declaration form, so as to avoid the rejection of tax refund declaration due to inconsistent logistics information and customs declaration form. In addition, you need to keep the original or electronic scanned copies of all logistics documents, including ocean bills of lading, packing lists, freight invoices, etc., as tax refund filing materials, which can be provided at any time when the tax authority conducts verification. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-22 ### Answer 4 If your enterprise entrusts foreign trade agencies to handle exports for a long time, you can consider building a "manufacturer + foreign trade agency" tax planning structure, optimize the arrival timeliness of tax refund funds by reasonably allocating input and output tax amounts. At the same time, for export business to the EU market, you can apply for EU VAT deferment, that is, no advance payment of import VAT is required in the importing country, and the tax is declared and paid after the goods are sold, so as to relieve cash flow pressure. Please note that the application for VAT deferment must meet the compliance requirements of the importing country, including registering the local VAT number, submitting a deposit, etc., and ensure that the deferred VAT tax amount and the export tax refund amount are not cross-deducted, so as to avoid triggering tax risks. In addition, if your enterprise has cross-border related-party transactions, you need to ensure that the transaction price conforms to the arm's length principle, so as to avoid being adjusted by the tax authority due to unreasonable transfer pricing, which will affect the tax refund qualification. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-22 ### Answer 5 Regarding the 30-day delay in foreign exchange receipt you mentioned, you need to ensure that the foreign exchange receipt account is a domestic current account foreign exchange account filed with the State Administration of Foreign Exchange. The SWIFT message when receiving foreign exchange must clearly mark "export payment", and complete the foreign exchange receipt verification registration on the "Foreign Exchange Monitoring System" within 5 working days after receiving the payment. If there is a difference between the received foreign exchange amount and the customs declaration amount (not exceeding 5%), you need to submit the **Receipt Difference Explanation** to explain the reason for the difference (such as commission, discount, etc.), and upload the corresponding supplementary contract as supporting materials. In addition, if you use the Cross-border Interbank Payment System (CIPS), you need to ensure that the transaction remarks in the payment message are clearly marked and consistent with the trade background of the exported goods, so as to avoid being listed as a key monitoring object by the State Administration of Foreign Exchange due to mismatched receipt and payment information, which will affect the tax refund declaration. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-22 ### Answer 6 You need to conduct compliance review on the sales contract, ensure that the agreed collection time, product name, specifications, quantity and other information are consistent with the customs declaration form, and add the clause "Customers need to assist in providing relevant materials required for tax refund review by the tax authority" to avoid failing the verification due to the customer's refusal to provide materials. If the foreign exchange receipt is delayed for more than 90 days due to the customer's reason, add the clause "The customer needs to issue a written payment commitment letter, otherwise it shall bear corresponding违约责任" in the contract, so as to provide legal basis for the subsequent application for tax refund deferment filing. In addition, you need to keep the original and translated copies of the sales contract (if it is a foreign language contract) as tax refund filing materials to ensure that the trade background is true and legal. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-22 ### Answer 7 If your exported goods are inspected at the customs site, you need to cooperate with the inspectors to complete the container unpacking inspection and ask the customs to issue the **Customs Inspection Record Form**. The product information on the inspection record form must be completely consistent with the customs declaration form. If there is a discrepancy, you need to immediately ask the inspectors to modify the record form information, so as to avoid affecting the tax refund declaration due to the inconsistency between the inspection record and the customs declaration form. If the goods are sent for inspection and identification, you need to obtain the **Customs Laboratory Identification Report** in time to ensure that the identification result is consistent with the commodity classification on the customs declaration form. If the identification result shows incorrect classification, you need to immediately amend the HS code on the customs declaration form. In addition, you need to keep the inspection record form, laboratory identification report and other materials as supplementary vouchers for tax refund filing, which can be provided at any time when the tax authority conducts verification. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-22 ### Answer 8 If your hardware accessories are precision and fragile products, you need to ensure that the packaging information is consistent with the product attributes on the customs declaration form. If the goods are fragile products under customs supervision, you need to submit the **Packaging Performance Inspection Result Certificate** and **Usage Appraisal Result Certificate** to ensure that the packaging meets the transportation requirements. If your goods are exported to the EU, you need to provide the MSDS report complying with the REACH Regulation, and the product name and ingredients on the MSDS report must be consistent with the customs declaration form, so as to avoid customs detention due to inconsistent packaging information, which will affect the timeliness of tax refund declaration. In addition, you need to keep the original copies of all packaging documents as tax refund filing materials to ensure document consistency throughout the entire trade link. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-22 ### Answer 9 For your situation, you need to focus on checking the "four flows consistency", that is, the goods flow, fund flow, invoice flow and contract flow are completely matched. Specifically, it includes: the logistics track of the actual exported goods is consistent with the customs declaration form, the source of the received foreign exchange funds is consistent with the buyer of the sales contract, the seller of the input invoice is consistent with the goods supplier, and the two parties of the contract are consistent with the consignor and consignee on the customs declaration form. If there is an inconsistency in the "four flows", you need to submit the **Four Flows Difference Explanation** and supporting materials to avoid the rejection of tax refund due to the failure of the tax authority's verification. In addition, you need to complete the document filing within 15 days after the tax refund declaration. The filing materials include sales contracts, customs declaration forms, bills of lading, input invoices, etc. The filing period shall not exceed 90 days after the declaration, otherwise it will be regarded as giving up the tax refund qualification. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-22 ### Answer 10 From the perspective of supply chain planning, you can combine the current general trade export mode with the cross-border e-commerce B2B mode. For small-batch and multi-batch orders, adopt the cross-border e-commerce B2B mode for export, and enjoy a more simplified tax refund declaration process. At the same time, you can adjust the trade terms, convert FOB transactions to CIF transactions, and include freight and insurance premiums in the customs declaration amount, thereby increasing the tax refund base and the tax refund amount. Please note that the conversion of trade terms must be clearly agreed in the sales contract, and the corresponding freight and insurance invoices must be true and legal, so as to avoid being checked by the tax authority due to falsely increased customs declaration amount. In addition, you can optimize the supply chain layout by concentrating the procurement links on suppliers with general taxpayer qualifications to ensure that sufficient input VAT invoices are obtained and maximize tax refund benefits. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-22 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What core compliance conditions must domestic manufacturing enterprises engaged in general trade export meet to apply for export tax refund?", "text": "I am the person in charge of a domestic small and medium-sized manufacturer of precision hardware accessories in Shanghai. Just last month, we entrusted Zhongshen to export two batches of general trade hardware accessories to Germany. We have been focusing on the domestic market and have no clue about the rules of export tax refund. The input VAT invoices for this batch of goods have been issued, but when sorting out the documents just now, I found that there are slight differences between the commodity codes on the customs declaration form and the product names on the input invoices. In addition, the foreign exchange receipt for one of the batches will be delayed by 30 days. Our current cash flow is particularly tight, and this tax refund of more than 120,000 yuan is used to pay for the next batch of raw material货款. I am particularly anxious and stay up all night thinking about this, fearing that I will not get the tax refund due to these details. I want to ask if I can get the tax refund in this situation?", "answerCount": 10, "upvoteCount": 2, "datePublished": "2026-10-22T10:14:26Z", "dateModified": "2026-10-22T10:22:05Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，conduct pre-documentation detail review: For the discrepancy between the HS code on the customs declaration form and the input invoice code you mentioned，according to the 2026 tax refund review requirements of Shanghai tax authorities，first confirm whether they belong to the sub-items under the same broad customs commodity code category. If there is only a difference in product name expression but the classification is consistent，you need to supplement and submit the Goods Classification Explanation Letter and the product production process description issued by the factory，if the classification is indeed different，you need to immediately contact the customs broker to apply for amendment of the customs declaration form to ensure the commodity classification of the input invoice must be fully matched with that of the customs declaration form . At the same time，check whether the issuance time of the input invoice and the buyer information are consistent with the export subject to ensure there are no logical contradictions in the documents. Regarding core node connection: If the foreign exchange receipt needs to be delayed by 30 days，you need to log in to the "Single Window" to submit the Export Goods Exchange Receipt Deferment Filing Form before declaring export tax refund. According to the latest regulations of the State Administration of Foreign Exchange in 2026，the filing reason must be clearly stated as "agreed payment term with overseas customers"，and the corresponding sales contract should be uploaded as supporting materials to ensure the compliant connection between the foreign exchange receipt node and the declaration node，and avoid being temporarily suspended from tax refund due to overdue foreign exchange receipt. Emergency plan: If the amendment of the customs declaration form takes longer than the declaration period，you can first conduct the pre-declaration for export tax refund，and submit the Defer Declaration Application after the pre-declaration is approved. According to the regulations of Shanghai tax authorities in 2026，the maximum declaration grace period of 3 months can be applied for，if the foreign exchange receipt is finally overdue，you can apply for tax refund exemption review under special circumstances with the force majeure certificate from overseas customers or the notarized payment commitment letter. Final compliant implementation: After all documents are reviewed and passed，and the foreign exchange receipt is completed or the filing takes effect，submit the formal declaration through Zhongshen's customized tax refund system. We will arrange a dedicated person to follow up on the tax authority's verification letter (if any). According to the average timeliness of Shanghai area in 2026，the tax refund funds can arrive within 15-20 working days，realizing the full-link compliant implementation.", "upvoteCount": 2, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#acceptedAnswer", "datePublished": "2026-10-22T12:31:50Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Regarding the discrepancy between the HS code on the customs declaration form and the input invoice code, if you need to amend the customs declaration form, please note that the amendment application must be submitted within 90 days after the goods are exported. The application shall be accompanied by the Application Form for Amendment/Revocation of Customs Declaration Form, copy of the original customs declaration form, and goods classification confirmation letter (if there is a disputed classification). The amended HS code must be completely consistent with the actual HS code of the goods, so as to avoid customs valuation disputes caused by incorrect classification. If the customs raises valuation questions, you need to cooperate in providing procurement contracts, input invoices, goods cost details and other materials to ensure that the customs declaration price is consistent with the actual transaction price, so as to avoid affecting the subsequent tax refund declaration due to failed valuation review. In addition, please note that under the customs integration mode, the amendment application for the customs declaration form shall be submitted to the customs at the export declaration place, not the destination customs, so as to avoid delay caused by incorrect application channel.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#suggestedAnswer-2", "datePublished": "2026-10-22T12:24:03Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "Logistics documents required for export tax refund must be consistent with the information on the customs declaration form, including the consignor, consignee, product name, quantity, weight and other fields on the bill of lading. If your goods are exported via LCL, you need to ask the freight forwarder to issue the LCL cargo manifest sub-document , and ensure that the product information on the sub-document is completely consistent with the customs declaration form. If there are logistics abnormalities such as container rehandling or port change, you need to timely ask the freight forwarder to issue the Logistics Abnormal Situation Statement and synchronously modify the transportation mode or destination port information on the customs declaration form, so as to avoid the rejection of tax refund declaration due to inconsistent logistics information and customs declaration form. In addition, you need to keep the original or electronic scanned copies of all logistics documents, including ocean bills of lading, packing lists, freight invoices, etc., as tax refund filing materials, which can be provided at any time when the tax authority conducts verification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#suggestedAnswer-3", "datePublished": "2026-10-22T12:19:58Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "If your enterprise entrusts foreign trade agencies to handle exports for a long time, you can consider building a "manufacturer + foreign trade agency" tax planning structure, optimize the arrival timeliness of tax refund funds by reasonably allocating input and output tax amounts. At the same time, for export business to the EU market, you can apply for EU VAT deferment, that is, no advance payment of import VAT is required in the importing country, and the tax is declared and paid after the goods are sold, so as to relieve cash flow pressure. Please note that the application for VAT deferment must meet the compliance requirements of the importing country, including registering the local VAT number, submitting a deposit, etc., and ensure that the deferred VAT tax amount and the export tax refund amount are not cross-deducted, so as to avoid triggering tax risks. In addition, if your enterprise has cross-border related-party transactions, you need to ensure that the transaction price conforms to the arm's length principle, so as to avoid being adjusted by the tax authority due to unreasonable transfer pricing, which will affect the tax refund qualification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#suggestedAnswer-4", "datePublished": "2026-10-22T12:13:24Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "Regarding the 30-day delay in foreign exchange receipt you mentioned, you need to ensure that the foreign exchange receipt account is a domestic current account foreign exchange account filed with the State Administration of Foreign Exchange. The SWIFT message when receiving foreign exchange must clearly mark "export payment", and complete the foreign exchange receipt verification registration on the "Foreign Exchange Monitoring System" within 5 working days after receiving the payment. If there is a difference between the received foreign exchange amount and the customs declaration amount (not exceeding 5%), you need to submit the Receipt Difference Explanation to explain the reason for the difference (such as commission, discount, etc.), and upload the corresponding supplementary contract as supporting materials. In addition, if you use the Cross-border Interbank Payment System (CIPS), you need to ensure that the transaction remarks in the payment message are clearly marked and consistent with the trade background of the exported goods, so as to avoid being listed as a key monitoring object by the State Administration of Foreign Exchange due to mismatched receipt and payment information, which will affect the tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#suggestedAnswer-5", "datePublished": "2026-10-22T11:58:16Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "You need to conduct compliance review on the sales contract, ensure that the agreed collection time, product name, specifications, quantity and other information are consistent with the customs declaration form, and add the clause "Customers need to assist in providing relevant materials required for tax refund review by the tax authority" to avoid failing the verification due to the customer's refusal to provide materials. If the foreign exchange receipt is delayed for more than 90 days due to the customer's reason, add the clause "The customer needs to issue a written payment commitment letter, otherwise it shall bear corresponding违约责任" in the contract, so as to provide legal basis for the subsequent application for tax refund deferment filing. In addition, you need to keep the original and translated copies of the sales contract (if it is a foreign language contract) as tax refund filing materials to ensure that the trade background is true and legal.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#suggestedAnswer-6", "datePublished": "2026-10-22T11:51:02Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "If your exported goods are inspected at the customs site, you need to cooperate with the inspectors to complete the container unpacking inspection and ask the customs to issue the Customs Inspection Record Form . The product information on the inspection record form must be completely consistent with the customs declaration form. If there is a discrepancy, you need to immediately ask the inspectors to modify the record form information, so as to avoid affecting the tax refund declaration due to the inconsistency between the inspection record and the customs declaration form. If the goods are sent for inspection and identification, you need to obtain the Customs Laboratory Identification Report in time to ensure that the identification result is consistent with the commodity classification on the customs declaration form. If the identification result shows incorrect classification, you need to immediately amend the HS code on the customs declaration form. In addition, you need to keep the inspection record form, laboratory identification report and other materials as supplementary vouchers for tax refund filing, which can be provided at any time when the tax authority conducts verification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#suggestedAnswer-7", "datePublished": "2026-10-22T11:00:14Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "If your hardware accessories are precision and fragile products, you need to ensure that the packaging information is consistent with the product attributes on the customs declaration form. If the goods are fragile products under customs supervision, you need to submit the Packaging Performance Inspection Result Certificate and Usage Appraisal Result Certificate to ensure that the packaging meets the transportation requirements. If your goods are exported to the EU, you need to provide the MSDS report complying with the REACH Regulation, and the product name and ingredients on the MSDS report must be consistent with the customs declaration form, so as to avoid customs detention due to inconsistent packaging information, which will affect the timeliness of tax refund declaration. In addition, you need to keep the original copies of all packaging documents as tax refund filing materials to ensure document consistency throughout the entire trade link.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#suggestedAnswer-8", "datePublished": "2026-10-22T10:48:24Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "For your situation, you need to focus on checking the "four flows consistency", that is, the goods flow, fund flow, invoice flow and contract flow are completely matched. Specifically, it includes: the logistics track of the actual exported goods is consistent with the customs declaration form, the source of the received foreign exchange funds is consistent with the buyer of the sales contract, the seller of the input invoice is consistent with the goods supplier, and the two parties of the contract are consistent with the consignor and consignee on the customs declaration form. If there is an inconsistency in the "four flows", you need to submit the Four Flows Difference Explanation and supporting materials to avoid the rejection of tax refund due to the failure of the tax authority's verification. In addition, you need to complete the document filing within 15 days after the tax refund declaration. The filing materials include sales contracts, customs declaration forms, bills of lading, input invoices, etc. The filing period shall not exceed 90 days after the declaration, otherwise it will be regarded as giving up the tax refund qualification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#suggestedAnswer-9", "datePublished": "2026-10-22T10:22:11Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "From the perspective of supply chain planning, you can combine the current general trade export mode with the cross-border e-commerce B2B mode. For small-batch and multi-batch orders, adopt the cross-border e-commerce B2B mode for export, and enjoy a more simplified tax refund declaration process. At the same time, you can adjust the trade terms, convert FOB transactions to CIF transactions, and include freight and insurance premiums in the customs declaration amount, thereby increasing the tax refund base and the tax refund amount. Please note that the conversion of trade terms must be clearly agreed in the sales contract, and the corresponding freight and insurance invoices must be true and legal, so as to avoid being checked by the tax authority due to falsely increased customs declaration amount. In addition, you can optimize the supply chain layout by concentrating the procurement links on suppliers with general taxpayer qualifications to ensure that sufficient input VAT invoices are obtained and maximize tax refund benefits.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-manufacturer-core-compliance-conditions-for-tax-refund.html#suggestedAnswer-10", "datePublished": "2026-10-22T10:22:05Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "What core compliance conditions must domestic manufacturing enterprises engaged in general trade export meet to apply for export tax refund?"} ] } ] ```