Is it legal for Apple's mobile phone export tax rebate to be sold back to domestic duty-free shops?

It is legal for Apple's mobile phone export tax rebate to be sold back to domestic duty-free shops.

Among them, iPhone7 belongs to 20 kinds of goods that are not duty-free, and you need to pay taxes when you enter the country. Even if passengers bring their own iphone7, they still need to declare tax to the customs before going through the customs. The tax rate is 15%.

The price of the duty-free iPhone is very attractive, but we can't ignore some details. For example, the pre-sales and after-sales issues that we often talked about in the iPhone purchase strategy in the past are the precautions for us to buy duty-free iPhones this time.

Registration:

Export enterprises shall, within 30 days from the date of approval, fill out the tax refund registration form for export enterprises (the production enterprise shall fill in triplicate, one for the tax refund organ, one for the grass-roots tax refund department and one for the enterprise) on the strength of the approval document of MOFTEC and its authorization document for approving its export operation right, industrial and commercial business license, customs code certificate and tax registration certificate.

For the export goods purchased by foreign trade enterprises, the foreign trade enterprises shall, after purchasing the goods, ask the suppliers to issue special VAT invoices or ordinary invoices in time; The special VAT invoice issued for purchased goods belongs to the VAT anti-counterfeiting tax control system, and the tax refund (subject to the national real-time policy) department requires foreign trade enterprises to go through the certification procedures within 30 days from the date of invoicing.