HTS Codes & Overseas Shipping
The export tax rebate documents procedure
by：VIPUTRANS
2021-02-11
A)
Tax law after the export enterprises to departure export goods customs declaration practice, andthe happens, all that the customs declaration forms of export tax rebate has issued export enterprise must, in charge of the export tax rebate issued by (
City)
Carry the export commodities issued by the state administration of taxation has duty exemption certificate, customs will return formalities.
The return of export goods happen this year, but in the next issue with the scarlet letter,
Or negative)
Jane's export sales income adjusted (
Or the year-end adjustment) in the event of liquidation
；
The annual return of export goods happen before, should be filling capture the original export tax refunds.
Should be BuShuiE = return goods export fob price * * currency RMB nominal export tax rebates if return the goods due to reasons such as documents not neat has been regarded as domestic goods tax, without payment of taxes.
（
2)
Procedure to the competent tax authority of export tax refund on export enterprises deal with the export commodities shipped has duty exemption certificate, shall provide the following information: 1.
The issue of application (
Export commodities shipped already duty exemption certificate)
In the report.
2.
Export goods declaration form (
Export tax refund)
。
3.
Export goods waybill or bill of lading.
4.
Export charge transfer pin list.
5.
About return instructions.
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