Notice on the Trial Implementation of the Port of Departure Tax Refund Policy in Hainan Free Trade Port issued by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation

departure.
(iv) Transport enterprises and means of transport.
Transport enterprises are shipping enterprises with a credit rating of general credit enterprises or certified enterprises at the customs and a tax credit level of B or above.
The means of transport are ships equipped with navigation positioning and full-course video surveillance equipment and meet the customs requirements for means of transport for goods under customs supervision.
The State Administration of Taxation regularly transmits to the General Administration of Customs a list of enterprises with a tax credit rating of B or above. If the tax credit rating of an enterprise changes, the list of changed enterprises shall be regularly transmitted. The customs confirms qualified transport enterprises and means of transport based on the above tax credit rating and other information.
(V) Export enterprises.
The export tax refund (exemption) classification management category of export enterprises is Class I or Class II, and their credit rating at the customs is generally certified or above.
The General Administration of Customs regularly transmits to the State Administration of Taxation a list of generally certified and above enterprises. If the credit rating of an enterprise changes, the list of changed enterprises shall be regularly transmitted. The State Administration of Taxation confirms qualified export enterprises based on the above list and other information.
(VI) Dangerous goods are not subject to the tax refund policy at the port of departure.
III. Processing procedures
(I) The customs at the port of departure shall, upon application by the export enterprise, handle the release procedures for qualified goods shipped from the port of departure and generate the electronic information of the export goods declaration form at the port of departure. If the stopover port is used as the port of departure for the goods, the customs at the stopover port shall, upon application by the exporting enterprise, handle the release procedures for the qualified goods loaded from the stopover port and generate the electronic information of the export goods declaration form at the port of departure. (ii) The General Administration of Customs shall transmit the electronic information of the export goods declaration form at the port of departure (with the tax refund mark at the port of departure) to the State Administration of Taxation through the electronic port on a daily basis.
(iii) The exporting enterprise shall apply for tax refund at the tax authority in charge of tax refund with the electronic information of the export goods declaration form at the port of departure and relevant materials. Before the exporting enterprise applies for tax refund for the first time, it shall file the tax refund at the port of departure with the tax authority in charge of export tax refund.
(iv) The tax authority in charge of export tax refund shall handle tax refund for the exporting enterprise based on the enterprise's export tax refund (exemption) classification management category information, the enterprise's customs credit rating information cleared by the State Administration of Taxation and the export goods declaration form information at the port of departure. When export enterprises apply for tax refund, if the above information shows that they do not meet the tax refund conditions at the port of departure, the competent tax authorities shall handle the tax refund based on the customs declaration data (with the tax refund mark at the port of departure) cleared by the State Administration of Taxation.
(V) After the export goods that are shipped at the port of departure and loaded at the stopover port actually leave the country from the port of departure, the General Administration of Customs shall transmit the customs declaration data (with the tax refund mark at the port of departure) that are normally cleared and cancelled to the State Administration of Taxation on a daily basis, and the State Administration of Taxation shall feedback the customs declaration data (with the tax refund mark at the port of departure) that have been refunded to the General Administration of Customs on a daily basis. (VI) If the goods are not shipped to the port of departure and are no longer exported, the customs at the port of departure or the stopover shall cancel the export goods declaration form, and the General Administration of Customs shall provide the State Administration of Taxation with relevant electronic data. If the above-mentioned goods that are no longer exported have already handled the export tax refund procedures, the export enterprise shall pay the tax in arrears and provide the customs at the port of departure or the stopover with the tax authority’s certificate of tax payment for the goods.
For goods that have gone through the export tax refund procedures but have not gone through the customs clearance and verification procedures for more than 2 months from the date of shipment, except for force majeure or the circumstances in item (six) above and the exporting enterprise has paid the tax in arrears, they are deemed not to have been actually exported, and the tax authorities should recover the refunded taxes, and the tax refund policy at the port of departure will no longer apply.
(VII) The tax authorities in charge of export tax refunds shall verify or adjust the refunded tax amount based on the customs declaration data of normal customs clearance and verification cleared by the State Administration of Taxation.
IV. Customs and taxation departments in various places should strengthen communication, establish a contact and cooperation mechanism, and exchange information on corporate compliance and integrity and abnormal shipment of goods. The finance, customs and taxation departments should closely follow the operation of the tax refund policy at the port of departure, and report any problems encountered in the work to the Ministry of Finance (Tax Policy Department), the General Administration of Customs (General Department) and the State Administration of Taxation (Goods and Services Tax Department) in a timely manner.

V. This notice shall be implemented from January 1, 2021.