Foreign trade companies are often faced with purchasing goods from multiple suppliers and declaring exports on the same customs clearance. In this case, the VAT-specific invoices obtained from purchasing goods may show the same product name, but the product categories may not be consistent.Export tax refundThis article will explain this issue and explain how to issue an export invoice.

Differences in categories of goodsExport tax refundThe impact

In the practical operation of foreign trade export refunds, there are no clear policy provisions that indicate that the non-conformity of the major commodity categories will directly affect export refunds. According to the existing policy requirements, the focus is on the consistency of "commodity names and measurement units". This means that if the difference in the major commodity categories in the special VAT invoice issued by the supplier is not substantial error and will not affect the qualification of the enterprise for export refunds. In the practical operation, as long as the name and measurement units of the commodity match the tariff declaration and export invoice, export refunds can usually be handled smoothly.

Determining the categories of goods in the export invoices

When a foreign-trade enterprise faces the need to determine the major categories of goods on an export invoice, the following methods can usually be used to make a decision:

(1) The independent judgment of:The financial sector can independently judge and select the most suitable commodity class based on the specific types and characteristics of commodities.This requires corporate financial personnel to have sufficient understanding and professional judgment skills about the classification of commodities.
(2) Reference amount of procurement:If the name of the goods purchased from multiple suppliers is the same, but the categories are inconsistent, and it is difficult to determine the most suitable categories, you can choose to issue an export invoice according to the categories of goods offered by the supplier with the largest amount of purchase.
b) Professional advisory bodies:In some complicated cases, can consider consulting a specialized foreign trade consulting agency to obtain professional advice on commodity classification and export invoice issuance. With the help of professional agencies, potential errors in commodity classification and export refund declarations can be effectively avoided.

For foreign trade enterprises, it is crucial to properly deal with the major categories of goods purchased from multiple suppliers in the export refund. Although the major categories of goods do not usually directly affect the eligibility for export refund, the correct and compliant issue of export invoices is essential to ensure the smooth process of the refund declaration.