In 2023, a ceramic company mistakenly filled set as piece, causing $120,000 in tax refunds to evaporate instantly; in 2024, a smart lighting factory failed to notice a change in measurement units, resulting in customs lock-in - home goods,Export DrawbackThe lifeline of home furnishing products often lies in the small unit - of - measurement column on the customs declaration form. 60% of tax - refund failures are due to the filling of basic information that enterprises think wont be wrong.

I. Tax - Refund Tragedies Caused by Unit - of - Measurement Errors

In a 2023 ceramic tableware export case, the company mistakenly filled set as piece, leading to the rejection of a $120,000 tax refund application. This is not an isolated case. Among the disputes weve handled:

• 35% of tax - refund delays are due to inconsistent units of measurement
• Each error causes an average loss of 28,000 yuan
• Correction of duplicate declarations took up to 45 working days. A home textile company listed curtains as meters while declaring them as sets during customs clearance. The data discrepancy directly triggered a tax audit, resulting not only in lost refundable taxes but also a 200,000 yuan administrative penalty.

II. Golden Rules for Standardized Operation of Units of Measurement

1.Trinity Comparison Method

Triangularly verify the units of measurement in the customs declaration form, VAT invoice, and export contract:

• Sofas should uniformly be declared as piece (HS Code 94036000)
• Bedding sets must be labeled as set,
• Combination furniture should be filled according to the minimum sales unit

2.HS - Code Corresponding Method

Confirm the legal unit of measurement through the HS CODE query system:

3.Cross - Departmental Coordination Mechanism

Establish a data verification process among the finance, customs, and business departments:

• A three - department joint - signature system 72 hours before shipment
• Establish a standard library for commodity units of measurement
• Implement mandatory verification by the ERP system

When you are about to submit the next tax - refund application, remember: The unit of measurement is not a simple word game but a precise gear in the value chain. We suggest that when signing an agency agreement, be sure to confirm whether the service provider has three core qualifications: Customs AEO certification, an electronic port direct - connection system, and a professional customs team.