Yes.
The specific handling methods are as follows:
1. Change the product name on the customs declaration form.
Contact the customs broker, submit a declaration of non-refundable tax, and modify the name of the customs declaration item. It will take approximately 10 working days.
2. Modify the item name of the input invoice.
Contact the supplier, invalidate the previous input invoice, and issue a new input invoice according to the name of the customs declaration item. If you are an experienced person, you will usually issue an input ticket after the customs declaration form is returned. The Chinese product name on the customs declaration form must match the value-added tax invoice. Any discrepancy between the English product name on the bill of lading and the English product name on the customs declaration form will not affect the tax refund.
When audited by the tax refund department, the input invoice of the foreign trade company needs to be completely consistent with the product name in the export customs declaration, and the quantity must also be consistent or have a corresponding conversion relationship. If it is different, it is suspicious. The product name is the key and the most important. , so it needs to be returned to the factory and reopened. Export customs declaration is based on the HS code of the product and related declaration elements, but factory exports do not have these problems. The product name on the VAT invoice must be consistent with the product name on the customs declaration form. Invoices can be issued by common name and common unit. Extended information
This can be divided into the following two situations:
1. If the business unit on the customs declaration form is a trading enterprise and does not have production and processing functions, it requires the following: The product name and the product name on the VAT invoice must be consistent. Not only the product name, but also specifications, models, brands and other information must be consistent, otherwise the tax refund will be affected;
2. If the business unit on the customs declaration is a production Enterprises with production and processing functions. Generally, suppliers issue invoices for raw materials or semi-finished products, and the finished products are made into customs declarations through production and processing. In this case, the customs declaration product name may be inconsistent with the VAT invoice product name, and it will not affect the tax refund. , is allowed and exists objectively.
3. There must be at least one of the first unit of measurement and the second unit of measurement on the export goods declaration form provided by the export enterprise or other unit when applying for export tax refund (exemption), and the unit of measurement declared by the export enterprise. The unit of measurement on the matching special VAT invoice must match, and the commodity name on the above-mentioned export goods customs declaration form and special VAT invoice must match, otherwise the export tax refund (exemption) shall not be claimed.
4. If multiple parts and components of the same goods need to be declared together with the same commodity name, the enterprise should record the correlation of different commodity names and different units of measurement on the export goods customs declaration form and special value-added tax invoice. The conversion standard shall be reported in writing to the competent tax authority. After confirmation by the competent tax authority, tax refund (exemption) may be applied for.
Zhejiang Electronic Port - Is the VAT invoice exactly the same as the name of the customs declaration