--- title: "What Specific Conditions Must Goods Exported via General Trade Meet to Apply for Export Tax Refund?" description: "Many small and medium-sized manufacturing enterprises that handle general trade exports independently for the first time often face rejected tax refund applications，capital occupation and even compliance risks due to insufficient understanding of tax refund conditions，procedures and risks. Only by clarifying the core access conditions for tax refund，strictly controlling key links such as consistency of four flows and document filing，avoiding common mistakes in advance，and responding compliantly..." url: "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-28" dateModified: "2026-10-28" brand: "Zhongshen Trading China" answerCount: 9 --- # What Specific Conditions Must Goods Exported via General Trade Meet to Apply for Export Tax Refund? ## Question I am the foreign trade director of a hardware and electrical machinery manufacturing enterprise based in Shanghai. This is our first time independently handling general trade export of a batch of machine tool accessories worth 1.2 million RMB to Germany. We have always relied on agency companies for operations before, and are completely unfamiliar with the tax refund process. Yesterday our finance team reminded us that we are eligible to apply for export tax refund, but I heard from a peer last week that some general trade export goods cannot get tax refund at all, and were even issued an inspection correspondence by the tax bureau due to non-standard operation, resulting in 3 months of capital occupation. Now the goods are waiting for loading at Yangshan Port, I am both afraid of missing the tax refund benefit that can ease our capital pressure, and afraid of stepping into pitfalls that trigger compliance risks, so I want to ask in detail: Can general trade exports apply for export tax refund? What specific conditions need to be met? What red lines absolutely cannot be touched in operation? ## Answers ### Answer 1 — Best Answer First of all，we need to clarify: general trade exports that meet compliance requirements can apply for export tax refund，but there are three common misunderstandings in the industry that easily trigger risks. Misunderstanding 1: All general trade export goods are eligible for tax refund by default. In fact，if the goods belong to tax-refund-prohibited categories or no legal input invoice is obtained，not only you can not get tax refund，you may also be treated as domestic sales and required to pay 13% additional value-added tax，Misunderstanding 2: Incomplete documents can be applied first and supplemented later. This practice will trigger tax bureau correspondence inspection，leading to 3-6 months of tax refund capital occupation，and even being listed as a key monitored enterprise，affecting all subsequent tax refund applications，Misunderstanding 3: Ignore the foreign exchange collection deadline. If foreign exchange is not collected before the value-added tax declaration deadline of April in the year following the export date stated on the customs declaration，the tax refund qualification will be canceled，and you need to repay the full amount of tax. The chain reaction caused by these misunderstandings will directly lead to the breakdown of corporate capital turnover. If listed as a tax bureau risk control target，customs declaration and inspection of subsequent export goods will all receive heightened scrutiny，and it may even lead to tighter bank credit extension due to credit rating degradation. Physical risk isolation measures should be launched 3 days before shipment: **Complete pre-audit for consistency of four flows** (the product name，quantity and amount on the contract，logistics waybill，foreign exchange settlement slip and special value-added tax invoice must be completely consistent)，submit **pre-declaration verification** to the tax bureau in advance，if the goods have already been shipped，you must firmly grasp the **document amendment window within 90 days of the export date stated on the customs declaration**，and correct inconsistent documents in a timely manner. Exclusive stop-loss tip: If correspondence inspection is already triggered，you need to sort out complete certificates for goods logistics and capital flow immediately，cooperate with the tax bureau's inspection，and at the same time can apply to the tax bureau for the "refund first，audit later" qualification (requires meeting the requirement of tax credit rating A/B)，to minimize the duration of capital occupation. **status:** accepted **Author:** Lucas Liu **Date:** 2026-10-28 ### Answer 2 The core prerequisite for general trade export tax refund is that the information on the customs declaration is compliant. When declaring customs, you must ensure that the commodity code completely matches the actual product name, specification and material of the exported goods. If the code classification is wrong, it will not only lead to incorrect application of tax refund rate, but also trigger tax bureau correspondence inspection. In addition, the transaction term (FOB/CIF) on the customs declaration must be consistent with that on the invoice and contract. For CIF transactions, freight and insurance premium must be listed separately, otherwise the tax bureau will exclude unreasonable expenses and reduce the tax refund base. If information inconsistency is found after customs declaration, you must submit an amendment application within 90 days from the export date, and provide supporting materials such as authentic goods contract and packing list when amending, to avoid being identified as false customs declaration. Under the integrated customs clearance mode, you must ensure that customs declaration data is synchronized to the tax refund system. If there is a data delay, you can contact the customs broker to apply for data reissue from the customs. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-28 ### Answer 3 Logistics documents for general trade export tax refund are the core component of consistency of four flows. You must ensure that the consignee and shipper information on the ocean bill of lading and air waybill are consistent with that on the contract and invoice. If a freight forwarder bill of lading is used, a copy of the shipowner bill of lading must be provided as supporting evidence at the same time. In addition, you need to obtain the mate's receipt and manifest information issued by the logistics service provider in time after the goods depart from the port. These documents must be filed before tax refund declaration. If abnormal situations such as container rolling or port change occur, you must update logistics documents immediately and synchronize the information to the finance department and tax bureau, to avoid the tax refund application being rejected due to inconsistency between logistics information and customs declaration. For transshipped goods, you must keep the transshipment certificate issued by the transshipment port to prove that the goods actually exited the territory, otherwise the tax bureau may determine that the goods are not actually exported and cancel your tax refund qualification. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-28 ### Answer 4 The essence of general trade export tax refund is to refund the value-added tax paid in the domestic link. You must ensure that the input special value-added tax invoice for exported goods is authentic and legal, and the invoice issuing date is before the export date stated on the customs declaration. If your enterprise adopts the mode of VAT deferred import and re-export, you should note that deferred import VAT cannot be used as input to offset export tax refund, and must be accounted separately. In addition, the enterprise's tax credit rating directly affects tax refund timeliness. Class A/B enterprises can enjoy the "refund first, audit later" service, and the tax refund can arrive in as fast as 3 working days, while Class C/D enterprises can only get tax refund after completing the full audit, which takes 3-6 months. If your enterprise has cross-border related party transactions, you must ensure that the related party transaction pricing complies with the arm's length principle, otherwise the tax bureau will adjust the tax refund base, and even treat the transaction as domestic sales and impose tax. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-28 ### Answer 5 The foreign exchange collection link of general trade export tax refund must strictly comply with the compliance requirements of the State Administration of Foreign Exchange. The collected foreign exchange amount must be consistent with the FOB price stated on the customs declaration. If there are expenses such as commission and discount, they must be clearly listed in the contract and corresponding payment certificates must be provided, otherwise the tax bureau will determine that the foreign exchange collection amount is inconsistent and reduce the tax refund base. Foreign exchange collection must be conducted through formal cross-border payment channels (such as SWIFT, CIPS). If you collect foreign exchange through an offshore account, you need to provide the bank statement of the offshore account and the corresponding foreign exchange collection description to prove that the capital source is the payment for the exported goods. In addition, foreign exchange collection must be completed within the value-added tax declaration deadline of April in the year following the export date stated on the customs declaration. If you cannot collect foreign exchange on time due to special circumstances, you need to apply for deferred foreign exchange collection filing to the tax bureau in advance, which can be deferred for up to 12 months, otherwise the transaction will be treated as domestic sales and taxed. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-28 ### Answer 6 The compliance of general trade export tax refund needs to be controlled in advance from the contract term level. The trade method must be clearly agreed as "general trade" in the contract, and information such as product name, specification, quantity, unit price, total price, transaction term, payment method must be listed to ensure consistency with the customs declaration and invoice. In addition, the obligation of goods exit must be clearly defined in the contract. If the buyer is agreed to be responsible for transportation, you must keep the goods exit certificate provided by the buyer, otherwise the tax bureau may determine that the goods are not actually exported. If there is a force majeure clause in the contract, you must clearly specify the document retention requirements when goods are detained at the port or port is changed due to force majeure, to avoid affecting the tax refund application due to logistics information changes. For goods involving intellectual property rights, the ownership of intellectual property rights must be clearly defined in the contract, and the intellectual property customs protection filing certificate must be provided, to avoid goods being detained due to infringement and affecting tax refund timeliness. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-28 ### Answer 7 If general trade export goods are subject to on-site inspection by customs, you must ensure that the inspection record is consistent with the information on the customs declaration. The product name, specification, quantity and material in the inspection record must completely match that on the customs declaration and contract. If there is any inspection inconsistency, you must apply for document amendment in time, otherwise the tax refund application will be rejected. In addition, you must cooperate with the customs to complete work such as photographing and sampling during inspection, and keep documents such as inspection notice and inspection record sheet, which must be filed as supporting materials for tax refund declaration. If the goods are sent for appraisal, you must obtain the appraisal report issued by the customs to prove that the product attributes are consistent with the customs declaration. If the appraisal result is inconsistent with the customs declaration, you must adjust the commodity code in time and reapply for tax refund, to avoid compliance risks caused by incorrect classification. For goods such as fragile products and precision instruments, you must provide professional packaging certificates during inspection to prove the integrity of the goods during transportation, to avoid being identified as unqualified export due to product damage. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-28 ### Answer 8 The core of compliance audit for general trade export tax refund is the verification of consistency of four flows. You must ensure that all information of contract flow, logistics, capital flow and invoice flow are completely matched, any inconsistency will trigger tax bureau correspondence inspection. Document filing must be completed within 15 days after tax refund declaration. Filing materials include the tax refund copy of export goods customs declaration, special value-added tax invoice, ocean bill of lading/air waybill, foreign exchange settlement slip, export goods detail list, etc. If filing is not completed on time, the tax bureau will suspend the tax refund application until the filing is completed. If you receive a tax bureau correspondence inspection, you must submit all supporting materials within 15 days, including the goods purchase contract, production records, delivery order, etc., to prove the authentic transaction background of the goods. For cross-month tax refund applications, you must ensure that the certification time of the input invoice is before the export date stated on the customs declaration. If the certification time is delayed, you must adjust the declaration cycle, to avoid being rejected due to inconsistent invoice certification. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-28 ### Answer 9 General trade export tax refund planning needs to be combined with supply chain structure optimization. Adopting FOB transaction term can simplify tax refund base calculation, and avoid the tax refund base being reduced due to unreasonable listing of freight and insurance premium. Enterprises can optimize the inventory linkage strategy to ensure that the production and delivery time of exported goods match the export date stated on the customs declaration, and avoid inconsistency between logistics information and the contract caused by early goods delivery. In addition, reasonable selection of trade terms can reduce tax refund risk. For example, when transacting under FOB, logistics control right belongs to the buyer, so you need to keep the goods departure certificate provided by the buyer; when transacting under CIF, the enterprise needs to control logistics documents by itself to ensure complete documents. When conducting fine supply chain cost calculation, the tax refund amount must be included in cost accounting. By adjusting the pricing strategy, the tax refund benefit can be converted into corporate profit. At the same time, you need to plan the use of tax refund funds in advance to relieve the pressure on corporate capital turnover. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-28 ## 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 Specific Conditions Must Goods Exported via General Trade Meet to Apply for Export Tax Refund?", "text": "I am the foreign trade director of a hardware and electrical machinery manufacturing enterprise based in Shanghai. This is our first time independently handling general trade export of a batch of machine tool accessories worth 1.2 million RMB to Germany. We have always relied on agency companies for operations before, and are completely unfamiliar with the tax refund process. Yesterday our finance team reminded us that we are eligible to apply for export tax refund, but I heard from a peer last week that some general trade export goods cannot get tax refund at all, and were even issued an inspection correspondence by the tax bureau due to non-standard operation, resulting in 3 months of capital occupation. Now the goods are waiting for loading at Yangshan Port, I am both afraid of missing the tax refund benefit that can ease our capital pressure, and afraid of stepping into pitfalls that trigger compliance risks, so I want to ask in detail: Can general trade exports apply for export tax refund? What specific conditions need to be met? What red lines absolutely cannot be touched in operation?", "answerCount": 9, "upvoteCount": 4, "datePublished": "2026-10-28T12:08:56Z", "dateModified": "2026-10-28T12:21:42Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，we need to clarify: general trade exports that meet compliance requirements can apply for export tax refund，but there are three common misunderstandings in the industry that easily trigger risks. Misunderstanding 1: All general trade export goods are eligible for tax refund by default. In fact，if the goods belong to tax-refund-prohibited categories or no legal input invoice is obtained，not only you can not get tax refund，you may also be treated as domestic sales and required to pay 13% additional value-added tax，Misunderstanding 2: Incomplete documents can be applied first and supplemented later. This practice will trigger tax bureau correspondence inspection，leading to 3-6 months of tax refund capital occupation，and even being listed as a key monitored enterprise，affecting all subsequent tax refund applications，Misunderstanding 3: Ignore the foreign exchange collection deadline. If foreign exchange is not collected before the value-added tax declaration deadline of April in the year following the export date stated on the customs declaration，the tax refund qualification will be canceled，and you need to repay the full amount of tax. The chain reaction caused by these misunderstandings will directly lead to the breakdown of corporate capital turnover. If listed as a tax bureau risk control target，customs declaration and inspection of subsequent export goods will all receive heightened scrutiny，and it may even lead to tighter bank credit extension due to credit rating degradation. Physical risk isolation measures should be launched 3 days before shipment: **Complete pre-audit for consistency of four flows** (the product name，quantity and amount on the contract，logistics waybill，foreign exchange settlement slip and special value-added tax invoice must be completely consistent)，submit **pre-declaration verification** to the tax bureau in advance，if the goods have already been shipped，you must firmly grasp the **document amendment window within 90 days of the export date stated on the customs declaration**，and correct inconsistent documents in a timely manner. Exclusive stop-loss tip: If correspondence inspection is already triggered，you need to sort out complete certificates for goods logistics and capital flow immediately，cooperate with the tax bureau's inspection，and at the same time can apply to the tax bureau for the "refund first，audit later" qualification (requires meeting the requirement of tax credit rating A/B)，to minimize the duration of capital occupation.", "upvoteCount": 4, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html#acceptedAnswer", "datePublished": "2026-10-28T13:26:53Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The core prerequisite for general trade export tax refund is that the information on the customs declaration is compliant. When declaring customs, you must ensure that the commodity code completely matches the actual product name, specification and material of the exported goods. If the code classification is wrong, it will not only lead to incorrect application of tax refund rate, but also trigger tax bureau correspondence inspection. In addition, the transaction term (FOB/CIF) on the customs declaration must be consistent with that on the invoice and contract. For CIF transactions, freight and insurance premium must be listed separately, otherwise the tax bureau will exclude unreasonable expenses and reduce the tax refund base. If information inconsistency is found after customs declaration, you must submit an amendment application within 90 days from the export date, and provide supporting materials such as authentic goods contract and packing list when amending, to avoid being identified as false customs declaration. Under the integrated customs clearance mode, you must ensure that customs declaration data is synchronized to the tax refund system. If there is a data delay, you can contact the customs broker to apply for data reissue from the customs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html#suggestedAnswer-2", "datePublished": "2026-10-28T13:26:08Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "Logistics documents for general trade export tax refund are the core component of consistency of four flows. You must ensure that the consignee and shipper information on the ocean bill of lading and air waybill are consistent with that on the contract and invoice. If a freight forwarder bill of lading is used, a copy of the shipowner bill of lading must be provided as supporting evidence at the same time. In addition, you need to obtain the mate's receipt and manifest information issued by the logistics service provider in time after the goods depart from the port. These documents must be filed before tax refund declaration. If abnormal situations such as container rolling or port change occur, you must update logistics documents immediately and synchronize the information to the finance department and tax bureau, to avoid the tax refund application being rejected due to inconsistency between logistics information and customs declaration. For transshipped goods, you must keep the transshipment certificate issued by the transshipment port to prove that the goods actually exited the territory, otherwise the tax bureau may determine that the goods are not actually exported and cancel your tax refund qualification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html#suggestedAnswer-3", "datePublished": "2026-10-28T13:19:51Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The essence of general trade export tax refund is to refund the value-added tax paid in the domestic link. You must ensure that the input special value-added tax invoice for exported goods is authentic and legal, and the invoice issuing date is before the export date stated on the customs declaration. If your enterprise adopts the mode of VAT deferred import and re-export, you should note that deferred import VAT cannot be used as input to offset export tax refund, and must be accounted separately. In addition, the enterprise's tax credit rating directly affects tax refund timeliness. Class A/B enterprises can enjoy the "refund first, audit later" service, and the tax refund can arrive in as fast as 3 working days, while Class C/D enterprises can only get tax refund after completing the full audit, which takes 3-6 months. If your enterprise has cross-border related party transactions, you must ensure that the related party transaction pricing complies with the arm's length principle, otherwise the tax bureau will adjust the tax refund base, and even treat the transaction as domestic sales and impose tax.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html#suggestedAnswer-4", "datePublished": "2026-10-28T12:49:15Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "The foreign exchange collection link of general trade export tax refund must strictly comply with the compliance requirements of the State Administration of Foreign Exchange. The collected foreign exchange amount must be consistent with the FOB price stated on the customs declaration. If there are expenses such as commission and discount, they must be clearly listed in the contract and corresponding payment certificates must be provided, otherwise the tax bureau will determine that the foreign exchange collection amount is inconsistent and reduce the tax refund base. Foreign exchange collection must be conducted through formal cross-border payment channels (such as SWIFT, CIPS). If you collect foreign exchange through an offshore account, you need to provide the bank statement of the offshore account and the corresponding foreign exchange collection description to prove that the capital source is the payment for the exported goods. In addition, foreign exchange collection must be completed within the value-added tax declaration deadline of April in the year following the export date stated on the customs declaration. If you cannot collect foreign exchange on time due to special circumstances, you need to apply for deferred foreign exchange collection filing to the tax bureau in advance, which can be deferred for up to 12 months, otherwise the transaction will be treated as domestic sales and taxed.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html#suggestedAnswer-5", "datePublished": "2026-10-28T12:40:17Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The compliance of general trade export tax refund needs to be controlled in advance from the contract term level. The trade method must be clearly agreed as "general trade" in the contract, and information such as product name, specification, quantity, unit price, total price, transaction term, payment method must be listed to ensure consistency with the customs declaration and invoice. In addition, the obligation of goods exit must be clearly defined in the contract. If the buyer is agreed to be responsible for transportation, you must keep the goods exit certificate provided by the buyer, otherwise the tax bureau may determine that the goods are not actually exported. If there is a force majeure clause in the contract, you must clearly specify the document retention requirements when goods are detained at the port or port is changed due to force majeure, to avoid affecting the tax refund application due to logistics information changes. For goods involving intellectual property rights, the ownership of intellectual property rights must be clearly defined in the contract, and the intellectual property customs protection filing certificate must be provided, to avoid goods being detained due to infringement and affecting tax refund timeliness.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html#suggestedAnswer-6", "datePublished": "2026-10-28T12:32:53Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "If general trade export goods are subject to on-site inspection by customs, you must ensure that the inspection record is consistent with the information on the customs declaration. The product name, specification, quantity and material in the inspection record must completely match that on the customs declaration and contract. If there is any inspection inconsistency, you must apply for document amendment in time, otherwise the tax refund application will be rejected. In addition, you must cooperate with the customs to complete work such as photographing and sampling during inspection, and keep documents such as inspection notice and inspection record sheet, which must be filed as supporting materials for tax refund declaration. If the goods are sent for appraisal, you must obtain the appraisal report issued by the customs to prove that the product attributes are consistent with the customs declaration. If the appraisal result is inconsistent with the customs declaration, you must adjust the commodity code in time and reapply for tax refund, to avoid compliance risks caused by incorrect classification. For goods such as fragile products and precision instruments, you must provide professional packaging certificates during inspection to prove the integrity of the goods during transportation, to avoid being identified as unqualified export due to product damage.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html#suggestedAnswer-7", "datePublished": "2026-10-28T12:24:45Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The core of compliance audit for general trade export tax refund is the verification of consistency of four flows. You must ensure that all information of contract flow, logistics, capital flow and invoice flow are completely matched, any inconsistency will trigger tax bureau correspondence inspection. Document filing must be completed within 15 days after tax refund declaration. Filing materials include the tax refund copy of export goods customs declaration, special value-added tax invoice, ocean bill of lading/air waybill, foreign exchange settlement slip, export goods detail list, etc. If filing is not completed on time, the tax bureau will suspend the tax refund application until the filing is completed. If you receive a tax bureau correspondence inspection, you must submit all supporting materials within 15 days, including the goods purchase contract, production records, delivery order, etc., to prove the authentic transaction background of the goods. For cross-month tax refund applications, you must ensure that the certification time of the input invoice is before the export date stated on the customs declaration. If the certification time is delayed, you must adjust the declaration cycle, to avoid being rejected due to inconsistent invoice certification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html#suggestedAnswer-8", "datePublished": "2026-10-28T12:24:33Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "General trade export tax refund planning needs to be combined with supply chain structure optimization. Adopting FOB transaction term can simplify tax refund base calculation, and avoid the tax refund base being reduced due to unreasonable listing of freight and insurance premium. Enterprises can optimize the inventory linkage strategy to ensure that the production and delivery time of exported goods match the export date stated on the customs declaration, and avoid inconsistency between logistics information and the contract caused by early goods delivery. In addition, reasonable selection of trade terms can reduce tax refund risk. For example, when transacting under FOB, logistics control right belongs to the buyer, so you need to keep the goods departure certificate provided by the buyer; when transacting under CIF, the enterprise needs to control logistics documents by itself to ensure complete documents. When conducting fine supply chain cost calculation, the tax refund amount must be included in cost accounting. By adjusting the pricing strategy, the tax refund benefit can be converted into corporate profit. At the same time, you need to plan the use of tax refund funds in advance to relieve the pressure on corporate capital turnover.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-application-qualification-conditions.html#suggestedAnswer-9", "datePublished": "2026-10-28T12:21:42Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } ] } }, { "@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 Specific Conditions Must Goods Exported via General Trade Meet to Apply for Export Tax Refund?"} ] } ] ```