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What compliance requirements apply to filling out core columns of the export tax refund enterprise declaration form?
or complex compliance issues.
clearance and fund security.
I am a finance staff at a Shanghai-based foreign trade enterprise mainly engaged in mechanical and electrical product exports. Last month, my first export tax refund pre-declaration was rejected due to incorrect form filling.
I have to declare again this month, and I’m now overwhelmed with the VAT tax return, export cargo customs declaration forms and input invoices. I’m especially confused about columns like "non-leviable and non-deductible amount of export tax refund" and "export sales volume": I can’t tell which ones should be filled with FOB price and which ones need to deduct freight and insurance premiums, and how to mark incomplete documents.
I just saw the 2026 declaration system update notice from the tax bureau and feel even more confused. I’m afraid of making mistakes again, which will lead to tax refund delays and even affect the enterprise’s credit rating. Could you explain how to fill out the form in a standardized way?
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
First，conduct pre-document review: Check the core information of export cargo customs declaration forms (electronic data after paperless release)，VAT input invoices and export foreign exchange receipts. Ensure that the FOB price and commodity code on the customs declaration form fully match the product name and tax number on the input invoices. If freight and insurance premiums are deductible，keep the corresponding freight forwarder invoices or manifest documents.
Core node connection: Log in to the 2026 version of the Electronic Tax Bureau export tax refund declaration module，and first complete the pre-declaration verification. The system will automatically compare the data from the Electronic Port with the filled content. If prompts such as "commodity code mismatch" or "sales volume difference" appear，immediately adjust the corresponding columns of the declaration form. For example，the "export sales volume" column must be filled with the actual FOB price after deducting freight and insurance premiums，and the "non-leviable and non-deductible amount of export tax refund" should be calculated based on the difference between the current export cargo’s levy rate and refund rate.
Exception response: If there is an error in the "incomplete documents" mark during pre-declaration，you can upload the corresponding electronic documents in the "document collection" module of the declaration system without submitting paper documents offline. If there is a delay in system data，contact the export tax refund desk of the competent tax bureau to apply for data synchronization.
Final compliance implementation: After confirming that all columns are correct，submit the formal declaration. At the same time，complete the electronic document filing on the platform designated by the tax bureau，with a retention period of no less than 5 years，to ensure that the entire process complies with the 2026 export tax refund declaration requirements.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
Columns involving customs declaration form information in the export tax refund declaration form must strictly match the "export cargo customs declaration clearance information" from the Customs Electronic Port, especially the three core fields of "export date", "commodity code" and "trade term". If the filled trade term is CIF, freight and insurance premiums must be deducted from the "export sales volume" column, and the amount of freight and insurance premiums must match the corresponding data in the remarks column of the customs declaration form.
Otherwise, the tax bureau system will trigger a price audit warning, leading to declaration suspension. If the customs declaration form needs to be modified due to incorrect information, you must first apply for customs declaration form modification/cancellation through the Customs Single Window. After the customs updates the electronic data, adjust the tax refund declaration form synchronously to avoid compliance risks of "inconsistent documents and declaration data".
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
The FOB price of "export sales volume" in the export tax refund declaration form shall be calculated based on the actual freight and insurance premiums from the logistics manifest, rather than the amount agreed in the contract. If the enterprise uses LCL transportation, the freight and insurance premium invoice issued by the freight forwarder must clearly indicate the allocated amount corresponding to the exported goods, to avoid declaration errors caused by unclear freight and insurance premium allocation.
If the cargo is re-routed or returned, mark "return" or "re-routing" in the corresponding column of the tax refund declaration form, and submit the re-routing certificate or return customs declaration form issued by the logistics service provider. Otherwise, the tax bureau will treat this sales volume as normal export, leading to overpaid taxes or abnormal tax refunds.
Evelyn LiYears of service：3Customer Rating：5.0
Cross-border Compliance SupervisorStart a Chat
For export enterprises using the VAT deferral policy, the "non-leviable and non-deductible amount of export tax refund" column in the tax refund declaration form shall deduct the deferred VAT amount, and electronic scans of the VAT deferral filing certificate must be uploaded to the declaration system. If the enterprise has cross-border related-party transactions, ensure that the export sales volume in the tax refund declaration form matches the amount in the related-party transaction pricing report, to avoid triggering BEPS compliance warnings.
In addition, starting from 2026, the export tax refund declaration for manufacturing enterprises must fully match the "export tax refund sales volume" column in the VAT tax return. If there is a difference, clearly state the reason for the difference in the declaration explanation. Otherwise, the tax bureau will suspend tax refund approval.
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
Columns involving foreign exchange receipt information in the export tax refund declaration form must match the electronic data of foreign exchange receipt vouchers from the CIPS or SWIFT system. The foreign exchange receipt amount must match the foreign currency amount of the FOB price (after deducting freight and insurance premiums) on the customs declaration form.
If there is exchange gain or loss, it shall be noted in the declaration explanation. If the enterprise uses an offshore account for foreign exchange receipts, ensure that the foreign exchange receipt records of the offshore account have been synchronized to the SAFE’s cross-border receipts and payments monitoring system.
Otherwise, the tax bureau will treat this export as "unreceived foreign exchange" and refuse to handle tax refunds. In addition, starting from 2026, export enterprises must complete electronic filing of foreign exchange receipt verification within 10 working days after tax refund declaration, to avoid affecting the tax refund progress.
Lucas LiuYears of service：8Customer Rating：5.0
Senior Operations ConsultantStart a Chat
If an export enterprise has document delays caused by force majeure, mark "force majeure" in the "remarks column" of the tax refund declaration form and submit corresponding legal proof documents (such as detention certificates issued by the Maritime Safety Administration, claim certificates issued by insurance companies). Otherwise, the tax bureau will treat this export as "incomplete documents" and refuse to handle tax refunds.
If the contract signed with overseas customers has a "delayed payment" clause, it shall be noted in the tax refund declaration form and electronic scans of the contract shall be submitted, to avoid rejection of the tax refund declaration due to delayed foreign exchange receipts. In addition, starting from 2026, the content filled in the tax refund declaration form must be consistent with the core clauses of the export contract. If there is a difference, clearly state the reason in the declaration explanation.
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
The "commodity code" column in the export tax refund declaration form must strictly match the commodity code confirmed by on-site customs inspection. If the customs adjusts the commodity code during on-site inspection, the tax refund declaration form shall be filled with the inspected commodity code. Otherwise, the tax bureau system will trigger a commodity code mismatch warning, leading to declaration suspension.
If the enterprise has rectification records after customs inspection, mark it in the "remarks column" of the tax refund declaration form and submit electronic scans of the inspection rectification notice, to avoid abnormal tax refunds caused by commodity code mismatch. In addition, starting from 2026, export enterprises must ensure that the commodity code in the tax refund declaration form matches the post-inspection data from the Customs Electronic Port, without manual modification.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
For enterprises exporting dangerous goods, the "export cargo name" column in the tax refund declaration form must match the product name on the dangerous goods packaging inspection certificate. If there is a difference between the product name on the packaging inspection certificate and the customs declaration form, first modify the product name on the customs declaration form, then synchronously adjust the tax refund declaration form.
Otherwise, the tax bureau will trigger a compliance warning, leading to tax refund delays. If the enterprise uses UN dangerous goods packaging, mark "UN packaging" in the "remarks column" of the tax refund declaration form and submit electronic scans of the dangerous goods packaging inspection certificate, to avoid affecting tax refund declaration due to packaging compliance issues. In addition, starting from 2026, tax refund declarations for exported dangerous goods must simultaneously upload electronic scans of MSDS.
Cindy ChenYears of service：3Customer Rating：5.0
Key Account ManagerStart a Chat
Starting from 2026, the filling of the export tax refund declaration form must strictly comply with the "four-flow consistency" requirement, that is, the capital flow, cargo flow, invoice flow and contract flow must fully match. Auditors will focus on checking the amount difference between the "export sales volume" column and the foreign exchange receipt voucher and customs declaration form. If the difference exceeds 5%, submit a difference explanation and corresponding documents.
If the enterprise declares across months, mark "cross-month declaration" in the tax refund declaration form and submit an explanation for the reason of not declaring in the previous month, to avoid abnormal tax refunds caused by cross-month declaration. In addition, when pre-declaring, use the 2026 version of the declaration template provided by the tax bureau, and prohibit using old templates, otherwise format errors will occur.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
For export enterprises using the CIF trade term, the "export sales volume" column in the tax refund declaration form shall deduct freight and insurance premiums. The allocation of freight and insurance premiums shall be calculated based on the supply chain cost actuarial model to ensure that the allocated amount is reasonable and compliant. If the enterprise uses an inventory linkage strategy, ensure that the export sales volume in the tax refund declaration form matches the outbound amount in the inventory management system, to avoid abnormal tax refund declarations caused by inventory differences.
Starting from 2026, export enterprises can connect inventory data with the tax refund declaration system through the supply chain management system to achieve automatic filling and reduce the error rate of manual filling. In addition, if the enterprise has a trade term conversion between FOB and CIF, it shall be noted in the tax refund declaration form and documents for trade term conversion shall be submitted.