How to handle the application procedures for tax refund on import and export goods?

I. Scope of Tax Refund

In accordance with the Customs Law of the People's Republic of China, the Regulations on Import and Export Duties of the People's Republic of China, and relevant provisions of the General Administration of Customs, Customs handles tax refunds in the following six situations:

(1) Where duties have been incorrectly levied or overpaid due to Customs errors;

(2) Where imports have been released without inspection upon Customs approval, and a shortage is discovered after duty payment and confirmed by Customs;

(3) Where import goods, after duty payment but before release, are found to have been damaged or lost during overseas transit or at the time of unloading, or damaged or lost due to force majeure after unloading but before Customs release, or are found to be leaking, damaged, or rotten during Customs inspection, proven not to be due to improper storage, upon verification by Customs, import duties may be reduced or exempted at discretion;

(4) Where export duties have been paid on goods that are subsequently not shipped for export and a withdrawal declaration is made and verified by Customs;

(5) Where import or export goods eligible for duty reduction or exemption have been taxed upon import or export for various reasons, and this is discovered later and confirmed by Customs;

(6) Where duties have been paid on import or export goods in accordance with regulations, but due to special reasons, reduction or exemption is approved by the General Administration of Customs upon special review.

II. Time Limit for Tax Refund

(1) The application for a tax refund on general import and export goods shall be limited to one year from the date of duty payment;

(2) The application for a tax refund on specific reduced or exempted goods when supplementing the exemption form shall be limited to three months from the date of duty payment.

III. Acceptance of Tax Refund Applications

(1) When applying for a tax refund within the prescribed scope and time limit, the consignee or consignor of the import or export goods, or their agent, shall truthfully fill in the "Tax Refund Application Form" (one copy for customs duties refund, two copies for surtax refunds) and attach the original duty payment receipt stamped by the bank;

(2) Tax refund applications submitted in accordance with regulations shall be accepted by the customs duty collection department that originally collected the duty;

(3) The customs shall complete the refund procedures within 30 days from the date of acceptance and provide a written reply to the applicant.