
Export tax rebates are one of the most significant policy benefits for Chinese exporters. In 2026, some product categories saw rate adjustments.
Most categories remain unchanged. Notable shifts: energy-intensive products saw reductions while new energy equipment rates increased. Check the State Taxation Administration website for your codes.
Rates vary: machinery and electronics 13-17%, textiles around 13%, some chemicals as low as 9%. Quick estimate: export FOB value x rebate rate.
Input VAT invoices must match export declarations. Foreign exchange receipts must arrive on time. First-time filers should expect an on-site inspection.