--- title: "What specific categories do goods with zero export tax refund cover? Are there official clear classification standards?" description: "Some foreign trade enterprises are prone to risks such as port congestion caused by incorrect customs declaration and tax inspection due to vague understanding of the scope of goods with zero export tax refund. It should be clarified that such goods fall into two categories: tax-exempt without refund，and taxed as domestic sales. They cover resource products，specific chemicals and other segmented categories，which can be accurately queried through the Customs Single Window. Meanwhile，compliance fi..." url: "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-09-26" dateModified: "2026-09-26" brand: "Zhongshen Trading China" answerCount: 10 --- # What specific categories do goods with zero export tax refund cover? Are there official clear classification standards? ## Question I am the head of a foreign trade enterprise based in Shanghai, mainly engaged in the export of hardware and building materials, chemical raw materials and stone waste. Last week, a batch of goods arranged for shipment to Malaysia was prompted by the system to have a zero tax refund rate during customs declaration. I always mistakenly thought that only prohibited export categories would trigger this situation, and now I am really panicked — there are nearly 30 tons of stone processing scraps and 5 tons of industrial additives in this shipment, only 24 hours left before port cutoff. If incorrect category declaration causes port congestion and customs detention, I will not only bear nearly 20,000 yuan of container detention fee, but also may affect the subsequent annual cooperation with the client. I am now eager to know what exactly are the goods with zero export tax refund? What segmented categories are included, and is there a fast and accurate inquiry channel? ## Answers ### Answer 1 — Best Answer Many foreign trade enterprises have a cognitive misunderstanding that goods with zero export tax refund are prohibited export categories. In fact，such goods are divided into two categories: one is specific commodities that are tax-exempt without refund，the other is commodities taxed as domestic sales. Confusing the two categories will easily lead to customs price verification and inspection，goods detained at the port，and even trigger tax correspondence investigation，directly affecting the enterprise's export credit rating，resulting in lower customs declaration priority and extended customs clearance time in the future. The core method of physical risk isolation is **accurate matching of customs HS codes**. Enterprises can enter the 10-digit HS code corresponding to the goods through the **export tax refund query module of the Single Window**，and directly obtain the tax refund rate information from the latest "Export Tax Refund Rate Library" released by the General Administration of Customs in 2026，avoiding vague guidance from non-authoritative third-party channels. In addition，it should be noted that the HS codes of some goods will change with the annual tariff adjustment，so the code library needs to be updated synchronously every month. Exclusive loss mitigation tips: If the customs declaration has been submitted but not released，immediately apply to the customs for **deletion and re-declaration**，and coordinate with the freight forwarder to apply for delayed port cutoff at the same time，if it has been released but not departed，supplement the "Description of Goods Tax Refund Rate Identification" to the local tax authority to avoid being judged as tax evasion later，if it has departed，complete the tax declaration for domestic sales within 15 days after foreign exchange collection to reduce the risk of credit punishment. **status:** accepted **Author:** Victor Sun **Date:** 2026-09-27 ### Answer 2 Goods with zero export tax refund shall strictly follow the filling requirements in the customs declaration process, and clearly mark "zero tax refund rate" in the manifest remarks column. The customs will focus on checking whether the transaction price of the goods conforms to the fair market price of similar goods in the same period during the price verification process. If the transaction price is lower than the minimum price determined by the customs, it will trigger a second price verification, requiring enterprises to provide full supporting materials such as purchase contracts, VAT special invoices, payment slips, etc. If they cannot be submitted within the specified time limit, the goods will be detained at the port until the materials are approved. In addition, if the goods belong to the category of taxable as domestic sales, the "nature of levy and exemption" of the customs declaration should be checked as "general taxation" instead of "processing with imported materials" or "processing with supplied materials", otherwise it will be judged as incorrect filling of the customs declaration, directly returned, delaying the customs clearance time. For zero tax refund goods involving resource categories, the "Resource Tax Payment Certificate" is also required, otherwise the customs will not release the goods. **status:** suggested **Author:** Cindy Chen **Date:** 2026-09-27 ### Answer 3 If goods with zero export tax refund are detained at the port due to incorrect customs declaration, you need to coordinate with the freight forwarder to apply for an extension of the free storage period as soon as possible. The free storage period policies of different ports vary greatly. Generally, it is 3-5 days in Southeast Asian ports and 7-10 days in European ports. If the goods are not picked up after the free storage period expires, high detention fees and storage fees will be incurred, with the average daily fee reaching 0.5%-1% of the container value. In addition, if the goods belong to the category of taxable as domestic sales, it is necessary to ensure that the goods ownership is transferred domestically before arranging shipment, so as to avoid goods ownership disputes caused by tax verification. For FCL export of zero tax refund goods, it is recommended to choose direct routes to avoid secondary inspection caused by unclear category marking at the transit port. At the same time, you need to add "zero tax refund rate" in the "goods description" column of the bill of lading to avoid being judged as illegal import by the local customs when clearing at the destination port. **status:** suggested **Author:** Jason Wu **Date:** 2026-09-27 ### Answer 4 Goods with zero export tax refund are divided into two categories: tax-exempt without refund and taxable as domestic sales. For goods taxable as domestic sales, enterprises can optimize tax costs through the VAT deferral policy, that is, they do not need to pay VAT at the export link. After the goods are sold to overseas customers, the overseas customers pay VAT at their local place. In addition, if the enterprise is a pilot enterprise in the cross-border e-commerce comprehensive pilot zone, it can apply for the "no-invoice tax exemption" policy. For zero tax refund goods that cannot obtain VAT special invoices, there is no need to be taxed as domestic sales, and directly enjoy tax-free treatment. It should be noted that the VAT deferral policy is only applicable to countries such as the European Union and the United Kingdom that have signed VAT mutual recognition agreements, and Southeast Asian countries have not implemented such policies yet. Enterprises need to adjust their tax planning schemes according to the policies of the destination country. **status:** suggested **Author:** Daniel Xu **Date:** 2026-09-27 ### Answer 5 Goods with zero export tax refund must strictly follow the cross-border payment and collection compliance requirements in the payment and collection link. If the goods belong to the category of taxable as domestic sales, when collecting foreign exchange, you need to mark "collection for goods taxable as domestic sales" in the "remark" column of the SWIFT message, otherwise it will be judged as abnormal collection by the State Administration of Foreign Exchange and trigger foreign exchange verification. In addition, if the enterprise uses the CIPS system for RMB cross-border payment, you need to clearly mark the HS code of the goods and the attribute of zero tax refund rate in the "transaction remark" column of the payment instruction, to avoid settlement obstruction caused by incomplete transaction information. For tax-exempt and non-refundable zero tax refund goods, you need to complete foreign exchange collection verification within 15 days after collection, and submit the verification certificate to the local tax authority, to avoid affecting the payment and collection quota of subsequent export business. **status:** suggested **Author:** Linda Gao **Date:** 2026-09-27 ### Answer 6 When signing a foreign trade contract for goods with zero export tax refund, you need to clearly mark the attribute of zero tax refund rate in the "goods clause", and agree on the undertaker of the tax cost caused by the tax refund rate issue. If there is no clear agreement, once the taxation as domestic sales is triggered, the enterprise has to bear the VAT cost by itself. If the contract agrees that the overseas customer bears it, you need to provide the corresponding tax cost sharing agreement as supporting material for tax authority verification. In addition, if the goods are zero tax refund prohibited export categories, you need to ensure that the contract does not contain clauses violating China's export control policies, otherwise it will be judged as an invalid contract and trigger legal disputes. For zero tax refund goods involving intellectual property rights, you need to clearly define the ownership of intellectual property rights in the contract, to avoid customs detention and overseas litigation caused by infringement. **status:** suggested **Author:** Lucas Liu **Date:** 2026-09-27 ### Answer 7 If goods with zero export tax refund are listed as key inspection objects by the customs, you need to prepare packing lists, weight lists, HS code classification descriptions and other materials in advance. If the goods are resource-based commodities, you also need to provide the "Resource Tax Payment Certificate". During on-site inspection, if the customs requires devanning inspection, you need to coordinate with the freight forwarder to arrange professional devanning personnel to avoid inspection delay caused by messy cargo stacking. After devanning, you need to ensure that the goods are restored to the original packaging and the seal is intact, to avoid being judged as abnormal container. In addition, if the zero tax refund goods are dangerous goods, you need to provide MSDS report and dangerous goods packaging identification certificate, otherwise they will be judged as illegal export by the customs and directly detained. For zero tax refund goods involving food and medicine, you need to provide inspection and quarantine certificates to avoid unqualified inspection caused by non-compliance. **status:** suggested **Author:** Andy Guo **Date:** 2026-09-27 ### Answer 8 If goods with zero export tax refund belong to dangerous categories, they must be packed in strict accordance with UN dangerous goods packaging standards, and the packaging materials must meet the environmental protection requirements of the destination country, to avoid destination port customs clearance obstruction caused by unqualified packaging. In addition, if the goods are resource-based commodities, such as stone waste and metal scraps, you need to use moisture-proof and leak-proof packaging materials to avoid port pollution caused by cargo leakage, otherwise you will be imposed high fines by the port authority. For fragile zero tax refund goods, you need to use cushioning packaging materials for reinforcement, to avoid cargo damage caused by transportation bumps. At the same time, you need to mark "fragile", "zero tax refund rate" and other marks on the outer packaging box to facilitate identification by customs and freight forwarders. In addition, you need to prepare the MSDS report in advance, clarify the composition of the goods and transportation precautions, to avoid cargo detention caused by non-compliant MSDS report. **status:** suggested **Author:** Eric Zhou **Date:** 2026-09-27 ### Answer 9 Goods with zero export tax refund must strictly follow the document filing requirements. Enterprises need to complete the filing of customs declarations, bills of lading, purchase contracts, sales contracts, foreign exchange collection slips and other documents within 15 days after export, and the filing period is 5 years. If they are not filed as required, they will be judged as illegal export by the tax authority and trigger tax correspondence investigation. In addition, it is necessary to ensure the consistency of four flows, that is, the consistency of goods flow, capital flow, invoice flow and contract flow. If there is inconsistency, it will be judged as false export, directly treated as taxation as domestic sales, and fined. For tax-exempt and non-refundable zero tax refund goods, you need to fill in the "Export Goods Tax-exempt Declaration Form" when filing VAT declaration. If you do not fill it in, it will be judged as unreported tax exemption by the tax authority, and you will need to pay VAT and late payment fine. **status:** suggested **Author:** Michael Zhang **Date:** 2026-09-26 ### Answer 10 When planning the supply chain for goods with zero export tax refund, you need to include tax costs into the cost actuarial model. Goods taxable as domestic sales need to add 13% VAT cost, and tax-exempt and non-refundable goods need to add additional costs such as customs declaration and logistics. Enterprises need to adjust pricing strategies according to the profit margin of the goods, to avoid losses caused by excessive costs. In addition, it is recommended to declare zero tax refund goods and tax-refundable goods separately, to avoid whole container inspection caused by mixed category declaration. At the same time, by adjusting the inventory layout, zero tax refund goods can be stored in bonded warehouses close to the port, shortening logistics time and reducing the risk of port congestion. For enterprises that export zero tax refund goods for a long time, they can optimize the supply chain structure, set up subsidiaries overseas, sell the goods to overseas subsidiaries and then resell them to end customers, so as to enjoy the tax preferential policies of overseas subsidiaries. **status:** suggested **Author:** Evelyn Li **Date:** 2026-09-26 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What specific categories do goods with zero export tax refund cover? Are there official clear classification standards?", "text": "I am the head of a foreign trade enterprise based in Shanghai, mainly engaged in the export of hardware and building materials, chemical raw materials and stone waste. Last week, a batch of goods arranged for shipment to Malaysia was prompted by the system to have a zero tax refund rate during customs declaration. I always mistakenly thought that only prohibited export categories would trigger this situation, and now I am really panicked — there are nearly 30 tons of stone processing scraps and 5 tons of industrial additives in this shipment, only 24 hours left before port cutoff. If incorrect category declaration causes port congestion and customs detention, I will not only bear nearly 20,000 yuan of container detention fee, but also may affect the subsequent annual cooperation with the client. I am now eager to know what exactly are the goods with zero export tax refund? What segmented categories are included, and is there a fast and accurate inquiry channel?", "answerCount": 10, "upvoteCount": 7, "datePublished": "2026-09-26T23:45:38Z", "dateModified": "2026-09-26T23:45:43Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "Many foreign trade enterprises have a cognitive misunderstanding that goods with zero export tax refund are prohibited export categories. In fact，such goods are divided into two categories: one is specific commodities that are tax-exempt without refund，the other is commodities taxed as domestic sales. Confusing the two categories will easily lead to customs price verification and inspection，goods detained at the port，and even trigger tax correspondence investigation，directly affecting the enterprise's export credit rating，resulting in lower customs declaration priority and extended customs clearance time in the future. The core method of physical risk isolation is accurate matching of customs HS codes . Enterprises can enter the 10-digit HS code corresponding to the goods through the export tax refund query module of the Single Window ，and directly obtain the tax refund rate information from the latest "Export Tax Refund Rate Library" released by the General Administration of Customs in 2026，avoiding vague guidance from non-authoritative third-party channels. In addition，it should be noted that the HS codes of some goods will change with the annual tariff adjustment，so the code library needs to be updated synchronously every month. Exclusive loss mitigation tips: If the customs declaration has been submitted but not released，immediately apply to the customs for deletion and re-declaration ，and coordinate with the freight forwarder to apply for delayed port cutoff at the same time，if it has been released but not departed，supplement the "Description of Goods Tax Refund Rate Identification" to the local tax authority to avoid being judged as tax evasion later，if it has departed，complete the tax declaration for domestic sales within 15 days after foreign exchange collection to reduce the risk of credit punishment.", "upvoteCount": 7, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#acceptedAnswer", "datePublished": "2026-09-27T00:43:57Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Goods with zero export tax refund shall strictly follow the filling requirements in the customs declaration process, and clearly mark "zero tax refund rate" in the manifest remarks column. The customs will focus on checking whether the transaction price of the goods conforms to the fair market price of similar goods in the same period during the price verification process. If the transaction price is lower than the minimum price determined by the customs, it will trigger a second price verification, requiring enterprises to provide full supporting materials such as purchase contracts, VAT special invoices, payment slips, etc. If they cannot be submitted within the specified time limit, the goods will be detained at the port until the materials are approved. In addition, if the goods belong to the category of taxable as domestic sales, the "nature of levy and exemption" of the customs declaration should be checked as "general taxation" instead of "processing with imported materials" or "processing with supplied materials", otherwise it will be judged as incorrect filling of the customs declaration, directly returned, delaying the customs clearance time. For zero tax refund goods involving resource categories, the "Resource Tax Payment Certificate" is also required, otherwise the customs will not release the goods.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#suggestedAnswer-2", "datePublished": "2026-09-27T00:39:22Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "If goods with zero export tax refund are detained at the port due to incorrect customs declaration, you need to coordinate with the freight forwarder to apply for an extension of the free storage period as soon as possible. The free storage period policies of different ports vary greatly. Generally, it is 3-5 days in Southeast Asian ports and 7-10 days in European ports. If the goods are not picked up after the free storage period expires, high detention fees and storage fees will be incurred, with the average daily fee reaching 0.5%-1% of the container value. In addition, if the goods belong to the category of taxable as domestic sales, it is necessary to ensure that the goods ownership is transferred domestically before arranging shipment, so as to avoid goods ownership disputes caused by tax verification. For FCL export of zero tax refund goods, it is recommended to choose direct routes to avoid secondary inspection caused by unclear category marking at the transit port. At the same time, you need to add "zero tax refund rate" in the "goods description" column of the bill of lading to avoid being judged as illegal import by the local customs when clearing at the destination port.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#suggestedAnswer-3", "datePublished": "2026-09-27T00:36:32Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "Goods with zero export tax refund are divided into two categories: tax-exempt without refund and taxable as domestic sales. For goods taxable as domestic sales, enterprises can optimize tax costs through the VAT deferral policy, that is, they do not need to pay VAT at the export link. After the goods are sold to overseas customers, the overseas customers pay VAT at their local place. In addition, if the enterprise is a pilot enterprise in the cross-border e-commerce comprehensive pilot zone, it can apply for the "no-invoice tax exemption" policy. For zero tax refund goods that cannot obtain VAT special invoices, there is no need to be taxed as domestic sales, and directly enjoy tax-free treatment. It should be noted that the VAT deferral policy is only applicable to countries such as the European Union and the United Kingdom that have signed VAT mutual recognition agreements, and Southeast Asian countries have not implemented such policies yet. Enterprises need to adjust their tax planning schemes according to the policies of the destination country.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#suggestedAnswer-4", "datePublished": "2026-09-27T00:29:40Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "Goods with zero export tax refund must strictly follow the cross-border payment and collection compliance requirements in the payment and collection link. If the goods belong to the category of taxable as domestic sales, when collecting foreign exchange, you need to mark "collection for goods taxable as domestic sales" in the "remark" column of the SWIFT message, otherwise it will be judged as abnormal collection by the State Administration of Foreign Exchange and trigger foreign exchange verification. In addition, if the enterprise uses the CIPS system for RMB cross-border payment, you need to clearly mark the HS code of the goods and the attribute of zero tax refund rate in the "transaction remark" column of the payment instruction, to avoid settlement obstruction caused by incomplete transaction information. For tax-exempt and non-refundable zero tax refund goods, you need to complete foreign exchange collection verification within 15 days after collection, and submit the verification certificate to the local tax authority, to avoid affecting the payment and collection quota of subsequent export business.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#suggestedAnswer-5", "datePublished": "2026-09-27T00:29:11Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "When signing a foreign trade contract for goods with zero export tax refund, you need to clearly mark the attribute of zero tax refund rate in the "goods clause", and agree on the undertaker of the tax cost caused by the tax refund rate issue. If there is no clear agreement, once the taxation as domestic sales is triggered, the enterprise has to bear the VAT cost by itself. If the contract agrees that the overseas customer bears it, you need to provide the corresponding tax cost sharing agreement as supporting material for tax authority verification. In addition, if the goods are zero tax refund prohibited export categories, you need to ensure that the contract does not contain clauses violating China's export control policies, otherwise it will be judged as an invalid contract and trigger legal disputes. For zero tax refund goods involving intellectual property rights, you need to clearly define the ownership of intellectual property rights in the contract, to avoid customs detention and overseas litigation caused by infringement.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#suggestedAnswer-6", "datePublished": "2026-09-27T00:24:52Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "If goods with zero export tax refund are listed as key inspection objects by the customs, you need to prepare packing lists, weight lists, HS code classification descriptions and other materials in advance. If the goods are resource-based commodities, you also need to provide the "Resource Tax Payment Certificate". During on-site inspection, if the customs requires devanning inspection, you need to coordinate with the freight forwarder to arrange professional devanning personnel to avoid inspection delay caused by messy cargo stacking. After devanning, you need to ensure that the goods are restored to the original packaging and the seal is intact, to avoid being judged as abnormal container. In addition, if the zero tax refund goods are dangerous goods, you need to provide MSDS report and dangerous goods packaging identification certificate, otherwise they will be judged as illegal export by the customs and directly detained. For zero tax refund goods involving food and medicine, you need to provide inspection and quarantine certificates to avoid unqualified inspection caused by non-compliance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#suggestedAnswer-7", "datePublished": "2026-09-27T00:23:02Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "If goods with zero export tax refund belong to dangerous categories, they must be packed in strict accordance with UN dangerous goods packaging standards, and the packaging materials must meet the environmental protection requirements of the destination country, to avoid destination port customs clearance obstruction caused by unqualified packaging. In addition, if the goods are resource-based commodities, such as stone waste and metal scraps, you need to use moisture-proof and leak-proof packaging materials to avoid port pollution caused by cargo leakage, otherwise you will be imposed high fines by the port authority. For fragile zero tax refund goods, you need to use cushioning packaging materials for reinforcement, to avoid cargo damage caused by transportation bumps. At the same time, you need to mark "fragile", "zero tax refund rate" and other marks on the outer packaging box to facilitate identification by customs and freight forwarders. In addition, you need to prepare the MSDS report in advance, clarify the composition of the goods and transportation precautions, to avoid cargo detention caused by non-compliant MSDS report.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#suggestedAnswer-8", "datePublished": "2026-09-27T00:05:50Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "Goods with zero export tax refund must strictly follow the document filing requirements. Enterprises need to complete the filing of customs declarations, bills of lading, purchase contracts, sales contracts, foreign exchange collection slips and other documents within 15 days after export, and the filing period is 5 years. If they are not filed as required, they will be judged as illegal export by the tax authority and trigger tax correspondence investigation. In addition, it is necessary to ensure the consistency of four flows, that is, the consistency of goods flow, capital flow, invoice flow and contract flow. If there is inconsistency, it will be judged as false export, directly treated as taxation as domestic sales, and fined. For tax-exempt and non-refundable zero tax refund goods, you need to fill in the "Export Goods Tax-exempt Declaration Form" when filing VAT declaration. If you do not fill it in, it will be judged as unreported tax exemption by the tax authority, and you will need to pay VAT and late payment fine.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#suggestedAnswer-9", "datePublished": "2026-09-26T23:53:44Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "When planning the supply chain for goods with zero export tax refund, you need to include tax costs into the cost actuarial model. Goods taxable as domestic sales need to add 13% VAT cost, and tax-exempt and non-refundable goods need to add additional costs such as customs declaration and logistics. Enterprises need to adjust pricing strategies according to the profit margin of the goods, to avoid losses caused by excessive costs. In addition, it is recommended to declare zero tax refund goods and tax-refundable goods separately, to avoid whole container inspection caused by mixed category declaration. At the same time, by adjusting the inventory layout, zero tax refund goods can be stored in bonded warehouses close to the port, shortening logistics time and reducing the risk of port congestion. For enterprises that export zero tax refund goods for a long time, they can optimize the supply chain structure, set up subsidiaries overseas, sell the goods to overseas subsidiaries and then resell them to end customers, so as to enjoy the tax preferential policies of overseas subsidiaries.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/zero-export-tax-refund-goods-categories-official-classification-standards.html#suggestedAnswer-10", "datePublished": "2026-09-26T23:45:43Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "What specific categories do goods with zero export tax refund cover? Are there official clear classification standards?"} ] } ] ```