出口退税必须是在财务上作出口销售处理的货物。出口货物只有在财务上作出销售处理后，才能办理退（免）税。也就是说，出口退（免）税的规定只适用于贸易性的出口货物，而对非贸易性的出口货物，如捐赠的礼品、在国内个人购买并自带出境的货物（另有规定者除外）、样品、展品、邮寄品等等，因其一般在财务上不作销售处理，故按照现行规定不能退（免）税。 　　
（4）出口退税必须是已收汇并经核销的货物。按照现行规定，出口企业申请办理退（免）税的出口货物，必须是已收外汇并经外汇管理部门核销的货物。 　　
国家规定外贸企业出口的货物必须要同时具备以上4个条件。生产企业（包括有进出口经营权的生产企业、委托外贸企业代理出口的生产企业、外商投资企业，下同）申请办理出口货物退（免）税时必须增加一个条件，即申请退（免）税的货物必须是生产企业的自产货物或视同自产货物才能办理退（免）税。Hong Kong interim export : For some in the Mainland ports normal reporting difficulties sensitive goods, or the port refused to accept the cargo, or domestic freight forwarding goods from the carrier, such as dangerous goods, control of the West Bank can be arranged by sending the goods shipped to Hong Kong via the Hong Kong transit by air or sea, the goods to all parts of the world.

Direct import and export agents in shenzhen: access to the types of goods declaration Shenzhen, Shenzhen has vast experience and a strong human resource advantages, to ensure that goods smoothly and on time clearance. Acting declarations cover the REACH-WIN Huanggang, Man Kam To, Sha Tau Kok, four land crossings, airports, Yantian, Shekou two sea ports, and Sun Gang regulatory positions, Fukuda Bonded Zone, Yantian and warehouse three landlocked Bonded Area (warehouse).