The 2025 cross-border e-commerce export overseas warehouse tax refund (exemption) policy is here! Simply put, you can get a tax refund when the goods leave the country, and then subsequently account for the sales. By virtue of"9810"Code declaration declaration on the line, remember to close the accounting within the specified time, ready to file documents, except in special circumstances do not have to report the collection of foreign exchange materials.By January 27, 2025Goods that have not yet been declared for export are also eligible for the"Tax Refund upon Departure"! This article will take you through the seven core points and break down the key elements of this policy in detail.

Q1,How to declare tax refund (exemption) for goods exported from overseas warehouse?

A: Taxpayers exporting goods in the form of export overseas warehouses can, after the goods have been declared for customs clearance and departed from the country, present theCustoms declaration for exported goodsAnd other related materials information declaration for export tax refund (exemption);

The core processing method is divided into two categories: if the goods have been sold, they will be declared in accordance with the current regulations; if the goods have not yet been sold, they will be declared in advance with the customs declaration and other materials in accordance with the method of "leaving the country for tax refund and accounting for sales", and the tax will be accounted for subsequently according to the sales situation.

Q2::What exactly do I have to do to file an export advance tax refund?

A: Taxpayers applying for export advance tax refund need to present the customs supervision mode code of"9810"of the export goods declaration and other materials to the tax authorities;

Filing three key requirements:
Firstly, when filling in the detailed declaration form, the column of "type of tax refund (exemption) business" should be filled in as follows.Overseas warehouse pre-return"Logo (code HWC-YT);
The second is to distinguish between unsold and sold goods are declared separately, not distinguish the unified according to theAdvance tax refunds for unsold claims.;
Thirdly, production companies need to useSeparate declaration serial numberThe foreign trade enterprises are required to report with a separate linkage number.

Q3::How to declare goods under the same item number in the customs declaration, part of which is not sold?

A: For goods under the same item number in the export goods declaration, the taxpayer may distinguish between the sold and unsold portions, and the sold portion is subject to the following conditionsExisting provisions for filingUnsold portionFile an advance tax refund;

If no distinction is made, all goods under the same item number may be regarded as unsold and declared for export advance tax refund in a uniform manner.

Q4::When do I have to account for the advance tax refund? How to account for it?

A(a) Taxpayers who have declared advance tax refund for export are required to apply for accounting during the accounting period from the first day of the month following the month in which the tax authorities close the advance tax refund to April 30 of the following year for each VAT reporting period, and the latest date shall not be later than the closing date of the VAT reporting period in April of the following year. Foreign trade enterprises may, with the consent of the tax authorities, handle the accounting at any time during the accounting period without any restriction on the tax declaration period;

The tax authorities will push the list of unaccounted data through the electronic tax bureau and other systems, and taxpayers need to distinguish three types of situations to deal with according to the actual sales:
First, if there is no difference in the tax amount and the sale has been made, check the box"No adjustment to the declaration is required."Just confirm;
Second, if there is a difference in the tax amount and the sale has been made, check the box"Adjustments to the declaration are required."And complete the adjustments;
Third, if it is still unsold, check the box"Adjustments to the declaration are required."and pay back the full amount of the advance tax refund and re-file it after the sale in accordance with the current regulations.

Q5::What are the consequences of not doing the required accounting or keeping documents?

A: If the taxpayer fails to handle the accounting within the specified period, the tax authorities will recover the pre-export tax refund that has been handled, and then declare it in accordance with the current regulations after the goods have been sold;

If the supporting information for sales is not retained in accordance with the regulations, the business will no longer be subject to the tax refund (exemption) policy, but will be replaced by the tax exemption policy, and the declared amount will have to be offset by the negative amount. If the retained sales supporting information is forged or false, the tax policy will be applied instead, and if tax evasion is found, it will be dealt with in accordance with the regulations.

Q6::What filing documents need to be retained? Do I need to report remittance materials?

A: Taxpayers are required to retain four types of filing documents:
Purchase and sales contracts, export cargo transportation documents, commissioned customs declaration documents and sales supporting information(b) The export contract is not available. Among them, if it is not possible to obtain the export contract, it can be replaced by the overseas warehouse booking list and other information; if it is not possible to obtain other documents, it can be filed with similar role information;

It is not necessary to submit supporting information for sales when filing tax refund (exemption), but it is necessary to keep it for inspection within the specified time:
If the declaration is made under the "Tax Refund upon Departure" program, it will be retained within 15 days after the sale of the goods, and if the declaration is made under the current regulations, it will be retained within 15 days after the declaration;

Except for certain special circumstances, taxpayers are not required to submit remittance materials when filing their returns.

Q7::Can goods exported before the implementation of the policy be eligible for "tax refund upon departure"?

A: The policy has been in place sinceJanuary 27, 2025The taxpayers who have exported goods by way of exporting overseas warehouses but have not yet declared the tax refund (exemption) before the implementation of the tax refund (exemption) shall declare and handle the goods in accordance with the method of "Departure as Tax Refund".

Sellers and owners must recognize"9810"Filing, processing by sales status, accounting on time, retaining filing documents, and ensuring compliant operations to avoid tax risks!