If you declare according to the HS code of the whole machine, you can apply for tax refund according to the collection-SKD is only a packaging form arranged according to the customer's requirements, not a simple part sale.

You issue a special invoice for export value-added tax according to the whole machine, and you can refund the tax according to the whole machine.

The verification of foreign exchange shall be based on the amount of remittance actually received from foreign customers.