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For companies engaged in general trade exports, export tax rebates are an important policy benefit that helps reduce operating costs and enhance international competitiveness. However, the complex procedures and frequently updated policies are a source of frustration for many corporate finance professionals and business owners. This article provides a comprehensive analysis of the entire process for 0110 general trade export tax rebates, helping companies comply with regulations and efficiently take advantage of these policy benefits.

I. Overview of the Model

In international trade, the 0110 model (general trade exports) is a common transaction method, particularly suitable for traditional B2B foreign trade operations. The core of this model is that domestic companies sell goods directly to overseas customers to complete the export process. To take advantage of tax rebate policies, some companies choose to use a Hong Kong-based company as an intermediary—goods are first exported from the domestic company to the Hong Kong company, which then sells them to the final overseas customer. Provided that tax compliance is maintained, this approach can effectively reduce operating costs.

II. Key Advantages and Scope of Application

The advantage of the 0110 model lies in its relatively simple operational process, which gives enterprises greater control over the transaction process. In addition, there are few restrictions on the types of export goods or customs clearance ports, making it suitable for virtually all types of general trade exports—and particularly well-suited for business scenarios involving large transaction volumes and high frequency.

III. Detailed Operational Procedures

1. Signing the Contract

Domestic export companies sign trade contracts with overseas customers, specifying key terms such as the type, quantity, price, delivery date, and payment method of the goods. The level of detail in the contract directly affects the smooth progress of subsequent procedures.

2. Preparation of Goods

Organize production or procurement in accordance with the contract requirements to ensure that quality and quantity meet the agreed-upon standards. At the same time, prepare the shipping documents, such as commercial invoices and packing lists.

3. Export Declaration

Document Preparation: Customs declaration forms, invoices, contracts, packing lists, and detailed declaration elements (material, intended use, specifications, model numbers, etc.) to assist customs in accurate classification.

Customs Clearance Method: You may file the declaration yourself or engage a professional customs broker (you must provide complete customs declaration documents and sign a brokerage agreement).

Customs Review: Review the declaration information, verify that the documents are consistent and that the prices are reasonable, and inspect the goods if necessary.

4. Freight Transportation

Select sea, air, or land transport based on the characteristics of the goods, delivery time, and cost.

Contact a freight forwarder or shipping company to arrange transportation, track the shipment’s status, and ensure on-time and safe delivery.

5. Foreign Exchange Receipts and Settlement

Overseas customers make payments as stipulated in the contract (such as letters of credit, collection, or wire transfers), and after receiving the payment, domestic companies settle the foreign exchange in accordance with foreign exchange regulations, converting the foreign currency into renminbi.

IV. Export Tax Rebate Procedures

Export tax rebates are a key component of the 0110 model and can effectively reduce corporate costs.

Qualifications and Requirements

The company must be registered as a general taxpayer, have all required procurement documents, maintain complete business processes, and possess relevant qualifications such as import and export rights. The goods must be actually exported and comply with tax refund policy requirements.

Tax Refund Claim

After the goods are exported, enter the relevant information into the tax authority’s export tax refund declaration system within the specified timeframe and submit the export customs declaration form, special VAT invoices, and other supporting documents. Once the tax authority approves the application, it will refund the VAT and other taxes that have been paid.

Friendly Reminder: For your first tax refund, tax officials may need to conduct an on-site inspection of your office space. Please have your red-cover lease agreement, social security records, utility bills, and other relevant documents ready in advance. Want a checklist for the on-site inspection? Scan the QR code to add us on WeChat.jxhcyb, and we'll send you the details!

V. Case Study Analysis

Background: Domestic Apparel Company A (a general taxpayer with import and export rights) signed an export order with U.S. Trading Company B for 1,000 down jackets at a unit price of $100 per jacket, for a total value of $100,000.

Procedure:

Contract Signing: Company A and Company B signed a detailed contract via email and fax.

Preparation of Goods: Company A organizes production, quality inspection, and packaging, and prepares the shipping documents.

Export Declaration: Prepare customs declaration documents, engage a customs broker to file the declaration, and await customs approval

Freight Transport: Choose ocean freight, arrange a booking, and ensure the cargo arrives safely at a U.S. port

Foreign Exchange Receipts and Settlement: Company B paid for the goods via bank wire transfer, and Company A completed the foreign exchange settlement.

Tax Refund Process:

Preparation of Qualifications and Documentation: Company A meets the qualification requirements and has collected export customs declarations, special VAT invoices, and other relevant documents.

Electronic Filing: Enter information and upload filing data through the Electronic Tax Bureau

Tax Audit: The initial review revealed slight discrepancies between the information on the raw material invoices and the customs declaration form; the issue was resolved after Company A provided supporting documentation.

Tax Refund Received: Approval granted; Company A has received the tax refund.

Calculation of the Tax Refund Amount: Assuming a tax refund rate of 13%, $100,000 is converted to 700,000 RMB at an exchange rate of 7. The tax refund amount = 700,000 ÷ 1.13 × 0.13 ≈ 80,500 RMB. The actual tax refund rate must be determined based on the commodity’s customs code.

VI. How Can You Process Tax Refunds More Efficiently?

Companies that do not have independent import and export rights or lack a dedicated tax refund team may entrust a compliant comprehensive foreign trade service platform to handle their tax refund on their behalf. Professional service providers can offer:

Increasing Profits: The difference between upstream invoicing costs and tax refund amounts constitutes profit, which can typically increase net profit by 3%–7%, with a maximum increase of 13%.

Express Tax Refund: Service providers typically advance the refund funds within 1–3 business days, significantly shortening the refund process.

One-Stop Service: We handle the entire process—including export customs clearance, document preparation, and tax refund applications—so businesses don’t have to spend time on these tasks.

Sunlight Compliance: We handle export customs clearance through a service provider using their company name, eliminating the need for your own import/export rights and ensuring full compliance throughout the entire process.

Applicable Businesses: Companies that do not have independent import/export rights and are unable to file tax refund claims on their own; or companies with limited staff resources and no dedicated personnel to handle tax refund matters.

Friendly Reminder: If you do not currently have import/export rights or are having difficulty obtaining compliant special VAT invoices, you can file your tax refund through a professional tax refund agency. Want to learn more about the specific fees and process for using a tax refund agency? Scan the QR code to add WeChat ID jxhcyb, and we’ll connect you with reliable service providers!

We provide domestic (Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, etc.) company registration, overseas (Hong Kong, the United States, Japan, the United Kingdom, Singapore, Thailand, Vietnam, etc.) company registration, Hong Kong identity application and renewal services, as well as covering the cross-border tax planning, shareholding structure design, compliance and risk control programs, and other full chain of corporate services.

Feel free to contact me anytime you need me at:18148556832, microsoft:jxhcyb(can be added by searching directly) or scan the QR code below to add

put at the end

0110 The key requirements for export tax rebates under general trade are: general taxpayer status, compliant special VAT invoices, genuine exports, and receipt of foreign exchange. The operational process consists of six major steps: contract signing, goods preparation, export declaration, transportation, foreign exchange settlement, and tax rebate declaration. Enterprises must ensure that the customs declaration form, invoice, and foreign exchange receipt are consistent with one another, and must pay attention to the deadline for filing the tax refund claim (typically within 90 days). Enterprises lacking import/export rights or a dedicated professional team may entrust a compliant comprehensive foreign trade service platform to handle the tax refund on their behalf, with funds typically credited within 1–3 business days. Compliant tax refunds not only reduce costs but also enhance international competitiveness.

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📌 Recommended Reading: “The Complete Guide to Cross-Border E-Commerce Export Tax Rebates in 2026: How to Choose Between 0110, 9610, 9710, and 9810?”

📌 Recommended Reading: “The Three Key Factors for Export Tax Rebates Under the 0110 Model: General Taxpayer Status, Comparison of the Three Documents, and 180-Day Foreign Exchange Receipt”

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