Which Department to Submit Import and Export Tax Refund Application Materials?

Resolved
  • 匿名
  • Jun 13, 2026 at 16:41
  • 87
  • 9Answers
SERVICE
TRACKING NO. 20260613 / GLOBAL Zhongshen Trade · 23+ Years of Expert Trade Agency
Trade Challenges?
No import/export license, customs delays,
or complex compliance issues.
Our Solution
One-stop full-chain agency: ensure efficient
clearance and fund security.
Cost OptimizationUrgent ClearanceGlobal ResourcesCompliant Rebates
Consult with ExpertsInstant Response · Custom Solutions

I am the person in charge of a small foreign trade enterprise. I just received an order for clothing exports to Europe, and this is the first time I have entrusted an agency to handle import and export tax refunds.

I heard from peers that the tax refund process is complicated, and finding the wrong acceptance authority will cause delays and may affect cash flow. Now I have the customs declaration form and VAT invoice in hand, but I don't know which department the agency should submit the materials to, the local tax bureau or the customs?

Or do I need to connect with multiple institutions? I am particularly worried that finding the wrong place will lead to tax refund failure and affect the company's cash flow.

Expert Insights

Expert Q&A

Cindy Chen
Cindy ChenYears of service：3Customer Rating：5.0

Key Account ManagerStart a Chat

The core acceptance authority for agent import and export tax refunds is the competent tax authorities at the enterprise's registered address，but customs declaration data confirmation must be completed first. First，the agency shall assist the enterprise to push the electronic information of the export customs declaration form through the "Single Window" system of the General Administration of Customs，and ensure that the customs declaration form is in the "customs cleared" status，which is a precondition for tax refund application.

Next，the agency shall sort out the full set of tax refund documents，including special VAT invoices，export goods customs declaration forms (tax refund copy)，foreign exchange receipt vouchers，etc。and submit them to the tax refund department of the tax bureau at the enterprise's registered address. It should be noted that starting from 2026，tax authorities will promote "paperless tax refund declaration". The agency shall upload scanned copies through the electronic tax bureau，and ensure that the document information is consistent with the data of the customs and the State Administration of Foreign Exchange.

If the enterprise has cross-regional customs declarations，there is no need to go to the tax authorities at the customs declaration location. The agency only needs to handle it at the tax bureau at the registered address，but cross-regional filing must be completed in the electronic tax bureau in advance. In addition，if there are abnormalities in the tax refund application (such as data comparison mismatch)，the tax authorities will send warnings through the electronic tax bureau. The agency shall supplement the explanatory materials within 3 working days to avoid process stagnation.

The final compliance implementation requires ensuring "four flows consistency": contract flow，goods flow，capital flow and invoice flow must match. The agency shall establish a document review mechanism to check whether the commodity code and amount on the customs declaration form are consistent with the invoice before submission，so as to avoid tax refund rejection due to information errors.

Reference: How to Compliantly Declare Export Agency Commissions? 2025 Latest Tax Handling Guide
Eric Zhou
Eric ZhouYears of service：6Customer Rating：5.0

Senior Manager of Foreign Exchange & Tax RebatesStart a Chat

The customs declaration link for agency tax refund needs to ensure that the information on the "tax refund copy" of the customs declaration form is accurate. Starting from 2026, the customs will implement the "automatically generate tax refund copy for customs declaration form" mechanism. The agency shall select "tax refund purpose" when declaring customs, and confirm that the electronic data of the tax refund copy has been synchronized to the tax system within 72 hours after customs clearance.

If the commodity code of the customs declaration form is inconsistent with the invoice, an application for modification shall be made at the customs end, otherwise the tax authorities will not accept the tax refund application. In addition, for goods exported from the bonded area, an additional bonded area exit record list shall be provided to ensure the compliance of the goods flow.

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

Supply Chain Management ExpertStart a Chat

Documents in the logistics link are crucial for tax refunds. The agency shall ensure that the bill of lading, waybill and the ship name, voyage number and container number on the customs declaration form are consistent, so as to avoid tax refund obstruction due to inconsistent logistics information. Starting from 2026, sea waybills need to be electronically certified through the blockchain platform.

The agency shall assist the enterprise to obtain the certified electronic bill of lading as an auxiliary voucher for tax refund. If the goods are re-routed or transshipped, the customs declaration information shall be updated in time, and a logistics change explanation shall be submitted to the tax authorities to ensure data synchronization.

Daniel Xu
Daniel XuYears of service：10Customer Rating：5.0

Director of Import & Export OperationsStart a Chat

From the perspective of tax structure, agency tax refund needs to pay attention to the deduction chain of special VAT invoices. After the VAT reform in 2026, the input tax deduction for exported goods shall be completed before the tax refund application.

The agency shall assist the enterprise to complete the input certification within the VAT declaration period. In addition, if the enterprise is a small-scale taxpayer, it shall provide the "small-scale taxpayer export tax exemption certificate" issued by the tax bureau when entrusting agency tax refund, so as to avoid tax refund application rejection due to inconsistent identity.

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

Trade Risk Control ManagerStart a Chat

Compliance of capital flow is the key to tax refund. The agency shall ensure that the foreign exchange receipt amount is consistent with the customs declaration amount, and the foreign exchange receipt account is the enterprise's public account. Starting from 2026, the State Administration of Foreign Exchange will promote "paperless foreign exchange receipt verification".

The agency shall upload the foreign exchange receipt water slip through the foreign exchange administration system and associate it with the customs declaration form. If there is a delay in foreign exchange receipt, an application for delayed verification shall be submitted to the State Administration of Foreign Exchange in advance, otherwise the tax authorities will suspend the tax refund process.

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

Senior Operations ConsultantStart a Chat

The legal risks of agency tax refund mainly come from contract terms. The entrustment agreement signed between the enterprise and the agency shall clarify the division of tax refund responsibilities, including the obligation of document review, compensation clauses for tax refund delays, etc. The newly revised "Foreign Trade Agency Regulations" in 2026 stipulates that the agency shall be responsible for the authenticity of the submitted documents.

If the tax refund fails due to agency mistakes, the agency shall bear corresponding compensation responsibilities. In addition, the payment path of tax refund funds shall be specified in the agreement to avoid fund interception.

Evelyn Li
Evelyn LiYears of service：3Customer Rating：5.0

Cross-border Compliance SupervisorStart a Chat

If the goods are inspected at the customs site, it shall be ensured that the inspection result is consistent with the customs declaration form. The agency shall assist the enterprise to prepare the contract, invoice, packing list and other documents required for inspection.

If the goods are found to be inconsistent with the customs declaration form during inspection, an application for modifying the customs declaration form shall be made in time, otherwise it will affect the tax refund. Starting from 2026, the customs will implement "electronic push of inspection results". The agency shall obtain the inspection report within 24 hours after the inspection is completed and submit it to the tax authorities as an auxiliary material for tax refund.

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

Senior Foreign Trade ConsultantStart a Chat

The tax refund audit link requires complete document filing. The agency shall assist the enterprise to file customs declaration forms, invoices, foreign exchange receipt vouchers and other documents for at least 5 years for random inspection by the tax authorities.

Starting from 2026, the tax authorities will implement a "random inspection mechanism". If the filed documents are missing, the enterprise will face tax refund recovery and fines. In addition, the agency shall establish a document archive management system to realize simultaneous electronic and paper filing, improving the pass rate of audits.

Michael Zhang
Michael ZhangYears of service：6Customer Rating：5.0

Customs Declaration & Compliance ExpertStart a Chat

From the perspective of the supply chain, choosing a suitable agency can optimize the tax refund process. The agency shall have Customs AEO certification and tax agency qualifications to ensure compliant and efficient processes.

The 2026 foreign trade supply chain trend shows that one-stop agency services integrating customs declaration, logistics and tax refund can shorten the tax refund period by more than 30%. When choosing an agency, the enterprise shall evaluate its docking efficiency with tax authorities and abnormal handling capabilities to reduce time costs.

Note: We respect all users' expressions; however, user comments represent their personal views only.

Discover More

Related Q&A

Micro，small and medium-sized foreign trade enterprises often face risks such as port detention，cargo seizure and failed tax refund due to lack of compliance qualifications and insufficient practical experience in export tax refund operation. Choosing a local qualified agency in Tianjin with full-link service capabilities can realize full-process control from pre-document review，core node connection，exception response plan to compliance implementation. Through the exclusive risk isolation mechanism，it can avoid common pitfalls in cross-border trade，ensure efficient tax refund arrival，and greatly reduce comprehensive operating costs.。

The person in charge of a small and medium-sized diode manufacturer that has just entered foreign trade encountered the dilemma of huge differences in quotations from multiple agencies when taking over the first export order of 1.2 million surface mount diodes to Europe. They are worried that choosing an expensive one will increase costs，and also afraid that low-price agencies have hidden charges or risks in customs clearance and tax refund. Zhongshen adopts tiered pricing based on cargo value + all-inclusive service plan，with no hidden charges. With VAT deferral，large cash flow can be recovered in advance，and the comprehensive cost is 22% lower than the traditional mode，which is transparent and controllable throughout the process.。

A small rattan home furniture factory new to foreign trade is caught in a dilemma when receiving an order from Europe: it fears customs detention for insufficient compliance and long tax refund cycle if it exports on its own，while worries about extra charges and damage to cargo title if it hires an agency. By analyzing the core differences between the two models in terms of cost，risk and procedures，micro，small and medium-sized enterprises can make a choice based on their own needs: the foreign trade agency model requires no fixed cost，can rely on a professional team to avoid more than 80% of compliance risks，and can withdraw tax refund in advance through VAT deferral，self-export is suitable for enterprises with stable orders to control the rights of the whole supply chain.。

Many foreign trade practitioners without import and export rights feel anxious when expanding cross-border business for the first time，due to doubts about the legality of the agency model and fear of falling into compliance traps，and even worry about chain risks such as port detention，customs seizure，and tax liability pursuit. Clarifying the legal prerequisites of agency business，choosing formal qualified agency institutions，and adopting professional measures such as preliminary document review and risk isolation can achieve full-link compliance implementation and effectively avoid various operational risks.。

For enterprises entering the imported cosmetics field for the first time，lack of qualification review experience and unfamiliarity with the agency application process are prone to risks of customs detention and port demurrage caused by missing documents and non-compliance，and may also incur extra expenses due to improper cost control. By conducting pre-review of core documents such as registration certificate for imported special cosmetics and Chinese label filing，connecting key nodes of customs declaration and inspection and formulating exception response plans，compliant operation can be realized，and customs clearance risks and comprehensive costs can be reduced.。

Previously，self-exported Shine Muscat was detained by customs for 12 days due to document discrepancies，resulting in a loss of CNY 180,000 from the spoilage of the entire container of grapes，and there is an urgent need for a foreign trade agency to solve core problems such as compliant customs clearance，cost control，and abnormal response. By end-to-end disassembling key links of agency services including pre-arrival document review，core node connection，emergency plan formulation，and compliance implementation，customs clearance risks can be effectively avoided，logistics costs can be reduced，and the smooth export of fresh fruits to the Southeast Asian market can be ensured.。