When processing return shipments, modifications, or cancellations of export customs declarations, businesses must submit the "Certificate of Tax Refund Status for Export Goods" to customs authorities. This tax document can be issued regardless of whether the goods have received tax refunds. For enterprises, efficiently obtaining this certificate directly impacts operational efficiency. This article provides a comprehensive guide on applying for the certificate through the electronic tax bureau.
Step-by-Step Online Application Process
The entire application consists of four simple steps that can be completed within minutes.
Step 1: Login and Access the Function Module
Begin by logging into the electronic tax bureau portal. Navigate through the main menu: [Tax Services] → [Certificate Issuance] → [Certificate of Tax Refund Status for Export Goods]. The system will automatically redirect to the application page. This initial step establishes the foundation for subsequent operations.
Step 2: Complete Application Information
On the application page, click the [New] button to access the form. Businesses must accurately complete all required fields, as the authenticity and completeness of information directly affect approval outcomes.
Critical Considerations for Tax Refund Status Selection
When completing the application, proper selection of tax refund status is essential:
-
Situation 1: Unclaimed Tax Refunds
If the customs declaration hasn't been submitted for export tax refunds, select "Unclaimed Tax Refunds." Provide detailed return shipment information including reasons and quantities before clicking [Save]. -
Situation 2: Processed Tax Refunds
For goods that already received refunds, choose either "Tax Refund Reversed" or "Tax Refund Repaid" based on actual circumstances. Complete all return shipment details including quantities and units of measurement. Use [Save and Add] for multiple declarations.
Step 3: Submit the Application
After completing all declaration information, return to the form list page. Select the relevant data and click [Data Self-Check] for system verification. Only after passing this check can you click [Submit] to formally file the application. A "Submission Successful" notification confirms completion.
Step 4: Check Approval Status
After submission, track progress via: [Inquiries] → [Export Tax Refund Information] → [Refund Approval Status]. Select "Certificate of Tax Refund Status for Export Goods" to monitor real-time updates.
Upcoming Policy: Electronic Data Verification
According to a joint announcement by customs and tax authorities, starting January 1, 2026, electronic verification will be implemented between the certificate and customs declaration data. This enhancement aims to improve efficiency and accuracy, requiring businesses to ensure data consistency to avoid processing delays.
The policy is established under Customs-Taxation Joint Announcement No. 256 of 2025 regarding electronic verification procedures.
In summary, the online application process for the certificate is straightforward. By following these steps and maintaining accurate information, businesses can efficiently obtain necessary documentation to facilitate smooth operations.