Blood and Tears Lessons Learned from 3 Rejected Export Tax Refund Applications

"We clearly meet the requirements, so why are our refund applications always rejected?" Mr. Zhang stared at the materials returned by customs for the third time, frowning deeply. As the head of a trading company with annual exports exceeding RMB 5 million, he never expected the most basic refund process would become a stumbling block. In fact, 90% of export enterprises have stepped on landmines during refund processes—whether it's missing documents or incorrect procedure sequences. Today, we'll spend 10 minutes helping you master refund strategies and avoid those "practical traps not found in textbooks."

First, clarify this: Export tax refunds are essentially tax incentive policies to encourage exports, refunding paid VAT/consumption taxes. But to successfully obtain refunds, you must fully grasp these three principles:

• Goods must physically leave the country: Bonded zone storage doesn't count—ocean bills of lading or air waybills are required
• Foreign exchange receipts are mandatory: SAFE's foreign exchange receipts are more important than contracts
• Document chains must be complete: From purchase invoices to export customs declarations, everything must form a closed loop

Taking a client case from ZSTO Services as an example, the standard process is as follows:

• Step1 Preliminary Filing: Customs electronic port registration + tax bureau export tax refund (exemption) qualification certification
• Step2 Document Collection: VAT special purchase invoices (deduction copy), export goods customs declaration forms (refund copy), and foreign exchange receipts are all indispensable
• Step3 System Declaration: Submit via electronic tax bureau or single window—note that product names on customs forms and invoices must match exactly
• Step4 Refund Receipt: After approval, refunds will be directly deposited into corporate accounts (typically within 20 working days)

Ms. Li's lesson serves as a warning: Last year, incorrect HS codes on customs forms led to a total loss of RMB 176,000 in refunds for an entire shipment. These details determine success or failure:

• Time Deadline: All documents must be collected before the following year's April VAT declaration period after goods are exported
• Foreign Exchange Tips: Third-party foreign exchange payments require supplementary export goods foreign exchange declaration forms
• Risk Control Alerts: Enterprises with continuous 12-month refunds exceeding RMB 1 million will be listed for key inspection

With the advancement of Golden Tax Phase IV, customs and tax data will now be compared in real-time starting this year. This means:

• "Abnormal unit prices" on customs forms will trigger system alerts
• Manufacturers need to additionally submit exempt/offset tax refund summary forms
• Cross-border e-commerce using 9810 mode can enjoy simplified procedures

Now it's your turn! Time to check whether your company's latest refund application has risks like "asynchronous documents" or "cross-year declarations." Share your practical questions in the comments—the next case study might feature your problem's solution.