--- title: "What core documents and supporting certification materials are required for general trade export tax refund processing?" description: "Foreign trade enterprises often face tax refund delays or even trigger compliance verification risks due to missing materials and inconsistent document information during export tax refund processing. In particular，differences in material requirements for different trade modes and special product categories are more likely to cause confusion. It is necessary to prepare core documents and supporting certifications classified by trade types，review the four-flow consistency in advance，supplement co..." url: "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-07-26" dateModified: "2026-07-26" brand: "Zhongshen Trading China" answerCount: 10 --- # What core documents and supporting certification materials are required for general trade export tax refund processing? ## Question I am the person in charge of a foreign trade enterprise in Shanghai engaged in both general trade and cross-border e-commerce B2B business. We completed the export of two batches of chemical and electromechanical products last month. Previously, we suffered a tax refund delay of more than 20 days due to incomplete tax refund materials and inconsistent document information, which brought a considerable impact on the company's cash flow. Now three more batches of goods are about to be customs cleared, and I am extremely worried about repeating the same mistake, even having no appetite for meals. I would like to consult: What are the differences in materials required for export tax refund under different trade modes? Are additional compliance certifications required for special category goods? What key materials are easily missed during processing? I really do not want to be stuck in tax refund again due to material problems and affect the normal operation of the company. ## Answers ### Answer 1 — Best Answer First of all，pre-document review shall be completed according to trade modes: For general trade，focus shall be placed on verifying the "three-document consistency" of special VAT invoices，export goods declaration forms and export foreign exchange receipt vouchers，For cross-border e-commerce B2B mode，additional export lists from the cross-border e-commerce comprehensive service platform shall be supplemented to ensure that information of orders，logistics，payment slips and declaration forms are fully matched. For the chemical and electromechanical products you involve，you shall check the validity of commodity inspection certificates，MSDS (for chemical products) and 3C certification copies (for electromechanical products) in advance. Two types of materials shall be connected at core nodes: Core documents include export goods declaration form (tax refund copy)，special VAT invoice (deduction copy) and export foreign exchange receipt voucher，Supporting materials shall be supplemented according to trade modes and product categories，such as platform transaction records for cross-border e-commerce，certificate of origin for special categories，dangerous goods transportation certificates，etc. **Strict implementation of the "four-flow consistency" is required**，that is，no deviation in information of contract flow，capital flow，goods flow and invoice flow，to avoid triggering compliance verification by tax authorities. For abnormal contingency plans，if inconsistent document information is found，document correction shall be completed within 90 days from the export date on the declaration form，If the commodity inspection certificate for special categories is missing，you shall immediately contact the commodity inspection authority for reissue，and submit a tax refund extension application to the tax authority simultaneously，to avoid losing tax refund qualification due to exceeding the time limit. For final compliance implementation，cross-review of all materials shall be completed 7 days before tax refund declaration，special personnel shall be arranged to check the information details of each material，the review progress of tax authorities shall be tracked daily after submission，and required supporting materials shall be supplemented in time，to ensure that tax refund funds are received on schedule and the company's cash flow is stable. **status:** accepted **Author:** Kevin Lin **Date:** 2026-07-26 ### Answer 2 Obtaining and reviewing the export goods declaration form (tax refund copy) is one of the core prerequisites for handling export tax refund. After the customs examines and concludes the declaration form, you shall confirm that core information such as export date, commodity code and FOB price on the declaration form fully matches the actual business in the "Export Tax Refund Online Inspection System" of the electronic port, before applying for printing the tax refund copy. If the declaration form involves modification, deletion and re-submission or secondary declaration, you shall update the corresponding information of the tax refund copy simultaneously to ensure consistency with the content of the finally examined and concluded declaration form, to avoid triggering compliance verification by tax authorities due to conflicting document information. In addition, if the goods involve customs valuation disputes, you shall additionally supplement materials such as original trade contracts, transaction price detail lists, bank payment vouchers and goods cost accounting sheets, to prove the authenticity and rationality of the transaction price. After the customs completes valuation confirmation, you shall handle tax refund declaration with the final declaration form tax refund copy, to avoid tax refund delay caused by abnormal valuation. **status:** suggested **Author:** Andy Guo **Date:** 2026-07-26 ### Answer 3 Logistics-related materials involved in export tax refund processing shall be focused on: For sea export, copies of original ocean bills of lading (stamped with the carrier's seal) shall be provided; if transshipment is involved, transshipment certificates from the transshipment port shall be supplemented. For air export, house air waybills (HAWB) shall be provided to ensure that the consignee and goods information on the waybill are consistent with the declaration form. In addition, if the goods are subject to port change, transshipment and other circumstances, you shall timely obtain port change certificates and transshipment notices issued by the carrier, and update the logistics information in tax refund declaration materials simultaneously, to avoid blocked tax refund review due to inconsistency between logistics vouchers and declaration form information. If cross-border e-commerce dedicated line logistics is adopted, you shall supplement full logistics tracking records issued by logistics service providers, to prove that the goods have been actually exported and delivered to overseas consignees, and ensure that logistics materials meet compliance requirements for tax refund declaration. **status:** suggested **Author:** Jason Wu **Date:** 2026-07-26 ### Answer 4 For export business adopting the VAT deferral mode, additional VAT deferral declaration vouchers shall be supplemented when handling tax refund, to prove that the VAT declaration obligation in the importing country has been fulfilled, to avoid domestic tax refund being rejected due to failure to perform overseas tax obligations. If the enterprise involves cross-border related party transactions, it shall supplement related party transaction pricing explanations and transfer pricing contemporaneous documents, to prove that transaction prices conform to the arm's length principle, to avoid tax authorities launching anti-avoidance investigations due to abnormal related party transaction pricing, which affects tax refund progress. In addition, if the enterprise adopts the entrusted processing mode for export, it shall supplement entrusted processing contracts and processing fee special VAT invoices, to prove that the goods processing process is compliant, ensure the authenticity and credibility of cost data for tax refund declaration, and avoid tax compliance risks. **status:** suggested **Author:** Daniel Xu **Date:** 2026-07-26 ### Answer 5 Foreign exchange receipt materials involved in export tax refund processing shall comply with cross-border receipt and payment compliance requirements: If SWIFT telegraphic transfer is adopted, original foreign exchange receipt memos issued by banks shall be provided, and the received amount and payer information on the memo shall match the FOB price on the declaration form and overseas buyer information. If CIPS RMB cross-border payment is adopted, receipts of CIPS payment messages shall be supplemented to prove that funds enter the country through compliant channels. If the enterprise has long-term foreign exchange receipt, it shall handle long-term foreign exchange receipt filing with tax authorities before export declaration, and supplement long-term foreign exchange receipt filing certificates when applying for tax refund, to avoid foreign exchange receipt vouchers being unrecognized due to lack of filing. In addition, if there is a difference between the received amount and the FOB price on the declaration form, you shall supplement difference explanations and corresponding supporting materials, such as commission agreements, discount vouchers, etc., to prove the rationality of the difference, and ensure compliance of foreign exchange receipt and payment. **status:** suggested **Author:** Michael Zhang **Date:** 2026-07-26 ### Answer 6 Trade contract materials involved in export tax refund processing shall have legal effect: For general trade, original formal trade contracts signed and sealed by both parties shall be provided, and clauses such as commodity name, specification, quantity, transaction price and payment method in the contract shall be completely consistent with information on the declaration form and special VAT invoice. If letter of credit settlement is adopted, original letters of credit and document presentation and negotiation notices shall be supplemented, to prove that the transaction has been settled in accordance with the terms of the letter of credit. In addition, if the goods involve intellectual property rights, you shall supplement intellectual property customs protection filing certificates, trademark use authorization letters and other materials, to avoid goods being detained due to intellectual property disputes, which affects the acquisition of tax refund documents. If there is force majeure in the transaction, you shall supplement force majeure certification documents, to explain the reasonable reason for tax refund delay, and avoid being identified as illegal operation. **status:** suggested **Author:** Cindy Chen **Date:** 2026-07-26 ### Answer 7 If exported goods are inspected at the customs site, you shall additionally supplement customs inspection notices, inspection record sheets and laboratory reports (if involved) when handling tax refund, to prove that the actual situation of the goods is consistent with the declaration information on the declaration form. After on-site inspection, if the customs issues a goods release notice, you shall submit the notice as a supporting material to tax authorities, to avoid tax authorities questioning the authenticity of the goods due to failure to provide inspection certificates. In addition, if goods packaging and labels are found to be inconsistent with the declaration during inspection, you shall supplement materials such as photos after rectification, packaging compliance certificates, etc., to prove that rectification has been completed and meets export requirements, and handle tax refund declaration after customs confirmation, to avoid tax refund obstruction due to abnormal inspection. If dangerous goods inspection is involved, you shall supplement dangerous goods packaging inspection qualification certificates, to ensure compliance of goods transportation. **status:** suggested **Author:** Evelyn Li **Date:** 2026-07-26 ### Answer 8 For export tax refund of special category goods, additional packaging compliance materials shall be supplemented: For chemicals and dangerous goods, UN dangerous goods packaging inspection qualification certificates and MSDS shall be provided, to prove that packaging meets international transportation standards; For fragile goods and precision instruments, buffer packaging schemes and shockproof reinforcement certificates shall be supplemented, to prove that goods packaging can ensure transportation safety. In addition, if the goods involve wooden packaging, you shall supplement IPPC fumigation mark certificates, to prove that wooden packaging has been fumigated and meets quarantine requirements of the importing country, to avoid goods detention in ports due to non-compliant packaging, which affects the acquisition of tax refund documents. Packaging materials shall be ensured to be within the validity period. If certification documents expire, you shall apply for reissue in time, to avoid tax refund declarations being rejected due to invalid materials, which affects capital return. **status:** suggested **Author:** Lucas Liu **Date:** 2026-07-26 ### Answer 9 Document filing requirements shall be strictly implemented in export tax refund processing: Materials such as export goods declaration forms (tax refund copy), special VAT invoices (deduction copy), foreign exchange receipt vouchers, trade contracts and logistics vouchers shall be sorted and filed, with a storage period of 5 years, for letter investigation and verification by tax authorities. If tax authorities launch the letter investigation procedure, you shall supplement materials such as goods procurement contracts, delivery notes, warehousing notes and transportation records within 15 days, to prove the authenticity of the transaction, and avoid tax refund being temporarily withheld due to failure to pass the letter investigation. In addition, internal tax refund audits shall be carried out regularly to check the "four-flow consistency". If inconsistent document information or missing materials are found, you shall correct and supplement them in time, to avoid triggering compliance penalties by tax authorities. If cross-month declaration is involved, you shall ensure that the time logic of documents is consistent, to avoid abnormal tax refund declarations due to time conflicts. **status:** suggested **Author:** Eric Zhou **Date:** 2026-07-26 ### Answer 10 There are differences in materials required for export tax refund under different trade terms: Under FOB terms, goods loading certificates and loading date certificates on bills of lading shall be supplemented, to prove that the goods have actually been offshored; Under CIF terms, original insurance policies and ocean freight invoices shall be supplemented, to prove the actual expenditure of freight and premium, and ensure accurate calculation of FOB price. In addition, if the supply chain mode with inventory linkage is adopted, inventory ledgers and goods delivery notes shall be supplemented, to prove that the inventory source of exported goods is compliant, and avoid tax refund being questioned due to unknown source of goods. In supply chain planning, you shall predict material requirements under different trade terms in advance, and clarify document preparation requirements before business starts, to avoid tax refund delay due to missing materials, which affects the capital turnover efficiency of the supply chain. If multiple batches of goods are combined for tax refund declaration, batch summary sheets shall be supplemented, to clarify the document correspondence of each batch of goods, and avoid document confusion. **status:** suggested **Author:** Linda Gao **Date:** 2026-07-26 ## 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 certification materials are required for general trade export tax refund processing?", "text": "I am the person in charge of a foreign trade enterprise in Shanghai engaged in both general trade and cross-border e-commerce B2B business. We completed the export of two batches of chemical and electromechanical products last month. Previously, we suffered a tax refund delay of more than 20 days due to incomplete tax refund materials and inconsistent document information, which brought a considerable impact on the company's cash flow. Now three more batches of goods are about to be customs cleared, and I am extremely worried about repeating the same mistake, even having no appetite for meals. I would like to consult: What are the differences in materials required for export tax refund under different trade modes? Are additional compliance certifications required for special category goods? What key materials are easily missed during processing? I really do not want to be stuck in tax refund again due to material problems and affect the normal operation of the company.", "answerCount": 10, "upvoteCount": 6, "datePublished": "2026-07-26T16:53:38Z", "dateModified": "2026-07-26T16:56:06Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，pre-document review shall be completed according to trade modes: For general trade，focus shall be placed on verifying the "three-document consistency" of special VAT invoices，export goods declaration forms and export foreign exchange receipt vouchers，For cross-border e-commerce B2B mode，additional export lists from the cross-border e-commerce comprehensive service platform shall be supplemented to ensure that information of orders，logistics，payment slips and declaration forms are fully matched. For the chemical and electromechanical products you involve，you shall check the validity of commodity inspection certificates，MSDS (for chemical products) and 3C certification copies (for electromechanical products) in advance. Two types of materials shall be connected at core nodes: Core documents include export goods declaration form (tax refund copy)，special VAT invoice (deduction copy) and export foreign exchange receipt voucher，Supporting materials shall be supplemented according to trade modes and product categories，such as platform transaction records for cross-border e-commerce，certificate of origin for special categories，dangerous goods transportation certificates，etc. Strict implementation of the "four-flow consistency" is required ，that is，no deviation in information of contract flow，capital flow，goods flow and invoice flow，to avoid triggering compliance verification by tax authorities. For abnormal contingency plans，if inconsistent document information is found，document correction shall be completed within 90 days from the export date on the declaration form，If the commodity inspection certificate for special categories is missing，you shall immediately contact the commodity inspection authority for reissue，and submit a tax refund extension application to the tax authority simultaneously，to avoid losing tax refund qualification due to exceeding the time limit. For final compliance implementation，cross-review of all materials shall be completed 7 days before tax refund declaration，special personnel shall be arranged to check the information details of each material，the review progress of tax authorities shall be tracked daily after submission，and required supporting materials shall be supplemented in time，to ensure that tax refund funds are received on schedule and the company's cash flow is stable.", "upvoteCount": 6, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#acceptedAnswer", "datePublished": "2026-07-26T17:50:27Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Obtaining and reviewing the export goods declaration form (tax refund copy) is one of the core prerequisites for handling export tax refund. After the customs examines and concludes the declaration form, you shall confirm that core information such as export date, commodity code and FOB price on the declaration form fully matches the actual business in the "Export Tax Refund Online Inspection System" of the electronic port, before applying for printing the tax refund copy. If the declaration form involves modification, deletion and re-submission or secondary declaration, you shall update the corresponding information of the tax refund copy simultaneously to ensure consistency with the content of the finally examined and concluded declaration form, to avoid triggering compliance verification by tax authorities due to conflicting document information. In addition, if the goods involve customs valuation disputes, you shall additionally supplement materials such as original trade contracts, transaction price detail lists, bank payment vouchers and goods cost accounting sheets, to prove the authenticity and rationality of the transaction price. After the customs completes valuation confirmation, you shall handle tax refund declaration with the final declaration form tax refund copy, to avoid tax refund delay caused by abnormal valuation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#suggestedAnswer-2", "datePublished": "2026-07-26T17:47:34Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "Logistics-related materials involved in export tax refund processing shall be focused on: For sea export, copies of original ocean bills of lading (stamped with the carrier's seal) shall be provided; if transshipment is involved, transshipment certificates from the transshipment port shall be supplemented. For air export, house air waybills (HAWB) shall be provided to ensure that the consignee and goods information on the waybill are consistent with the declaration form. In addition, if the goods are subject to port change, transshipment and other circumstances, you shall timely obtain port change certificates and transshipment notices issued by the carrier, and update the logistics information in tax refund declaration materials simultaneously, to avoid blocked tax refund review due to inconsistency between logistics vouchers and declaration form information. If cross-border e-commerce dedicated line logistics is adopted, you shall supplement full logistics tracking records issued by logistics service providers, to prove that the goods have been actually exported and delivered to overseas consignees, and ensure that logistics materials meet compliance requirements for tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#suggestedAnswer-3", "datePublished": "2026-07-26T17:36:22Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "For export business adopting the VAT deferral mode, additional VAT deferral declaration vouchers shall be supplemented when handling tax refund, to prove that the VAT declaration obligation in the importing country has been fulfilled, to avoid domestic tax refund being rejected due to failure to perform overseas tax obligations. If the enterprise involves cross-border related party transactions, it shall supplement related party transaction pricing explanations and transfer pricing contemporaneous documents, to prove that transaction prices conform to the arm's length principle, to avoid tax authorities launching anti-avoidance investigations due to abnormal related party transaction pricing, which affects tax refund progress. In addition, if the enterprise adopts the entrusted processing mode for export, it shall supplement entrusted processing contracts and processing fee special VAT invoices, to prove that the goods processing process is compliant, ensure the authenticity and credibility of cost data for tax refund declaration, and avoid tax compliance risks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#suggestedAnswer-4", "datePublished": "2026-07-26T17:29:30Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "Foreign exchange receipt materials involved in export tax refund processing shall comply with cross-border receipt and payment compliance requirements: If SWIFT telegraphic transfer is adopted, original foreign exchange receipt memos issued by banks shall be provided, and the received amount and payer information on the memo shall match the FOB price on the declaration form and overseas buyer information. If CIPS RMB cross-border payment is adopted, receipts of CIPS payment messages shall be supplemented to prove that funds enter the country through compliant channels. If the enterprise has long-term foreign exchange receipt, it shall handle long-term foreign exchange receipt filing with tax authorities before export declaration, and supplement long-term foreign exchange receipt filing certificates when applying for tax refund, to avoid foreign exchange receipt vouchers being unrecognized due to lack of filing. In addition, if there is a difference between the received amount and the FOB price on the declaration form, you shall supplement difference explanations and corresponding supporting materials, such as commission agreements, discount vouchers, etc., to prove the rationality of the difference, and ensure compliance of foreign exchange receipt and payment.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#suggestedAnswer-5", "datePublished": "2026-07-26T17:25:14Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "Trade contract materials involved in export tax refund processing shall have legal effect: For general trade, original formal trade contracts signed and sealed by both parties shall be provided, and clauses such as commodity name, specification, quantity, transaction price and payment method in the contract shall be completely consistent with information on the declaration form and special VAT invoice. If letter of credit settlement is adopted, original letters of credit and document presentation and negotiation notices shall be supplemented, to prove that the transaction has been settled in accordance with the terms of the letter of credit. In addition, if the goods involve intellectual property rights, you shall supplement intellectual property customs protection filing certificates, trademark use authorization letters and other materials, to avoid goods being detained due to intellectual property disputes, which affects the acquisition of tax refund documents. If there is force majeure in the transaction, you shall supplement force majeure certification documents, to explain the reasonable reason for tax refund delay, and avoid being identified as illegal operation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#suggestedAnswer-6", "datePublished": "2026-07-26T17:16:00Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "If exported goods are inspected at the customs site, you shall additionally supplement customs inspection notices, inspection record sheets and laboratory reports (if involved) when handling tax refund, to prove that the actual situation of the goods is consistent with the declaration information on the declaration form. After on-site inspection, if the customs issues a goods release notice, you shall submit the notice as a supporting material to tax authorities, to avoid tax authorities questioning the authenticity of the goods due to failure to provide inspection certificates. In addition, if goods packaging and labels are found to be inconsistent with the declaration during inspection, you shall supplement materials such as photos after rectification, packaging compliance certificates, etc., to prove that rectification has been completed and meets export requirements, and handle tax refund declaration after customs confirmation, to avoid tax refund obstruction due to abnormal inspection. If dangerous goods inspection is involved, you shall supplement dangerous goods packaging inspection qualification certificates, to ensure compliance of goods transportation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#suggestedAnswer-7", "datePublished": "2026-07-26T17:15:07Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "For export tax refund of special category goods, additional packaging compliance materials shall be supplemented: For chemicals and dangerous goods, UN dangerous goods packaging inspection qualification certificates and MSDS shall be provided, to prove that packaging meets international transportation standards; For fragile goods and precision instruments, buffer packaging schemes and shockproof reinforcement certificates shall be supplemented, to prove that goods packaging can ensure transportation safety. In addition, if the goods involve wooden packaging, you shall supplement IPPC fumigation mark certificates, to prove that wooden packaging has been fumigated and meets quarantine requirements of the importing country, to avoid goods detention in ports due to non-compliant packaging, which affects the acquisition of tax refund documents. Packaging materials shall be ensured to be within the validity period. If certification documents expire, you shall apply for reissue in time, to avoid tax refund declarations being rejected due to invalid materials, which affects capital return.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#suggestedAnswer-8", "datePublished": "2026-07-26T17:02:13Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Document filing requirements shall be strictly implemented in export tax refund processing: Materials such as export goods declaration forms (tax refund copy), special VAT invoices (deduction copy), foreign exchange receipt vouchers, trade contracts and logistics vouchers shall be sorted and filed, with a storage period of 5 years, for letter investigation and verification by tax authorities. If tax authorities launch the letter investigation procedure, you shall supplement materials such as goods procurement contracts, delivery notes, warehousing notes and transportation records within 15 days, to prove the authenticity of the transaction, and avoid tax refund being temporarily withheld due to failure to pass the letter investigation. In addition, internal tax refund audits shall be carried out regularly to check the "four-flow consistency". If inconsistent document information or missing materials are found, you shall correct and supplement them in time, to avoid triggering compliance penalties by tax authorities. If cross-month declaration is involved, you shall ensure that the time logic of documents is consistent, to avoid abnormal tax refund declarations due to time conflicts.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#suggestedAnswer-9", "datePublished": "2026-07-26T16:56:57Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "There are differences in materials required for export tax refund under different trade terms: Under FOB terms, goods loading certificates and loading date certificates on bills of lading shall be supplemented, to prove that the goods have actually been offshored; Under CIF terms, original insurance policies and ocean freight invoices shall be supplemented, to prove the actual expenditure of freight and premium, and ensure accurate calculation of FOB price. In addition, if the supply chain mode with inventory linkage is adopted, inventory ledgers and goods delivery notes shall be supplemented, to prove that the inventory source of exported goods is compliant, and avoid tax refund being questioned due to unknown source of goods. In supply chain planning, you shall predict material requirements under different trade terms in advance, and clarify document preparation requirements before business starts, to avoid tax refund delay due to missing materials, which affects the capital turnover efficiency of the supply chain. If multiple batches of goods are combined for tax refund declaration, batch summary sheets shall be supplemented, to clarify the document correspondence of each batch of goods, and avoid document confusion.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-core-documents-supporting-certifications.html#suggestedAnswer-10", "datePublished": "2026-07-26T16:56:06Z", "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 core documents and supporting certification materials are required for general trade export tax refund processing?"} ] } ] ```