After exporting enterprises import raw materials and parts tax-free through the "processing with supplied materials" trade mode, they must submit the customs declaration form for imported goods processed with supplied materials and the registration manual for processing with supplied materials to the tax department in charge of their export tax refunds. The agency shall apply for a "Certificate of Tax Exemption for Processing of Incoming Materials", and present this certificate to the tax authority in charge of taxation to apply for exemption from value-added tax and consumption tax on the goods and processing fees for processing or entrustment processing. Enterprises processing and exporting supplied materials should apply to the tax authorities for tax write-off for processing trade with supplied materials within 90 days after the expiration of the supplied materials processing manual.

For specific operation steps, please refer to the "Notice on Issuing the "Tax-Free Management Measures for Processing Trade with Incoming Materials (Trial)"" Shanghai Guoshuijin [2006] No. 29; "The State Administration of Taxation on Issuing the "Export Goods Refund" ( The relevant provisions of "Notice of Tax Exemption Management Measures" Guoshuifa (1994) No. 31.