What is the complete process of export tax refund in 2026? What materials need to be prepared?

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  • May 3, 2026 at 10:43
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I am the head of a manufacturing enterprise that has just started foreign trade business. We recently completed our first export order and want to apply for export tax refund, but I have no idea where to start. I heard the process is very complicated, and I am afraid that any mistake will lead to failure of getting the refund.

A friend's company was rejected for inconsistent information on the customs declaration and invoice, which delayed the process for several months. I have the customs declaration, VAT special invoice and bill of lading on hand, I don't know if these are enough?

What should I pay attention to during declaration? Will the review be stricter for new enterprises? I am really worried about missing the tax refund deadline or encountering other problems, and hope to get detailed guidance.

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Expert Q&A

Kevin Lin
Kevin LinYears of service：4Customer Rating：5.0

Trade Solutions ManagerStart a Chat

First of all，you need to complete pre-document review. Core materials include customs declaration (export tax refund copy)，VAT special invoice (deduction copy)，export invoice，bill of lading，etc. You need to focus on checking whether the commodity name，quantity and unit on the customs declaration are consistent with those on the VAT invoice. this is the most error-prone link，and inconsistency will directly lead to declaration failure. You also need to ensure that the invoice is issued before the export date，and the purchaser information matches the overseas customer information on the customs declaration.

Next is the connection of core nodes in the declaration process. Step 1: Submit export tax refund data via China E-port，log in to the system and submit customs declaration information to the tax bureau，Step 2: Enter purchase and export details in the tax refund declaration system，generate declaration data and upload it to the official website，Step 3: The tax bureau will disburse the refund after passing the review. Note that the 2026 declaration deadline is before April 30 of the year following the export date，you will lose your tax refund qualification if you are overdue.

Contingency plans for abnormalities are essential. If the application is rejected，first check the cause: inconsistent documents，data entry errors，missing materials，etc. If the customs declaration does not match the invoice，contact the customs broker for modification or ask the supplier to reissue the invoice in time. When encountering an on-site verification，prepare contracts，logistics documents and bank statements in advance to prove the authenticity of the business.

Finally，the key to compliance implementation. Enterprises need to establish a management system for tax refund documents，and archive materials for at least 5 years for inspection. Conduct regular self-inspection to ensure compliance with tax requirements. the first tax refund review for new enterprises is relatively strict，it is recommended to communicate with the tax administrator in advance to understand local review standards and avoid unnecessary troubles.

Reference: Mastering Export VAT Refunds: Domestic Freight Tax Policy
Linda Gao
Linda GaoYears of service：7Customer Rating：5.0

Documentation SupervisorStart a Chat

Customs declaration is the core certificate for export tax refund. HS code must be accurate, different codes correspond to different tax refund rates, and errors will lead to lower tax refund rate or inability to obtain tax refund. The trade mode must be consistent with the actual business, for example, general trade, processing with imported materials and other modes have different process requirements.

If there is incorrect information on the customs declaration, it must be modified within one year after export. Modification is not allowed after the deadline, which will affect tax refund. It is recommended to check carefully before customs declaration or entrust a professional customs brokerage company to handle it.

Eric Zhou
Eric ZhouYears of service：6Customer Rating：5.0

Senior Manager of Foreign Exchange & Tax RebatesStart a Chat

Logistics documents, especially the bill of lading, are crucial for tax refund. The shipper, consignee and commodity information on the bill of lading must be consistent with those on the customs declaration, otherwise the tax bureau will question the authenticity of the business.

Order bill of lading needs to be correctly endorsed and transferred, to avoid affecting tax refund due to title issues. Goods must be exported on time, port congestion or goods return will lead to delayed or failed declaration. Choose a reliable logistics company, obtain accurate documents in time and keep them properly.

Jason Wu
Jason WuYears of service：10Customer Rating：5.0

International Logistics & Supply Chain ManagerStart a Chat

In international tax planning, VAT deferral can alleviate enterprises' cash flow pressure, but attention should be paid to the connection with export tax refund. Manufacturing enterprises adopt the exemption, credit and refund policy, while foreign trade enterprises adopt the exemption and refund policy, and their tax structures are different.

Enterprises need to optimize their tax structure according to their own type. For example, foreign trade enterprises can obtain sufficient input VAT invoices by reasonably selecting suppliers, and manufacturing enterprises need to control the matching degree between input tax and output tax.

Victor Sun
Victor SunYears of service：5Customer Rating：5.0

Trade Risk Control ManagerStart a Chat

Payment and exchange collection compliance is the prerequisite for tax refund. The settlement amount must roughly match the amount on the customs declaration, and excessive difference may lead to inspection by the tax bureau. When using CIPS for RMB cross-border payment, it is necessary to ensure that the exchange payment and collection voucher is consistent with the tax refund declaration information.

Offshore account management must comply with regulations, to avoid account freezing affecting the arrival of tax refund funds. It is recommended that enterprises establish an exchange payment and collection ledger to record information of each transaction in a timely manner.

Grace Wang
Grace WangYears of service：10Customer Rating：5.0

Senior Foreign Trade ConsultantStart a Chat

International trade contract terms must clearly specify responsibilities related to tax refund. For example, stipulate the time for suppliers to provide compliant VAT invoices, to avoid tax refund declaration overdue caused by delayed invoices.

The commodity name and quantity in the contract must be consistent with those on the customs declaration, and the force majeure clause should include countermeasures for tax refund delay. Intellectual property customs protection filing can avoid goods being detained due to infringement, which affects the tax refund process.

Andy Guo
Andy GuoYears of service：3Customer Rating：5.0

Supply Chain Management ExpertStart a Chat

After on-site customs inspection, you need to obtain the inspection notice and release order in time, these documents are auxiliary materials for tax refund declaration. If the inspection finds that the goods do not match the customs declaration, you need to modify the customs declaration or provide supporting documents in time.

The inspection and appraisal process must be standardized, and the test report must be consistent with the declaration information. It is recommended that enterprises cooperate with the customs during inspection and prepare relevant materials in advance.

Lucas Liu
Lucas LiuYears of service：8Customer Rating：5.0

Senior Operations ConsultantStart a Chat

Export tax refund audit focuses on verifying document filing and business authenticity. Enterprises need to archive materials such as customs declarations, invoices, bills of lading and contracts for at least 5 years.

The consistency of four flows (contract flow, logistics flow, capital flow, invoice flow) is the core of the audit, and inconsistency will be identified as false invoicing or tax refund fraud. Pre-declaration verification can find errors in advance, it is recommended to conduct pre-declaration before formal declaration to avoid rejection of formal declaration.

Daniel Xu
Daniel XuYears of service：10Customer Rating：5.0

Director of Import & Export OperationsStart a Chat

In supply chain planning, manufacturing enterprises and foreign trade enterprises have different tax refund modes: manufacturing enterprises adopt exemption, credit and refund, foreign trade enterprises adopt exemption and refund. Manufacturing enterprises need to pay attention to input tax deduction, and foreign trade enterprises need to ensure that input invoices correspond to exported goods.

When choosing trade terms such as CIF or FOB, you need to consider the impact of logistics costs on tax refund, for example, FOB price is the basis for tax refund calculation. It is recommended that enterprises choose the optimal supply chain mode according to their business type.

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