An export goods tax refund enterprise shall, after completing the customs formalities on the means of transport loaded with its export goods, apply to the customs where it declares for a special customs declaration form (light yellow) for tax refund of export goods. If the export goods go through the export formalities directly at the port customs, the enterprises will do so at the port customs. 1. If the export goods are transferred to the port customs for export after being declared by the mainland customs, the mainland customs will only handle the special declaration form for export goods tax refund after receiving the receipt of the notice of customs transfer from the port customs. According to the actual quantity and price of exported goods, the customs issues special customs declaration forms for exported goods, and collects visa fees according to regulations. The time for the customs to issue the special declaration form for export goods tax refund is within six months from the date when the means of transport carrying export goods complete the customs formalities to the date when the goods are released by the customs. 2. The export tax refund must be handled after the export goods actually leave the country. Therefore, the customs can only issue the declaration form for export goods tax refund after the goods stored in the export supervised warehouse are taken out of the warehouse and loaded with the means of transport leave the country. For the goods stored in the export supervised warehouse by means of transit, the enterprise shall apply to the local customs for the special customs declaration form for export goods tax refund after the goods are loaded and transported out of the country. 3. If the goods extracted from the export bonded warehouse are sold to domestic enterprises or foreign-funded enterprises for re-export of deep-processed products, the customs shall handle them according to the relevant provisions of carry-over processing, and shall not sign a special customs declaration form for tax refund of export goods. 4. If an enterprise loses the special customs declaration form for tax refund of export goods issued by the customs, it can reissue it within 6 months from the date of completing the customs export supervision procedures for the export goods. When re-submitting, the enterprise should first apply to the local (city) State Taxation Bureau in charge of the export tax rebate. After verifying that the export goods have not been refunded, the tax authorities will issue the Report on the Application for Issuing (Re-submitting the Customs Declaration) Certificate. After receiving the Report, the enterprise should go to the customs where the exported goods were originally issued to go through the formalities of customs declaration. The customs shall reissue the special customs declaration form for tax refund of export goods with the Report. 5. Enterprises that carry out import processing business for export tax rebate must present the approval of the competent foreign trade department, first send it to the tax department in charge of export tax rebate for examination and signature, and the tax department will register one by one and keep a copy for future reference. The customs can handle the "Registration Manual" of export materials only with the approval of the competent foreign trade department with the seal of the tax department in charge of export tax refund. If the enterprise fails to implement the feed processing contract for some reason, it needs to go through the cancellation procedures with the original "Registration Manual" or customs certificate to the competent tax authorities. 6. Foreign-invested enterprises apply for tax refund of export goods. According to the Provisional Regulations of the People's Republic of China on Value-added Tax and the relevant regulations of the State Council, the export goods produced by foreign-invested enterprises that have gone through industrial and commercial registration after 1994 1 month 1 day are in compliance with the Administrative Measures on Tax Refund (Exemption) of Export Goods. 7. If the export goods are returned to the customs or shipped under special circumstances, if the customs has issued a special customs declaration form for tax refund of export goods, the customs declarant shall return the declaration form to the customs; If an enterprise has gone through the formalities of tax refund with the State Administration of Taxation, it should apply to the Administration of Taxation for the Certificate of Refund of Export Commodities, which should be submitted to the Customs together with the customs declaration form before it can be returned. 8. The illegal fraudulent tax refund behavior of export enterprises shall be dealt with by the customs and tax authorities respectively according to the relevant regulations. Simply put, the state encourages the export of some products, and the state will refund the tax money to you after you export them.