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What Are the Full Process and Core Operation Points of Import and Export Tax Refund Declaration for Foreign Trade Enterprises in Nancheng?
or complex compliance issues.
clearance and fund security.
I am the person in charge of a small mechanical and electrical product foreign trade enterprise established 1 year ago in Nancheng. Last month, we completed our first two batches of export orders to Southeast Asia, and now we need to handle import and export tax refund declaration.
However, we have no previous operational experience, and the documents in hand such as customs declaration forms, input VAT special invoices, and packing lists are messy, so we do not know which are the core documents. Yesterday, when we tried to declare on the electronic tax bureau, we triggered a "document information mismatch" error, and we failed to find the problem after repeated checks.
With only one week left before the declaration deadline, we are worried that we will not get the tax refund if we overdue, which will affect the enterprise's cash flow, and also afraid that non-compliant operations will trigger tax audits. We are extremely anxious and want to ask in detail how to declare import and export tax refund in Nancheng, what are the key steps and pitfall avoidance points, and how to solve the current error?
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
First，the details of preliminary document audit: three types of core documents need to be checked emphatically. First，the export goods customs declaration form，to ensure that the export port，commodity code，FOB value and other information are consistent with the actual shipment，you need to confirm that the customs declaration form information has been synchronized to the tax system in the latest version of the China Electronic Port system，second，the input VAT special invoice，which needs to be marked with "export goods"，and the invoice content must strictly match the commodity name and specifications on the customs declaration form (including model and unit)，third，the foreign exchange receipt voucher，as required by Nancheng in 2026，the foreign exchange must be received within 12 months after export，and bank slips and foreign income declaration forms should be kept in advance.
In terms of core node connection，the operation should be carried out in the order of "data submission via China Electronic Port → intelligent pre-audit → formal declaration": first submit the customs declaration form data in the "Export Tax Refund Online Inspection System" of China Electronic Port，wait 1-2 working days for the data to be synchronized to the electronic tax bureau，then submit the pre-declaration through the intelligent pre-audit module launched by Nancheng tax authority in 2026，the system will automatically verify the four-flow consistency of the documents，and submit the formal declaration only if there is no abnormal prompt，small enterprises can优先 choose the "green channel"，and the pre-audit processing time can be shortened to within 4 hours.
Abnormality response plans should be prepared in advance: if the "document information mismatch" error is triggered，first check whether the commodity codes of the customs declaration form and the invoice are accurate to 10 digits. If it is caused by data transmission delay，you can submit a "data reissue application" on the electronic tax bureau，which can usually be resolved within 24 hours，if the declaration deadline is approaching，you can apply for delayed declaration to the Nancheng Tax Branch，which can be extended for up to 3 months，and a written application should be submitted 3 working days in advance.
Final compliance implementation: after the declaration is completed，the documents should be bound in the order of "customs declaration form → invoice → foreign exchange receipt voucher → packing list"，kept for future inspection for at least 5 years，and check the status in real time through the "tax refund progress tracking" module of the electronic tax bureau. For small enterprises in Nancheng in 2026，the tax refund is usually received within 15-20 working days after the formal declaration. If it is not received after more than 25 working days，you can contact the dedicated tax liaison officer for verification.
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
The core premise of export tax refund declaration in Nancheng is the compliance of customs declaration form information, and three contents of the customs declaration form should be paid special attention to: "export date", "commodity code" and "FOB value". The export date should be consistent with the actual departure date.
If the export date on the customs declaration form is inconsistent with the actual date due to shipping schedule delay, you should apply to the customs for amendment of the declaration form in time, otherwise the tax system will judge it as "abnormal information"; the commodity code should strictly match the 10-digit code of the Import and Export Tariff Regulations. If the code classification is wrong, it will not only affect the tax refund declaration, but also may trigger customs valuation inspection; the FOB value should match the invoice and foreign exchange receipt amount.
If there is freight and insurance premium deduction, the "total amount of freight and insurance premium" should be noted in the remarks column of the customs declaration form, and the transportation contract and insurance premium invoice should be kept for future inspection. In addition, Nancheng Customs implemented the "real-time synchronization of customs declaration forms" mechanism in 2026, and the customs declaration form can be transmitted to the tax system within 48 hours after customs clearance, without manual submission.
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
Export tax refund declaration in Nancheng needs to match compliant logistics vouchers, and the consistency of bills of lading, transportation contracts and customs declaration forms should be focused on: the consignee and notify party of the bill of lading should be consistent with the "overseas consignee" information on the customs declaration form. If a telex release bill of lading is used, the telex release letter of guarantee and a copy of the bill of lading should be kept; the port of shipment of the transportation contract should be a port (or airport) within the jurisdiction of Nancheng.
If the goods are exported via transit from other places, the transit customs declaration form should be kept, otherwise the tax authority may judge it as "non-Nancheng export business", which affects the tax refund qualification; in addition, for the tax refund declaration of cross-border e-commerce B2B exports in Nancheng in 2026, logistics track information is allowed to replace traditional bills of lading, and it is necessary to ensure that the track information can be queried in the customs logistics supervision system and contains core data such as shipment time, destination, and weight.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
Foreign trade enterprises in Nancheng can optimize tax refund efficiency through reasonable tax planning. In 2026, Nancheng implemented the "linkage policy of export tax refund and VAT deferral". For export businesses to destinations such as the EU and the UK, enterprises can apply for VAT deferral, no need to pay import VAT in the importing country, and link export tax refund with domestic input tax credit to shorten the tax refund cycle; in addition, attention should be paid to the pricing compliance of cross-border related party transactions.
If the enterprise has export business with related parties, it is necessary to ensure that the transaction price conforms to the arm's length principle and keep the pricing analysis report, otherwise the tax authority will launch special tax adjustment and suspend the tax refund declaration; for small enterprises, Nancheng tax authority launched the "tax refund pre-audit service" in 2026, which can conduct compliance audit of input VAT invoices 30 days in advance to avoid triggering audits after declaration.
Lucas LiuYears of service：8Customer Rating：5.0
Senior Operations ConsultantStart a Chat
One of the core compliance requirements for export tax refund declaration in Nancheng is foreign exchange receipt compliance. In 2026, the tax authority has strengthened the inspection of foreign exchange receipts, and it is necessary to ensure that the difference between the foreign exchange receipt amount and the FOB value on the customs declaration form is controlled within 5%.
If the difference exceeds 5%, a difference explanation (such as commission, discount) and corresponding payment vouchers should be provided; foreign exchange must be received through formal cross-border payment channels (such as SWIFT, CIPS). If an offshore account is used to receive foreign exchange, the transaction flow and foreign exchange settlement voucher of the offshore account should be kept to ensure clear capital flow; in addition, for the situation that foreign exchange cannot be received due to force majeure, you need to submit a "record-filing application for non-receipt of foreign exchange" to the Nancheng Tax Branch, and provide relevant supporting materials (such as foreign customer bankruptcy certificate, war announcement, etc.), and you can handle tax refund normally after filing.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
The export contract clauses of foreign trade enterprises in Nancheng should match the tax refund declaration requirements, and the name, specification, quantity, FOB value and other information of the export goods should be specified in the contract, which is consistent with the customs declaration form and invoice; if the contract contains commission and discount clauses, the payment method and proportion of the commission should be specified, and the commission payment voucher and corresponding service contract should be kept, otherwise the tax authority may recognize the commission part as non-tax refund income; in addition, for long-term foreign exchange receipt business, the foreign exchange receipt period should be specified in the contract (no more than 12 months at most), and a "record-filing application for long-term foreign exchange receipt" should be submitted to the Nancheng Tax Branch within 30 days after export, and tax refund can be handled normally after filing; at the same time, the original contract and translation (if it is a foreign language contract) should be kept for inspection by the tax authority.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
The on-site inspection result of export goods in Nancheng directly affects the tax refund declaration. If the goods are inspected by the customs when leaving the country, the inspection notification, inspection record and goods photos should be kept.
If the inspection result is "normal release", it will not affect the tax refund; if the inspection finds that the goods are inconsistent with the customs declaration form information (such as quantity and specification differences), you should apply to the customs for amendment of the declaration form in time, and submit the tax refund declaration after the amendment is completed, otherwise the tax system will judge it as "abnormal information"; in addition, Nancheng Customs implemented the "real-time synchronization of inspection results" mechanism in 2026, and the results will be transmitted to the tax system within 24 hours after the inspection is completed, and enterprises can query it on the electronic tax bureau; if the export date is delayed due to inspection, you should note "inspection delay" in the tax refund declaration and provide the inspection notification to avoid triggering audits due to inconsistent export dates.
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
The export tax refund document filing of foreign trade enterprises in Nancheng should strictly meet the requirements. In 2026, the inspection rate of document filing by the tax authority has increased to 30%. The documents to be filed include export goods customs declaration form, input VAT special invoice, foreign exchange receipt voucher, transportation contract, packing list, bill of lading, etc. They should be sorted by business batch, and each batch of documents should be marked with the corresponding customs declaration form number; the filed documents should be kept as originals.
If they are electronic documents, they should be printed and stamped with the enterprise's official seal, and electronic copies should be kept for future inspection; in addition, a document filing ledger should be established to record the filing time and storage location of each batch of documents. If the documents cannot be provided due to loss or damage, you should submit a "supplementary application for document filing" to the Nancheng Tax Branch and provide relevant supporting materials (such as customs declaration form reprint voucher, invoice copy, etc.), otherwise the tax refund qualification will be suspended.
Evelyn LiYears of service：3Customer Rating：5.0
Cross-border Compliance SupervisorStart a Chat
The selection of trade terms of foreign trade enterprises in Nancheng should match the tax refund declaration requirements. If the FOB trade term is adopted, the FOB value on the customs declaration form is the FOB price, which can be directly used as the basis for tax refund calculation; if CIF or CFR trade terms are adopted, the freight and insurance premium should be deducted when declaring the tax refund, and the transportation contract, insurance premium invoice and corresponding payment vouchers should be kept to ensure that the deducted freight and insurance premium amount is consistent with the actual payment; in addition, for the tax refund declaration of the "overseas warehouse + export" mode in Nancheng in 2026, the warehouse receipt of the overseas warehouse is allowed to be used as an auxiliary voucher, and enterprises should keep the lease contract of the overseas warehouse, warehouse receipt and logistics track information to ensure that the goods are actually exported; for related party transactions in the upstream and downstream of the supply chain, it is necessary to ensure that the transaction price is fair to avoid abnormal tax refund declaration caused by transfer pricing.