Export Tax Rebate

What Is Export Tax Rebate

Export rebates (exemption), referred to as the export tax rebate, its basic meaning is the refund of export products, domestic production and circulation in the actual payment of the product tax, value added tax, business tax and special consumption tax. Export tax rebate system is an important part of national revenue. Mainly through the refund of export tax rebate exports to balance domestic taxes already paid the tax burden on domestic products, so that the cost of their products not included into the international market and foreign products to compete under the same conditions, thereby enhancing competitiveness and expand exports foreign exchange.

Goods Scope Applicable to Export Tax Rebate (Exemption)

The goods scope applicable to export tax rebate (exemption) in China primarily refer to:

1.  Goods subject to value added tax and consumption tax, including all the VAT taxable goods (excluding those tax-free agricultural products that directly purchased from the farmers, as well as 11 categories of consumer goods such as tobacco, alcohol, cosmetics, etc. the Export Tax Rebate (Exemption) shall only be carried out on the goods that have already been levied VAT and consumption tax or shall only exempt the assessment paid and the amount liable to tax. And for the Goods that have not been levied value-added tax and consumption tax , goods (including duty-free goods prescribed by the State ) are not entitled to a tax rebate, which fully embodies the principle of “ Tax Rebate shall not be granted to the goods from which the tax have not been levied.”

2. Goods that are declared at China’s customs for export. The export consists of self-support export and principal-agent exports. One of the major criteria deciding whether or not the goods belong to the categories of tax refund (exemption) is to check whether the goods are declared at China’s custom for export. For domestic sales that are not subject to the export declaration, if not otherwise stipulated, shall not be regarded as export goods and therefore shall not be refunded no matter how the export enterprise make the payment or how they manage their financial matters. For the goods that are sold domestically and charged with foreign goods, such as those that sell at the Hotels and Restaurant, they shall not be be regarded as export goods and therefore shall not be refunded.

3. Goods that must financially go through export sales. Only after this the tax of the goods could be refunded (exempted). That is to say, the principle of the Export tax refund (exemption) applies only to goods for the export trade, other than non-tradable export goods, such as donations of gifts, or domestic personal purchase that comes with the people when leaving the country (except as otherwise specified), samples, exhibits, mailings, etc. as these goods are not subject to the sales procedure they cannot be can not ne refunded (exempted).

4. Goods that have been collected and have been written-off. In accordance with existing regulations, the goods that export enterprises shall apply for a refund (exemption) must be goods that received foreign exchange and written off by the foreign exchange administrative departments. The State stipulates that those goods must fall into the above mentioned 4 categories: for manufacturing enterprises (including manufacturing enterprises with the right to operate import and export, enterprises commissioning the foreign trade enterprises to conduct export, and foreign-invested enterprises, same as below), an additional condition must be added when applying for export tax rebate (exemption ), that is, the goods that export enterprises shall apply for a refund (exemption) must be self-produced ones or regarded as self-produced ones.

152 responses to “Export Tax Rebate”

  1. Dear Sir,
    please let us know what is current export rebate % ( percentage ) to be given on medical disposable.
    Regards
    Akbar Siddiqui.

  2. Ameen Shirbeeni says:

    Dear Sir,

    Kindly advise the rebate in %, for healthcare products like magnetic matteresses, bracelets and clothing.

    Many thanks.

  3. Nydia Hernandez says:

    Hello!

    Where can I find the export tax rebate for meshes? HTS 731419, 731431 & 731441?

    Thank you in advance for your answer!

    Best Regards,

  4. Detlef says:

    Dear Xixi ,

    could you please let me know the tax refund for HS code 2933.7100.00 ( caprolactam industrial grade).

    thank a lot in advance

    Mr. Detlef from Germany

  5. Harish sharma says:

    Hello sir this is harish sharma from india . I am planning to open a trading company with my chinese friend in jieyang city for trading of pvc footwear . I want to know some points
    1- what documents are needed to open a partener ship firm
    2- how long it take to get the export licence
    3- how much is draw back on exports of pvc slippers
    Thanks and regards
    Harish

  6. sushil singal says:

    hello sir ,
    Please can you advise what is the export rebate available to Chinese exporter of A4 copier paper , HS CODE 4802.56.90
    thank you

    • Xixi says:

      Hi Sushil,

      Please consult your supplier for correct HS code they use to declare at customs.
      The system shows your HS code is incorrect.

      Regards,
      Steven

  7. Chandrashekhar says:

    I am importing Automobile Combination Switch from a supplier in China, under HS Code: 8536500000, and the supplier is exporting through his nominated agent as the manufacturer does not have a export license, please advise me
    1. whether export tax is leviable by the supplier,
    2. If it is being exported by a agent,
    how do I get back the refund of export tax paid by me or the agent or the supplier.

    Thanks

    • Xixi says:

      Dear Chandrashekha,

      The export refund is given to chinese exportor, to refund the VAT they have paid.
      In your case, if you want to get the tax refund, you will have to either set up a trading company in China to handle the export or sign agreement with export agent(you need to find a supplier to issue VAT to the export agent) so they can handle the export for you.

      Best regads,
      Steven

  8. M Sachin says:

    Sir,

    Please advise on the official web site link to get information on export rebates HS code wise .

    Thanks

  9. Irene Alcala says:

    Please, would like to know tax rebate for following products:
    7225400000 steel sheets with boron added
    many thanks.

    • Xixi says:

      Dear Irene,

      The tax rebate rate for 7225400000 is 13%.

      Steven

      • Irene Alcala says:

        tHANK YOU VERY MUCH, JUST TO BE SURE I’M CALCULATING OK, PLEASE SEE BELOW AND KINDLY ASK YOU TO CONFIRM STRUCTURE OF PRICE + TAXES.:

        600.00 fob mill
        102.00 VAT 17%
        702.00 FOB+VAT

        702.00 FOB+VAT
        -91.26 REBATE 13%
        610.74 TOTAL

        TO THIS TOTAL AMOUNT I’LL ADD FREIGHT COST TO DOCK.

        THANKS AGAIN
        IRENE

        • Xixi says:

          Dear Irene,

          The tax refund rate is related with after-tax RMB price.

          For example,

          If our company bought 1 Ton steel sheet, the price the supplier gave us is 8000RMB/T(including VAT). The tax refund rate for that is 13.

          The tax refund I can get is: 8000/1.17×0.13 = 888RMB per ton

          Even if I quoted you 1 million USD per ton(that doesn’t mean I can get 1 million x 0.13 USD tax refund), I can only get 888RMB per ton tax refund from the government.

          So you know that tax refund is not related with USD price quoted, it is related with the VAT tax we have paid in China.

          Hope this helps.

          Regards,
          Steven

          • Fede says:

            Dear Steven, I want to ask something related with this, what happen with the VAT? is a credit for the exporter, it should be considerated in the quotation.. I mean, the exporter buy at Net Price+VAT, and when it export it export at Net Price-rebate, but the VAT is a credit, he can request the return of the VAT, or use it to pay profit tax or other kind of taxes…

            regards
            Fede

  10. Xixi says:

    Dear Manmeet,

    The tax rebate rate for Corn Starch (HS 11081200) is 0.

    Steven

  11. Malik says:

    Hi, can u please tell about export rebate on Polyester Staple Fibre H. S code is 55012000-55032000-55062000

    • Xixi says:

      Dear Malik,

      The tax rebate for these HS code are:
      5501200000 16%
      5503200000 16%
      5506200000 16%

      Best regards,
      Steven

  12. Dear Sir,

    Please inform tax rebate for this following HC Code:

    1) Aluminium profiles – 7604.21.00 / 7604.29.20

    2) ACP – 7606.92.00

    3) Aluminium grids – 7616.91.00

    4) Aluminium coils – 7610.90.00

    5) VIDRO TEMPERADO – 7007.19.00

    6) Laminated glass – 7007.29.00

    7) Float glass – 7005.29.00/7005.21.00

    Thanks in advance

    • Xixi says:

      Dear Celso,

      Below is the tax refund rate to your HS code list:
      1) Aluminium profiles – 7604.21.00 / 7604.29.20
      7604210000 13%
      can’t find 76042920 on tax refund system, please double check if it is correct HS code.

      2) ACP – 7606.92.00
      7606920000 13%

      3) Aluminium grids – 7616.91.00
      7616910000 13%

      4) Aluminium coils – 7610.90.00
      7610900000 13%

      5) VIDRO TEMPERADO – 7007.19.00
      7007190001 13%
      7007190090 13%

      6) Laminated glass – 7007.29.00
      7007290000 13%

      7) Float glass – 7005.29.00/7005.21.00
      7005290002 5%
      7005290090 0%
      7005210000 0%

      On the tax refund system, we need to know 10 digit HS code(not 8 digit).

      Best regards,
      Steven

  13. TAREK says:

    DEAR SIR.,
    I OPEN A HK COMPANY FROM ONE YEARS AGO
    AND I WANT ASKED HOW TO FIND MY WAY TO TAXE REFUND
    1- CAN I GET IT BY MY COMPANY
    2- HOW CAN I REGISTED IN TAX REFUND
    OR WHICH COMPANY CAN I GO TO IT TO HELP ME FOR THIS TOPIC

    BESTREGATD
    TAREK

    • Xixi says:

      Dear Tarek,

      Only mainland Chinese export companies are qualified to apply for tax refund. Hongkong is a part of China, but for Hongkong company, you can’t get tax refund, you can basically see Hongkong companies as a foreign companies.

      Regards,
      Steven
      China Import Magazine

      • tarek says:

        thnak you for your replay
        but , can i registed this hong kong company as chineses export company inside china under the law of ministry of commerce as (forign trade operatore)

        best regard
        tarek

        • Xixi says:

          Dear Tarek,

          No you can’t, it is like you can’t register a Taiwan company, an Indian company or a US company as export company inside China.

          However, you can set up a WFOE in China with export license, in that case, you can get tax refund.

          Regards,
          Steven
          Chinaimportexport.org team

  14. D. Narantsatsral says:

    Dear Sir/ Madam,

    We are exporting 210 motocycles from the factory in Guangzhou. The factory informed that the factory’s price contains return tax for export. Is it correct? I cannot find the law article. Please reply to my question in your website and in an email of mine?

    Thank you in advance.

  15. D. Narantsatsral says:

    Dear Steven,

    I know for most items, chinese exporters can get tax refund from the government. Sorry, my question is such different.

    We are exporting 210 motocycles from the factory in Guangzhou. The factory informed that the factory’s price contains return tax for export. So they fix their product cheaper depending on tax refund and so they cannot give back money tax refund after crossing the goods through the border. Is it correct? I understand the tax return will be calculated and given back after crossing the border. The factory’s price does not contain the tax refund. I cannot find the law article. Please reply to my question in your website and in an email of mine?

    Thank you in advance.

    • Xixi says:

      Hi D.Narantsatsral,

      The competition to get buyers are really tough among chinese suppiers, so many(if not majority) of them even don’t add profit, furthermore, they even give part of the tax refund to the buyer.

      Let me give you an example, say if you are a textile exporter, for your products you can get 16% tax refund, suppose your product cost is 1USD, you can get 0.16USD tax refund, many suppliers will quote price at 0.95USD.

      That means they have -0.05USD profit, which they can make up when getting 0.16USD tax refund after exporting the products.

      So they consider tax refund as their profit, and in fact, they give part of the tax refund to the client.

      As far as I know, many chinese suppliers operate this way.

      So in your case, I think your supplier is telling the truth, the competition is that tough.

      Regards,
      Steven
      Chinaimportexport.org team

  16. D. Narantsatsral says:

    Please reply asap. Thank you

  17. D. Narantsatsral says:

    I think that it is not fair competition and fair law. I mention in the above message that our company ordered and bought 210 motocycles which unit price is USD 525.

    • Xixi says:

      Hi D.Narantsatsral,

      I think no government will give tax refund to foreign companies.

      Steven
      Chinaimportexport.org team

  18. Shakeel says:

    Hi , sir can u please confirm the current tax rebate rate of HS Code 55032010.

  19. Konstantin says:

    Hi! Please help to find tax rebate rate for 8302100000 (steel hinge). Thank you!

  20. Muhamed Suleiman says:

    What is the tax refund rate of the code 820.320000?

  21. CT Yip says:

    Hi Steven,

    I am from a trading company of textile finished products and would like to know if the tax rebrate can be refunded according to the export value of whole finished product or just the materials with VAT invoice?

    Example:
    Raw materials cost: RMB 11.7 (included VAT) with VAT invoice
    Export value of finished goods: US 6.00

    What tax rebate I can received?
    RMB 11.7/1.17 X 0.16 = RMB 1.60 or US 6.00 X 0.16 = US 0.96?

    Thanks in advance.
    CT Yip

    • Xixi says:

      Hi CT Yip,

      Before answering your questions, could you let me know:
      1) is your company regitered in China?
      2) do you have export license?

      If this condition is not met, you can’t get refund.

      Regards,
      Steve

  22. Khalid says:

    Dear Xixi,
    We buy garments from Baima wholesale market of Guangzhou , Stationeries and Blankets from Yiwu International Trade Market. As we place order, we pay an advance deposit in RMB to the shops. Then we hand over the invoices to a Chinese Trading Company to collect the goods from them. We send the balance amount to the trading company by TT and L/C in USD. Trading co. then pays to the shops in RMB and executes the export. Now my question is:
    1. Whether the prices of those wholesale shops include tax?
    2. If the price we buy includes tax, does the Trading company get the tax refund?

  23. Jay says:

    Dear sir,
    What is the tax refund rate of the H.S code 73069000 ?

  24. hossein says:

    Dear Xixi

    Actually I AM IMPORTING MOTORCYCLE PARTS WHICH HAPPEN TO BE AROUND 40 TO 50 PARTS BUT I do not know whether the manufacturer receives the same tax rebate for all the parts or the tax rebate might be different. Because their price is really expensive and they always claim they offer the bottom price. I would like to know the structure of tax rebate with many thanks.

    Regards
    Hossein

    • Xixi says:

      Hi Hossein,

      If a suppliers can issue VAT, then technically, they can get tax refund.
      If you buy from so many products from wholesale markets, where most vendors are not companies, but small businesses that can’t issue VAT, then they can’t get tax refund.

      Regards,
      Steven

  25. Wandy says:

    Dear Xixi,

    How much can i get tax refund for hs code : 84213910 it is an air purifier filter.
    Actually iam a fright forwarder from Indonesia.the supplier of my customer do not want to send goods to our warehouse because we do not handle the tax rebate.Meanwhile supplier insist they need the tax rebate.
    Is there any way to solve the problem?

    Best Regards,
    Wandy

    • Xixi says:

      Hi Wandy,

      For this HS code, the tax refund rate is 15%.

      In China, when many suppliers quote the price, they factor in the tax refund, for example, if the cost of a product is 1USD, the tax refund for the product is 0.15USD, they might sell the product at 0.95USD, so after the tax refund, they get 10% profit, in that case, if they can’t get the tax refund, they will lose money.

      Meanwhile, foreign company can’t get tax refund, so export has to be done through the Chinese company.

      Best regards,
      Steven
      Chinaimportexport.org

    • Anoni says:

      Dear Wandy,

      If the supplier of your client wants to file a tax redemption your port of loading must be hong kong. it must cross the border so they could get a refund. i get my supplies in china also and my forwarder’s warehouse is based in GZ. evrytime my suppliers files tax rebate they just sent the good to hong kong. of course they are registered in hong kong also.

      • Xixi says:

        Hi Anoni,

        That is valuable information you have input.

        However, there is 2 issues to consider to smuggle(yes, it is actually smuggle) the products from Guangzhou to Hongkong and then ship from Hongkong to customers around the world:
        1) If in Wandy’s case, the tax refund for a product is 15%, when supplier quoted the price, they have factored in the tax refund, then they have to export properly to get profit, in that case, they would not agree to send the products to a destination you appoint within China, so you can either export through your source or smuggle to Hongkong. As in that case, they would not get the tax refund.

        2) I know that many products get low tax refund or some product the supplier can’t export properly, so supplier will ask shipping agent to ship the products from Guangzhou or Shenzhen to Hongkong(this is actually smuggling), and ship from Hongkong, as in Hongkong, there is almost no supervision or inspection on export/import, so it is ideal place for smuggling, black/grey business trade.

        Which we know, and we don’t recommend.

        Best regards,
        Steven
        Chinaimportexport.org

  26. Juan Martínez says:

    Could you please help me with the actual tax rebates of the following tariff:
    -7207120000
    -7207190000
    -7208370000
    -7208380000
    -7209161000
    -7209169000
    -7209171000
    -7209179000
    -7210490000
    -7210700000
    -7213910000
    -7214200000

    Thanks for your help, sincerely,

    Juan

    • Xixi says:

      Hi Juan,

      The tax refund rates are as following:
      -7207120000 0%
      -7207190000 0%
      -7208370000 0%
      -7208380000 We have a similar HS code in China 72083810, 0%
      -7209161000 13%
      -7209169000 13%
      -7209171000 13%
      -7209179000 13%
      -7210490000 13%
      -7210700000 We have a similar HS code in China 72107010, 13%
      -7213910000 0%
      -7214200000 0%

      Hope it helps.

      Regards,
      Steven
      Chinaimportexport.org

  27. Roberto Romero says:

    Dear sir,
    What is the tax refund rate of the H.S code 7209171000

  28. Would you please also inform tax rebate for this following HC Code:
    1) 7210490000
    2) 7210700000
    3) 7208370000
    4) 7207120000
    5) 7207190000
    6) 7214200000
    7) 7213910000

    Best regards
    Roberto

    • Xixi says:

      Hi Roberto,

      1) 7210490000 13%
      2) 7210700000 we don’t have this HS code in China, for your reference the tax rebate is 13% for 7210701000
      3) 7208370000 0%
      4) 7207120000 0%
      5) 7207190000 0%
      6) 7214200000 0%
      7) 7213910000 0%

      Hope this helps.

      Steven
      Chinaimportexport.org

  29. POh says:

    Hi we have this supplier whom customs docs for the export tax rebate was being held by a china based forwarder as a threat due to some disputes.. wish to know if the china based forwarder have any rights to hold this documents? thank you

    • Xixi says:

      Dear Poh,

      Normally shipping agent will hold original B/L before the shipping fee is paid.
      Also shipping agent will hold the Customs Declaration Document(for export rebate use) to make sure their fee is fully paid.
      Some unprofessional will charge hidden cost to shipper, if you don’t pay them, they will hold the documents.
      In practice, I think you have to pay them to release the documents and then never use them again.
      I don’t think a dispute like this worth the fuss of lawsuit, as it will cost you more.
      You have to learn your lesson and move on.

      Regards,
      Steven
      Chinaimportexport.org

  30. Michele says:

    Dear Sir,
    would you please also inform tax rebate for this following HS Codes:

    8515800090
    8516800000

    Is there an on-line register where I can get tax rebate by myself?
    Thanks a lot.
    Michele

  31. KHLAM says:

    Dear Sir,

    We want to pay our Chinese supplier in CNY instead of USD. The supplier claims that he cannot sell to us in CNY as he will then lose his VAT refund. Only by selling in USD enables him to receive the VAT refund.

    I have tried to search for information that confirms/disapproves that statement.

    Could you please clarify?

    Thank you very much in advance.

    Regards,
    KH LAM

    • Xixi says:

      Dear Khalam,

      What the supplier saying is right.
      Only by exporting properly(means they receive payment from overseas to their company account and export the products through china customs), they can then be able to claim tax refund from the government.

      Regards,
      Steven
      Chinaimportexport.org

  32. Audrey says:

    Dear Sir,

    I would like to check the tax rebate rate for a manufacturing company with HS code: 6109100021.

    I visited to the website?http://www.tax.sh.gov.cn/tycx/TYCX_tuiShuiCodeSearch.jsp?and have inputted some columns that are familiar to me.

    Once I click “check” button, it does not generate tax rebate percentage.

    Kindly advise.

    Thank you.

    Best regards,
    Audrey

  33. Amjad says:

    Dear Sir,

    i would like to know what is the tax rebate for the goods xith HS code:
    -7607110000
    -3919109000

    Best Regards

    Amjad

    • Xixi says:

      Hi Amjad,

      Please see my replies below:
      -7607110000
      Re: we don’t have this HS code
      We have 76071110,76071120,76071190, the refund rate is all 15%
      -3919109000
      Re:we don’t have this HS code
      We have 39191010, 39191091, tax refund rate is 13%

      Best regards,
      Chinaimportexport.org

  34. Beik says:

    Dear Sir
    I am CEO of an import/export Company. i am in the middle of a business with chinese companies, Please kindly clearly answer our below questions ASAP:
    1- Which of the prices are based for TAX REFUND calculation, selling price or purchasing price?
    2- Concerning income tax, is tax rate 25% or less? Is it calculated annually or for each part of cargo would be calculated individually? Meanwhile, in china tax-law it has been mentioned “annually”.

    best regards
    Amir

    • Xixi says:

      Hi Beik,

      To reply your questions:
      1) purchasing RMB price(after tax)
      2) annually, supplier need to submit balance sheet to the AIC, they need to pay 25% of annual profit. Most companies will try to hide profit and increase spending, to avoid the tax.

      Best regards,
      Steven
      Chinaimportexport.org

  35. brad says:

    Dear Sir

    Could you please tell me the tax rebate on the following HTS codes

    8412909015
    9613802010
    8714200000
    7326908587

    Thank you and best regards
    Brad

    • Xixi says:

      Hi Brad,

      These HS code is not correct.
      Please ask your chinese supplier to provide accurate HS code.

      Regards,
      chinaimportexport.org

  36. Fred says:

    Hello Steve,
    I am aware of the policy and I have a trading company here in China in Yiwu, now my question is what is the procedure in order for me to get my tax refund. Who should I get it from?
    Please explain me the process, that would be really helpful.

    I have my codes with me, but i need to know where I can submit the codes and get my refunds back.

    Thank you

    • Fred says:

      and since the income tax is 25% and is there a possibility that our tax refunds exceed the amount of the 25% income tax and hence not paying anything?

      • Xixi says:

        Hi Fred,

        The company income tax is 25%, but I believe that no more than 1% companies here will actually pay for the income tax.
        The income tax is paid annually, so you can dress up your spending to an extent that there is no much profit annually.
        For example, the actual annaul profit is 1 million RMB, but on the annual balance sheet, the spending go up to an extent that you only have 10000RMB profit, then you only need to pay 2500RMB company income tax.

        We don’t advocate tax avoidance.

        The fact is that:
        1) china company income tax is too high
        2) in practise, companies try to avoid to pay income tax

        Best regards,
        Steven
        chinaimportexport.org

    • Xixi says:

      Hi Fred,

      To be able to get the tax refund:
      1) You need to have an accountant(who is familiar with accounting matters of export)
      2) Your company is general taxpayer, instead of small-scale taxpayer.
      3) your supplier should issue VAT invoice for the purchase(most vendors in Yiwu market can’t issue VAT invoice, if you buy from them, you can’t get tax refund).

      If those conditions are met, then your accountant should know how to get the tax refund.

      Best regards,
      Steven
      chinaimportexport.org

  37. IAN LEE says:

    Hi Xixi,

    Can you find out what is the tax rebate for:
    3916 90 400
    3917 29 000
    3926 90 000

    Aside from Export Tax Rebate, are there any Value Added Tax rebate when exporting from China?

    Many thanks

  38. Manu Bongio says:

    Hi Steven, would you be so kind to check the tax refund rate of the following HS code: 3907.9990?
    Thank you and kind regards
    Manu

  39. Jason says:

    Can you please confirm the exporters rebate received from the chinese government for manufactured wooden products that are mouldings and painted??

    thanks jason

  40. Chirag says:

    Dear,

    Can you tell me rebate on pvc resin which ha code is 39041090001

  41. Dan says:

    What is the tax refund on HS -code 8431498000

  42. Raja says:

    Dear Sir,

    WE have a company registered in China and buy chinese mobile phone and tooth whitening pen and export to Europe. Factory says that there is no tax rebate on these 2 products. Therefore, please check and advice whether we can claim tax rebate on these shipment.

    Best regards,
    Raja.

  43. omar says:

    Hello Steve,
    Thank you for all you info..It really helps..
    I have a couple of questions.
    I import products from China. …I don’t have a company I’m china,I just buy from the factories and they send the goods to me.
    I have never talked about tax rebates and till a friend of mine mentioned it.
    Anyway here is my questions.
    ?is there any benefits for me or my company on the tax rebates?
    ?is the claim only for the factory or is he to share it with you?
    ?as you know we don’t know how much profit the factories make…..so how do I benefit from what the factory claims back?as you know at the end it’s me who’s paying.
    ?are we allowed to ask for what the factory claims?
    I simply just want to make sure am not paying 17% more than I should….if I can save some money it will benefit me and also my clients. ..
    Kindly let me know..
    Regards
    Omar

  44. Jin says:

    Is it true that for an Foreign-Sino Equity Joint Venture manufacturing company that VAT tax refunds for exports cannot take place during the first year of operations?

    • Xixi says:

      Hi Jin,

      In the past it is.

      As there is a requirement that the export volume need to reach certain amount to get the qualification of issuing VAT invoice, only when you get that qualification, you are able to apply for tax refund.

      I just did a brief research, the restriction has loosened up.

      Best regards,
      Steven

  45. vijay mathur says:

    Dear friend,
    What is the Value Added Tax refund on following items.
    61091000
    62063000

  46. Magdalena says:

    can you pls tell me how to claculate the tax refund.

    let us assume the price is 10.00 USD ( including 17% of VAT ) once the goods are being exported how much exporter gets back if tax refund is 16 % ( as far as I know the most common refund for ready made garments in China )

    thanks in advance

    • Xixi says:

      Hi Magdalena,

      The tax refund rate has nothing to do with USD price the exporter sell, but the RMB price(after VAT) they buy.

      The equation is:
      RMB price/1.17x tax refund rate

      Best regards,
      Steven

  47. Fraser says:

    Please help me understand , i ordered a Samsung Galaxy s4 Mobile Phone from China’s Shenzhen company called Shenzhen Topworld Technology Co., Ltd. and it costed me UDS60.00 and was to be shipped to Zambia. The seller has informed me that i needed to pay Tax clearnce for this Mobile Phone. Do i need to pay Tax for clearance in that country or the exporter in that case will the bill. To my understanding tax clearnce is paid to items of certain value.
    Please readers , help figure out this and she tells me my item will be confiscated in the next 72 hours if i dont pay.

    Please advise !!

  48. Ankit Jain says:

    Hi Xixi,

    What is tax refund on:-

    72201100
    72201200
    72202000
    7220202000
    7220203000
    7220204000
    72202010
    72202090
    72209000

  49. Natalia says:

    Dear All,
    i am searching for current form of export rebate and the appendices.(Export VAT Refund) Somebody couold help me please to recommend where to download it? I have found different form Export VAT return but I want to make sure which one is the current one.
    Thanks.

    • Xixi says:

      Hi Natalia,

      China Customs publish a book of export rebate rate for all the products, there is an English version as well.
      That is the most authentic source to check export rate, as all the online source might be a bit outdated.

      Best regards,
      Steven

  50. Natalia says:

    Dear All,
    i am searching for current form of export rebate and the appendices.(Export VAT Refund) Somebody couold help me please to recommend where to download it? I have found different form Export VAT return but I want to make sure which one is the current one.
    Thanks.

  51. Leni says:

    Dear Xixi,

    we will open orders with china supplier and they said that if this fabric send out by sea and air shipment they will get tax refund but if the fabric send out using couriers services they can get the tax refund and another thing if the qty we bought from them is small qty they will add 11% on the fabric price caused they can’t get the tax refund..
    we still not get it about this email,could you please explain to us more details.Thank you for your help.

  52. thakkar says:

    dear freind

    we are regularly importing products from china and we wish to verify export value declared at china customs by supplier which is authenticate document we can ask from supplier from china.and how to verify it is genuine.

    thakkar

  53. thakkar says:

    kindly advise us tax rebate rate for 29223902 also advise us how to check rate at http://www.tax.sh.gov.cn/tycx/TYCX_tuiShuiCodeSearch.jsp as this websight in chinese or u can advise us where to fill this no.

  54. mr singh says:

    what is the tax rebait for steel coil HS Code “7209

  55. mr singh says:

    dear sir,

    i want to know tax rebate HS Code “7209

  56. S.Ram says:

    Dear Sir,

    We plan to import a product from China with HS Code 84748090.

    We would like to know what will be the VAT rate for this and the Rate of Tax Refund available to the exporter in China.

    Also, if the Tax refund is applicable only if the exporter from China makes the export to another company which has their office registered in China.

    We are an Indian company. Hence is the Exporter eligible for the Tax refund when he makes the export to us.

    Kindly clarify at the earliest,

    Thanks and regards,

    S.Ram.

  57. Lily says:

    Hi,

    Can you help me to inform the tax rebate for HS code 39100000?
    Thanks/Lily

  58. Anil Kumar says:

    Dear Sir

    Can you expalin me please the tax rebate for Talopia fish exporting from China t Canada.

    Anil

  59. Lisa says:

    Dear All,

    I would like to request the tax rebate rates for the following HS codes:

    7208100000
    7214200000

    Thank you!

    Lisa

  60. Mahdi says:

    Hi
    What is tax refund on:
    HS CODE 84713000

  61. ankur says:

    hi
    i am ankur from india, from china manufacturers i took prices rmb without taxes. now i am planning to set up a trading office in china so that i can check quality and find better suppliers. please guide me as a foreign company, i will be able to get tax rebate as foreign investor. i will invest in mainland china.more over how much time it take for tax rebate for single consignment.please send your reply on my mail.

  62. Faheem Meer says:

    Dear Person;

    What is export rebate percentage and break-up for Overhead Conductors ACSR (HS Code; 8544492100)in China.

    Thanks & Regards,

    Faheem Meer

  63. ABASSI says:

    I wanted to buy machines and packing plastic with cash but manufacturer reclame me 13% the price of the machine to the tax . I wanted to reassure you that This LAW

    Envoyé de mon iPhone

  64. Nasser Khalfan says:

    Dear sir,
    I have purchased a well rig machine and an iron nail machine. May i know if i can reclaim my export taxes if yes is how much % and how?
    Best regards

  65. Michael Tay says:

    Dear Steven,

    I buy a lot of metal materials from China manufacturers.

    I was told that export rebate for metal products like beams, plate, pipes, bar, special metal will reduce on 1 Jan 2015.

    Do you have any news on this update?

  66. Anand says:

    Hi… You have been doing a wonderful job.

    Can you please let me know the export tax rebate for motorcycles with HS Code 8711202000

  67. Jimmy says:

    Hi Xixi,

    about the rebate 9% on Export tax,

    1. Please help to clarify if the 9% rebate apply to the following HS code:-

    7407 1000
    7409 1000
    7407 2100
    7407 2900

    2. What is the current Export tax before rebate9% ?

    Looking forward to hear from you soon.

    Thanks and Best regards,

  68. Ujwala says:

    Dear Sir,

    Will you pls advise what will be the Tax rebate on Amprolium as per the recent declaration.
    This product is falling under HS Code 29

    Best Regards
    UJ

  69. Keeran says:

    Hi there,
    Please can you advise if I qualify for customs cost refund for items brought into China and later taken out of China?
    Regards,
    Keeran

  70. Victor says:

    We import smartphones from Chinese manufacturers (not trading companies), can you clarify, when they apply for VAT refund, they provide to Customs HS codes for Smartphones (like HS code for mobile phone 85171210) or for separate components (like 85177030), which they purchased domestically for RMB?

  71. M says:

    Dear Sir,

    Could you please advise me about Vat and Refund Tax of below HS Codes?

    – 73182400
    – 84821020
    – 83113000
    – 84829900
    – 84833000
    – 85045000
    – 85169090
    – 85369090

    Thanks for your kind consideration

  72. Sonia says:

    Dear Sir,

    Greetings,

    Could you please mail me the notification on export tax rebate for items exported under HS code 72173010 .

    Thank you

  73. F.Khan says:

    What is export rebate on Blankets HS Code 6301.4000

    Thanks!

  74. Kim says:

    Dear Sir,

    We are a new export and import company in china, i would like to know how to calculate FOB price ( including tax refund, profit margin)

  75. Sunil says:

    What is the export rebate for aluminium cc coils HS code 760691 and 760692?

  76. James says:

    Hi Steven

    I want to know TAX refund % for HS CODE 3904210000.

    I would also like to know, where can we see the actual tax % for the item in the subject matter. For example, suppose being and I/E company we buy material from a factory which will raise an Invoice with particular % where can we check this actual tax.

    Waiting for reply.

    James

  77. Alex says:

    Dear Xixi,

    could you please provide VAT rebate rates for the following HS codes:

    1.68159920.10;
    2.68159920.90;
    3.68159931;
    4.68159932.10;
    5.68159932.90
    6.55013000;
    7.54024990.90

    Thanks in advance!

  78. ricky says:

    hello , please help me out , i live in china i have a china ltd company , i buy from my supplier manufacturer in electronics 17% refund , he said he open a invoice for me
    he take extra 17% for vat invoice

    for example 1) 100 rmb +17% = 17 rmb vat ,100+17= 117 rmb i have to pay him ,117 rmvb
    if i sell this to my export customer in usd = 200 rmb did i get 17% of vat of 200 rmb or 100 rmb which paid by me to the manufacturer

    2) if we open invoice , we have to pay 17% or how many percent we have to pay to manufacturer for open vat invoice

  79. George says:

    I usually buy socks in large quantities from China and I pay the manufacturer fully then my shipper collects them and ships them to me. I am told I am entitled to a tax refund. Can you please explain to me. the manufacturer has never given me a tax invoice.

  80. amit bansal says:

    SIR,
    Is their any rebate given to the agent who is making the deal in china between a exporter and the person who is purchasing?

    WAITING FOR reply

  81. Shabin says:

    what is the % tax rebate for carbon steel pipe.

  82. Paulo Araujo says:

    Dear Sir,

    my company has export license in China. We’re general tax payers.
    As you know, many suppliers in China (like YiWu suppliers) don’t provide VAT invoice.
    What happens if we pay these suppliers and export the products with no invoice?
    Are we taxed 17%?

    Thank you very much.
    Paulo.

  83. Ravi says:

    please advise me the tax refund for the HS code 8419609090

  84. HARI says:

    Dear sir,

    Is there any export tax applicable for finished goods of Alloy Castings from China

    HARI

  85. dharmendra says:

    i want to know tax rebate on aluminium powder and paste use in making AAC block
    HS CODE 7603200000

  86. Vasim Shaikh says:

    Dear Sir,

    I have registered a chinese export company and i am little confused with a taxation system. You might be able to assist me on this please.Recently i am taking quotations from manufacturers and i do export from my export company. Is it necessary for me to pay Value Added Tax for every goods i purchase to export? It doesn’t make sense for me. Could you please advise something to that i can give competitive prices to my clients. Because VAT is about 17% and manufacturers are in better position to quote.

    Please advice.

    Thanks,

    Vasim.

  87. arshid says:

    Hello xixi,

    I would like to export tires from china.The Hs code is 4011.20,could you let me know the
    Tax Rebate on above mentioned item.

    Regards
    Arshid

  88. Chetan Shah says:

    Dear Sir,

    Can you please tell us when was the Tax rebate given for the items HS code 29202010 & 29202090 exported from china & what is the % of tax rebate

    Thanks & regards
    Chetan Shah

  89. Chetan Shah says:

    Dear Sir,

    Can you please tell us when was the Tax rebate given for the items HS code 39072010 & 39072090 exported from china & what is the % of tax rebate

    Thanks & regards
    Chetan Shah

  90. ADAM says:

    Dear Sir

    1/i m importer from middle east for autoparts i order from factories in china i want to know if the price they quote on USD includes VAT or or only htey includes VAT if they quote you RMB price?

    2/ if i have china company having import export liscence can i get Tax refund if i buy from guangzhou or yiwu market? since we buy using RMB currency

    3/ what is tax refund for HS 87089390094
    regards

  91. Asim says:

    Hi

    7018.10 can you tell % for this hs code

  92. Ahsan says:

    Dear Steve,
    I want to setup a trading company in china for exporting Baby diapers to UAE and USA.

    The HS CODE is : 9619.0200

    Let me know the rebate % and Official Website of china government for applying for a Company in Guangzhou.

  93. Daniel says:

    Hello xixi , firstly i would like to thankyou for your support to the community with this Q&A page. i have some questions,i will list them down in sequence:

    1) is Export tax rebate/refund is given to the supplier/manufacturer or to the Buyer/customer?

    2)I have purchased items ( Hydraulic hoses ) of worth 300,000rmb from a supplier/manufacturer in china in EXW price terms and the shipment will be done by another shipping company.So, in this case who will have to pay the VAT and who is given the Tax refund (Supplier/manufacturer or shipping company or me/buyer )

    Thanks

  94. erin says:

    Hi,

    Can i find out how much is the vat for 8542390000

  95. siddharth says:

    hello,
    my manufacturer is exporting for first time he knows that around 8% is given for payments done in usd but he is not able to figure out the other tax rebates from government so his prices are pretty high but he is ready to forward the benefits to the buyer if he gets any due to competition hs code is 8714100090

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