Data jointly released by the Shenzhen Bureau of Commerce and Shenzhen Customs show that the total import and export value of Shenzhen's cross-border e-commerce in 2025 will exceed RMB 380 billion, up 18% year-on-year, raising its share of the city's foreign trade to 28%. entering 2026, along with the"Cross-border e-commerce pilot zone + smart ports"policy deepening, export tax rebate electronic speed, more and more cross-border e-commerce enterprises in Shenzhen hope toexport tax rebateReduce operating costs and improve capital turnover efficiency.

However, many enterprises feedback: export tax rebateMany declaration conditions, strict documentary requirements, complex processIn 2026, the State Administration of Taxation (SAT) further optimized"Paperless filing + data sharing comparison"mechanisms, but the requirements for corporate compliance have increased in tandem.

In this article, we'll break down the latest policies in the context of the 2026Shenzhen cross-border e-commerce export tax rebate declaration conditions and operation processThe company will help you clear your mind, take less detours, and steadily get tax refunds. There is a need to consult the bosses of the business can also be added directly to the customer service WeChat consulting!(WeChat: jxhqcy890 / Mobile: 16625410105)

Directory

01 2026 Policy Benefits and Challenges of Shenzhen's Cross-border E-commerce Export Tax Refunds

02 Basic conditions for export refunds (which enterprises/transactions are refundable)

03 Export Tax Refund Declaration Process

04 Advantages of our export tax refund counseling

01.Policy Benefits and Challenges of Shenzhen's Cross-border E-commerce Export Tax Refund in 2026

favorable::

• Popularization of electronic filing: Shenzhen tax and customs system realizes automatic comparison of export declaration, invoice and collection data, reducing manual entry errors.
• Compressed time frame for tax refunds: shorten the audit cycle of tax rebate for Class I enterprises to 5-7 working daysThe time required for a Type II business is no more than 10 working days.
• Expanding the scope of "no fill-in": Some of the regular fields are automatically generated by the system and companies only need to check the key information.

challenge::

• Tighter documentary compliance requirements: Invoices, customs declarations and foreign exchange receipts must be consistent and traceable.
• Term control of foreign exchange receipts: 2026 requires foreign exchange earnings under exports to be in the range ofWithin 90 days from the date of customs clearance for exportCollection of foreign exchange (special circumstances can be postponed for filing).
• Risk prevention and control strengthened:: The tax authorities implement focused verification of high-risk categories (e.g., sensitive markets, high duty drawback goods).

02.Basic conditions for export tax refunds (which enterprises/transactions are refundable)

According to the 2026 Measures for the Administration of Value-added Tax and Consumption Tax on Exported Goods and Services and the Shenzhen Tax Bureau guidelines, cross-border e-commerce enterprises applying for tax refunds need to meet both:

1️⃣ subjectivity

• Already with the tax authoritiesExport tax refund (exemption) filing.;
• Be a general VAT payer (tax exemption applies to small-scale taxpayers and no tax refund applies).

2️⃣ Export operations are genuine and compliant

• Actual departure of goods (corresponding customs declaration data is required for cross-border e-commerce 9610/9710/9810 modes);
• Customs declaration, invoice, packing list, bill of lading and other documentary information is consistent.

3️⃣ Requirements for the collection of foreign exchange

• Foreign exchange earnings under exports are collected within a specified period and proof of collection is provided when declaring tax refunds;
• The inability to collect foreign exchange needs to be filed with the tax authorities in advance and explain the reasons.

4️⃣ Invoice compliance

• Issue VAT invoices with the same name, specification, quantity and unit as the customs declaration;
• Note in the remarks column of the invoiceInformation on export business(e.g., customs declaration number, contract number).

5️⃣ Application of tax rebate rates

• The merchandise must fall within the category of goods issued by the Directorate General of TaxationExport Tax Refund Rate Catalogand the declared refund rate matches the commodity code.

If you haveBeijing Shanghai Guangzhou Shenzhen Hangzhou foreign trade company registration, import and export rights for the record, import and export tax rebates, Hong Kong company registration, bank account opening, annual review, audit tax returns, ODI filingetc. needs, welcome to sweep the code to add our online customer service (micro letter: jxhqcy890 / cell phone: 16625410105), to arrange for the manager to answer questions, provide professional advice and full one-on-one service!

03.Export Tax Refund Declaration Process

Step 1: Completion of export tax refund (exemption) filing

Apply for filing in Shenzhen Electronic Taxation Bureau, submit business license, foreign trade operator filing, bank account opening license, etc.

Step 2: Collection of export documents

• Customs declaration (e-Port download)
• VAT Special Invoice (Credit Union)
• Proof of receipt of foreign exchange (bank water bill or certificate of settlement)
• Bills of lading/waybills (cross-border logistics documents)

Step 3: Fill out the form in the tax return filing system

utilizationShenzhen Export Tax Refund Online Declaration Systemor the Single Window export tax refund module:

• Importing electronic information on customs declarations
• Matching invoice information
• Fill in the "Export Goods Refund (Exemption) Tax Return".
• Upload scanned receipts of foreign exchange and logistics documents

Step 4: Data self-testing and submission

The system automatically compares the customs declaration, invoice and foreign exchange collection data, and submits them to the tax authorities after self-checking that they are correct.

Step 5: Tax Audit and Refund

• Class I enterprises: 5-7 working days to complete the audit and return to the bank
• Type II enterprises: not more than 10 working days
• Audit found problems will be issued to correct the notice, you need to respond in a timely manner and additional information

Step 6: Filing for information

All declaration information and tax authorities' approval must be kept for 5 years for inspection.

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Common Difficulties and Suggestions for Avoiding Pitfalls

• Inconsistency between invoice and customs declaration information: The name, quantity and unit must match exactly, otherwise the system will not pass the comparison. It is recommended to check with the customs declaration before invoicing.
• Overdue foreign exchange receipts: Failure to collect the foreign exchange within 90 days and not filed, the tax refund application will be rejected. You can communicate with the bank in advance to speed up the settlement of foreign exchange or explain the reason with the tax.
• Verification of high duty drawback goods: Sensitive markets or high duty drawback goods require more complete proof of the transaction chain (contracts, mailings, logistics tracking).
• Filing period missed: The deadline for filing export tax refunds isPrior to the VAT filing period in April of the following year for exportsIf the tax is late, it is taxed as if it were a domestic sale.
• Missing electronic data: Ensure synchronization of data between the ePort and the tax system, and manually make up the transmission if necessary.

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04.Advantages of our export tax refund counseling

🔍 Policy Interpretation: Follow up the new Shenzhen export tax rebate policy in 2026 in real time and warn the risks in advance.

📑 Pre-approval of documents: To help enterprises conduct consistent audits of invoices, customs declarations and foreign exchange receipts to reduce the rate of chargebacks.

💻 System operation guide: Teach enterprises to complete paperless declaration in "Single Window" and Electronic Taxation Bureau.

⏱ time control: Establish a filing schedule to avoid missing filing or collection deadlines.

📈 troubleshooting: Provide professional explanatory material writing and communication services for verification, correction, and tax refund delays.

💬 Export tax rebate involves multi-departmental coordination of tax, customs and foreign exchange, and it is recommended to plan in advance and follow up professionally to ensure the rapid return of funds.

If your Shenzhen cross-border e-commerce enterprises are or ready to apply for export tax rebates, but worried about the complexity of the process, the information is cumbersome, welcome to sweep the code to add our online customer service (WeChat: jxhqcy890 / cell phone: 16625410105), to arrange for the manager to answer questions, provide professional advice and full one-on-one service!