---
title: "Are there clear time limit requirements for export tax refund declaration? What compliance risks will be caused by overdue declaration?"
description: "Many foreign trade enterprises have vague understanding of export tax refund deadlines，and often suffer losses of losing tax refund qualification due to overdue declaration. The current 2026 policy clearly stipulates that export tax refund declaration shall be completed before the deadline of the value-added tax declaration period in April of the year following the customs declaration of goods for export. Enterprises shall sort out supporting documents in advance，carry out pre-node review，avoid..."
url: "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html"
language: "en"
type: "Q&A"
category: "Export Tax Rebate Q&A"
datePublished: "2026-09-09"
dateModified: "2026-09-09"
brand: "Zhongshen Trading China"
answerCount: 10
---

# Are there clear time limit requirements for export tax refund declaration? What compliance risks will be caused by overdue declaration?

## Question

 I am the person in charge of a small and medium-sized foreign trade garment enterprise in Shanghai. Last month, we shipped 3 batches of knitwear to Singapore under two trade terms: FOB and CIF. We have been entrusting agents to handle tax refund before, but we want to try to operate it ourselves this time. When sorting out customs declaration forms and input invoices yesterday, I suddenly remembered that a peer mentioned there is a time limit for tax refund half a year ago, which I didn't take seriously at that time. Now our financial staff is on leave and I have no one to consult with. The more I think about it, the more worried I am: Is there a clear time limit for export tax refund? Will the time limit vary under different trade modes? If I accidentally exceed the time limit, besides not getting the tax refund, will I have to pay back taxes or face other penalties? Is there any way to avoid missing the deadline? 

## Answers
                            
### Answer 1 — Best Answer

First of all，a common industry misunderstanding should be corrected: many enterprises still mistakenly believe that the export tax refund deadline is 90 days after customs declaration，which is an abolished old regulation. The current 2026 policy clearly stipulates that export tax refund declaration shall be completed before the deadline of the value-added tax declaration period in April of the year following the customs declaration of goods for export. For example，goods exported in December 2025 shall be declared before April 15，2026 (postponed in case of holidays).

If you fall into the misunderstanding of overdue declaration，it will trigger a chain of negative reactions: enterprises will directly lose the export tax refund qualification，need to accrue output tax and pay back value-added tax according to domestic sales goods，may also be listed as key verification objects by tax authorities，which will affect the tax credit rating，thus making them unable to enjoy the convenient customs clearance treatment for export declaration and foreign exchange receipt and payment，and even increase the strictness of subsequent document review.

As a physical isolation measure against risks，it is recommended that enterprises establish a **export tax refund node ledger**，sort out complete core documents such as customs declaration forms，special input value-added tax invoices and foreign exchange receipt vouchers within 15 days after the customs declaration of goods for export，and set up dual early warnings 30 days and 7 days in advance to ensure sufficient declaration time.

Exclusive loss stopping tip: If the declaration is overdue due to special reasons such as force majeure and document loss，you can submit the Application Form for Extension of Export Tax Refund Declaration and official supporting materials to the competent tax authority within 5 working days after the overdue date to apply for extension of declaration. After approval，you can still handle the tax refund normally.

**status:** accepted
**Author:** Andy Guo
**Date:** 2026-09-09

### Answer 2

The calculation basis of the export tax refund deadline is subject to the "export date" marked on the customs declaration form, rather than the bill of lading issuance date or the cargo departure date, which is a point easily confused by many enterprises. If the enterprise has a deviation in deadline calculation due to incorrect entry of the export date on the customs declaration form, it shall submit the Application Form for Modification/Cancellation of Customs Declaration Form and relevant supporting materials (such as departure certificate issued by the shipping company) to the customs at the export place within 10 working days after finding the error to apply for modification of the declaration form, so as to ensure the accuracy of the tax refund deadline calculation.

In addition, enterprises declaring under the integrated customs clearance mode shall pay attention to the timeliness of transmitting the electronic data of the customs declaration form to the competent tax authority, which is generally 3-5 working days after the customs declaration for export. Buffer time for data transmission shall be reserved to avoid failure to declare on time due to unsynchronized data.

**status:** suggested
**Author:** Grace Wang
**Date:** 2026-09-09

### Answer 3

If there are abnormal logistics conditions such as port detention, port change and container rolling, the export date on the customs declaration form may be delayed, which indirectly shortens the valid period of tax refund declaration. It is recommended that when signing a logistics contract, the enterprise clearly stipulates that the shipping company shall provide an accurate departure certificate within 2 working days after the actual departure of the goods.

If the export date is delayed due to the reasons of the logistics party, relevant communication records and supporting materials shall be kept for subsequent application for tax refund extension. In addition, enterprises choosing transit routes shall take the export date on the customs declaration form of the final exit port as the starting point of calculation, rather than the declaration date of the port of shipment, so as to avoid missing the declaration deadline due to wrong date identification.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-09-09

### Answer 4

For export goods adopting the VAT deferral mode, the calculation rules of the tax refund deadline are the same as those of the general trade mode, which still takes the export date on the customs declaration form as the starting point and ends at the value-added tax declaration period in April of the following year. However, it should be noted that enterprises adopting cross-border related party transaction pricing shall complete the compliance filing of related party transaction pricing before declaring tax refund.

If the tax refund declaration is overdue due to the delay of the filing process, the tax authority will not approve the extension application. In addition, for goods exported by non-resident enterprises through entrusted agents, additional notarized documents of the entrustment agency agreement shall be provided. The processing time of such documents is generally 7-10 working days, so time shall be planned in advance to avoid affecting the tax refund declaration.

**status:** suggested
**Author:** Victor Sun
**Date:** 2026-09-09

### Answer 5

The export tax refund declaration not only needs to meet the time limit requirements, but also needs to complete the foreign exchange receipt compliance simultaneously. The current 2026 policy requires enterprises to complete foreign exchange receipt within 12 months after the export of goods. If the foreign exchange receipt is not completed within the tax refund declaration period, the tax exemption declaration shall be made first, and the tax refund shall be supplemented after the foreign exchange receipt is completed.

It is recommended that enterprises use the CIPS system for RMB cross-border payment when handling foreign exchange receipt, which can shorten the time limit for foreign exchange receipt (generally 1-2 working days) and avoid failure to complete the tax refund declaration on time due to delayed foreign exchange receipt. In addition, enterprises receiving foreign exchange through offshore accounts shall complete the balance of payments declaration within 3 working days after receiving foreign exchange to ensure that the foreign exchange receipt information is consistent with the tax refund declaration information, so as to avoid being rejected due to inconsistent information and missing the declaration deadline.

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-09-09

### Answer 6

If the goods are returned and re-exported due to the buyer's breach of contract, the calculation of the tax refund deadline shall take the export date on the customs declaration form at the time of re-export as the starting point, rather than the original export date. Enterprises shall keep legal documents such as the original export declaration form, return certificate, re-export declaration form and communication records of breach of contract between the buyer and the seller as supporting materials for tax refund declaration.

In addition, if the export agency agreement signed between the enterprise and the agency company does not specify the time node and responsibility division of tax refund declaration, it may be overdue due to the delay of the agent. It is recommended that the agreement clearly stipulate that the agent shall submit relevant documents within 10 days after the customs declaration for export, and shall bear corresponding liability for breach of contract if overdue, so as to protect their own rights and interests.

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-09-09

### Answer 7

If there are abnormalities during the on-site customs inspection of goods, such as unpacking inspection, sampling and appraisal, the issuance time of the customs declaration form will be delayed, which will further shorten the valid period of tax refund declaration. It is recommended that enterprises sort out documents such as packing list, invoice and MSDS of the goods in advance before customs declaration to ensure that the document information is consistent with the actual goods and reduce the probability of inspection.

In case of on-site inspection, cooperate with the inspection personnel to complete the relevant procedures, and follow up the issuance progress of the customs declaration form within 3 working days after the inspection is completed. If the export date on the customs declaration form is delayed due to inspection, apply to the customs for issuing the Inspection Situation Statement as supporting material for subsequent application for tax refund extension, so as to avoid losing the tax refund qualification due to overdue.

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-09-09

### Answer 8

For the export of dangerous goods, if the customs orders rectification due to non-compliant packaging, the goods will not be able to leave the port on time, which will delay the export date on the customs declaration form and affect the calculation of the tax refund deadline.

It is recommended that enterprises entrust qualified institutions to complete the inspection of UN dangerous goods packaging in advance before shipment, ensure that the packaging meets the requirements of the corresponding dangerous goods category, and submit complete documents such as MSDS and packaging performance sheet when declaring customs, so as to avoid customs declaration delay due to packaging problems. If the export date is delayed due to packaging rectification, keep the packaging rectification notice, inspection certificate and other materials for subsequent application for tax refund extension, so as to ensure that the tax refund qualification is not affected.

**status:** suggested
**Author:** Eric Zhou
**Date:** 2026-09-09

### Answer 9

Within the time limit of export tax refund declaration, it is necessary to ensure the "consistency of four flows": goods flow, capital flow, invoice flow and customs declaration flow. If the pre-declaration cannot be completed due to missing or inconsistent documents, the declaration deadline will be missed directly. It is recommended that enterprises establish a monthly audit mechanism for "four flows" documents, check whether the commodity code, quantity and amount on the customs declaration form are consistent with those on the input invoice within 5 days after the export of goods, and check the difference between the foreign exchange receipt amount and the customs declaration amount within 3 days after receiving foreign exchange (a reasonable deviation of less than 5% is allowed).

If inconsistent documents are found, adjustment, supplementary issuance or reissuance of documents shall be completed within 10 days to avoid failure to complete the formal declaration on time due to document problems. In addition, documents shall be kept for no less than 10 years for subsequent verification by the tax authority.

**status:** suggested
**Author:** Michael Zhang
**Date:** 2026-09-09

### Answer 10

From the perspective of supply chain planning, if enterprises adopt the mode of "ship first, issue invoice later", it may lead to delayed issuance of special input value-added tax invoices, which will further affect the time limit of tax refund declaration. It is recommended that enterprises optimize the supply chain process, sign agreements with suppliers, and clearly stipulate that suppliers shall issue input invoices within 3 working days after the goods are delivered from the warehouse.

If the invoice is delayed due to the supplier's reasons, relevant communication records shall be kept for subsequent application for tax refund extension. In addition, enterprises adopting the CIF trade term shall calculate the tax refund base after deducting expenses such as ocean freight and insurance premium from the total price on the customs declaration form. At least 2 working days shall be reserved for this accounting process to avoid missing the declaration deadline due to delayed accounting.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-09-09

## 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": "Are there clear time limit requirements for export tax refund declaration? What compliance risks will be caused by overdue declaration?",
        "text": "I am the person in charge of a small and medium-sized foreign trade garment enterprise in Shanghai. Last month, we shipped 3 batches of knitwear to Singapore under two trade terms: FOB and CIF. We have been entrusting agents to handle tax refund before, but we want to try to operate it ourselves this time. When sorting out customs declaration forms and input invoices yesterday, I suddenly remembered that a peer mentioned there is a time limit for tax refund half a year ago, which I didn't take seriously at that time. Now our financial staff is on leave and I have no one to consult with. The more I think about it, the more worried I am: Is there a clear time limit for export tax refund? Will the time limit vary under different trade modes? If I accidentally exceed the time limit, besides not getting the tax refund, will I have to pay back taxes or face other penalties? Is there any way to avoid missing the deadline?",
        "answerCount": 10,
        "upvoteCount": 7,
        "datePublished": "2026-09-09T12:08:37Z",
        "dateModified": "2026-09-09T12:13:04Z",
        "author": {
          "@type": "Person",
          "name": "Zhongshen Trading China",
          "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html"
        }
                ,"acceptedAnswer": {
            "@type": "Answer",
            "text": "First of all，a common industry misunderstanding should be corrected: many enterprises still mistakenly believe that the export tax refund deadline is 90 days after customs declaration，which is an abolished old regulation. The current 2026 policy clearly stipulates that export tax refund declaration shall be completed before the deadline of the value-added tax declaration period in April of the year following the customs declaration of goods for export. For example，goods exported in December 2025 shall be declared before April 15，2026 (postponed in case of holidays). If you fall into the misunderstanding of overdue declaration，it will trigger a chain of negative reactions: enterprises will directly lose the export tax refund qualification，need to accrue output tax and pay back value-added tax according to domestic sales goods，may also be listed as key verification objects by tax authorities，which will affect the tax credit rating，thus making them unable to enjoy the convenient customs clearance treatment for export declaration and foreign exchange receipt and payment，and even increase the strictness of subsequent document review. As a physical isolation measure against risks，it is recommended that enterprises establish a export tax refund node ledger ，sort out complete core documents such as customs declaration forms，special input value-added tax invoices and foreign exchange receipt vouchers within 15 days after the customs declaration of goods for export，and set up dual early warnings 30 days and 7 days in advance to ensure sufficient declaration time. Exclusive loss stopping tip: If the declaration is overdue due to special reasons such as force majeure and document loss，you can submit the Application Form for Extension of Export Tax Refund Declaration and official supporting materials to the competent tax authority within 5 working days after the overdue date to apply for extension of declaration. After approval，you can still handle the tax refund normally.",
            "upvoteCount": 7,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#acceptedAnswer",
            "datePublished": "2026-09-09T13:15:16Z",
            "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"}        }
                ,"suggestedAnswer": [
                  {
            "@type": "Answer",
            "text": "The calculation basis of the export tax refund deadline is subject to the "export date" marked on the customs declaration form, rather than the bill of lading issuance date or the cargo departure date, which is a point easily confused by many enterprises. If the enterprise has a deviation in deadline calculation due to incorrect entry of the export date on the customs declaration form, it shall submit the Application Form for Modification/Cancellation of Customs Declaration Form and relevant supporting materials (such as departure certificate issued by the shipping company) to the customs at the export place within 10 working days after finding the error to apply for modification of the declaration form, so as to ensure the accuracy of the tax refund deadline calculation. In addition, enterprises declaring under the integrated customs clearance mode shall pay attention to the timeliness of transmitting the electronic data of the customs declaration form to the competent tax authority, which is generally 3-5 working days after the customs declaration for export. Buffer time for data transmission shall be reserved to avoid failure to declare on time due to unsynchronized data.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#suggestedAnswer-2",
            "datePublished": "2026-09-09T13:14:08Z",
            "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"}          }
          ,          {
            "@type": "Answer",
            "text": "If there are abnormal logistics conditions such as port detention, port change and container rolling, the export date on the customs declaration form may be delayed, which indirectly shortens the valid period of tax refund declaration. It is recommended that when signing a logistics contract, the enterprise clearly stipulates that the shipping company shall provide an accurate departure certificate within 2 working days after the actual departure of the goods. If the export date is delayed due to the reasons of the logistics party, relevant communication records and supporting materials shall be kept for subsequent application for tax refund extension. In addition, enterprises choosing transit routes shall take the export date on the customs declaration form of the final exit port as the starting point of calculation, rather than the declaration date of the port of shipment, so as to avoid missing the declaration deadline due to wrong date identification.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#suggestedAnswer-3",
            "datePublished": "2026-09-09T12:59:43Z",
            "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"}          }
          ,          {
            "@type": "Answer",
            "text": "For export goods adopting the VAT deferral mode, the calculation rules of the tax refund deadline are the same as those of the general trade mode, which still takes the export date on the customs declaration form as the starting point and ends at the value-added tax declaration period in April of the following year. However, it should be noted that enterprises adopting cross-border related party transaction pricing shall complete the compliance filing of related party transaction pricing before declaring tax refund. If the tax refund declaration is overdue due to the delay of the filing process, the tax authority will not approve the extension application. In addition, for goods exported by non-resident enterprises through entrusted agents, additional notarized documents of the entrustment agency agreement shall be provided. The processing time of such documents is generally 7-10 working days, so time shall be planned in advance to avoid affecting the tax refund declaration.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#suggestedAnswer-4",
            "datePublished": "2026-09-09T12:58:41Z",
            "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"}          }
          ,          {
            "@type": "Answer",
            "text": "The export tax refund declaration not only needs to meet the time limit requirements, but also needs to complete the foreign exchange receipt compliance simultaneously. The current 2026 policy requires enterprises to complete foreign exchange receipt within 12 months after the export of goods. If the foreign exchange receipt is not completed within the tax refund declaration period, the tax exemption declaration shall be made first, and the tax refund shall be supplemented after the foreign exchange receipt is completed. It is recommended that enterprises use the CIPS system for RMB cross-border payment when handling foreign exchange receipt, which can shorten the time limit for foreign exchange receipt (generally 1-2 working days) and avoid failure to complete the tax refund declaration on time due to delayed foreign exchange receipt. In addition, enterprises receiving foreign exchange through offshore accounts shall complete the balance of payments declaration within 3 working days after receiving foreign exchange to ensure that the foreign exchange receipt information is consistent with the tax refund declaration information, so as to avoid being rejected due to inconsistent information and missing the declaration deadline.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#suggestedAnswer-5",
            "datePublished": "2026-09-09T12:49:32Z",
            "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"}          }
          ,          {
            "@type": "Answer",
            "text": "If the goods are returned and re-exported due to the buyer's breach of contract, the calculation of the tax refund deadline shall take the export date on the customs declaration form at the time of re-export as the starting point, rather than the original export date. Enterprises shall keep legal documents such as the original export declaration form, return certificate, re-export declaration form and communication records of breach of contract between the buyer and the seller as supporting materials for tax refund declaration. In addition, if the export agency agreement signed between the enterprise and the agency company does not specify the time node and responsibility division of tax refund declaration, it may be overdue due to the delay of the agent. It is recommended that the agreement clearly stipulate that the agent shall submit relevant documents within 10 days after the customs declaration for export, and shall bear corresponding liability for breach of contract if overdue, so as to protect their own rights and interests.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#suggestedAnswer-6",
            "datePublished": "2026-09-09T12:48:55Z",
            "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"}          }
          ,          {
            "@type": "Answer",
            "text": "If there are abnormalities during the on-site customs inspection of goods, such as unpacking inspection, sampling and appraisal, the issuance time of the customs declaration form will be delayed, which will further shorten the valid period of tax refund declaration. It is recommended that enterprises sort out documents such as packing list, invoice and MSDS of the goods in advance before customs declaration to ensure that the document information is consistent with the actual goods and reduce the probability of inspection. In case of on-site inspection, cooperate with the inspection personnel to complete the relevant procedures, and follow up the issuance progress of the customs declaration form within 3 working days after the inspection is completed. If the export date on the customs declaration form is delayed due to inspection, apply to the customs for issuing the Inspection Situation Statement as supporting material for subsequent application for tax refund extension, so as to avoid losing the tax refund qualification due to overdue.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#suggestedAnswer-7",
            "datePublished": "2026-09-09T12:42:53Z",
            "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"}          }
          ,          {
            "@type": "Answer",
            "text": "For the export of dangerous goods, if the customs orders rectification due to non-compliant packaging, the goods will not be able to leave the port on time, which will delay the export date on the customs declaration form and affect the calculation of the tax refund deadline. It is recommended that enterprises entrust qualified institutions to complete the inspection of UN dangerous goods packaging in advance before shipment, ensure that the packaging meets the requirements of the corresponding dangerous goods category, and submit complete documents such as MSDS and packaging performance sheet when declaring customs, so as to avoid customs declaration delay due to packaging problems. If the export date is delayed due to packaging rectification, keep the packaging rectification notice, inspection certificate and other materials for subsequent application for tax refund extension, so as to ensure that the tax refund qualification is not affected.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#suggestedAnswer-8",
            "datePublished": "2026-09-09T12:24:15Z",
            "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"}          }
          ,          {
            "@type": "Answer",
            "text": "Within the time limit of export tax refund declaration, it is necessary to ensure the "consistency of four flows": goods flow, capital flow, invoice flow and customs declaration flow. If the pre-declaration cannot be completed due to missing or inconsistent documents, the declaration deadline will be missed directly. It is recommended that enterprises establish a monthly audit mechanism for "four flows" documents, check whether the commodity code, quantity and amount on the customs declaration form are consistent with those on the input invoice within 5 days after the export of goods, and check the difference between the foreign exchange receipt amount and the customs declaration amount within 3 days after receiving foreign exchange (a reasonable deviation of less than 5% is allowed). If inconsistent documents are found, adjustment, supplementary issuance or reissuance of documents shall be completed within 10 days to avoid failure to complete the formal declaration on time due to document problems. In addition, documents shall be kept for no less than 10 years for subsequent verification by the tax authority.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#suggestedAnswer-9",
            "datePublished": "2026-09-09T12:22:26Z",
            "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"}          }
          ,          {
            "@type": "Answer",
            "text": "From the perspective of supply chain planning, if enterprises adopt the mode of "ship first, issue invoice later", it may lead to delayed issuance of special input value-added tax invoices, which will further affect the time limit of tax refund declaration. It is recommended that enterprises optimize the supply chain process, sign agreements with suppliers, and clearly stipulate that suppliers shall issue input invoices within 3 working days after the goods are delivered from the warehouse. If the invoice is delayed due to the supplier's reasons, relevant communication records shall be kept for subsequent application for tax refund extension. In addition, enterprises adopting the CIF trade term shall calculate the tax refund base after deducting expenses such as ocean freight and insurance premium from the total price on the customs declaration form. At least 2 working days shall be reserved for this accounting process to avoid missing the declaration deadline due to delayed accounting.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-deadline-compliance-risks-overdue-declaration.html#suggestedAnswer-10",
            "datePublished": "2026-09-09T12:13:04Z",
            "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"}          }
                  ]
              }
    },
    {
      "@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": "Are there clear time limit requirements for export tax refund declaration? What compliance risks will be caused by overdue declaration?"}
      ]
    }
]
```