You must also have a production license and a business license for sub-packaging, if you are a production enterprise. If it is not a production enterprise, it cannot provide these two certificates for sub-packaging, nor can it use these two certificates of foreign companies. Unless you entrust another manufacturer to repackage it for you and use its two certificates, the goods cannot flow to the market. So you can promote the market as a distributor. It's still legal.

Many such products. The raw materials are provided by a foreign company. Domestic companies repackage, company sales, etc. ...

As for tax refund, I don't know much about it. But I personally think it should be possible.