For tax-exempt export goods, the taxpayer shall, within three (3) months from the day following their release from the factory, submit the tax exemption certificate and a copy of the export declaration to the competent tax authority where the manufacturer is located for case closing. If the aforesaid filing is late, commodity tax shall be levied.

For taxed export goods, the taxpayer shall, after the goods are exported, submit a tax payment certificate and a copy of the export declaration to the competent tax authority where the manufacturer is located for tax refund.

If tax-exempt export goods cannot be exported or are returned for sale in the domestic market, the taxpayer shall submit a self-prepared tax payment certificate to the competent tax authority where the manufacturer is located before selling, unless the goods are shipped and returned to the factory.

Matters with regard to the account keeping, account offset, and tax return for taxable materials that are used in the production of export goods shall follow the Measures for Offset and Refund of Material Tax for Export Goods.