In today's globalized business environment, export tax rebates have become increasingly important for companies engaged in international trade. However, many businesses face challenges navigating the complex procedures required to complete these rebates efficiently. This comprehensive guide breaks down the key customs declaration processes for export tax rebates to help you streamline your operations.
Obtaining the Special Export Tax Rebate Declaration Form
After completing customs procedures for export goods loading onto transport vehicles, companies must apply to the customs office for a special export tax rebate declaration form. There are two scenarios to consider:
- For goods processed directly at port customs: Companies must personally visit the port customs office.
- For goods declared at inland customs before transshipment to port customs: Companies must wait until the inland customs receives the transshipment notification receipt from port customs before applying for the rebate form.
Key Processing Timelines and Requirements
Customs authorities issue special export declaration forms based on actual export quantities and prices, collecting relevant fees in the process. Important timelines include:
- The rebate declaration form must be issued within six months after the transport vehicle completes customs procedures.
- Companies must apply for rebates only after goods have physically left the country.
- For goods stored in export supervision warehouses, relevant documents will only be issued after the goods are extracted and loaded onto transport vehicles for export.
Special Cases and Exceptions
For goods stored in export supervision warehouses via transshipment, companies should apply for rebate forms at the transport location's customs after goods depart. Note that:
- If goods are extracted from bonded warehouses for domestic sales or processing by foreign-invested enterprises, customs will process according to relevant regulations without issuing rebate forms.
- Lost rebate forms can be reissued within six months by following proper verification procedures with tax authorities.
Processing Requirements for Specific Trade Methods
For export rebates involving processing with imported materials:
- Companies must present approval documents from foreign trade authorities with tax department verification stamps.
- Tax authorities maintain records of each transaction and keep copies for verification.
- Customs processes export material registration manuals based on these approved documents.
- Cancellation procedures are required if processing contracts are terminated.
Special Considerations for Foreign-Invested Enterprises
Foreign-invested enterprises registered after January 1, 1994, may apply for export tax rebate stamps after completing customs procedures, provided their exported goods meet rebate requirements under China's Value-Added Tax regulations.
Handling Returns and Compliance
In cases where exported goods are returned and rebate forms have already been issued:
- Declarants must return the rebate form to customs.
- If rebates have already been processed with tax authorities, companies must obtain a "Tax Reimbursement Certificate for Returned Export Goods" before completing return procedures.
Important Note: Companies engaging in fraudulent rebate activities will face severe penalties from both customs and tax authorities. To ensure smooth processing, businesses should thoroughly understand each requirement, maintain accurate information, and submit timely applications to avoid complications.
