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Scope of Policy Application

a)  Port of departure

Port of departure belongs followings: Luzhou port in Luzhou City, Guoyuan port in Chongqing City, Yunchi port in Yichang City, Chenglingji port in Yueyang City, Yangluo port in Wuhan City, Chengxi port in Jiujiang City, Zhujiaqiao port in Wuhu City, Longtan port in Nanjing City, Yongjia port in Zhangjiagang City, Langshan port in Nantong City, Taicang port in Suzhou City, Lianyungang port in Lianyungang City and Qianwan port in Qingdao city.

b)  Port of leaving

Leaving port is Shanghai Waigaoqiao port area and Shanghai Yangshan Bonded Port Area.

c)  Stopover port

l  For ships carrying goods subject to the tax refund policy of the port of departure, goods can be added at Longtan port of Nanjing, Yangluo port of Wuhan and Taicang port of Suzhou, but they are not allowed to stop at other ports other than the above ports or unload goods at the above ports.

l  The goods to be added from the stopover port shall be the container goods that have been declared for export and have left the country through the departure port specified in Item (b) above.

d)  Transport enterprises and means of transport.

l  The transportation enterprise is a shipping enterprise with general credit rating or certification enterprise in the customs, and the tax credit rating is B level or above.

l  The means of transport are ships equipped with navigation positioning, whole process video monitoring equipment and meeting the requirements of the Customs for carrying goods under customs supervision.

l  The State Administration of Taxation regularly transmits to the General Administration of Customs a list of enterprises with a tax credit rating of B or above. If the tax credit rating of an enterprise changes, the list of changed enterprises shall be regularly transmitted. The General Administration of Customs shall, in accordance with the above-mentioned tax credit rating and other information, confirm qualified transport enterprises and means of transport.

e)  Export enterprises

l  The category of export tax refund (Exemption) management of export enterprises is one or two, and the credit rating of export enterprises in the customs is general credit enterprise or certification enterprise.

l  The General Administration of Customs regularly transmits the list of general credit enterprises or certified enterprises to the State Administration of taxation. If the credit rating of an enterprise changes, the list of changed enterprises shall be regularly transmitted. The State Administration of Taxation shall confirm the qualified export enterprises according to the above list and other information.

Main Flow

a)  The Customs at the place of departure shall, according to the application of the export enterprise, handle the release formalities for the qualified goods that are shipped from the port of departure, and then generate the electronic information of the declaration form of export goods at the port of departure. If the port of departure is the port of departure of the goods, the Customs at the place of stopping shall, according to the application of the export enterprise, go through the release procedures for the qualified goods added from the port of stop, and then generate the electronic information of the declaration form for export goods at the port of departure.

b)  The General Administration of Customs shall transmit the electronic information of the declaration form of export goods at the port of departure (with the tax refund mark at the port of departure) to the State Administration of taxation through the electronic port on a daily basis.

c)  Export enterprises shall apply for tax refund to the tax authorities in charge of tax refund with the electronic information and relevant materials of the declaration form of export goods at the port of departure. Before applying for tax refund for the first time, an export enterprise shall file the tax refund at the port of departure with the tax authorities in charge of export tax refund.

d)  The tax authorities in charge of export tax refund shall handle tax refund for export enterprises according to the classified management category information of export tax refund (Exemption), the enterprise customs credit rating information sorted by the State Administration of Taxation and the export goods declaration form information at the port of departure. When an export enterprise applies for tax refund, if the above information shows that it does not meet the conditions for tax refund at the port of departure, the competent tax authority shall handle the tax refund according to the customs declaration data (plus the tax refund mark at the port of departure) cleared and verified by the State Administration of taxation.

e)  After the actual departure of the export goods installed at the port of departure and those installed at the port of departure, the General Administration of Customs will transmit the data of the declaration form (with the tax refund mark at the port of departure) that has been normally closed and written off to the State Administration of Taxation on a daily basis, and the State Administration of Taxation will feed back the data of the declaration forms (with the tax refund mark of the port of departure) to the General Administration of Customs on a daily basis.

f)  If the goods are not transported to the departure port and will not be exported, the Customs at the place of departure or the place of stoppage shall cancel the declaration form for export goods, and the General Administration of Customs shall provide the relevant electronic data to the State Administration of taxation. If the above-mentioned goods no longer exported have gone through the formalities of export tax refund, the export enterprise shall make up the tax and provide the Customs at the place of departure or the place of stoppage with the certificate of tax payment issued by the tax authorities.

For the goods that have gone through the formalities of export tax refund but have not gone through the formalities of customs clearance and verification for more than two months since the date of shipment, except for the case of force majeure or in Item (d) above, and the export enterprise has paid the tax, they shall be deemed as not actually exported, and the tax authorities shall recover the tax refunded, and the tax refund policy at the port of shipment shall no longer apply.

g)  The tax authorities in charge of export tax refund shall write off or adjust the refunded tax according to the data of the declaration form cleared and written off by the State Administration of taxation.