--- title: "What Core Documents and Supporting Materials Are Required for General Trade Export Tax Refund Processing?" description: "Many foreign trade enterprises face rejected tax refund applications，delayed tax arrival，and even triggered tax correspondence verification due to missing or non-compliant tax refund documents. For the needs of different trade modes and enterprise types，it is necessary to sort out corresponding core documents，supporting materials and filing requirements. Strictly following the four-flow consistency principle and completing document verification in advance can ensure one-time approval of tax refu..." url: "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-17" dateModified: "2026-10-17" brand: "Zhongshen Trading China" answerCount: 10 --- # What Core Documents and Supporting Materials Are Required for General Trade Export Tax Refund Processing? ## Question I am an operator of a foreign trade company in Shanghai that covers general trade, cross-border e-commerce B2B and agent factory orders. I recently led export tax refund processing for the first time, and my application was just rejected by the tax bureau last week due to incomplete materials and non-compliant format. I am so anxious that I can not sleep well! The list provided by the part-time accountant I hired before is too general, and I am afraid of missing materials again. That will not only delay the tax refund for more than half a year, but also may trigger tax correspondence verification that affects the company's credit, and even delay subsequent customs declaration and shipment. Besides, we have both self-operated orders from our own production workshop and entrusted export orders for other factories. Are the material requirements different for different business models? I would like to ask an expert to clarify exactly what materials I need to prepare, so I will not step into any more pitfalls! ## Answers ### Answer 1 — Best Answer First，you need to complete classified document review in advance，and split the material list according to the three business modes of your company: for self-operated general trade and cross-border e-commerce B2B orders，you need to focus on verifying the four-flow consistency of **Special Value-Added Tax Invoice，Export Goods Declaration Form (Tax Refund Copy)，Electronic Foreign Exchange Collection Voucher**，for agent export orders，you need to additionally supplement the *Certificate of Agent Export Goods* and the tax refund qualification certificate of the entrusting party. Notes for core node connection: the issuing date，product name，quantity and amount of all documents must fully match the declaration form. Cross-border e-commerce B2B orders also need to supplement screenshots of transaction details from the cross-border e-commerce comprehensive service platform. If there is inconsistent document information，contact the invoice issuer or customs broker for modification immediately to avoid triggering tax correspondence verification due to information discrepancy. For contingency arrangements: if the deduction copy of the special VAT invoice is lost，you need to promptly submit the *Proof of Tax Declaration for Lost Special VAT Invoice* to the competent tax authority，and keep the copy of the invoice stub stamped with the issuer's official seal，if the tax refund copy of the declaration form is lost，you can print the electronic information of the declaration form through China E-Port and stamp it with your company's official seal as a substitute. For final compliance implementation，you need to complete pre-verification of all documents 7 working days before tax refund declaration，ensure all materials are complete and information is consistent，then submit the tax refund application through the electronic tax bureau. This can greatly improve the approval rate and shorten the tax arrival cycle. **status:** accepted **Author:** Evelyn Li **Date:** 2026-10-17 ### Answer 2 When processing export tax refund, the Export Goods Declaration Form (Tax Refund Copy) is one of the core documents. It should be noted that the fields of "Nature of Tax and Exemption", "Foreign Exchange Settlement Method" and "Trade Mode" on the declaration form must fully match the actual business. If the trade mode is filled incorrectly, for example, "general trade" is mistakenly filled as "samples and advertising goods", it will directly lead to rejection of the tax refund application, and even require deletion and re-declaration, which not only delays the tax refund progress, but may also incur customs amendment fees. In addition, the export date on the declaration form must be after the issuing date of the special VAT invoice. If the issuing date is earlier than the export date, you need to provide reasonable supporting materials, such as raw material purchase contracts and production schedule, to avoid being identified as invoice fraud. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-17 ### Answer 3 In export tax refund processing, although logistics documents are not core tax refund materials, they can be used as supporting materials to respond to tax correspondence verification. Logistics documents to be retained include ocean bill of lading (or air waybill, express waybill), packing list, logistics fee invoice, etc. Among them, the consignee information, product name and quantity on the bill of lading must be fully consistent with the declaration form and special VAT invoice. If the bill of lading information does not match the declaration form, contact the shipping company or freight forwarder to amend the bill of lading in time, to avoid being identified as fake export by the tax authority due to inconsistent title information. In addition, if the goods are transshipped, you need to retain the transshipment certificate issued by the transshipment port to prove the actual export route of the goods. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-17 ### Answer 4 For self-operated export orders of manufacturing enterprises, you need to additionally submit the *Declaration Schedule for Exemption, Credit and Refund of Export Goods for Manufacturing Enterprises* and *Summary Declaration Form for Exemption, Credit and Refund of Export Goods for Manufacturing Enterprises* when processing tax refund, and ensure that the sales amount declared for VAT is consistent with that declared for tax refund. If your enterprise exports goods under the VAT deferral mode, you need to submit the filing certificate for VAT deferral, and indicate the deferral status when declaring tax refund, to avoid incorrect tax refund amount calculation caused by undeclared deferral. In addition, if your enterprise has cross-border related party transactions, you need to submit supporting materials for related party transaction pricing, such as related party purchase and sale contracts and third-party pricing reports, to avoid being identified as profit shifting which leads to rejection of the tax refund application. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-17 ### Answer 5 In export tax refund processing, foreign exchange collection voucher is one of the core compliance materials. You need to ensure that the difference between the collected amount, the export amount on the declaration form and the invoiced amount on the special VAT invoice is within a reasonable range (usually no more than 5%). If you use RMB cross-border payment (CIPS system), you need to retain screenshots of CIPS messages or RMB cross-border foreign exchange collection vouchers issued by the bank; if you use foreign exchange collection, you need to retain the summary of SWIFT messages or the special verification copy for export foreign exchange collection issued by the bank. In addition, if there is advance collection or deferred collection, you need to complete filing on the application service platform of the State Administration of Foreign Exchange in advance, and submit the filing certificate, to avoid rejection of the tax refund application due to non-compliant foreign exchange collection. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-17 ### Answer 6 If the export order adopts letter of credit settlement, you need to submit a copy of the letter of credit and the negotiation notice of the beneficiary's document submission when processing tax refund, as supporting materials for foreign exchange collection. If there are soft clauses in the letter of credit, such as requiring an inspection certificate issued by the buyer, you need to retain the corresponding inspection certificate in advance, and ensure that the product name and quantity on the inspection certificate are consistent with the declaration form and special VAT invoice, to avoid delayed collection caused by soft clauses, which further affects the audit of the tax refund application. In addition, if there is entrusted agent export, you need to submit the *Entrusted Agent Export Agreement* signed and sealed by both parties. The agreement must clearly specify the rights and obligations of both parties, the ownership of the tax refund, etc., to avoid disputes caused by unclear clauses. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-17 ### Answer 7 If the export goods are inspected at the customs site, you need to retain the *Customs Inspection Record* or *Inspection and Quarantine Certificate* issued by the customs when processing tax refund, as supporting materials for the actual export of the goods. If the inspection finds that the product name and quantity do not match the declaration form, you need to amend the customs declaration in time, and submit the amended declaration form (tax refund copy) to the tax authority, to avoid being identified as fake export due to inconsistency between goods and declaration. In addition, if the inspection involves quality inspection, you need to retain the quality inspection report issued by a third-party inspection institution to prove the actual export status of the goods and respond to the tax authority's verification. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-17 ### Answer 8 If the export goods are dangerous chemicals or goods requiring special packaging, you need to submit the *Inspection Result Sheet for Packaging Performance of Dangerous Goods*, *Identification Result Sheet for Transport Packaging Use of Outbound Dangerous Goods* and MSDS (Material Safety Data Sheet) when processing tax refund, as supporting materials for compliant export of goods. If the packaging does not meet the requirements, you need to replace it with standard-compliant packaging in time, and re-apply for packaging inspection, to avoid goods being detained at the port due to non-compliant packaging, which further affects the submission time of the tax refund application. In addition, if the goods are fragile or perishable, you need to retain packaging photos and transportation reinforcement plans to prove the actual export status of the goods. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-17 ### Answer 9 When processing export tax refund, you must strictly follow the "four-flow consistency" principle, that is, the information of contract flow, capital flow, invoice flow and goods flow are fully matched. Filing materials to be retained include export goods purchase and sale contracts, foreign exchange collection vouchers, logistics documents, special VAT invoices, etc. All filing materials must be retained for more than 5 years. If tax correspondence verification is triggered, you need to submit the corresponding filing materials in time and cooperate with the tax authority's verification work, to avoid failure of verification caused by incomplete material retention, which leads to suspension of tax refund qualification. In addition, if there is cross-month declaration, you need to submit explanatory materials for cross-month declaration to ensure the continuity of tax refund declaration. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-17 ### Answer 10 For export orders under different trade terms (such as FOB, CIF, CFR), you need to ensure that the transaction method on the declaration form is consistent with the actual trade terms when processing tax refund, and retain the corresponding logistics fee invoices and insurance premium invoices (for CIF terms). If FOB terms are adopted, the tax basis for tax refund calculation is FOB price, and the freight and insurance premium in CIF price need to be deducted; if CIF terms are adopted, freight and insurance premium need to be included in the dutiable price, but must be excluded when calculating tax refund. In addition, if there is coordinated tax refund between upstream and downstream of the supply chain, you need to submit the supply chain coordination agreement to ensure the consistency of the tax refund application, and avoid incorrect tax refund amount calculation caused by wrong tax basis. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-17 ## 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 Documents and Supporting Materials Are Required for General Trade Export Tax Refund Processing?", "text": "I am an operator of a foreign trade company in Shanghai that covers general trade, cross-border e-commerce B2B and agent factory orders. I recently led export tax refund processing for the first time, and my application was just rejected by the tax bureau last week due to incomplete materials and non-compliant format. I am so anxious that I can not sleep well! The list provided by the part-time accountant I hired before is too general, and I am afraid of missing materials again. That will not only delay the tax refund for more than half a year, but also may trigger tax correspondence verification that affects the company's credit, and even delay subsequent customs declaration and shipment. Besides, we have both self-operated orders from our own production workshop and entrusted export orders for other factories. Are the material requirements different for different business models? I would like to ask an expert to clarify exactly what materials I need to prepare, so I will not step into any more pitfalls!", "answerCount": 10, "upvoteCount": 5, "datePublished": "2026-10-17T08:45:10Z", "dateModified": "2026-10-17T08:47:13Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，you need to complete classified document review in advance，and split the material list according to the three business modes of your company: for self-operated general trade and cross-border e-commerce B2B orders，you need to focus on verifying the four-flow consistency of Special Value-Added Tax Invoice，Export Goods Declaration Form (Tax Refund Copy)，Electronic Foreign Exchange Collection Voucher ，for agent export orders，you need to additionally supplement the Certificate of Agent Export Goods and the tax refund qualification certificate of the entrusting party. Notes for core node connection: the issuing date，product name，quantity and amount of all documents must fully match the declaration form. Cross-border e-commerce B2B orders also need to supplement screenshots of transaction details from the cross-border e-commerce comprehensive service platform. If there is inconsistent document information，contact the invoice issuer or customs broker for modification immediately to avoid triggering tax correspondence verification due to information discrepancy. For contingency arrangements: if the deduction copy of the special VAT invoice is lost，you need to promptly submit the Proof of Tax Declaration for Lost Special VAT Invoice to the competent tax authority，and keep the copy of the invoice stub stamped with the issuer's official seal，if the tax refund copy of the declaration form is lost，you can print the electronic information of the declaration form through China E-Port and stamp it with your company's official seal as a substitute. For final compliance implementation，you need to complete pre-verification of all documents 7 working days before tax refund declaration，ensure all materials are complete and information is consistent，then submit the tax refund application through the electronic tax bureau. This can greatly improve the approval rate and shorten the tax arrival cycle.", "upvoteCount": 5, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#acceptedAnswer", "datePublished": "2026-10-17T11:29:04Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "When processing export tax refund, the Export Goods Declaration Form (Tax Refund Copy) is one of the core documents. It should be noted that the fields of "Nature of Tax and Exemption", "Foreign Exchange Settlement Method" and "Trade Mode" on the declaration form must fully match the actual business. If the trade mode is filled incorrectly, for example, "general trade" is mistakenly filled as "samples and advertising goods", it will directly lead to rejection of the tax refund application, and even require deletion and re-declaration, which not only delays the tax refund progress, but may also incur customs amendment fees. In addition, the export date on the declaration form must be after the issuing date of the special VAT invoice. If the issuing date is earlier than the export date, you need to provide reasonable supporting materials, such as raw material purchase contracts and production schedule, to avoid being identified as invoice fraud.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#suggestedAnswer-2", "datePublished": "2026-10-17T10:12:28Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "In export tax refund processing, although logistics documents are not core tax refund materials, they can be used as supporting materials to respond to tax correspondence verification. Logistics documents to be retained include ocean bill of lading (or air waybill, express waybill), packing list, logistics fee invoice, etc. Among them, the consignee information, product name and quantity on the bill of lading must be fully consistent with the declaration form and special VAT invoice. If the bill of lading information does not match the declaration form, contact the shipping company or freight forwarder to amend the bill of lading in time, to avoid being identified as fake export by the tax authority due to inconsistent title information. In addition, if the goods are transshipped, you need to retain the transshipment certificate issued by the transshipment port to prove the actual export route of the goods.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#suggestedAnswer-3", "datePublished": "2026-10-17T10:00:00Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "For self-operated export orders of manufacturing enterprises, you need to additionally submit the Declaration Schedule for Exemption, Credit and Refund of Export Goods for Manufacturing Enterprises and Summary Declaration Form for Exemption, Credit and Refund of Export Goods for Manufacturing Enterprises when processing tax refund, and ensure that the sales amount declared for VAT is consistent with that declared for tax refund. If your enterprise exports goods under the VAT deferral mode, you need to submit the filing certificate for VAT deferral, and indicate the deferral status when declaring tax refund, to avoid incorrect tax refund amount calculation caused by undeclared deferral. In addition, if your enterprise has cross-border related party transactions, you need to submit supporting materials for related party transaction pricing, such as related party purchase and sale contracts and third-party pricing reports, to avoid being identified as profit shifting which leads to rejection of the tax refund application.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#suggestedAnswer-4", "datePublished": "2026-10-17T09:56:54Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "In export tax refund processing, foreign exchange collection voucher is one of the core compliance materials. You need to ensure that the difference between the collected amount, the export amount on the declaration form and the invoiced amount on the special VAT invoice is within a reasonable range (usually no more than 5%). If you use RMB cross-border payment (CIPS system), you need to retain screenshots of CIPS messages or RMB cross-border foreign exchange collection vouchers issued by the bank; if you use foreign exchange collection, you need to retain the summary of SWIFT messages or the special verification copy for export foreign exchange collection issued by the bank. In addition, if there is advance collection or deferred collection, you need to complete filing on the application service platform of the State Administration of Foreign Exchange in advance, and submit the filing certificate, to avoid rejection of the tax refund application due to non-compliant foreign exchange collection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#suggestedAnswer-5", "datePublished": "2026-10-17T09:52:08Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "If the export order adopts letter of credit settlement, you need to submit a copy of the letter of credit and the negotiation notice of the beneficiary's document submission when processing tax refund, as supporting materials for foreign exchange collection. If there are soft clauses in the letter of credit, such as requiring an inspection certificate issued by the buyer, you need to retain the corresponding inspection certificate in advance, and ensure that the product name and quantity on the inspection certificate are consistent with the declaration form and special VAT invoice, to avoid delayed collection caused by soft clauses, which further affects the audit of the tax refund application. In addition, if there is entrusted agent export, you need to submit the Entrusted Agent Export Agreement signed and sealed by both parties. The agreement must clearly specify the rights and obligations of both parties, the ownership of the tax refund, etc., to avoid disputes caused by unclear clauses.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#suggestedAnswer-6", "datePublished": "2026-10-17T09:37:54Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "If the export goods are inspected at the customs site, you need to retain the Customs Inspection Record or Inspection and Quarantine Certificate issued by the customs when processing tax refund, as supporting materials for the actual export of the goods. If the inspection finds that the product name and quantity do not match the declaration form, you need to amend the customs declaration in time, and submit the amended declaration form (tax refund copy) to the tax authority, to avoid being identified as fake export due to inconsistency between goods and declaration. In addition, if the inspection involves quality inspection, you need to retain the quality inspection report issued by a third-party inspection institution to prove the actual export status of the goods and respond to the tax authority's verification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#suggestedAnswer-7", "datePublished": "2026-10-17T09:23:33Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "If the export goods are dangerous chemicals or goods requiring special packaging, you need to submit the Inspection Result Sheet for Packaging Performance of Dangerous Goods , Identification Result Sheet for Transport Packaging Use of Outbound Dangerous Goods and MSDS (Material Safety Data Sheet) when processing tax refund, as supporting materials for compliant export of goods. If the packaging does not meet the requirements, you need to replace it with standard-compliant packaging in time, and re-apply for packaging inspection, to avoid goods being detained at the port due to non-compliant packaging, which further affects the submission time of the tax refund application. In addition, if the goods are fragile or perishable, you need to retain packaging photos and transportation reinforcement plans to prove the actual export status of the goods.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#suggestedAnswer-8", "datePublished": "2026-10-17T09:15:35Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "When processing export tax refund, you must strictly follow the "four-flow consistency" principle, that is, the information of contract flow, capital flow, invoice flow and goods flow are fully matched. Filing materials to be retained include export goods purchase and sale contracts, foreign exchange collection vouchers, logistics documents, special VAT invoices, etc. All filing materials must be retained for more than 5 years. If tax correspondence verification is triggered, you need to submit the corresponding filing materials in time and cooperate with the tax authority's verification work, to avoid failure of verification caused by incomplete material retention, which leads to suspension of tax refund qualification. In addition, if there is cross-month declaration, you need to submit explanatory materials for cross-month declaration to ensure the continuity of tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#suggestedAnswer-9", "datePublished": "2026-10-17T08:48:37Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "For export orders under different trade terms (such as FOB, CIF, CFR), you need to ensure that the transaction method on the declaration form is consistent with the actual trade terms when processing tax refund, and retain the corresponding logistics fee invoices and insurance premium invoices (for CIF terms). If FOB terms are adopted, the tax basis for tax refund calculation is FOB price, and the freight and insurance premium in CIF price need to be deducted; if CIF terms are adopted, freight and insurance premium need to be included in the dutiable price, but must be excluded when calculating tax refund. In addition, if there is coordinated tax refund between upstream and downstream of the supply chain, you need to submit the supply chain coordination agreement to ensure the consistency of the tax refund application, and avoid incorrect tax refund amount calculation caused by wrong tax basis.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/eneral-trade-export-tax-refund-required-documents-supporting-materials.html#suggestedAnswer-10", "datePublished": "2026-10-17T08:47:13Z", "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": "What Core Documents and Supporting Materials Are Required for General Trade Export Tax Refund Processing?"} ] } ] ```