Export DrawbackWhat basic qualification documents are required for an agent?

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

• Corporate Entity Certification Document
  • Business License Copy (must includeimport and exportOperating rights)
  • (‘Registration Certificate of Declaration Entity’ within the validity period)
  • Foreign Exchange Administration Filing Form
• Tax Refund Account Certificate
  • Bank Account Opening Permit
  • Designated Tax Refund Account Confirmation Letter

What key documents are required for customs declaration?

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

• Export Goods Declaration Form (Customs Verified Original)
• Maritime Transportation/Air TransportationBill of Lading (must display the name of the exporting company)
• Commercial Invoice (amount must match the customs declaration)
• Packing List (Cargo details must correspond with the customs declaration)

What are the special requirements for financial vouchers?

The tax department primarily focuses on the compliance of the following financial documents:

• VAT Special Invoice (must be verified through the national tax certification system)
• Foreign ExchangeA complete export agency agreement should be attached with:Voucher (must match the declared customs amount)
• Export Sales Contract (Trade Terms Must Be Specified)
• Time - limit requirementsFX Settlement AgencyExchange memo (must show the actual amount of foreign exchange received)

What additional materials are required for special trade methods?

Additional specialized documents are required for different trade models:

• Processing trade: Customs verification form, bonded imported materials filing record
• Cross-border E-commerce: Platform transaction records, electronic payment receipts
• Returned goods: Customs return certificate, quality inspection report

What are the key time points to note for cross-year filing?

According to the latest regulations for 2025:

• The deadline for declaring tax refunds on exported goods has been extended to April 30 of the year following the export of the goods.
• The latest declaration deadline for goods exported in December 2024 must be submitted by April 30, 2025.
• Late filing requires submission of force majeure proof (such as 2024 pandemic control documents).

How many working days are required for material preparation?

The standard agency processing procedure typically involves:

• Basic Material Collection: 3-5 business days
• Document review and matching: 2-3 business days
• System entry declaration: 1 business day
• Special case handlingAn additional 5-7 working days are required.

What are the common reasons for materials being returned?

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

• The discrepancy between the customs declaration form and the invoice amount exceeds ±5%.
• The foreign exchange receipt time exceeds 180 days without explanation.
• Input invoice failed cross-verification.
• The transport document does not reflect the complete logistics tracking information.

What value-added services can a professional agency provide?

High-quality agencies should possess the following service capabilities:

• Material Pre-review Service (Early Identification of Risk Points)
• Policy Interpretation Services (e.g., the newly added cross-border e-commerce tax refund rules in 2025)
• Handling of exceptional circumstances (special scenarios such as tax recovery and domestic sales conversion)
• Digital Management System (Real-time Tracking of Application Progress)