All kinds of goods exported by production enterprises with the right to export or entrusted by foreign trade enterprises for export, except some commodities and goods prohibited by the state, can apply to the tax authorities for refund or exemption of value-added tax, consumption tax and customs duties on the basis of relevant documents after the goods are declared for export and financial sales.

Legal basis:

Opinions of the General Office of the State Council on Accelerating the Development of New Foreign Trade Forms and Models (V) Perfecting cross-border electronic commerce's support policies. Apply the supervision mode of cross-border e-commerce business-to-business (B2B) direct export and cross-border e-commerce export overseas warehouse throughout the country, and improve supporting policies. Facilitate cross-border e-commerce import and export return management. Optimize the list of cross-border e-commerce retail imports. Steadily carry out the pilot work of retail imported drugs in cross-border electronic commerce. Guide enterprises to make good use of cross-border electronic commerce's retail export value-added tax, consumption tax exemption policies and income tax verification and collection methods. Study and formulate guidelines for intellectual property protection in cross-border electronic commerce, and guide the cross-border electronic commerce platform to prevent intellectual property risks. By 2025, the policy system of cross-border electronic commerce will be further improved, the development environment will be further optimized, and the development level will be further improved. (The Ministry of Commerce takes the lead, and the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, the State Administration of Foreign Exchange, and the China National Intellectual Property Administration are responsible for the division of responsibilities.)