Articles 5 and 14 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Measures for the Administration of Labor Value-added Tax and Consumption Tax on Exported Goods stipulate the procedures and time limit for the tax-free declaration of export goods of foreign trade enterprises: the goods exported by enterprises in the current month must be declared to the competent tax authorities during the tax declaration period of the next month, and the sales of export goods enjoying the tax refund (exemption) policy should be reported in the column of "sales of duty-free goods" in the tax declaration form.