Issued by: State Taxation Administration
Issue No.: State Taxation Administration Announcement No. 3 of 2025
Release Date: January 27, 2025
Effective Date: January 27, 2025
Links: https://fgk.chinatax.gov.cn/zcfgk/c100012/c5238152/content.html

The main contents of this announcement include:
1. Taxpayers exporting goods via overseas warehouses can apply for pre-export tax refund after the goods are declared and leave the country, despite the goods have not yet been sold. Subsequent tax settlement will be based on the actual sales of the goods.

2. Taxpayers who have received pre-export tax refunds must settle the refund during each VAT filing period before the settlement deadline (April 30 of the following year). Failure to settle on time requires the taxpayer to return the pre-export tax refund and the export tax refund (exemption) can not be processed until they have been actually sold.

3. When settling the pre-export tax refund, if the goods have been sold, the taxpayer must confirm the difference between the actual refund (exemption) amount calculated based on sales and the pre-export tax refund amount. If the goods remain unsold, the taxpayer must confirm "adjustment required" and fully repay the pre-export tax refund before completing the settlement procedures.

4. When taxpayers who have applied for pre-export tax refunds need to change their tax refund (exemption) method or withdraw their export tax refund (exemption) filing, they must complete the pre-export tax refund settlement.

5. For goods exported via overseas warehouses before the implementation of this announcement but for which export tax refund (exemption) has not yet been declared, the provisions of this announcement shall apply.