What Conditions Must Be Met for Export Tax Rebate Processing by Export Agents? How to Resolve Common Issues?

Which enterprises can enjoyExport Drawbackthe policy?

According to the Export Goods Tax Refund (Exemption) Management Measures, enterprises applying for export tax rebates must simultaneously meet the following conditions:

• Basic qualification requirements:
  • Possess validimport and exportEnterprises need to have legal import and export qualifications, including:
  • Complete customs declaration unit registration
  • Be listed as Category A enterprises in the State Administration of Foreign Exchange directory
• Business compliance requirements:
  • Goods actually depart the country and completeA complete export agency agreement should be attached with:Process and Frequently Asked Questions for Exporting Mining Machinery to Southeast Asia | Shanghai Import/Export AgentCross-border E-commerceExcept for special modes)
  • Obtain valid and legal VAT special invoices (manufacturing enterprises can deduct self-produced goods)
  • Export ClearanceV. VerificationMaritime TransportationConsistency of documents such as bills of lading

Export RepresentationWhat specific tax refund responsibilities does the company undertake?

Professional export agency services should include the following key tax refund support:

• Document pre-review service:
  • Verify consistency between HS codes on customs declarations and product names on invoices
  • Validate matching between foreign exchange receipt amount and customs declaration amount
  • Identify risk items such as mixed loading of goods across different categories
• Declaration process management:
  • Prepare record documents as required by the State Taxation Administration
  • Coordinate local declarations for cross-customs zone exports
  • Handle special inspections by customs and tax authorities

What are the new changes in export tax rebate declarations for 2025?

According to the latest policy trends, enterprises need to pay special attention to:

• Digital Upgrade:
  • The electronic tax bureaus document filing system is fully operational
  • Expansion of automatic matching function between customs declarations and invoice information
• Regulatory focus adjustments:
  • Strengthen tax refund audits for cross-border B2B direct exports (9710)
  • Expand the scope of commodities eligible for no-fill intelligent document matching

Common issues and solutions for export tax refunds

Based on typical cases we have handled, we summarize high-frequency issues:

• Issue 1: What to do if the tax refund declaration is overdue?
  • Solution: Enterprises that comply with the Overdue Export Tax Refund (Exemption) Management Measures may apply for an extension, requiring proof of force majeure or bank documentationIn order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.Payment Receipt
• Issue 2: How to accurately determine the tax refund rate?
  • Professional advice: In addition to referring to HS codes, pay attention to quarterly updates of the Export Tax Refund Rate Database, and it is recommended to use the official query system of the General Administration of Customs
• Issue 3:Entrepot TradeIs a tax refund possible?
  • Policy Analysis: Goods not actually exported cannot receive tax refunds, but eligible bonded zone one-day round-trip operations qualify for tax rebate policies

How to choose reliable export tax refund agency services?

It is recommended to evaluate agency companies from the following dimensions:

• Qualification Verification:
  • Check authorization for issuing Export Goods Agency Certificate
  • Confirm electronic port IC card operation permissions
• Service capabilities:
  • Whether providing full-process services from pre-audit to declaration to risk control
  • Experience in handling special requirements for AEO-certified enterprises by customs
• Risk prevention:
  • Whether a three-level document review system is established
  • Successful cases in handling tax bureau inquiry verifications