VAT-CNCustoms, Duty & TaxCarrier-Mandated
China Export VAT Refund / Rebate
A Chinese government policy allowing exporters to claim back the VAT paid on exported goods and inputs. Rebate rates vary by product HS code from 0% to 17%.
Ad Valorem
Category:Basic Shipping FeeChina Export Local ChargesDestination Import Charges
Applies to:
FCLLCLAirRailCourierRoadFBAAs Request
Typical Cost Range
0%–17%
of customs value (CIF)
Most manufactured goods: 5-13%. High-tech products: 13-17%. Some low-value goods: 0-3%.
Who Pays?
Shipper (When CIF, DAP)
Consignee (When EXW, FOB)
Negotiability
Set by carrier or port authority — not negotiable.
Export VAT rebate is a Chinese government policy. Chinese factories often quote FOB prices without 13% VAT, having already claimed the rebate.
Adjustment Frequency
MonthlyWeeklyFixed
Current rate reviewed: per export
Chargeable Unit
% of CIF
Formula / Calculation
VAT Rebate = Export Value x Rebate Rate % (based on HS Code VAT Rebate Schedule)ChinaexportVAT rebatetax
Frequently Asked Questions
Is the VAT rebate passed on to the foreign buyer?
Often yes. Many Chinese factories quote FOB prices without 13% VAT, having already claimed the rebate.
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