(1) Must be goods within the scope of value-added tax and consumption tax. The scope of value-added tax and consumption tax includes all value-added taxable goods except tax-free agricultural products purchased directly from agricultural producers, as well as 11 categories of consumer goods listed for consumption tax, such as tobacco, alcohol and cosmetics. The reason why this condition must be met is that the export goods refund (exemption) tax can only be refunded or exempted from the amount of tax and tax payable on goods that have been levied on value-added tax and consumption tax. Goods that are not subject to value-added tax and consumption tax (including goods that are exempt from tax by the state) cannot be refunded, so as to fully reflect the principle of "no refund without tax.

(2) Must be goods declared for export. The so-called export, that is, the output gate, it includes self-export and entrusted agent export two forms. Distinguishing whether the goods are declared for export is one of the main criteria for determining whether the goods fall within the scope of tax refund (exemption). All goods sold domestically and leaving the country without customs declaration shall not be regarded as export goods for tax refund, unless otherwise provided, regardless of whether the export enterprise is settled in foreign exchange or RMB, and regardless of how the export enterprise is financially handled. For goods sold in China that receive foreign exchange, such as hotels, restaurants and other goods that receive foreign exchange, etc., because they do not meet the conditions for departure for export, no tax refund (exemption) can be given.

(3) Goods that must be financially processed for export sales. Export goods can only be refunded (exempted) after they are financially processed for export sales. In other words, the provisions of export tax refund (exemption) only apply to trade export goods, while for non-trade export goods, such as donated gifts, goods purchased by individuals in China and brought out of the country (except as otherwise provided), samples, exhibits, mailed goods, etc., because they are generally not sold financially, they cannot be refunded (exempted) according to the current regulations.

(4) Must be goods that have been received and written off. According to the current regulations, the export goods that export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and have been written off by the foreign exchange administration department. The state stipulates that the goods exported by foreign trade enterprises must meet the above four conditions at the same time. Production enterprises (including production enterprises with import and export management rights, production enterprises that entrust foreign trade enterprises to act as export agents, and foreign-invested enterprises, the same below) must add a condition when applying for tax refund (exemption) for export goods, that is, the goods applying for tax refund (exemption) must be the self-produced goods of the production enterprise or regarded as self-produced goods in order to apply for tax refund (exemption).