Can export returns still apply for tax refunds?

According to the latest 2025 Export Goods Tax Refund (Exemption) Management Measures, when returns occur for goods that have already been processedExport tax refund, three different situations need to be distinguished for handling:

• Tax refunded but not verified: Tax payment must be supplemented to the tax authority within 15 days from the date of return indicated on the customs declaration
• Verified but less than 3 years: Can apply for tax refund adjustment with the Export Goods Return Tax Supplement Certificate issued by customs
• Goods in special supervision zones: Need to complete verification procedures through the Customs Special Supervision Zone Management System

How do professional agents handle return and tax refund business?

Standard operating procedures for formal agency service providers include:

• Document review stage
  • Verify consistency between original export customs declaration and tax refund documents
  • Check information on customs return goods import declaration forms
• Tax processing stage
  • Calculate taxes to be supplemented or adjustable tax refund amounts
  • Handle connection procedures between customs and tax authorities on behalf of clients

What risks should be considered when choosing agency services?

Based on 20 years of agency service experience, key considerations are recommended:

• Qualification Compliance: Must possess Customs AEO certification and tax agency qualifications
• System connectivity capacity: Should support direct data connection with the Single Window system
• Case database: Require provision of similar business processing records for the past 3 years

What are the changes in the new policies for 2025?

Three major adjustments implemented this year:

• Electronic tax refund processing time reduced to 5 working days (previously 10 days)
• New "white list" express channel for cross-border e-commerce returns
• Implementation of blockchain technology for tax refund document verification

FAQ

Q: Do returned goods need to pay import duties again?
A: Returns due to quality issues without component replacement can apply for import duty exemption, but require third-party inspection reports.

Q: How are agency service fees calculated?
A: Reputable institutions typically adopt a "basic service fee + percentage of tax refund amount" model. It's advisable to compare quotes from at least three providers.

Q: How soon must the tax refund adjustment be processed after returning goods?
A: Within 1 year from the date the goods are re-imported. Exceeding this period will affect the companys credit rating.

Practical case analysis

Case study of a medical device export company in March 2025:

• Issue: CT equipment exported to the U.S. was returned due to parameter discrepancies.
• Solution:
  • The agency completed customs return declaration within 3 days.
  • Simultaneously initiated tax refund adjustment procedures.
  • Use the "Quality Dispute Fast Track" to reduce or waive late fees.
• Result: Recovered 83% of the tax refund and saved 40% in time costs.

(Note: The policies mentioned are valid until June 2025. Please refer to the latest regulations from the competent authorities for specific operations.)