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Which official institutions do small and medium-sized foreign trade enterprises with import and export operation rights need to visit for export tax refund processing?
or complex compliance issues.
clearance and fund security.
I am a financial officer of a small production-oriented enterprise in Shanghai that has just obtained import and export operation rights. Last month, we shipped our first order worth 800,000 RMB to the EU via sea freight. Now we have collected all documents including the customs declaration form, input VAT invoice, and bill of lading, but the company has never engaged in export business before, and no one understands the tax refund process.
I asked peers yesterday, some said to go directly to the tax bureau at the company's registered location, some said I need to submit materials to the customs first, and others said the whole process is now online and no offline visits are needed at all. I am very anxious, if the tax refund for this shipment is delayed, the company's cash flow will be tight.
Besides, I heard that if you go to the wrong processing location, it will not only delay the tax refund time, but also affect the company's export credit rating, which will affect the application for subsidies in the future. I would like to ask where exactly to handle it, and are there different requirements for different types of enterprises?
Lucas LiuYears of service：8Customer Rating：5.0
Senior Operations ConsultantStart a Chat
First，complete the pre-document review: confirm that the export date and commodity code on the customs declaration form fully match the product name and tariff code on the input VAT invoice，and the cargo ownership information on the sea waybill is consistent with the customs declaration form. As of 2026，tax and customs data in Shanghai have achieved automatic synchronization，so there is no need to visit the customs separately to submit materials.
There are two core processing channels: for offline processing，you need to go to the special export tax refund window of the competent tax authority at your registered location，and submit the original and copy of paper documents with the official seal affixed，for online processing，you can directly upload scanned copies to submit applications through the export tax refund management module of the electronic tax bureau，without visiting offline locations. If you are an enterprise entrusting a foreign trade agency，the agency can handle it at the tax authority at its registered location，but a formal power of attorney needs to be signed in advance.
Abnormal contingency plan: If the online application is rejected by the system，you need to bring a full set of paper documents to the offline window within 3 working days，and the tax commissioner will manually verify the doubts，if the document information is inconsistent，you need to contact the customs broker to modify the customs declaration information before resubmitting.
Final compliant implementation: After submitting the application，you can track the review progress in real time through the electronic tax bureau. After the review is passed，the tax refund will be directly transferred to the company's corporate account within 10 working days. Please ensure that the account information has been filed and updated in the tax system.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
Before handling export tax refund, you need to ensure that the electronic data of the customs declaration form has been normally transmitted to the tax system. If the customs declaration form has records of "modification" or "deletion and re-declaration", you need to complete the secondary push of the customs declaration electronic data at the customs first, to avoid the tax system being unable to obtain customs declaration information leading to the rejection of the tax refund application. In 2026, Shanghai Customs implemented the "real-time synchronization of customs declaration forms" mechanism.
If the tax system still cannot obtain the data within 72 hours after the customs declaration is completed, you can log in to the "tax-customs interconnection module" of the "Single Window" to manually trigger synchronization, without visiting the customs site to submit an application. For export goods involving special supervision areas, you need to ensure that the "export port" on the customs declaration form is marked with the corresponding special supervision area code, otherwise you need to go to the customs site to revise the customs declaration information before submitting the tax refund application.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
The processing location of export tax refund is not directly related to the logistics path, but you need to ensure that the "unloading port" and "destination port" information on the bill of lading are consistent with the customs declaration form. If the information on the customs declaration form is inconsistent with the bill of lading due to logistics port change, you need to ask the logistics provider to issue a port change certificate in time, and then submit it to the tax refund processing agency as supplementary material.
If the goods are detained at the port, you need to settle the container detention fee and port detention fee first and obtain the fee settlement certificate from the logistics provider. Some tax authorities will require this certificate as an auxiliary material for tax refund applications, to avoid being suspected of illegal transactions due to cargo ownership issues. In 2026, Shanghai Port implemented "automatic synchronization of logistics information", and logistics port change information will be automatically pushed to the tax system, but paper port change certificates still need to be retained for verification.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
If an enterprise exports under the VAT deferment model, there is no need to visit the customs or other institutions additionally when handling tax refunds, you can directly submit an application at the export tax refund window of the competent tax authority, but you need to indicate the mark of "VAT deferred export" in the application, and provide the corresponding deferred declaration voucher. For export enterprises involved in cross-border related transactions, you need to ensure that the related transaction pricing complies with the arm's length principle.
You do not need to visit other institutions when handling tax refunds, but you need to prepare contemporaneous related transaction documents for random inspection by the tax authority. In 2026, Shanghai launched a "pre-review" service for export tax refunds involving related transactions. You can submit contemporaneous documents through the electronic tax bureau in advance for pre-review, to avoid the tax refund application being suspended due to related transaction issues.
Evelyn LiYears of service：3Customer Rating：5.0
Cross-border Compliance SupervisorStart a Chat
Before handling export tax refund, you need to ensure that the foreign exchange receipt has been compliantly recorded. If you use an offshore account to receive foreign exchange, you need to submit the foreign exchange receipt voucher and exchange settlement voucher of the offshore account to the tax refund processing agency simultaneously, and there is no need to visit the State Administration of Foreign Exchange to handle foreign exchange verification on site.
In 2026, Shanghai has realized automatic synchronization of foreign exchange receipt data and the tax system, but if there is a difference of more than 5% between the foreign exchange receipt amount and the customs declaration amount, you need to submit a difference explanation in the electronic tax bureau, without visiting offline locations. If you use CIPS RMB cross-border payment, you need to retain the RMB payment voucher of the SWIFT message as an auxiliary material for tax refund, and some tax authorities will require this voucher to prove the compliance of foreign exchange receipt and payment.
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
If an enterprise entrusts a foreign trade agency company to handle export tax refund, it is necessary to clearly agree on the responsible subject for tax refund processing and the obligation to submit materials in the entrustment agreement. There is no need to visit a legal or notary institution to handle agreement notarization, but it is necessary to ensure that the agreement includes a "loss compensation clause for delayed tax refund application", to avoid delayed tax refund caused by the agent's mistakes.
If the exported goods involve intellectual property rights, you need to ensure that the intellectual property customs protection record has been completed. There is no need to submit the record certificate to the tax refund processing agency, but you need to mark the intellectual property record number on the customs declaration form, otherwise the tax refund application may be suspended due to compliance issues, and you need to supplement the record certificate to the tax authority before continuing the processing.
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
If the exported goods are inspected at the customs site, you need to ensure that the "cargo status" and "quantity" information on the inspection record form are consistent with the customs declaration form. If there is an objection to the inspection result, you need to submit a re-inspection application to the customs within 3 working days after the inspection is completed, and obtain the re-inspection qualification certificate before submitting it to the tax refund processing agency.
In 2026, Shanghai Customs implemented the "automatic synchronization of inspection information" mechanism, and the inspection qualification information will be automatically pushed to the tax system, so there is no need to submit the inspection record form on site, but the paper inspection record form needs to be retained for random inspection by the tax authority. If the export date of the goods is delayed due to inspection, you need to apply for tax refund based on the date on the inspection certificate issued by the customs, to avoid the tax refund application being rejected due to inconsistent export dates.
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
When handling export tax refund, you need to ensure "four-stream consistency", that is, the information of cargo flow, capital flow, invoice flow and contract flow is fully matched. If there is agency customs declaration or agency foreign exchange receipt, you need to provide the corresponding agency agreement as supplementary material, and there is no need to visit an audit institution to handle a special audit report.
However, in 2026, for enterprises with an annual export volume of more than 50 million RMB in Shanghai, the tax authority will entrust a third-party institution to conduct annual tax refund compliance audit, and you need to cooperate with the audit institution to provide a full set of tax refund materials. If the tax refund application is subject to correspondence verification by the tax authority, you need to submit the correspondence reply materials to the competent tax authority within 15 working days, and there is no need to visit the tax authority that issued the letter on site.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
If an enterprise exports under the FOB trade term, the location of tax refund processing is not affected by the location of the logistics provider, and you only need to handle it at the competent tax authority at the enterprise's registered location. However, you need to ensure that the "trade term" on the customs declaration form is marked as "FOB", and provide the corresponding sea bill of lading and freight forwarder invoice as proof of FOB price. If an enterprise exports under the CIF trade term, you need to deduct the freight and premium amount from the tax refund application, and there is no need to visit the logistics institution to obtain an official cost certificate.
In 2026, the Shanghai tax system can automatically connect with the cost data of logistics enterprises, and directly obtain the freight and premium amount for deduction. If an enterprise is involved in transfer factory export, you need to ensure that the "supervision method" of the transfer factory customs declaration form meets the tax refund requirements, and there is no need to visit the supply chain management institution for filing, just submit the transfer factory customs declaration form directly to the tax authority.