Export VAT refund

Getting the 13% back, without the audit

Export VAT refund is not a subsidy. It is the return of input VAT you already paid, and it only works when the invoice, the customs declaration and the money all describe the same transaction.

Check if I qualify See a worked example

13%Top refund rate
30–60 daysFirst refund, including inspection
5–15 daysSubsequent refunds
0Statutory deadline to claim (removed in 2022)

Eligibility

Four conditions, all of them

General VAT taxpayer

A small-scale taxpayer can export exempt, but cannot refund. Converting to general taxpayer is a prerequisite, not a formality.

VAT invoices that match

Special VAT invoices from your supplier, with the goods name, specification and quantity matching the customs declaration line by line.

Customs declaration in your name

The declaration must name your company as the consignor. A bought declaration or a borrowed channel cannot be refunded.

Proceeds received

Export proceeds settled through a proper channel and reported on the FX list. Cash, personal accounts and third-party collection all break the chain.

Rates

The refund rate depends on the goods, not on you

Category	Refund rate	Examples
Most manufactured goods	13%	Machinery, electronics, furniture, textiles, plastic products
Agricultural & resource products	9%	Grain, edible oil, some ores and primary materials
Smaller categories	6% / 3%	Specific listed goods; check the HS code
Zero-rated / exempt	0%	Goods under processing trade with supplied materials, some services

The rate follows the HS code and the goods. Two similar products can carry different rates — we check the code before you price the deal, not after.

Method

Two methods, chosen by what you are

Trading company — exemption, credit, refund (免退税). The refund equals the VAT amount on the purchase invoice × the refund rate for that HS code. Simple, and it depends entirely on your supplier issuing a compliant invoice.

Manufacturer — exemption, credit, refund (免抵退). The refund is offset against output VAT first, and only the remainder is paid out. Better for factories, more complex to file.

Example. You buy goods for RMB 1,000,000 plus 13% VAT (RMB 130,000). You export at RMB 1,100,000. The refund rate is 13%, so the refund is RMB 130,000 — the input VAT returned in full, and your profit is the RMB 100,000 spread, taxed as normal income.

Example with a lower rate. Same purchase, but the goods carry a 9% refund rate. Refund is 1,000,000 × 9% = RMB 90,000. The remaining RMB 40,000 of input VAT is not refundable; for a trading company it becomes a cost.

The file

Six documents, one mismatch and it stops

Customs declarationThe export declaration, with the refund page. The consignor name and tax number must be yours.
Special VAT invoiceFrom the supplier, matched to the goods. This is where most files fail.
Export invoiceIssued by you, in the declared currency and amount.
FX settlement recordBank slip showing the proceeds received and reported.
Transport documentsBill of lading or airway bill, consistent with the declaration.
ContractPurchase contract and sales contract, kept on file for inspection.

Risk

What triggers an inspection

“Buying the declaration” (买单出口)

Exporting under someone else's company name to avoid invoices. The goods are confiscated and the refund is treated as fraud.

Self-operated label on an agency deal

Booking export in your own name for goods you never bought or sold. Regulators call it fake self-operation and it is treated as VAT fraud.

Supplier risk

A supplier that issues invoices without real goods, or disappears after the refund. The refund is clawed back from you, not from them.

First-time filing

Every company's first refund gets a site visit. Having the goods, the records and a person who can explain the transaction matters more than the paperwork.

Questions we get every week

Refund questions

How long until I see the money?

First refund: 30–60 days, including a site inspection. After that, 5–15 working days per declaration if the file is clean.

Is there still a deadline to claim?

No. The old rule requiring claims before the April deadline of the following year was removed in 2022. Claim it in the period it belongs to anyway — late claims invite questions.

Can I refund if I sell partly in China?

Yes. Domestic sales are taxed normally, exports are refunded. The two are calculated separately within the same filing.

What about small-scale taxpayers?

They export VAT-exempt but receive no refund. If your margin is thin, converting to general taxpayer usually pays for itself quickly.

Do I need a bookkeeper who knows exports?

Yes. A general bookkeeper will file the VAT return but miss the refund declaration. Budget for it: refund-capable bookkeeping costs more than the standard package.

Get a cost estimate

Start with a 20-minute call

One short reply with a written scope and price. No obligation, no sales sequence.

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