What Essential Core Documents and Supporting Evidence Are Required for Export Tax Refund?

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  • Jun 11, 2026 at 17:26
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I am the head of a small and medium-sized foreign trade enterprise based in Shanghai, mainly engaging in household goods. I shipped two batches of general trade goods and one batch of goods under cross-border e-commerce B2B mode last month. When I applied for export tax refund on my own for the first time, the application was rejected by the tax authority due to incomplete documents, delaying the process for nearly two weeks.

Now I still have three orders waiting for tax refund, I am eager to recover capital but afraid of making mistakes again. I would like to ask what specific documents need to be prepared for export tax refund under different trade modes, what review needs to be done before submission, and whether there are any quick remedial measures if documents are missing or inconsistent?

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Linda Gao
Linda GaoYears of service：7Customer Rating：5.0

Documentation SupervisorStart a Chat

First，you need to complete Pre-Submission Review of Document Authenticity and Consistency: Core documents include Export Goods Customs Declaration (Special for Export Tax Refund)，Special Value-Added Tax Invoice (Deduction Copy)，and Electronic Certificate of Export Foreign Exchange Collection (paper verification slip is not required in paperless regions in 2026，but electronic data must be retained)，Supporting materials shall be adjusted according to trade modes: general trade requires goods purchase and sales contract，cross-border e-commerce B2B requires platform order screenshots and cross-border logistics waybills. During review，you must ensure that the commodity code and quantity on the customs declaration are fully consistent with those on the invoice，and the matching degree between the foreign exchange collection amount and the FOB price on the customs declaration is no less than 95%.

Notes for connection of key nodes: The export tax refund copy of the customs declaration must be downloaded and archived from the single window within 10 working days after the goods depart from the port. The Special Value-Added Tax Invoice must be checked and authenticated within 30 days after invoicing to avoid being unable to deduct due to overdue. Documents for different trade modes shall be sorted separately. Cross-border e-commerce B2B mode requires additional submission of customs-approved platform transaction certificates，and shall not be submitted mixed with general trade documents.

For abnormal contingency measures: If incorrect information is found on the customs declaration，you must apply for modification within 15 working days after export，If the Special Value-Added Tax Invoice is missing，you must contact the supplier immediately for re-issuance，and the re-issuance must be completed no later than 90 days after the export date，If foreign exchange collection is delayed，you need to submit the *Export Goods Foreign Exchange Collection Statement* to the tax authority in advance，explain the reason，and apply for tax refund extension.

For final compliance implementation，all documents shall be scanned and uploaded to the electronic tax bureau，and paper documents shall be retained for more than 5 years for subsequent correspondence inspection by the tax authority，to ensure the whole process complies with the latest 2026 compliance requirements for export tax refund.

Reference: 2026 Full Analysis Guide to Practical Operation and Risk Prevention of Import and Export Agency Tax Classification
Eric Zhou
Eric ZhouYears of service：6Customer Rating：5.0

Senior Manager of Foreign Exchange & Tax RebatesStart a Chat

Export Goods Customs Declaration (Special for Export Tax Refund) is one of the core documents for export tax refund. You must ensure that the "Export Tax Refund Copy" mark on the declaration is clear, and the electronic data has been synchronized to the tax system. The commodity code must be filled in accurately during customs declaration. Incorrect code classification will not only lead to rejection of the tax refund application, but also trigger subsequent customs inspection. In addition, the transaction term on the customs declaration must be consistent with the actual trade contract.

If the transaction is based on FOB term, the freight and insurance premium columns must be filled in separately, to avoid the tax authority suspending tax refund due to inconsistent transaction price during review. If the information on the customs declaration is incorrect, you must apply for modification to the customs within 15 working days after export. No adjustment can be made after the deadline, and you can only explain the situation by supplementing supporting documents, but the approval rate is extremely low.

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

Senior Operations ConsultantStart a Chat

There are obvious differences in the documents required for export tax refund under different trade modes: General trade mode requires Special Value-Added Tax Invoice (Deduction Copy) and goods purchase and sales contract; Processing with imported materials mode requires additional copy of *Processing with Imported Materials Registration Manual* and Import Goods Customs Declaration (Special for Processing with Imported Materials); Cross-border e-commerce B2B direct export mode requires cross-border e-commerce platform transaction certificate and logistics waybill. If exporting under VAT deferral mode, you need to submit the *VAT Deferral Filing Form* and tax authority-approved deferral supporting documents, no need to pay import value-added tax in advance, but you must ensure that subsequent tax refund documents are consistent with the deferral filing information, to avoid tax inspection triggered by inconsistent information.

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

Supply Chain Management ExpertStart a Chat

Export tax refund documents must meet the requirement of "Four Flows Consistency", that is, goods flow, capital flow, invoice flow and contract flow are fully matched. All paper documents must be retained for at least 5 years, and electronic documents must be backed up to a secure storage medium for correspondence inspection by the tax authority.

If the tax authority initiates a correspondence inspection, the original or copy of relevant documents must be submitted within 15 working days, including goods transport certificates, warehouse outbound notes, foreign exchange collection receipts, etc. Incomplete document retention may lead to termination of the tax refund application, even be identified as tax evasion, facing the risk of fines and credit rating downgrade. In addition, tax refund documents shall be inventoried every month, and missing documents shall be supplemented in time to avoid inability to correct due to overdue.

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

International Logistics & Supply Chain ManagerStart a Chat

Foreign exchange collection documents required for export tax refund include bank foreign exchange collection receipts or cross-border payment certificates. If CIPS RMB cross-border payment is adopted, the payment certificate generated by the CIPS system must be provided, to ensure that the foreign exchange collecting entity is consistent with the operating unit on the export customs declaration.

If there is a difference between the foreign exchange collection amount and the FOB price on the customs declaration (no more than 5%), you need to submit the *Foreign Exchange Collection Difference Statement* and relevant supporting documents, such as commission agreements, discount contracts, etc. If there is entrusted foreign exchange collection, you need to provide the *Entrusted Foreign Exchange Collection Agreement* and a copy of the trustee's business license, and the trustee must have legal foreign trade operation qualification. In addition, foreign exchange collection must be completed within 180 days after the export date. If the deadline is exceeded, you need to apply for deferred foreign exchange collection filing to the tax authority in advance.

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

Trade Risk Control ManagerStart a Chat

The goods purchase and sales contract required for export tax refund must contain clear commodity name, quantity, price, delivery method, payment terms and other contents, and the buyer and seller on the contract must be consistent with the subjects on the customs declaration and invoice. If the export goods involve intellectual property rights, you need to provide intellectual property customs protection filing certificate or authorization use agreement, to avoid suspension of tax refund application due to intellectual property disputes.

In addition, the contract must be stamped with the official seal or special contract seal of both parties, handwritten signature is invalid. If the contract is in a foreign language version, a Chinese translation must be provided and stamped with the official seal of the translation institution, the translation content must be fully consistent with the original text, no omission or modification is allowed. If the contract is lost, you need to provide the *Contract Loss Statement* jointly signed by both parties and relevant transaction certificates, such as order screenshots, correspondence emails, etc.

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

Senior Foreign Trade ConsultantStart a Chat

If the export goods are inspected at the customs site, you must retain the *Customs Inspection Record* and relevant photos as supporting documents for export tax refund. If inspection finds that the goods are inconsistent with the information on the customs declaration, you need to apply for modification to the customs in time, and submit the modified customs declaration to the tax authority. If the goods are released after inspection, you must ensure that the "Inspection Result" column on the *Customs Inspection Record* is marked as "Normal".

If it is marked as "Abnormal", you need to provide the *Abnormal Situation Handling Notice* issued by the customs and rectification supporting documents, otherwise the tax refund application may be rejected. In addition, if the export date is delayed due to inspection, you need to update the export date on the tax refund declaration in time, to avoid review abnormality caused by inconsistency between the declared date and the actual export date.

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