An export VAT rebate is not safely expressed as one industry-wide percentage. The current treatment must be checked for the exact HS code, product, export date and filing evidence in the applicable official notices. [1] [2]

Three numbers to reconcile

  • Input VAT shown by valid supplier and accounting records.
  • The export treatment for the exact product code.
  • The non-refundable difference and any other adjustment required by the current rule.

The rate is only one input to the calculation. The exporter, trade mode, invoice chain, customs data and filing period can change the result.

Practical review

Save the classification evidence, official list version, calculation worksheet and reconciliation to the declaration and VAT records. If the code, supplier or transaction structure changes, repeat the review instead of copying the previous shipment’s result.