Customs declaration for entrepot trade usually cannot be tax - refunded. Because the goods in entrepot trade have not been substantially processed, produced and increased in value in China, which does not meet the conditions for China's export tax refund. Export tax refund mainly aims to encourage the export of domestic products and refund the paid domestic value - added tax, consumption tax, etc. for the goods produced, processed and exported in China.
In entrepot trade, the goods only transit at China's ports without any change in the substantial production process. For example, goods from country A are transshipped to country B via China. The goods are directly transported from country A to China's ports and then transported to country B without processing. This situation does not meet the tax - refund requirements.
If it involves entrepot trade, enterprises should focus on the transportation and storage of goods and the handling of relevant documents such as bills of lading and packing lists to ensure the smooth progress of the trade process instead of focusing on tax refund.
Professional consultant answers
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Customs declaration for entrepot trade usually cannot be tax - refunded. Because the goods in entrepot trade have not been substantially processed, produced and increased in value in China, which does not meet the conditions for China's export tax refund. Export tax refund mainly aims to encourage the export of domestic products and refund the paid domestic value - added tax, consumption tax, etc. for the goods produced, processed and exported in China.
In entrepot trade, the goods only transit at China's ports without any change in the substantial production process. For example, goods from country A are transshipped to country B via China. The goods are directly transported from country A to China's ports and then transported to country B without processing. This situation does not meet the tax - refund requirements.
If it involves entrepot trade, enterprises should focus on the transportation and storage of goods and the handling of relevant documents such as bills of lading and packing lists to ensure the smooth progress of the trade process instead of focusing on tax refund.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Entrepot trade is different from general trade. General trade has a domestic production and processing link, so it can be tax - refunded, while entrepot trade doesn't. Don't think about tax refund. It's more important to do a good job in the connection of goods transit.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Entrepot trade cannot be tax - refunded. The policy is very clear, which is to avoid tax loopholes. When enterprises plan for entrepot trade, don't count tax refund into the cost - benefit calculation.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Don't think about tax refund for customs declaration of entrepot trade. The policy does not support it. Enterprises can study more about how to optimize the entrepot trade process and reduce logistics costs, etc.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
It cannot be tax - refunded. This is the regulation. The main profit of entrepot trade comes from the price difference of goods transfer. Don't count on tax refund.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Customs declaration for entrepot trade cannot be tax - refunded. Enterprises must be clear about this before carrying out the business to avoid delays.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Entrepot trade does not meet the tax - refund conditions. Enterprises should be aware of this to avoid misunderstandings and troubles later.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Don't even think about tax refund. The nature of entrepot trade determines that it has nothing to do with tax refund. Enterprises should be clear about this policy.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Entrepot trade definitely cannot be tax - refunded. It has an essential difference from general export trade in the tax - refund policy. Enterprises should understand this.