How does export VAT refund work for cross-border sellers?
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Who verified what, and when (sources open for check).
📋 Direct Answer
[Figure withdrawn] Check the official page: http://www.customs.gov.cn/customs/302249/302266/index.html. Public compilation, not tax advice.
Check the official page[Figure withdrawn] Check the official page: http://www.customs.gov.cn/customs/302249/302266/index.html. Public compilation, not tax advice.
Check the official page[Figure withdrawn] Check the official page: http://www.customs.gov.cn/customs/302249/302266/index.html. Public compilation, not tax advice.
Check the official page[Figure withdrawn] Check the official page: http://www.customs.gov.cn/customs/302249/302266/index.html. Public compilation, not tax advice.
Check the official pageExport VAT refund needs a matching customs declaration and supplier VAT special invoices. Two paths: 1) general trade with invoices — claim a refund at the rate listed for your HS code in the official refund-rate library. 2) comprehensive pilot zone with no purchase invoices — VAT and consumption tax exemption (no refund) if Caishui [2018] No. 103 conditions are met. Key documents: customs declaration, export invoice, foreign-exchange receipt, packing list. File on the e-tax bureau timetable for that export period; it is not a 15-day customs-declaration clock.
📝 Step-by-Step Guide
Prerequisites
- •Basic business registration
- •Tax identification number
- 1
General Trade Export Refund - Step 1
File as a customs declaration entity
- 2
General Trade Export Refund - Step 2
Collect VAT special invoices from suppliers that match the exported goods
- 3
General Trade Export Refund - Step 3
Export via customs declaration with correct HS codes
- 4
General Trade Export Refund - Step 4
File the refund claim in the e-tax bureau for that export period
- 5
General Trade Export Refund - Step 5
Tax bureau reviews within 10-30 working days
- 6
General Trade Export Refund - Step 6
Refund deposited to company bank account
- 7
Comprehensive pilot zone: invoice-free exemption - Step 1
Register as cross-border e-commerce enterprise in
- 8
Comprehensive pilot zone: invoice-free exemption - Step 2
Export via cross-border e-commerce customs declaration (9610/9810)
- 9
Comprehensive pilot zone: invoice-free exemption - Step 3
No VAT invoice required from suppliers
- 10
Comprehensive pilot zone: invoice-free exemption - Step 4
VAT exempt on export (not refunded, but no input tax to track)
💰 Cost Breakdown
| Item | Cost | Frequency |
|---|---|---|
| Self-filing (e-tax bureau) | Free (staff time) | one-time |
| Tax agent / bookkeeper | Commercial quote, often CNY 500-3,000 per cycle | one-time |
| Pilot-zone invoice-free exemption (eligible sellers) | Free (zone eligibility required) | one-time |
| Total Estimate | CNY 0 – CNY 3000 | Per filing cycle (agent quotes are commercial) |
Fake export-refund claims are a criminal offence. Keep invoices, declarations and actual shipments aligned.
Criminal penalties for tax fraud include imprisonment and substantial fines. The Chinese tax authority actively audits export refund claims.
🛡️ Prevention Steps
- ✓Ensure all invoices match actual transactions
- ✓Maintain genuine export customs declarations
- ✓Keep complete documentation trail for 10 years
Item by Item
InfoGeneral Trade Export Refund
- 1File as a customs declaration entity
- 2Collect VAT special invoices from suppliers that match the exported goods
- 3Export via customs declaration with correct HS codes
- 4File the refund claim in the e-tax bureau for that export period
- 5Tax bureau reviews within 10-30 working days
- 6Refund deposited to company bank account
InfoComprehensive pilot zone: invoice-free exemption
- 1Register as a cross-border e-commerce enterprise in a comprehensive pilot zone
- 2Export via cross-border e-commerce customs declaration (9610/9810)
- 3No VAT invoice required from suppliers
- 4VAT exempt on export (not refunded, but no input tax to track)
- 5Annual filing with local tax bureau for exemption verification
- 6Keep transaction records for 5 years
Comparison
| Self-filing (e-tax bureau) | Tax agent / bookkeeper | Pilot-zone invoice-free exemption (eligible sellers) | |
|---|---|---|---|
| Pros |
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|
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| Cons |
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| Best For | Experienced sellers with dedicated accounting staff | Sellers with ¥100K+ annual exports wanting peace of mind | Small sellers in sourcing from informal markets |
| Est. Cost | Free (staff time) | Commercial quote, often CNY 500-3,000 per cycle | Free (but requires zone eligibility) |
Common Mistakes
❌ Using 9610 code for general trade exports
💥 Consequence: Wrong tax treatment, refund application rejected
✅ Fix:
❌ Missing customs declaration deadline for refund
💥 Consequence: You can miss the tax-bureau filing window for that export period
✅ Fix:
❌ Invoice amount doesn't match customs value
💥 Consequence: Tax bureau audit trigger, potential fraud investigation
✅ Fix:
Seller Paths
Next Steps
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Sources
- • State Taxation Administration export VAT refund rules (e-tax bureau refund-rate library)
- • Caishui [2018] No. 103 (comprehensive pilot zone exemption)
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.