What is China's export tax rebate?

China's export tax rebate lets exporters claim back the VAT and consumption tax paid on goods they export. The rebate is calculated as the FOB export value multiplied by the export rebate rate set for the product's HS commodity code. The standard VAT rate in China is 13%, and most manufactured goods receive a 13% export rebate, while some goods qualify for lower rates.

What is the standard export VAT refund rate for goods exported from China?

Most manufactured goods exported from China qualify for a 13% export VAT rebate, matching the standard VAT rate. Processed agricultural products are typically rebated at 9%, some goods at 6%, and certain raw-resource products may receive no rebate at all. The exact rate is determined by the product's HS commodity code, so always verify your code before claiming.

What does duty-free re-entry of returned goods mean?

Duty-free re-entry of returned goods means export goods that are returned to China within one year of export due to quality or specification problems, in their original condition, can be re-entered duty-free — exempt from import duty, import VAT, and consumption tax under China Customs rules. This also covers export-failed goods that never cleared. The exporter must complete the customs return filing, and any export rebate already claimed on the returned portion generally must be repaid.

Can US importers get a refund of import duties on returned or destroyed goods?

Yes. Under US duty drawback law (19 USC 1313), importers can claim a refund of up to 99% of duties paid when imported goods are exported or destroyed. Amazon sellers returning or liquidating inventory may qualify for unused-merchandise drawback, which significantly improves net margin on failed listings.

How does the AEO program affect export rebates?

AEO (Authorized Economic Operator) certification does not change the rebate rate itself — that is set by the HS code — but it gives certified exporters priority customs clearance, fewer inspections, and faster processing of export tax refunds. For high-volume cross-border sellers, AEO certification accelerates cash recovery from the export rebate pipeline.

Why is the export VAT rebate rate lower than the 13% VAT I paid?

Export rebate rates are set per commodity code and can be lower than the actual VAT paid on inputs. When the rebate rate is below 13%, the difference is a non-refundable cost that directly reduces margin. Planning your export rebate properly is therefore a core part of net-profit analysis for cross-border sellers, which is exactly what this calculator helps with.

China Export Tax Rebate & Duty Refund Calculator

Last updated: 2026-09-18

Estimate your China export VAT rebate, returned-goods duty-free re-entry savings, and destination import-duty drawback in one place. Standard VAT 13%, rebate rate per HS commodity code. Built for cross-border Amazon sellers.

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Duty-Free Re-entry: Export goods returned to China within 1 year for quality/spec reasons may re-enter duty-free

Under China Customs rules, export goods returned in original condition within 1 year of export due to quality or specification reasons are exempt from import duty and import VAT/consumption tax (duty-free re-entry). Export-failed goods are treated the same. Note: export rebate already claimed on the returned portion generally must be repaid. US importers can also claim up to 99% of duties back under duty drawback law (19 USC 1313).

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Export Rebate Rate % (13% std)

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Duty Drawback Rate %

Returned goods qualify for duty-free re-entry (duty-free re-entry) Within 1 yr, original condition

Export Rebate (USD)

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Duty-Free Return Savings

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Item	Rate	Amount

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China Export VAT Rebate Rate Quick Reference (by HS code)

Commodity	Typical HS	Rebate Rate
Consumer Electronics / Machinery / Furniture / Apparel / Toys	84-85 / 94 / 61-62 / 95	13%
Processed Agricultural Products	10-23	9%
Certain Goods (books, software, some items)	49 / 85.17	6%
Certain Resource Products (no rebate)	26-27	0%
AEO-certified exporters: priority clearance, fewer inspections, faster rebate processing (rate itself still by HS code)	—	Fast-track

Estimates only. Actual rebate rates are determined by customs/tax authorities per HS code. Both Duty-Free Return and duty drawback require compliant filings. Consult a licensed tax agent or customs broker.

China Export Tax Rebate & Duty Refund Calculator

Duty-Free Re-entry: Export goods returned to China within 1 year for quality/spec reasons may re-enter duty-free

Benefit Breakdown

China Export VAT Rebate Rate Quick Reference (by HS code)

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