How much can a trading company reclaim?

Refund = ex-VAT purchase × rebate rate. Base is the purchase price, not export value.

39169010 聚酰胺制的单丝、条、杆及型材 export rebate rate

China HS 39169010 (聚酰胺制的单丝、条、杆及型材) has an export VAT rebate rate of 13%, with a levy rate of 13%.

Export rebate

13%

VAT levy

13%

Non-refundable gap

Example: ¥10,000 VAT-inclusive purchase. Refund = ex-VAT purchase × rebate rate.

Incl. VAT

¥10,000

Ex-VAT

¥8,849.56

Refund

¥1,150.44

Gap cost

¥0

• Estimate uses the trading-company method; manufacturers use exempt-credit-refund.

• Source: STA Export Rebate Library (2026A); for reference only.