---
title: "What are the preconditions for handling export tax refund and core operational key points of the full process?"
description: "The person in charge of a small and micro enterprise in Shanghai focusing on home textile export tries to handle export tax refund independently for the first time due to the rising cost proportion of agency refund services. He worries that problems such as inconsistent four flows and missing documents will lead to refund failure or even penalties，and also has doubts about the new regulatory requirements for export tax refund in 2026. Through meticulous pre-audit of supporting documents，coordina..."
url: "https://www.sh-zhongshen.com/en/qa/export-tax-refund-eligibility-requirements-and-full-process-core-key-points.html"
language: "en"
type: "Q&A"
category: "Export Tax Rebate Q&A"
datePublished: "2026-10-26"
dateModified: "2026-10-26"
brand: "Zhongshen Trading China"
answerCount: 8
---

# What are the preconditions for handling export tax refund and core operational key points of the full process?

## Question

 I am the person in charge of a small and micro enterprise in Shanghai focusing on home textile export. We just finalized two large orders for Southeast Asia last month. We used to rely on agency companies to handle export tax refund, but the cost proportion has been getting higher and higher, so we want to try to operate it ourselves this time. I now have the customs declaration forms and input VAT invoices on hand, but I heard from a peer before that he was subject to tax authority inquiry due to inconsistent four flows, and it took him more than half a year to get the tax refund. Another friend failed to get the refund directly due to missing documents. I am getting more and more worried now, afraid that any wrong step will not only make me fail to get the tax refund, but also incur penalties. Besides, I heard that there are new regulatory requirements for export tax refund in 2026? Where should I start? How can I ensure that I can complete the tax refund smoothly and in compliance? 

## Answers
                            
### Answer 1 — Best Answer

First of all，you need to complete **meticulous pre-audit of supporting documents**，which is the basis for successful tax refund: First，confirm that the export date，commodity code，FOB value and other information on the customs declaration form are fully matched with the input invoice，and pay special attention to whether the tax refund rate corresponding to the commodity code is accurate. Second，verify the four flows consistency，that is，the transaction subjects，contents and amounts of contract flow，fund flow，invoice flow and goods flow are fully unified，to avoid problems such as third-party payment collection and inconsistency between invoice product name and declared product name.

Attention should be paid to the connection of core nodes: Complete the certification and verification of input invoices within 90 days after the goods are declared for export，and submit the tax refund declaration within the VAT declaration period of April in the year following the export. Starting from 2026，the tax authority will implement paperless declaration and intelligent review，so you need to complete digital document filing on the Electronic Tax Bureau in advance，including scanned copies of contracts，bills of lading，dock receipts and other documents.

For anomaly contingency plans: If you receive a tax authority inquiry notice，you need to provide proof of transaction authenticity within 15 days，including goods transport documents，payment slips，supply certificates from manufacturers and other materials. If there is any document omission，you need to apply to the customs broker for reissuing the customs declaration form in time，or ask the supplier to reissue compliant invoices.

For final compliant implementation: Ensure all documents are retained for more than 5 years，and track the progress of tax refund declaration every month. Starting from 2026，the tax authority provides a fast tax refund channel for small and micro enterprises，and eligible enterprises can receive the refund within 3 working days. You need to complete the qualification filing for small and micro enterprises on the Electronic Tax Bureau in advance.

**status:** accepted
**Author:** Jason Wu
**Date:** 2026-10-26

### Answer 2

The precondition for export tax refund is the compliance of the customs declaration form. It should be noted that the export tax refund copy of the customs declaration form must be marked with for tax refund only. Starting from 2026, the customs will implement automatic synchronization of declaration data from the Single Window to the tax authority. If the commodity code is declared incorrectly during customs declaration, it will directly lead to incorrect matching of the tax refund rate, or even make the tax refund impossible. If there is a code error, you need to apply for deleting and resubmitting the declaration within 10 days after the customs declaration form is issued.

If the time limit is exceeded, you need to submit the Commodity Code Correction Statement and commodity inspection report to the tax authority, otherwise you will be listed as an abnormal verification object by the tax authority. In addition, the FOB value on the customs declaration form must be consistent with the amount on the contract and invoice. If freight and insurance premium need to be deducted, the amount of freight and insurance premium should be indicated in the remark column of the customs declaration form, otherwise the tax authority will calculate the tax refund base based on the total value of the customs declaration form, leading to over-declaration of tax refund and triggering verification.

**status:** suggested
**Author:** Michael Zhang
**Date:** 2026-10-26

### Answer 3

Starting from 2026, foreign trade enterprises can choose the VAT deferral mode for export tax refund, that is, no VAT is paid temporarily at the export stage, and the input tax is directly deducted when declaring the tax refund. This mode can alleviate the capital pressure of enterprises, but it needs to meet three conditions: First, the enterprise is a general taxpayer; second, the export goods meet the requirements of the Export Tax Refund Goods Catalogue; third, the VAT deferral filing has been completed on the Electronic Tax Bureau.

In addition, if an enterprise has cross-border related party transactions, it is necessary to ensure that the pricing of related party transactions conforms to the arm's length principle, otherwise the tax authority will adjust the tax refund base, or even recover the refunded tax. At the same time, the input VAT invoices for export tax refund must be certified within 450 days from the date of issuance, and invoices certified overdue cannot participate in the tax refund declaration.

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-10-26

### Answer 4

The compliance of fund flow for export tax refund is the core. Starting from 2026, the People's Bank of China will further strengthen the supervision of cross-border foreign exchange payment and receipt. It is necessary to ensure that the foreign exchange recipient is consistent with the export operator indicated on the customs declaration form.

If there is third-party foreign exchange collection, you need to submit the Third-Party Foreign Exchange Collection Statement and relevant supporting materials to the tax authority, including the entrusted foreign exchange collection agreement, proof of affiliated relationship between the payer and the exporter and other materials. In addition, foreign exchange collection must be completed within 180 days after export.

If you cannot collect foreign exchange on time due to special circumstances, you need to apply for the Filing for Delayed Declaration of Export Goods Foreign Exchange Receipt to the tax authority in advance, otherwise you will be listed as a tax refund anomaly. At the same time, when settling foreign exchange, you need to note export payment in the bank remark column, and retain the foreign exchange settlement slip as proof of the fund flow.

**status:** suggested
**Author:** Cindy Chen
**Date:** 2026-10-26

### Answer 5

The document filing for export tax refund must be implemented in strict accordance with the requirements of the tax authority. Starting from 2026, the tax authority will implement the electronic filing and on-site verification mode. You need to upload contracts, bills of lading, dock receipts, input invoices, customs declaration forms and other materials to the Document Filing System of the Electronic Tax Bureau within 10 days after submitting the tax refund declaration, and retain the hard copy documents for more than 5 years.

If any document is lost, you need to apply to the relevant institution for reissuing in time, such as applying to the customs broker for reissuing the customs declaration form, asking the supplier for reissuing the invoice, and applying to the shipping company for reissuing the bill of lading. The reissued documents must be affixed with the official seal of the issuing institution and marked with reissued. In addition, the tax authority will regularly conduct four flows consistency verification on tax refund enterprises. If inconsistent materials are found, the tax refund will be suspended, and the enterprise will be required to submit an explanation for verification.

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-10-26

### Answer 6

Contract compliance for export tax refund is the basis. The contract must clearly indicate the product name, quantity, amount, FOB value, payment method, delivery date and other contents of the export goods. Starting from 2026, the tax authority will conduct stricter review on contracts.

If the contract content is inconsistent with the customs declaration form and invoice, you will be listed as an abnormal verification object. In addition, if there is a force majeure clause in the contract, it is necessary to clearly stipulate the treatment method for failure to collect foreign exchange on time caused by force majeure, so as to provide a legal basis when applying for delayed foreign exchange collection. At the same time, if an enterprise entrusts an agent to export, it is necessary to sign a formal Export Agency Agreement to clarify the rights and obligations of both parties, so as to avoid tax refund failure caused by agency disputes.

**status:** suggested
**Author:** Eric Zhou
**Date:** 2026-10-26

### Answer 7

The on-site inspection result of export goods will affect the tax refund. Starting from 2026, the customs will increase the inspection rate of export goods. If it is found during inspection that the goods are inconsistent with the declared content on the customs declaration form, such as inconsistent product name, quantity and specification, an Inspection Discrepancy Notice will be issued, which will make the customs declaration fail to issue the for tax refund only copy, and then affect the tax refund declaration.

If there is inspection discrepancy, you need to apply to the customs for modifying the customs declaration form in time, or submit the Goods Discrepancy Explanation and relevant supporting materials, such as commodity inspection report, manufacturer supply certificate and other materials, and the customs will reissue the customs declaration form after verification. In addition, during inspection, it is necessary to ensure that the packaging and marking of the goods are consistent with the customs declaration form, so as to avoid inspection failure caused by inconsistent packaging.

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-10-26

### Answer 8

The supply chain structure of foreign trade enterprises will affect the efficiency of export tax refund. Starting from 2026, the tax authority will conduct stricter verification on the authenticity of the supply chain.

If an enterprise adopts the buyout export agency model, it is necessary to ensure that all transaction entities in the supply chain operate in compliance, otherwise it will be listed as an abnormal verification object by the tax authority. In addition, reasonable selection of trade terms can optimize the tax refund process.

For example, adopting FOB trade terms can directly take the FOB value on the customs declaration form as the tax refund base, avoiding disputes caused by freight and insurance premium deduction under CIF terms. At the same time, inventory management should be synchronized with export declaration to ensure the authenticity of goods flow, and avoid the situation of export without actual goods.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-10-26

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