I. Agencycustoms clearanceExport tax refundWhat are the basic conditions?

According to the Latest 2025Export tax refundManagement Measures: Enterprises must meet the following conditions:

• Business qualifications: Possesses import and export rights and has completed customs registration
• Goods requirements: Non-prohibited/restricted export goods actually departing the country
• Bill Specification: Obtain a special VAT invoice (input) and a compliant customs declaration form.
• 10. Declaration Time Limit: The declaration for goods exported must be completed before April 30th of the following year.

II. What core materials are required for export tax refund in 2025?

Customs declaration agency services require assisting enterprises in preparing:

• Basic documents:
  • Original customs declaration form and release notice.
  • Special VAT Invoice Deduction Copy
  • Foreign exchange receipt voucher (primarily for electronic record-keeping)
• Supplementary Materials for Special Circumstances:
  • Entrusted Agency Export Agreement (Non-Self-Operated Model)
  • Deep Processing Transfer Filing Form (Involving Bonded Goods)
  • Third-party payment platform transaction voucher (Cross-border e-commerce) is

III. How long does the export tax rebate declaration cycle take?

The cycle from declaration to tax refund receipt is influenced by multiple factors:

• Standard process: 30-45 working days (after the electronic tax bureau optimization in 2025).
• Extension scenario:
  • First-time filing enterprises will have an additional 10-day review period.
  • A single tax refund exceeding 500,000 yuan requires on-site verification.
  • Cross-border e-commerce business models involve multi-platform data verification.

IV. How to Choose a Reliable Customs Brokerage Company?

It is recommended to evaluate from three dimensions:

• Qualification verification: Check the AEO certification level and foreign exchange management rating.
• system connected: Does it support direct API connection with the Single Window and Electronic Tax Bureau?
• Wind control system: Equipped with a tax early warning mechanism and an error tracing system

V. What are the special requirements for export tax rebates in cross-border e-commerce?

Regarding the cross-border e-commerce 9710/9810 models for 2025:

• Please provide the matching of e-commerce platform transaction data with customs declaration forms.
• Overseas warehouse goods must submit the storage agreement and inbound/outbound records.
• The use of third-party payments requires the submission of cross-border settlement documentation.

6. What common mistakes can lead to a failed tax refund?

20. High - frequency problems in the past three years include:

• The product name on the invoice differs unreasonably from that on the customs declaration.
• The discrepancy between the received payment amount and the declared customs amount exceeds 5% without explanation.
• Failure to promptly handle customs amendment/cancellation procedures

7. How to accurately calculate the export tax rebate amount?

Calculation formula: Tax refund amount = Value-added tax special invoice amount × Tax refund rate

Please note the 2025 adjustment:

• The export tax rebate rate for some mechanical and electrical products has been raised to 13%.
• The tax rebate rate for textiles remains unchanged at 9%.
• Newly Added Export Tax Rebate Catalog for Hydrogen Energy Equipment

8. What should be noted during on-site tax inspections by tax authorities?

The key areas for verification include:

• Proof of actual departure of goods (loading records/air waybill)
• Matching of Production Capacity and Export Volume in Manufacturing Enterprises
• The spatiotemporal correspondence between foreign exchange fund flows and goods flows

9. How to Prevent Legal Risks in Export Tax Refunds?

It is recommended to establish a triple line of defense:

• Prevention in advance: Conduct regular compliance audits of trade processes.
• Monitoring of the matter.: Apply an intelligent customs declaration system to verify data in real time.
• Following afterwards: Retain complete business vouchers for at least 10 years.

10. What changes can be expected in future export tax rebate policies?

Forecasting Based on 2025 Policy Trends:

• Promote the application of blockchain technology in tax refund review.
• Expand the coverage of "no-filing" intelligent tax declaration.
• Establish a white list system for export tax rebates in key industries