Small-scale taxpayers need to submit customs declarations.
Yes, this year, State Taxation Administration of The People's Republic of China issued a new notice (Guo Shui Fa [27] No.123) on printing and distributing the Measures for the Administration of Tax Exemption for Small-scale VAT Taxpayers' Export Goods. It stipulated that all small-scale export enterprises should use the "export tax exemption declaration system" to operate and submit the export tax exemption information, which is similar to the procedures of ordinary taxpayers. Therefore, they should also go to the "export tax rebate" in the electronic port and send it to the IRS customs declaration form.