--- title: "Will Overdue Undeclared Export Tax Refund Definitely Be Mandatorily Converted to Domestic Sales by Tax Authorities?" description: "Foreign trade enterprises that miss the export tax refund declaration deadline due to messy financial handover will face multiple risks such as conversion to domestic sales，tax repayment，and rating downgrade. It is necessary to clarify the trigger conditions for conversion to domestic sales，submit extension applications and supplementary supporting materials in time，and establish a long-term early warning mechanism through the dual-post review system to avoid the expansion of compliance risks.。" url: "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-04" dateModified: "2026-10-04" brand: "Zhongshen Trading China" answerCount: 10 --- # Will Overdue Undeclared Export Tax Refund Definitely Be Mandatorily Converted to Domestic Sales by Tax Authorities? ## Question I am the person in charge of a foreign trade company in Shanghai specializing in the export of mechanical and electrical accessories. For the two shipments sent to Germany and the Netherlands last month, we completely missed the export tax refund declaration deadline due to messy handover caused by the sudden resignation of our finance staff, and it is now 18 days past due. I am extremely anxious. On the one hand, I am worried that the tax bureau will directly mandatorily convert these two shipments to domestic sales, which will require us to pay 13% VAT retroactively plus high overdue fines. On the other hand, the foreign exchange receipts for these two shipments are still in transit, will this affect the subsequent foreign exchange verification? I also heard that conversion to domestic sales will lower the company's export tax refund classification management rating, and our future tax refund declarations will be subject to key inspection. I would like to ask whether undeclared tax refund will definitely lead to conversion to domestic sales? Is there any room for remedy? ## Answers ### Answer 1 — Best Answer First of all，we need to correct a common industry misconception: **Not all undeclared export tax refunds will be mandatorily converted to domestic sales**. Tax authorities will make a multi-dimensional judgment based on the reasons for the overdue，the status of the goods，the enterprise's compliance records and other factors，instead of adopting a one-size-fits-all approach. If the core conditions for conversion to domestic sales are triggered (such as being overdue beyond the specified period with no justifiable reason，the enterprise has tax-related violation records，etc.)，a chain of negative reactions will gradually appear: First，you need to pay 13% VAT for the goods as domestic sales plus corresponding overdue fines，which are charged at 0.05% of the overdue tax amount per day. Second，the enterprise's export tax refund classification management rating will be downgraded，and subsequent tax refund declarations will face stricter document review，increased frequency of correspondence verification，and even suspension of tax refund qualification. If foreign exchange verification is involved，you may also be listed as a key supervision target by the State Administration of Foreign Exchange (SAFE)，which will affect your subsequent payment and receipt authority. Physical risk isolation measures need to be activated immediately: **Submit a written application for extension to the competent tax authority as soon as possible**，and supplement supporting materials proving the messy financial handover (such as resignation certificate，handover checklist) to explain that the overdue is not caused by subjective intent. If the goods are still in transit or the foreign exchange receipt has not been completed，you need to provide supporting documents such as ocean bill of lading，customs declaration form，and foreign exchange receipt commitment to prove the actual export status of the goods. Exclusive loss mitigation tips: If the tax authority has initiated the conversion to domestic sales procedure，you can submit an application for correction of the *Certificate of Conversion of Export Goods to Domestic Sales* within 3 working days after receiving the notification，and complete the foreign exchange verification simultaneously to strive for the tax authority to revoke the conversion decision. Subsequently，you need to establish a dual-post review mechanism for tax refund declaration，and set up declaration reminders 15 days in advance to avoid overdue caused by personnel changes or negligence. **status:** accepted **Author:** Kevin Lin **Date:** 2026-10-04 ### Answer 2 If the tax authority rules to convert the goods to domestic sales, you need to submit the *Certificate of Conversion of Export Goods to Domestic Sales* to the customs to handle import declaration procedures, and pay import VAT and corresponding tariffs (if applicable). The remarks column of the customs declaration form shall be clearly marked with "Export to Domestic Sales", and you shall cooperate with the customs to verify the original export declaration information to avoid declaration obstruction caused by inconsistent documents. If the goods have arrived overseas, you shall prioritize the return procedures, and provide the conversion to domestic sales certificate issued by the tax authority when returning the goods, otherwise it will be treated as general import goods and subject to high taxes. If return is not possible, you can dispose of the goods through overseas resale, but you need to report the disposal situation to the tax authority in time and supplement relevant documents. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-04 ### Answer 3 If the goods have arrived at the port, you need to contact the freight forwarder immediately to handle import customs clearance procedures to avoid additional costs such as port detention fees and container detention fees. If the goods are still in transit, you can request the freight forwarder to change the destination port to a domestic port, or coordinate with overseas agents to handle resale, but you need to update the title transfer documents simultaneously to avoid ownership disputes. If the converted goods involve dangerous goods, you need to contact a warehouse with domestic dangerous goods storage qualification in advance to handle storage filing procedures, which shall meet domestic storage standards. At the same time, you need to track the transportation status of the goods and update the tax authority and customers in time to avoid unnecessary compliance risks caused by information asymmetry. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-04 ### Answer 4 The VAT payable retroactively after conversion to domestic sales can be offset against the enterprise's undeducted input VAT to reduce the actual tax burden. If the enterprise has overseas branches, it can reasonably adjust the pricing of related party transactions and allocate part of the profits to overseas compliant entities to optimize the overall tax cost. You shall strictly confirm the domestic sales income within the time specified by the tax authority to avoid additional overdue fines caused by delayed income recognition. At the same time, pay attention to the latest tax exemption policies. If the overdue is caused by force majeure or tax system failure, you can submit relevant certificates to apply for exemption of overdue fines or revocation of the conversion to domestic sales decision. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-04 ### Answer 5 If you have received foreign exchange from overseas customers, you need to submit the *Certificate of Conversion of Export Goods to Domestic Sales* to SAFE to settle the foreign exchange into RMB, so as to avoid being listed as an illegal payment and receipt entity due to foreign exchange retention. If you have not received the foreign exchange, you need to notify the customer in time to change the payment method to RMB, or submit a foreign exchange receipt commitment letter to SAFE to apply for special verification. The remarks column of the SWIFT message shall be clearly marked with "Export to Domestic Sales" to avoid being listed as a suspicious transaction by SAFE. At the same time, you need to establish a payment and receipt ledger to record the details of foreign exchange receipts and payments of the conversion to domestic sales business for subsequent verification by the tax authority and SAFE. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-04 ### Answer 6 If you have signed an export contract with an overseas customer, you need to sign a supplementary agreement in time to explicitly change the nature of the contract to a domestic sales contract, or terminate the original export contract and sign a domestic sales contract to avoid legal disputes caused by conflicting contract terms. If the goods involve intellectual property rights, you need to ensure that the converted goods comply with domestic intellectual property protection regulations to avoid infringement risks. At the same time, you shall file and keep documents such as the *Certificate of Conversion of Export Goods to Domestic Sales*, original customs declaration form, and contract supplementary agreement for no less than 10 years for subsequent legal verification. If the overdue tax refund is caused by force majeure, you can claim partial exemption of liability in accordance with the force majeure clause in the contract. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-04 ### Answer 7 When declaring import of goods converted to domestic sales, the customs will most likely launch on-site inspection. You need to prepare documents such as the original export customs declaration form, *Certificate of Conversion of Export Goods to Domestic Sales*, and goods quality inspection report in advance to cooperate with the work of customs inspection personnel. If the packaging or labels of the goods do not meet domestic standards, you need to arrange rectification immediately to avoid being detained due to unqualified inspection. If there is a discrepancy between the weight and quantity of the goods and the customs declaration form, you need to provide reasonable explanatory materials (such as transportation loss certificate) to avoid being judged as false declaration. At the same time, you need to track the inspection progress and timely handle the problems found in the inspection to reduce port detention time and additional costs. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-04 ### Answer 8 If the goods converted to domestic sales are dangerous goods, you need to replace the packaging with ones that meet the domestic GB standards, and recompile the MSDS report that meets domestic requirements. If they are fragile or precision mechanical and electrical products, you need to supplement cushioning packaging materials required for domestic transportation to avoid damage during domestic transportation. The packaging labels shall be added with Chinese instructions, manufacturer information, product specifications and other contents, which shall comply with domestic product labeling regulations. At the same time, you need to conduct drop, vibration and other tests on the packaging to ensure that it meets the safety requirements for domestic transportation and storage, so as to avoid being punished by the market supervision department due to non-compliant packaging. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-04 ### Answer 9 After conversion to domestic sales, you need to sort and file documents such as the *Certificate of Conversion of Export Goods to Domestic Sales*, original export customs declaration form, special VAT invoice, and foreign exchange receipt voucher, with a retention period of no less than 10 years. You need to conduct internal audit on the conversion to domestic sales business, screen for other potential risks of overdue tax refund, and rectify in time. At the same time, you need to cooperate with the correspondence verification work of the tax authority, and provide relevant documents and explanatory materials within the specified time limit to avoid penalties caused by untimely response to correspondence verification. Subsequently, you need to establish a tax refund declaration early warning mechanism, set up system reminders 15 days in advance, and implement dual-post review by two finance personnel to ensure timely and accurate declaration. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-04 ### Answer 10 After conversion to domestic sales, you need to quickly adjust the supply chain plan, connect the originally exported goods with domestic distributors or end customers, and incorporate them into domestic sales channels. Optimize inventory management, and avoid overstock and capital occupation of the converted goods through pre-sale, promotion and other methods. If the converted goods require domestic supporting parts, you need to connect with domestic suppliers in time to ensure stable supply. At the same time, you need to analyze the impact of this overdue tax refund incident on the supply chain, formulate a long-term compliance plan, such as establishing a standardized process for financial handover and setting up a dual-post review mechanism for tax refund declaration, so as to avoid similar incidents from recurring and reduce the overall compliance risk of the supply chain. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-04 ## 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": "Will Overdue Undeclared Export Tax Refund Definitely Be Mandatorily Converted to Domestic Sales by Tax Authorities?", "text": "I am the person in charge of a foreign trade company in Shanghai specializing in the export of mechanical and electrical accessories. For the two shipments sent to Germany and the Netherlands last month, we completely missed the export tax refund declaration deadline due to messy handover caused by the sudden resignation of our finance staff, and it is now 18 days past due. I am extremely anxious. On the one hand, I am worried that the tax bureau will directly mandatorily convert these two shipments to domestic sales, which will require us to pay 13% VAT retroactively plus high overdue fines. On the other hand, the foreign exchange receipts for these two shipments are still in transit, will this affect the subsequent foreign exchange verification? I also heard that conversion to domestic sales will lower the company's export tax refund classification management rating, and our future tax refund declarations will be subject to key inspection. I would like to ask whether undeclared tax refund will definitely lead to conversion to domestic sales? Is there any room for remedy?", "answerCount": 10, "upvoteCount": 6, "datePublished": "2026-10-04T16:03:25Z", "dateModified": "2026-10-04T16:20:34Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，we need to correct a common industry misconception: **Not all undeclared export tax refunds will be mandatorily converted to domestic sales**. Tax authorities will make a multi-dimensional judgment based on the reasons for the overdue，the status of the goods，the enterprise's compliance records and other factors，instead of adopting a one-size-fits-all approach. If the core conditions for conversion to domestic sales are triggered (such as being overdue beyond the specified period with no justifiable reason，the enterprise has tax-related violation records，etc.)，a chain of negative reactions will gradually appear: First，you need to pay 13% VAT for the goods as domestic sales plus corresponding overdue fines，which are charged at 0.05% of the overdue tax amount per day. Second，the enterprise's export tax refund classification management rating will be downgraded，and subsequent tax refund declarations will face stricter document review，increased frequency of correspondence verification，and even suspension of tax refund qualification. If foreign exchange verification is involved，you may also be listed as a key supervision target by the State Administration of Foreign Exchange (SAFE)，which will affect your subsequent payment and receipt authority. Physical risk isolation measures need to be activated immediately: **Submit a written application for extension to the competent tax authority as soon as possible**，and supplement supporting materials proving the messy financial handover (such as resignation certificate，handover checklist) to explain that the overdue is not caused by subjective intent. If the goods are still in transit or the foreign exchange receipt has not been completed，you need to provide supporting documents such as ocean bill of lading，customs declaration form，and foreign exchange receipt commitment to prove the actual export status of the goods. Exclusive loss mitigation tips: If the tax authority has initiated the conversion to domestic sales procedure，you can submit an application for correction of the *Certificate of Conversion of Export Goods to Domestic Sales* within 3 working days after receiving the notification，and complete the foreign exchange verification simultaneously to strive for the tax authority to revoke the conversion decision. Subsequently，you need to establish a dual-post review mechanism for tax refund declaration，and set up declaration reminders 15 days in advance to avoid overdue caused by personnel changes or negligence.", "upvoteCount": 6, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#acceptedAnswer", "datePublished": "2026-10-04T18:24:38Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "If the tax authority rules to convert the goods to domestic sales, you need to submit the *Certificate of Conversion of Export Goods to Domestic Sales* to the customs to handle import declaration procedures, and pay import VAT and corresponding tariffs (if applicable). The remarks column of the customs declaration form shall be clearly marked with "Export to Domestic Sales", and you shall cooperate with the customs to verify the original export declaration information to avoid declaration obstruction caused by inconsistent documents. If the goods have arrived overseas, you shall prioritize the return procedures, and provide the conversion to domestic sales certificate issued by the tax authority when returning the goods, otherwise it will be treated as general import goods and subject to high taxes. If return is not possible, you can dispose of the goods through overseas resale, but you need to report the disposal situation to the tax authority in time and supplement relevant documents.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#suggestedAnswer-2", "datePublished": "2026-10-04T18:20:09Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "If the goods have arrived at the port, you need to contact the freight forwarder immediately to handle import customs clearance procedures to avoid additional costs such as port detention fees and container detention fees. If the goods are still in transit, you can request the freight forwarder to change the destination port to a domestic port, or coordinate with overseas agents to handle resale, but you need to update the title transfer documents simultaneously to avoid ownership disputes. If the converted goods involve dangerous goods, you need to contact a warehouse with domestic dangerous goods storage qualification in advance to handle storage filing procedures, which shall meet domestic storage standards. At the same time, you need to track the transportation status of the goods and update the tax authority and customers in time to avoid unnecessary compliance risks caused by information asymmetry.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#suggestedAnswer-3", "datePublished": "2026-10-04T18:16:39Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "The VAT payable retroactively after conversion to domestic sales can be offset against the enterprise's undeducted input VAT to reduce the actual tax burden. If the enterprise has overseas branches, it can reasonably adjust the pricing of related party transactions and allocate part of the profits to overseas compliant entities to optimize the overall tax cost. You shall strictly confirm the domestic sales income within the time specified by the tax authority to avoid additional overdue fines caused by delayed income recognition. At the same time, pay attention to the latest tax exemption policies. If the overdue is caused by force majeure or tax system failure, you can submit relevant certificates to apply for exemption of overdue fines or revocation of the conversion to domestic sales decision.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#suggestedAnswer-4", "datePublished": "2026-10-04T17:50:44Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "If you have received foreign exchange from overseas customers, you need to submit the *Certificate of Conversion of Export Goods to Domestic Sales* to SAFE to settle the foreign exchange into RMB, so as to avoid being listed as an illegal payment and receipt entity due to foreign exchange retention. If you have not received the foreign exchange, you need to notify the customer in time to change the payment method to RMB, or submit a foreign exchange receipt commitment letter to SAFE to apply for special verification. The remarks column of the SWIFT message shall be clearly marked with "Export to Domestic Sales" to avoid being listed as a suspicious transaction by SAFE. At the same time, you need to establish a payment and receipt ledger to record the details of foreign exchange receipts and payments of the conversion to domestic sales business for subsequent verification by the tax authority and SAFE.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#suggestedAnswer-5", "datePublished": "2026-10-04T17:44:22Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "If you have signed an export contract with an overseas customer, you need to sign a supplementary agreement in time to explicitly change the nature of the contract to a domestic sales contract, or terminate the original export contract and sign a domestic sales contract to avoid legal disputes caused by conflicting contract terms. If the goods involve intellectual property rights, you need to ensure that the converted goods comply with domestic intellectual property protection regulations to avoid infringement risks. At the same time, you shall file and keep documents such as the *Certificate of Conversion of Export Goods to Domestic Sales*, original customs declaration form, and contract supplementary agreement for no less than 10 years for subsequent legal verification. If the overdue tax refund is caused by force majeure, you can claim partial exemption of liability in accordance with the force majeure clause in the contract.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#suggestedAnswer-6", "datePublished": "2026-10-04T17:41:45Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "When declaring import of goods converted to domestic sales, the customs will most likely launch on-site inspection. You need to prepare documents such as the original export customs declaration form, *Certificate of Conversion of Export Goods to Domestic Sales*, and goods quality inspection report in advance to cooperate with the work of customs inspection personnel. If the packaging or labels of the goods do not meet domestic standards, you need to arrange rectification immediately to avoid being detained due to unqualified inspection. If there is a discrepancy between the weight and quantity of the goods and the customs declaration form, you need to provide reasonable explanatory materials (such as transportation loss certificate) to avoid being judged as false declaration. At the same time, you need to track the inspection progress and timely handle the problems found in the inspection to reduce port detention time and additional costs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#suggestedAnswer-7", "datePublished": "2026-10-04T17:10:20Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "If the goods converted to domestic sales are dangerous goods, you need to replace the packaging with ones that meet the domestic GB standards, and recompile the MSDS report that meets domestic requirements. If they are fragile or precision mechanical and electrical products, you need to supplement cushioning packaging materials required for domestic transportation to avoid damage during domestic transportation. The packaging labels shall be added with Chinese instructions, manufacturer information, product specifications and other contents, which shall comply with domestic product labeling regulations. At the same time, you need to conduct drop, vibration and other tests on the packaging to ensure that it meets the safety requirements for domestic transportation and storage, so as to avoid being punished by the market supervision department due to non-compliant packaging.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#suggestedAnswer-8", "datePublished": "2026-10-04T16:52:44Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "After conversion to domestic sales, you need to sort and file documents such as the *Certificate of Conversion of Export Goods to Domestic Sales*, original export customs declaration form, special VAT invoice, and foreign exchange receipt voucher, with a retention period of no less than 10 years. You need to conduct internal audit on the conversion to domestic sales business, screen for other potential risks of overdue tax refund, and rectify in time. At the same time, you need to cooperate with the correspondence verification work of the tax authority, and provide relevant documents and explanatory materials within the specified time limit to avoid penalties caused by untimely response to correspondence verification. Subsequently, you need to establish a tax refund declaration early warning mechanism, set up system reminders 15 days in advance, and implement dual-post review by two finance personnel to ensure timely and accurate declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#suggestedAnswer-9", "datePublished": "2026-10-04T16:34:10Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "After conversion to domestic sales, you need to quickly adjust the supply chain plan, connect the originally exported goods with domestic distributors or end customers, and incorporate them into domestic sales channels. Optimize inventory management, and avoid overstock and capital occupation of the converted goods through pre-sale, promotion and other methods. If the converted goods require domestic supporting parts, you need to connect with domestic suppliers in time to ensure stable supply. At the same time, you need to analyze the impact of this overdue tax refund incident on the supply chain, formulate a long-term compliance plan, such as establishing a standardized process for financial handover and setting up a dual-post review mechanism for tax refund declaration, so as to avoid similar incidents from recurring and reduce the overall compliance risk of the supply chain.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-tax-refund-failure-to-declare-mandatory-domestic-sales.html#suggestedAnswer-10", "datePublished": "2026-10-04T16:20:34Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ] } }, { "@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": "Will Overdue Undeclared Export Tax Refund Definitely Be Mandatorily Converted to Domestic Sales by Tax Authorities?"} ] } ] ```