Starting from Jan 27, 2025, State Taxation Administration has implemented a policy of "tax refund upon departure" for taxpayers exporting goods overseas through cross-border e-commerce warehouses.

"Tax refund upon departure" refers to the situation where taxpayers export goods through the method of exporting to overseas warehouses (customs supervision code "9810"). Once the goods have cleared customs and left the country, they are eligible to apply for an export tax refund or exemption.

Compared to the current method, "tax refund upon departure" advances the timing of tax refunds, ensuring that the tax funds are returned to the company's account more quickly. This enhances the company's cash flow, supporting cross-border e-commerce enterprises in better expanding their overseas operations.

For goods exported under the "9810" code, after the goods have cleared customs and left the country, companies should determine the specific declaration process based on the sales situation of the goods. If the goods have been sold, they should follow the current regulations for tax refund or exemption. If the goods have not been sold, they should follow the "tax refund upon departure, sales reconciliation later" process.

When filling out the declaration details, companies should indicate "overseas warehouse pre-refund" in the "tax refund (exemption) business type" field, with the business type code being HWC-YT.

Taxpayers who have applied for export pre-tax refunds should settle their accounts within each VAT filing period before the deadline. The settlement period is from the month following the completion of the pre-tax refund by the tax authorities to April of the following year.

Tax authorities push pre-tax refund data lists that have been processed by the tax authorities but not yet settled by taxpayers to taxpayers through information systems such as the Electronic Tax Bureau and China International Trade Single Window.