China Export Tax Rebate Lookup
Enter an HS code or product name to get the export rebate rate, VAT levy rate, the non-refundable gap, and a trading-company refund estimate. Source: STA Export Rebate Library.
About China export rebate
Export VAT rebate refunds the domestic VAT already paid on exported goods, so exports compete tax-free. Rates are published by the State Taxation Administration per HS code in the Export Rebate Library, updated several times a year; common tiers are 0%, 6%, 9%, 13%.
Trading companies use the exempt-and-refund method: refund = ex-VAT purchase × rebate rate, paid in cash. Manufacturers use exempt-credit-refund, offsetting domestic VAT first — dependent on domestic sales and credits.
When the rebate rate is below the levy rate, the gap is not refunded and becomes cost. A 0% rate means no rebate on export.
FAQ
How do I check China export rebate rate?
Enter an HS code or product name to see its export rebate rate, sourced from the STA Export Rebate Library (updated several times a year). Common tiers are 0%, 6%, 9%, 13%.
How is the rebate amount calculated?
Trading companies: refund = ex-VAT purchase amount × rebate rate = (VAT-inclusive purchase ÷ (1 + levy rate)) × rebate rate. The base is the purchase price, not export value. Manufacturers use the exempt-credit-refund method.
What is the non-refundable gap?
When the rebate rate is below the levy rate, the difference (levy − rebate) is not refunded and becomes cost.
What does a 0% rebate rate mean?
A 0% rebate means no VAT is refunded on export (e.g. certain resources, aluminium/copper products with rebate cancelled). Input VAT already paid becomes cost.
Are the invoice points worth it for the rebate?
A common trading practice: the factory prices at the no-invoice cost plus a few "points" to issue a 13% VAT invoice. Incl-tax total = no-invoice×(1+points); divide by (1+levy) for the ex-VAT amount, then apply the rebate rate; net gain = rebate − invoice cost. It usually pays off when the rebate rate exceeds the points — break-even ≈ points = rebate rate (not a simple subtraction).