It must be within the scope of value - added tax and consumption tax collection. All value - added tax taxable goods are required to pay value - added tax and goods and services tax. In addition to directly imported duty - free agricultural products, there are 11 categories of consumer goods such as tobacco and alcohol.Cosmetics & Personal Care,

The reason for this requirement is that the tax refund (exemption) for export goods can only refund or exempt the paid and payable amounts of value-added tax and consumption tax. Goods not subject to value-added tax (including tax-exempt goods stipulated by the state) are not eligible for refunds, fully reflecting the principle of no payment, no refund.

The goods must be declared for export from the relevant country. One of the main criteria for determining the eligibility for reimbursement (exemption) is the distinction between export declaration and non - export declaration. Unless otherwise specified, regardless of whether the export enterprise settles in foreign exchange or RMB, and regardless of the financial treatment method of the export enterprise, the goods will not be refunded.

If you sell goods denominated in foreign currency in China, such as in hotels, guesthouses, etc., since they do not meet the conditions for export and leaving the country, tax refund (exemption) will not be granted.

The goods must be regarded as financial goods for export sales. Export goods can only be refunded after being processed financially in export sales. That is to say, the regulations on export tax refund (exemption) only apply to export goods transactions, and do not apply to donated gifts, goods purchased and carried for export by domestic personnel (except as otherwise specified), samples, exhibits, emails, etc. This is usually not a financial sale, and tax refund (exemption) cannot be granted according to current regulations.

foreign tradeThe goods exported by an enterprise must meet the above three conditions simultaneously.

Production enterprises (including production enterprises with the right to operate, production enterprises that export on behalf of foreign trade enterprises, and foreign-invested enterprises) must have an additional condition when applying for export tax refund (exemption) of goods, otherwise it will not be handled. That is, for the goods applying for tax refund (exemption), tax refund (exemption) can only be granted when the goods are self-produced or regarded as self-produced by the production enterprise.import and exportHow to quickly handle the customs clearance of imported goods?