Shenzhen Speed: Tax Refund upon Departure, Completed within 24 Hours from Submission to Arrival!

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Time of issue：

2025-02-21 16:26

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I.Introduction

The"Departure Tax Refund"policy refers to the ability to apply for a tax refund for specific exported goods(such as cross-border e-commerce goods exported from overseas warehouses)immediately after customs clearance,without waiting for the actual sale of the goods to be completed.This policy aims to support the development of new business models such as cross-border e-commerce,accelerate the return of corporate funds,and improve tax refund efficiency.The following are the detailed contents of the"Departure Tax Refund"policy:

To support the development of new business models such as cross-border e-commerce exports from overseas warehouses,the State Administration of Taxation issued an announcement on January 27,2025,deciding to implement the"Departure Tax Refund"policy for goods exported from cross-border e-commerce overseas warehouses.

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II.Scope of Application

• Applicable entities:Cross-border e-commerce export enterprises.

• Applicable goods:Goods exported under customs supervision code"9810"(cross-border e-commerce export from overseas warehouses).

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III.Core Content

• Departure Tax Refund:After customs clearance,enterprises can apply for a tax refund with the export customs declaration and other relevant materials.

• Tax refund declaration requirements:

• Fill in the"Overseas Warehouse Pre-Refund"identifier in the"Tax Refund(Exemption)Business Type"column of the declaration detail form(business type code:HWC-YT).

• Enterprises need to distinguish between sold and unsold goods and declare them separately.

• Shortened tax refund cycle:This policy shortens the average tax refund cycle for enterprises by more than 60 days,significantly improving the efficiency of corporate fund turnover.

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IV.Processing Procedures

• Export Pre-Tax Refund Declaration:Enterprises declare export pre-tax refunds to the competent tax authority with the export goods customs declaration and relevant materials.

• Subsequent calculations:Enterprises will calculate the tax refund amount for goods that have been refunded based on actual sales and confirm whether adjustments to the tax refund amount are needed.

• Data support:The tax authority will push the completed but uncalculated export pre-tax refund data to enterprises through the electronic tax bureau,international trade"single window,"and other systems.

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V.Policy Advantages

• Accelerate fund return:Enterprises can obtain tax refunds without waiting for the sale of goods,significantly alleviating the pressure of fund turnover.

• Improve tax refund efficiency:The tax authority provides data support through information technology,helping enterprises handle tax refunds accurately and efficiently.

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VI.Notes

• Policy applicability period:This policy will be implemented from January 27,2025.Exported overseas warehouse goods that have not yet declared tax refunds before this date are also applicable.

• Risk prevention:The tax authority will conduct strict reviews of tax refund declarations,and enterprises must declare truthfully to avoid fraudulent tax refunds and other violations.

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Conclusion

On February 7,2025,Shenzhen successfully processed the first export pre-tax refund business for cross-border e-commerce goods from overseas warehouses.The entire process,from the submission of materials by the enterprise to the arrival of tax funds,took less than 24 hours.

The"Departure Tax Refund"policy is an important measure introduced by the State Administration of Taxation to support the development of cross-border e-commerce.By allowing enterprises to apply for tax refunds immediately after customs clearance,this policy significantly shortens the tax refund cycle,improves the efficiency of corporate fund turnover,and provides strong support for cross-border e-commerce enterprises.

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