China VAT Refund Calculator

13% / 9% / 6% / 0% rebate rates by HS — compute refund per invoice.

Inputs

FOB export value

Input currency

Display currency

Exchange rate (1 CNY = 1 CNY)

Output VAT rate

Refund rate

Method

Exempt-credit-refund (免抵退)

Use the rebate rate listed for your HS code on the current State Administration of Taxation export rebate annex.

HS chapter → typical rebate rate (reference) +

HS chapter	Category	Typical rebate
61 / 62	Apparel	13%
64	Footwear	13%
72	Steel	0% (some 13% post-2025)
76	Aluminum	0% (most) / 13% (some processed)
84	Machinery	13%
85	Electronics	13%
87	Vehicles	13%
94	Furniture	13%
95	Toys	13%
28 / 29	Chemicals	9% / 13% varies
30	Pharmaceuticals	13% (most) / 0% (some)
02 / 16	Meat & fish prep.	9%

General guidance only — the official current rate per HS code is set by Ministry of Finance and State Tax Administration notices and changes periodically.

Refund result

Refund amount	¥13,000 CNY
Non-refundable portion	¥0 CNY
Effective export tax burden	0.00%
Cash refund timing	Typically 1–3 months from declaration approval (current practice).

Refund amount

¥13,000 CNY

Non-refundable portion

¥0 CNY

Effective export tax burden

0.00%

Methodology + sources +

What this calculator does. Computes the cash refund a Chinese exporter gets under the exempt-credit-refund (免抵退) method — China's standard export VAT rebate mechanism since the 2002 VAT reform. Refund = FOB × refund_rate. The non-refundable portion = FOB × (output_VAT_rate − refund_rate), which is added back to cost of goods sold and is the real export tax burden a CFO needs for landed-cost models.

Where the rates come from. Refund rate is set per HS code by the Ministry of Finance and State Administration of Taxation through periodic export rebate notices. Common tiers: 13% (most manufactured goods), 9% (some agriculture / processed food), 6% (some services), 0% (no rebate — typically high-pollution or strategic materials). The 2025 reform reduced rebates for certain materials industries (parts of steel, aluminum), and the official annex is what governs — not chapter-level summaries.

Why "non-refundable" matters. When output_VAT > refund_rate, the spread is a real cost — the exporter cannot pass it on as VAT credit, so it flows into COGS. That is the "effective export tax burden" — the number to plug into export margin calculations, not the gross VAT.

Sources. The displayed HS → rate table is general guidance only. The official current list is the annex to 《出口货物劳务退（免）税清单》 issued jointly by the Ministry of Finance and State Administration of Taxation, updated periodically. Always verify against the current annex before booking refund cash flow.

Estimate only — verify with a licensed customs broker before booking.

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