Export tax rebates are one of the most important profit sources for cross-border e-commerce and foreign trade enterprises. Most manufactured goods have a 13% rebate rate, but when a product’s rebate is 0%, exports are treated as domestic sales and subject to 13% VAT β costs skyrocket. This article provides a complete three-tier rebate quick reference and common category cross-reference table.
I. Rebate Rate Three-Tier Quick Reference
| Tier | Rate | Applicable Scope |
|---|---|---|
| High | 13% | Most manufactured goods: textiles, apparel, furniture, toys, electronics, machinery, plastic products |
| Medium | 9% | Some primary processed agricultural products, certain chemical products |
| Low/Zero | 0% | State-restricted resource products, high energy consumption/high pollution products, “Two Highs One Resource” products |
II. High-Frequency Category Rebate Cross-Reference
| HS Chapter | Category | Rebate Rate | Note |
|---|---|---|---|
| Chapters 61-62 | Knitted/woven apparel | 13% | Brands must be filed with customs |
| Chapter 94 | Wooden furniture/metal furniture | 13% | Wood packaging must be fumigated (IPPC) |
| Chapter 85 | Phones/tablets/batteries/lighting | 13% | Products with encryption capabilities require license |
| Chapter 95 | Plastic toys/plush toys | 13% | US imports require CPC certification |
| Chapter 84 | General machinery parts/small appliances | 13% | High-precision CNC is controlled |
| Chapter 72 | Steel products | 0%~13% | π΄ Some at 0% + export license required |
| 8504 | Energy storage inverters/inverter-chargers | 13% | π’ Not on dual-use items list |
III. Major Recent Rebate Adjustments
| Date | Adjustment | Impact |
|---|---|---|
| 2024.12 | Canceled rebates for 59 items including aluminum and copper products | Aluminum plate/foil and copper tube export costs rose sharply |
| 2024.12 | PV and battery rebates reduced to 9% | PV modules and lithium battery export rebate rates reduced |
| 2025.03 | 2025A Database launched | Full category rebate rates continuously updated |
IV. Severe Consequences of 0% Rebate
β οΈ Rebate rate 0% β Export treated as domestic sale β Must pay VAT (13%)
This means not only no rebate received, but an additional 13% VAT must be paid. For goods valued at 1 million, the additional cost is 130,000.
V. FAQ
Q: Where can I look up the accurate rebate rate?
A: State Taxation Administration Export Tax Rebate Database (2025A Edition). It is recommended to use chinackts.com for online lookup. Enter the HS code to get the currently effective rebate rate.
Q: Is the rebate related to the customs declaration method?
A: Yes. 0110 general trade allows normal rebates (requires special VAT invoices + export foreign exchange receipts). 9610/9810 cross-border e-commerce also allow rebates but with more complex procedures. Purchase-based customs declaration does not allow rebates.
Q: Can different rebate rates be used for the same HS code?
A: No. Rebate rates are uniformly determined by China Customs; all exporters under the same HS code use the same rebate rate.
VI. Further Reading
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