What core materials need to be prepared before declaration?

According to the latest Administrative Measures for Value - added Tax on Exported Goods and Services in 2025, enterprises need to prepare:

• Original customs declaration formProcess and Frequently Asked Questions for Exporting Mining Machinery to Southeast Asia | Shanghai Import/Export AgentExport DrawbackSpecial copy)
• Special VAT Invoice(The deduction copy needs to be certified by the system of the State Taxation Administration)
• Foreign ExchangeA complete export agency agreement should be attached with:Voucher (For cross - border RMB settlement, a cross - border payment record form needs to be provided)
• Copy of the export sales contract (must fully correspond to the information on the customs declaration form)
• For special industries, it is necessary to supplement:
  • Medical EquipmentExport record certificate
  • Hazardous chemicals business license

What are the error - prone points in filling out the value - added tax invoice?

Service cases in the past three years show that 90% of the failed declarations are due to incorrect invoice information:

• The names of goods must be exactly the same: The customs declaration form shows Carbon Steel Flange DN50, and the invoice cannot be simplified to Flange,
• Traps in Unit of Measurement Conversion: For customs declaration, it should be declared in kilograms, and if the invoice is issued in pieces, a conversion note should be attached.
• Special Handling of Cross - border RMB Settlement: The KJ mark and the SWIFT code of the settlement bank should be indicated in the remarks column.

How to Deal with Inconsistencies between Customs Declaration Forms and Tax Refund Declaration Data?

After the General Administration of Customs launches a new declaration system in 2025, it is recommended to handle the differences according to the following procedures:

• Enter the Single Window - Error Correction module before the declaration deadline
• If the difference amount ≤ 1% of the customs declaration amount, it can be directly noted and explained
• For major differences, the following need to be submitted:
  • A difference statement signed and sealed by both the buyer and the seller
  • Quality/quantity certificates from a third - party inspection agency

How to Choose a Reliable Agency Declaration Institution?

It is recommended to evaluate service institutions from three dimensions:

• Qualification Verification: Check the registration number of the Agent Export Tax Refund Service Qualification Certificate,
• Industry compatibility: For the export of chemical products, an institution familiar with the filing process of hazardous chemicals should be selected
• Transparency of the service process:
  • Whether to provide a real - time tracking system for the declaration progress
  • Whether to promise double - person review of document handover

What Should Be Paid Special Attention to Regarding Policy Changes in 2025?

• Change in the way of querying tax refund rates: The original HS code query has been changed to product name + use intelligent matching
• Declaration deadline adjustment: The declaration should be completed within 180 days after the goods are exported (originally by April of the following year)
• Mandatory requirement for electronic signatures: All paper materials need to be uploaded with an electronic version with a digital signature at the same time

Authoritative Answers to Common Questions

Q: What is the essential difference between self - declaration and agency declaration?
A: Agency institutions can use the whitelist enterprise channel and enjoy policy dividends such as simplified document review and priority processing.

Q: How to remedy if the declaration period is missed?
A: Since 2025, it is allowed to submit an application through the Export Tax Refund Supplementary Declaration System, but the following need to be provided additionally: ① Proof of force majeure ② Bank delay certificate.In order to crack down on tax evasion, the customs and tax departments are now strictly examining the operation of buying export declarations. If the behavior of buying export declarations is discovered, the regulatory authorities will require tax replenishment (even a 2% tax rate may be a considerable amount). In addition, fines may also be imposed on the relevant responsible parties.Q: How long is the tax refund cycle approximately?

Q：退稅周期大概多久？
A: Under normal circumstances, it takes 20 working days. However, the following situations may lead to an extension: ① For enterprises making their first declaration; ② When the single - tax - refund amount exceeds 500,000 yuan, manual review is required.