China Allows Tax Refund Upon Departure for Ecommerce Exporter
The State Taxation Administration of the PRC released the Announcement on Supporting the Development of Overseas Warehouses for Cross-border E-commerce Export Tax Refund (Exemption) (Announcement No. 3 of 2025) on 27 January 2025, announcing that from the release date of the Announcement, goods exported by taxpayers from overseas warehouses via cross‑border e‑commerce are eligible for “tax refund upon departure”.
The provisions of the Announcement are as follows:
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Taxpayers that export goods through overseas warehouses (customs supervision code 9810) may apply for export tax refund (exemption) after the goods have been declared and left the country.
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When taxpayers apply for export tax refund (exemption), if the goods have already been sold, they shall apply for export tax refund (exemption) in accordance with current regulations; for goods that have not yet been sold, export tax refund (exemption) can be declared and processed by means of “tax refund upon departure and final settlement after sales ". That is, after the goods have been declared for departure, export tax refund (exemption) can be applied for and processed in advance. Final settlement of tax amount can be processed later in accordance with the sales situation of the goods.
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Taxpayers shall differentiate between goods that have not been sold and goods that have been sold when declaring, and declare them separately. If no differentiation has been made, the goods will be deemed to be not yet sold and a unified declaration for export tax refund in advance will be made.
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Taxpayers that have exported goods through overseas warehouses before 27 January 2025 but have not yet applied for export tax refund (exemption) shall apply for export tax refund (exemption) by means of "tax refund upon departure".
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