The Export Goods Tax Refund (Exemption) Management Measures stipulate that all export goods subject to or should be subject to VAT and consumption tax can apply for tax refund (exemption) in accordance with national regulations. Except for certain imported goods and goods purchased from small-scale taxpayers with ordinary invoices, all goods are eligible for export tax refund (exemption), benefiting from VAT and consumption tax refund (exemption). However, in principle, export goods eligible for refund or exemption must meet the following four conditions:

The product must be subject to VAT and consumption tax.

The goods must be declared upon departure.

The product must be accounted for as a sale in financial records.

The product must be exportedA complete export agency agreement should be attached with:and cleared.

However, goods exported by the following enterprises are exempt from tax but, unless otherwise specified, are not eligible for refund.

Self-produced goods exported by small-scale taxpayers belonging to manufacturing enterprises, either independently or throughforeign tradeAgencyimport and exportcorporate agents.

Goods purchased by foreign trade enterprises from small-scale taxpayers and exported with regular invoices are exempt from tax but not eligible for refund.

Foreign trade enterprises directly purchasing tax-exempt goods (including tax-exempt agricultural products) as stipulated by the state are exempt from tax and not eligible for refund.