With the continuous development and changes in international trade, customs commodity code adjustments are common. For export enterprises, such adjustments may pose challenges, especially when affecting completed customs declarations. Some companies recently encountered this situation: due to customs commodity code adjustments, the codes on export declarations became inconsistent with the revised codes. How should this be addressed?

According to Article 2(3) of State Taxation Administration Announcement on Issues Concerning the Administration of Value-added Tax and Consumption Tax on Export Goods and Labor Services (State Taxation Administration Announcement [2013] No. 12), when customs adjusts commodity codes between the declaration date and export date on the customs declaration form, enterprises should declare tax rebates (exemptions) using the codes listed on the declaration form. This means even if commodity codes change, export enterprises should use the original codes on the declaration for tax claims.

Additionally, to ensure tax authorities properly understand and handle such cases, enterprises must submit the Customs Export Commodity Code, Name, and Tax Rebate Rate Adjustment Correspondence Table with relevant electronic data. This helps tax authorities comprehend code adjustments and specific differences before/after changes. This approach ensures accurate tax declarations and avoids rebate issues caused by code adjustments.

Therefore, for export enterprises facing customs commodity code adjustments, the correct approach is to continue using original declaration codes for tax rebate (exemption) claims while promptly submitting correspondence tables and electronic data to ensure accurate and compliant tax declarations.