Export tax rebates for cross-border e-commerce involve the business entity, export method, customs declarations, purchase evidence and filing deadlines. A business should first confirm which policy conditions apply to its operating model.
Orders, product data, export records and financial records should be kept reconcilable during day-to-day operations rather than reconstructed when a filing is due.
Policies and operating guidance may change. Eligibility should be checked against the latest documents and responses from the State Taxation Administration and the competent tax authority.