What materials are required for export tax rebate agency? Authoritative answers to common questions

Export DrawbackWhat basic qualification certificates does an agency need?

According to the latest 2025 Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Labor Services, enterprises must provide the following basic documents when applying for export tax rebates:

• Enterprise entity certification documents
  • Business license copy (must includeimport and exportOperation rights)
  • (‘Registration Certificate of Declaration Entity’ within the validity period)
  • Foreign Exchange Administration filing form
• Tax rebate account certification
  • Bank account opening license
  • Designated tax rebate account confirmation letter

What key materials need to be prepared for customs declaration documents?

The complete document chain for goods export is the focus of tax rebate review and must include:

• Export goods customs declaration form (original customs verified copy)
• Maritime Transportation/Air TransportationBill of lading (must display exporters name)
• Commercial invoice (amount must match customs declaration)
• Packing list (goods details must correspond with customs declaration)

What are the special requirements for financial vouchers?

Tax authorities focus on the compliance of the following financial documents:

• VAT special invoice (must pass national tax verification system)
• Foreign ExchangeA complete export agency agreement should be attached with:Voucher (must match customs declaration amount)
• Export sales contract (must specify trade terms)
• Time - limit requirementsIn 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.Foreign exchange receipt (must show actual foreign exchange collection amount)

What additional materials are required for special trade methods?

Special documents need to be added for different trade modes:

• Processing tradeProcessing trade: Customs cancellation form, bonded imported materials filing form
• Cross-border E-commerceCross-border e-commerce: Platform transaction records, electronic payment vouchers
• Returned goods: Customs return certificate, quality inspection report

What time nodes should be noted for cross-year declarations?

According to the latest 2025 regulations:

• The deadline for export goods tax rebate declaration is extended to April 30 of the year following export
• Goods exported in December 2024 must be declared by April 30, 2025 at the latest
• Late declarations require force majeure proof (such as 2024 pandemic control documents)

How many working days are needed for material preparation?

Professional agency company processing typically follows this timeline:

• Basic material collection: 3-5 working days
• Document review and matching: 2-3 working days
• System entry and declaration: 1 working day
• Special case handlingRequires additional 5-7 working days

What are common reasons for material rejection?

According to the customs data statistics in the past three years, the main problems are concentrated in:

• Customs declaration amount differs from invoice amount by more than ±5%
• Foreign exchange collection exceeds 180 days without explanation
• Input invoices fail cross-verification
• Transport documents lack complete logistics trail

What value-added services can professional agencies provide?

High-quality agencies should offer the following services:

• Material pre-review service (identifying risks in advance)
• Policy interpretation service (such as 2025s new cross-border e-commerce tax rebate rules)
• Exception handling (special scenarios like tax supplements or domestic sales conversion)
• Digital management system (real-time tracking of declaration progress)