More than 90% of rejected export rebate filings fall into three categories.

First, inconsistent documents: any mismatch among the customs declaration, invoice and B/L triggers manual review.

Second, HS codes that do not match the actual goods — classify hero SKUs in advance instead of deciding at declaration time.

Third, too long a gap between invoice issuance and declaration, which can exceed the filing window.

B&N maintains an internal three-document consistency checklist reviewed before every shipment; our first-pass approval rate has stayed above 98% for two years.