Article 65 When refunding export tax, the exporter shall apply to the foreign exchange bureau with the required materials. After verifying the authenticity, the foreign exchange bureau shall write off the exporter's export performance and issue an export receipt/verification form (Annex 4). The bank shall handle the formalities of selling and paying foreign exchange for the exporter with the export receipt/verification form. Where an import declaration form is provided, the foreign exchange bureau shall check and close the corresponding import declaration form in the "China Electronic Port-Import Payment System" as required.

Article 66 When applying for refund of foreign exchange, an exporter shall provide certification materials to the foreign exchange bureau in accordance with the following provisions:

(1) If the execution of the contract is terminated for some reason after the export declaration has not been made, but all or part of the payment has been received in advance, the export contract shall be written off, the certificate of termination of execution of the contract or the repayment agreement, and the certificate of foreign exchange receipt issued by a professional bank or bank.

(2) If the export declaration has been made and the foreign exchange has been collected, but the verification procedures have not been completed, the export contract, compensation agreement, verification form, customs declaration form and special seal for verification shall be provided. If it is a return payment, an import declaration form marked "Return" should also be provided.

(3) For those who have gone through the formalities of export declaration, foreign exchange collection and verification, provide export contracts, tax refund agreements, special tax refund forms for verification, or certificates of non-tax refund (or tax payment) issued by tax authorities; If it is a return payment, an import declaration form marked "Return" should also be provided.

(4) If the payment for goods is remitted to China by mistake from abroad, it shall provide a description of the situation, a letter from the foreign party requesting the withdrawal of foreign exchange, a special copy for verification or a receipt certificate issued by the bank.