Cross-border E-commerceExport DrawbackRefers to the situation where cross-border e-commerce enterprises that meet certain conditions can obtain VAT and consumption tax refund or exemption policies. Eligible cross-border e-commerce enterprises should complete export tax refund filing before proceeding with export tax refund declaration. The declaration process for export tax refund is the same as general trade. Below are the conditions for cross-border e-commerce export tax refund:

Cross-border e-commerce enterprises eligible for export tax refund or exemption refer to entities and individual businesses that establish their own cross-border e-commerce sales platforms or utilize third-party cross-border e-commerce platforms for export activities. This does not include third-party cross-border e-commerce platforms that provide transaction services for e-commerce export enterprises.

1. Cross-border e-commerce retail export goods (Customs supervision mode code 9610).

Retail export goods under cross-border e-commerce (excluding goods explicitly ineligible for export tax refund or exemption by the Ministry of Finance and the State Taxation Administration) that meet the following conditions are eligible for VAT and consumption tax refund policies:

• The cross-border e-commerce retail export enterprise is a general VAT taxpayer and has completed export tax refund qualification certification (filing) with the competent tax authority;
• The export goods have obtained the Customs Export Goods Declaration Form (for export tax refund purposes), and the information matches the electronic data of the Customs Export Goods Declaration Form;
• The export goods are declared for tax refund within the deadline;A complete export agency agreement should be attached with:Step - by - step service quotation sheet
• The cross-border e-commerce retail export enterprise belongs toforeign tradeFor enterprises, the purchasedimport and exportGoods must have corresponding VAT special invoices, consumption tax special payment receipts (split bills), or Customs import VAT and consumption tax special payment receipts, and the content of these documents must match the information on the Export Goods Declaration Form (for export tax refund purposes).

2. Cross-border e-commerce business-to-business export goods (Customs supervision mode codes 9710 9810).

Referring to the general trade (Customs supervision mode code 0110) export goods policy for export tax rebates, the following basic conditions must be met:

• The goods must have actually left the country after Customs declaration;
• The goods must be recorded as sales in the financial accounts;
• The sales must be made to overseas entities or individuals;
• Foreign exchange must be collected on time.