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How to Fill Core Declaration Fields of Export Tax Refund Customs Declaration to Effectively Avoid Tax Correspondence Audit Risks?
or complex compliance issues.
clearance and fund security.
I am an operator of a foreign trade enterprise that handles export business under general trade, cross-border e-commerce B2B and processing with imported materials simultaneously. Last week, due to inconsistent filling of "Trade Method" and "Exemption Nature" on the customs declaration, an export tax refund of 800,000 RMB of our company was triggered for correspondence investigation by the tax authority, which has been delayed for 15 days so far.
My boss urges for progress every day at the office, I can barely eat peacefully these days, I am terrified of making another mistake. Now I still have three batches of goods waiting for customs declaration, one of which is deep processing transfer goods under processing with imported materials, and the other two are cross-border e-commerce B2B goods for overseas warehouse stocking.
I have no clear idea of the filling rules under different trade methods, I would like to ask how to fill the core fields of export tax refund customs declaration under different trade methods to avoid correspondence investigation and tax refund failure? Besides, if I fill the information wrong, is there any way to remedy it in time without affecting the tax refund timeliness?
Cindy ChenYears of service：3Customer Rating：5.0
Key Account ManagerStart a Chat
First of all，you need to complete the pre-document review，to ensure that the "Goods Name"，"Specification and Model"，"Quantity" and "Unit" on the customs declaration are completely consistent with those on the VAT special invoice，export contract and packing list. Pay special attention to 10-digit accurate matching of the HS Code，which is the core basis for review by tax and customs authorities.
Core fields shall be filled differently according to trade methods: Under general trade，accurately select "General Taxation" for "Exemption Nature" and "General Trade" for "Trade Method"，For cross-border e-commerce B2B (9710/9810)，mark "Cross-border E-commerce B2B Export" and the corresponding supervision code in the "Remarks Column"，Under processing with imported materials，link the processing trade manual number，select "Processing with Imported Materials" for "Exemption Nature"，and ensure that the manual verification data is consistent with the information on the customs declaration.
For contingency arrangements of abnormal situations: if the customs declaration has been submitted but not released，you can directly apply for deletion and re-declaration through the electronic port，if it has been released but tax refund has not been declared，you need to submit the "Customs Declaration Modification/Cancellation Application Form" and supporting documents to the customs，and update the data in the tax system synchronously after modification，if tax refund has been declared and a correspondence investigation is initiated，you need to sort out a full set of transaction documents and submit them to the tax authority within 3 working days，and proactively cooperate with the inspection to shorten the duration of the investigation.
For final compliance implementation，it is necessary to establish a "customs declaration pre-audit mechanism". Before customs declaration，a dedicated person shall check the consistency of all documents，and conduct verification through the pre-declaration system of the electronic port，to ensure all fields meet the compliance requirements of the corresponding trade method.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
Filling of export tax refund customs declaration must strictly follow the customs principle of "consistency between declaration and goods, consistency between all documents", pay special attention to the matching logic between "Supervision Method" and "Exemption Nature". If there is an error such as selecting "Processing with Imported Materials" as exemption nature under general trade, the customs review system will directly trigger an early warning, which will result in document rejection and re-declaration at minimum, and credit rating deduction for the enterprise at worst.
For customs declarations under different trade methods, it is required to use the "logic verification tool" in the pre-declaration link of the electronic port, focus on checking the matching of core fields including HS code, trade method, exemption nature and transaction method. If "logic inconsistency" prompt appears in pre-declaration, you need to check the documents immediately, to avoid being put on hold by the customs after formal declaration. In addition, for customs declarations that need to be linked to processing trade manuals, it is necessary to ensure that the remaining verification quantity of the manual is completely consistent with the export quantity on the customs declaration, and declaration exceeding manual limit is strictly prohibited, otherwise manual verification will fail, which will further affect tax refund declaration.
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
Fields such as "Transaction Method", "Transportation Method", "Bill of Lading Number" of the export tax refund customs declaration must be completely consistent with the logistics bill of lading. If filled incorrectly, it will not only affect tax refund declaration, but also may cause goods to be detained at the port or seized by customs.
For example, if "CIF" transaction method is filled as "FOB", it will lead to wrong calculation of freight and insurance premium during customs price review, trigger price review disputes, and prolong customs clearance time. When filling the bill of lading number, you need to pay attention to the consistency between the ocean bill of lading number and the manifest system.
If the manifest has been transmitted but the bill of lading number on the customs declaration is filled incorrectly, you need to contact the shipping company to modify the manifest in time, otherwise the goods cannot be released normally. In addition, for cross-border e-commerce B2B goods for overseas warehouse stocking, the overseas warehouse address needs to be marked in the "Remarks Column" of the customs declaration, to avoid being rejected by the customs due to incomplete logistics information and affecting tax refund timeliness.
Daniel XuYears of service：10Customer Rating：5.0
Director of Import & Export OperationsStart a Chat
Fields such as "Export Date", "Customs Declaration Number", "Goods Name" of the export tax refund customs declaration must be completely matched with the VAT special invoice and export collection voucher. If there is any discrepancy, the tax authority will trigger the correspondence investigation procedure, delay tax refund or even refuse to grant tax refund. For export goods under processing with imported materials, the processing with imported materials manual number must be accurately marked on the customs declaration, and the "Exemption Certificate for Processing with Imported Materials" must be submitted synchronously during tax refund declaration, otherwise tax refund calculation will be wrong, resulting in over-refund or under-refund.
In addition, for cross-border e-commerce B2B export goods, it is necessary to ensure that the "Supervision Method" on the customs declaration is 9710 or 9810, and the goods name on the corresponding VAT special invoice is completely consistent with that on the customs declaration, otherwise the cross-border e-commerce B2B export tax refund policy cannot be enjoyed. If the enterprise has export goods transferred to domestic sales, it is necessary to mark "Transferred to Domestic Sales" on the customs declaration in time, and declare to the tax authority synchronously to avoid tax risks.
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
Fields such as "Collection Method", "Settlement Date" of the export tax refund customs declaration must be completely consistent with the bank settlement voucher. If filled incorrectly, it will lead to inconsistency between collection data and customs declaration data, triggering compliance verification by the foreign exchange administration.
For example, if "T/T" is filled as "L/C", while the actual collection method is T/T, it will lead to mismatch between the foreign exchange administration's collection data and customs declaration data, affecting the enterprise's foreign exchange verification. When filling the "Collection Amount", it is necessary to ensure that it is consistent with the "Total Transaction Value" on the customs declaration.
If there are commissions, discounts and other situations, it needs to be marked in the "Remarks Column" of the customs declaration, and corresponding commission agreements, discount certificates and other materials shall be provided, otherwise collection data will be abnormal, triggering foreign exchange verification. In addition, for export goods settled via cross-border RMB payment, select "RMB" in the "Currency" field of the customs declaration, and keep the payment voucher in the CIPS system synchronously to ensure payment and collection compliance.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
Fields such as "Goods Name", "Specification and Model" of the export tax refund customs declaration must be completely consistent with the agreement in the export contract. If there is any discrepancy, it may cause international trade disputes, and even lead to the buyer's refusal to pay. For example, if the goods name on the customs declaration is inconsistent with the contract agreement, the buyer may refuse to take delivery or refuse to pay on the grounds of "inconsistency between declaration and goods". In this case, the enterprise can not only not obtain tax refund, but also may face liability for breach of contract. Before filling the customs declaration, you need to carefully check all terms in the export contract, to ensure that the content of the customs declaration is consistent with the contract.
If there are special agreements in the contract (such as goods quality standards, packaging requirements, etc.), they need to be marked in the "Remarks Column" of the customs declaration, to avoid legal risks caused by inconsistency between customs declaration content and the contract. In addition, if the enterprise's tax refund failure is caused by incorrect filling of the customs declaration, it is necessary to collect relevant evidence (such as customs declaration modification certificate, tax authority notice, etc.) in time, to avoid being identified as tax evasion and incurring legal liability.
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
Fields such as "Packing Type", "Number of Packages", "Weight" of the export tax refund customs declaration must be completely consistent with the actual packing situation of the goods. If filled incorrectly, it will lead to "inconsistency between declaration and goods" during on-site inspection by customs, triggering goods seizure or unqualified inspection.
For example, if "carton" is filled as the packing type on the customs declaration, while the actual goods are packed in wooden cases, the customs will suspect that the enterprise has concealed or falsely reported the goods, and then start unpacking inspection, prolonging customs clearance time and increasing inspection costs. When filling the weight, it is necessary to ensure that the "Gross Weight" and "Net Weight" on the customs declaration are consistent with the actual weighing data of the goods.
If there is an error, the error range shall be marked in the "Remarks Column" of the customs declaration to avoid being identified as false declaration by the customs. In addition, for dangerous goods, the dangerous goods category, UN number and other information must be accurately marked on the customs declaration, otherwise on-site inspection will be unqualified and the goods will be detained at the port.
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
Fields such as "Packing Type", "Number of Packages" of the export tax refund customs declaration must be completely consistent with the MSDS (Material Safety Data Sheet) and dangerous goods packing inspection certificate. If filled incorrectly, it will not only affect tax refund declaration, but also may cause cargo transportation safety accidents.
For example, if "UN Dangerous Goods Packaging" is filled as "ordinary carton", while the actual goods are dangerous goods, it will lead to safety accidents such as leakage and explosion during transportation, and the enterprise needs to bear corresponding legal liabilities. Before filling the customs declaration, it is necessary to determine the packaging requirements of the goods according to MSDS, to ensure that the packaging information on the customs declaration is consistent with the actual packaging.
If special packaging (such as moisture-proof packaging, shock-proof packaging, etc.) is used, it shall be marked in the "Remarks Column" of the customs declaration, and the corresponding packaging inspection certificate shall be provided, to avoid safety risks caused by inconsistent packaging information. In addition, for fragile goods, "Fragile" shall be marked on the customs declaration, and the mark shall be made on the actual packaging to avoid damage during transportation and affect goods delivery after tax refund.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
The filling of core fields of export tax refund customs declaration must meet the requirement of "four flows consistency" (contract flow, goods flow, invoice flow, capital flow). If there is any inconsistency, it will trigger the tax audit procedure, resulting in suspension of tax refund.
For example, if the goods name on the customs declaration is inconsistent with that on the VAT special invoice, the tax audit will suspect that the enterprise has false invoicing, and then launch a comprehensive audit, even recover the already refunded tax. After filling the customs declaration, it is necessary to sort out and archive the customs declaration and other documents in time, establish a document filing system, and the retention period is no less than 5 years.
If the tax authority conducts an audit, the full set of documents shall be provided within the specified time, otherwise it will be identified as non-compliance and tax refund will be refused. In addition, if the enterprise's tax refund failure is caused by incorrect filling of the customs declaration, it is necessary to apply for correction within the time limit specified by the tax authority and provide relevant supporting materials, to avoid being included in the tax dishonesty list.
Lucas LiuYears of service：8Customer Rating：5.0
Senior Operations ConsultantStart a Chat
Fields such as "Trade Method", "Transaction Method" of the export tax refund customs declaration must match the enterprise's supply chain planning. If filled incorrectly, it will affect supply chain cost accounting and capital turnover.
For example, if "Processing with Imported Materials" is filled as "General Trade", it will lead to the enterprise being unable to enjoy the tax exemption policy for processing with imported materials, increasing raw material procurement costs. When selecting the transaction method, it is necessary to combine factors such as logistics cost and capital occupation of the supply chain.
If CIF is selected as the transaction method, the freight and insurance premium shall be accurately filled in on the customs declaration to ensure accurate cost accounting. In addition, for cross-border e-commerce B2B goods for overseas warehouse stocking, "Cross-border E-commerce B2B Export" shall be marked on the customs declaration, and the customs declaration time shall be reasonably arranged in combination with the inventory status of the overseas warehouse, to avoid increased capital occupation caused by inventory backlog, and at the same time ensure that tax refund arrives in time, improving the capital turnover efficiency of the supply chain.