How to handle export agent tax refund? What materials are required? How long does it take to receive the payment?

I.Export DrawbackWhat is the basic process?

The latest export tax refund process for 2025 can be divided into four core stages:

• Pre - preparation Stage
  • Sign a formal contractExport RepresentationAgreement
  • Confirm the HS code and export tax rebate rate of the goods.
  • Complete foreign exchangeA complete export agency agreement should be attached with:Write-off procedures
• Document collection phase
  • Obtain electronic customs declaration data
  • Prepare a special VAT invoice.
  • Organize export cargo shipping documents
• : Submit electronic data through the Single Window of international trade or the Golden Tax Phase III system
  • Submit the declaration through the electronic tax bureau.
  • The agency conducts data pre-review.
  • Complete cross-departmental information verification.
• Tax refund processing stage
  • The tax authority has approved the review.
  • The treasury processes the refund procedures.
  • The actual amount credited to the corporate account

2. What are the core materials required for processing export tax rebates?

According to the latest requirements of the State Taxation Administration in 2025, the following documents must be prepared:

• Basic trade documents
  • Customs declaration form with customs verification seal
  • Complete set of export collection verification forms
  • Proforma Invoice and Commercial Invoice
• Tax certificate document
  • Agency export agreement (the tax rebate liability clause needs to be clearly defined)
  • Special Payment Voucher for Consumption Tax on Export Goods
  • Cross-border Taxable Services Exemption Filing Form
• Enterprise Qualification Documents
  • Yesforeign tradeFiling Form for Easy Operator
  • Customsimport and exportCertificate of Consignor and Consignee for Goods
  • Foreign Exchange Administration Directory Registration Certificate

3. How long does it take to process export tax rebates?

The 2025 tax refund cycle varies by region and type of business:

• Regular tax refund: 45-60 working days from the date of declaration
• Fast-track review channel: Class A credit enterprises may be shortened to within 30 days.
• Special circumstances
  • First-time filing enterprises will have an additional 15-day verification period.
  • Cross-border operations extended by 7-10 working days
  • Commodity trading requires special audit.

What circumstances may lead to tax refund failure?

exports?

• Documentation Issues
  • The customs declaration form does not match the invoice information.
  • There is a discrepancy in the foreign exchange verification amount.
  • Expired certification of input invoice
• Process error
  • Missing the 180-day filing deadline
  • Declaration of Uncompleted Export Collection
  • Cross-year business not filed for record.
• Policy Risk
  • The product involves anti-dumping tariff items.
  • Export destination country subject to trade restrictions
  • Transitional Measures for the Adjustment of Export Tax Rebate Rates

V. What value-added services can professional agency companies provide?

We recommend that enterprises choose agencies with the following service capabilities:

• Full-process control
  • Triple Review Mechanism for Document Compliance
  • Track the tax refund progress in real time
  • Abnormal Situation Alert System
• Policy Support
  • Latest Regulations Interpretation Training
  • Application for Tax Treaty Benefits
  • Customs AEO certification guidance
• Risk Control
  • Advance Payment Service for Tax Refunds
  • Tax Audit Response Plan
  • Cross-border payment compliance management