2026 Latest Adjustment of Mattress Export Tax Rebate Rate: 3 Practical Key Points for Enterprises to Obtain Full Rebate

Core Policy Changes of Mattress Export Tax Rebate in 2026

In 2026,the General Administration of Customs has refined and adjusted the applicable scope of tax rebate rates for exported light industrial bedding products.Mattress products are classified into corresponding HS Codes according to material and structure,with a tax rebate rate range of 10%-13%.Enterprises shall declare strictly in line with product attributes to avoid insufficient rebate amount or risk control rejection caused by code mismatch.

For mattresses exported to RCEP member countries,enterprises can apply for both export tax rebate and destination country tariff reduction on the premise of meeting rules of origin,with a maximum dual cost reduction of up to 22% of the cargo value.For mattresses exported to the EU and the US,enterprises shall adjust declaration logic according to anti-dumping duty rates,to avoid inflated costs caused by incorrect tariff classification.

Practical Operation Key Points for Mattress Export Tax Rebate Implementation

Core Requirements for Document Matching

The core logic of tax rebate declaration is matching of cargo flow,document flow and capital flow.Mattress export enterprises shall ensure 100% consistency of cargo value,quantity and material description on packing list,commercial invoice and customs declaration form.For mattresses exported via LCL,gross weight,net weight and batch number shall be marked separately during tallying,to avoid data confusion with other cargoes which may lead to declaration deviation and rejection.

Application for certificate of origin endorsement shall be submitted 3 working days in advance.RCEP certificates of origin can be self-printed without on-site application,but the local added value ratio of the product shall be no less than 40%,otherwise destination country tariff reduction cannot be enjoyed.

Superimposed Operation of Tax Rebate in Anti-dumping Regions

In 2026,the anti-dumping duty rate for Chinese-made mattresses in the EU remains between 48.5% and 74.1%,and the US anti-dumping duty rate stands at 173.16%.Enterprises choosing third-country re-export mode shall ensure authentic and valid origin certificates issued by the re-export country,and provide full-process re-export logistics documents and third-party inspection reports when declaring tax rebates,to avoid being identified as tax fraud by tax authorities.

• Mattresses with wooden frames or wooden packaging must undergo IPPC fumigation and disinfestation treatment in advance,with fumigation certificate attached during declaration.Otherwise,cargo will not only be detained at the destination port,but tax rebate application will also be rejected due to missing documents
• For export orders with EXW transaction term,separate logistics section transport vouchers and port miscellaneous fee invoices shall be provided to meet cargo flow matching requirements for tax rebate,factory delivery vouchers cannot be used directly for declaration
• In 2026,tax authorities added new foreign exchange receipt time limit requirement for tax rebate declaration.Foreign exchange verification shall be completed within 90 days after customs declaration.Overdue will directly trigger tax rebate risk control warning,so foreign exchange loss hedging shall be arranged in advance

Early Warning of Common Risks for Mattress Export Tax Rebate

Incorrect HS Code declaration is a high-frequency risk point.Some enterprises declare hybrid structure mattresses as spring mattresses to obtain higher tax rebate rates.Once found by customs random inspection,the minor consequence is tax repayment and declaration adjustment,while the serious consequence is a fine of 1 to 5 times the tax amount,plus being listed in the export tax rebate dishonesty list,with all subsequent declarations subject to key verification.

Document fraud is a serious compliance red line,including forging origin certificates,falsely issuing purchase invoices,tampering with customs declaration data and other acts.Once verified,enterprises will be disqualified from export tax rebate,and relevant responsible persons will also face criminal liability.In addition,if LCL document exchange fee and demurrage fee are not verified with freight forwarders in advance,they will squeeze the profit margin brought by tax rebate,and even lead to single container loss.

Zhongshitong Agency Service Implementation Support

Headquartered in Shanghai,Zhongshitong has remote declaration authority at all ports across the country.Its local agency network covering 120 countries worldwide can synchronize the latest 2026 national tariff and anti-dumping policy adjustments in real time,push early warning information to enterprises 7-15 days in advance,and complete document review and property right risk control upfront.

In March 2026,a mattress manufacturer in Jiangsu exported 12 containers of spring mattresses to Japan.Its self-declaration was rejected due to missing IPPC certificate for wooden packaging,and Japanese customs imposed a fine of RMB 32,000.After taking over the case,Zhongshitong assisted the enterprise to complete supplementary fumigation certificate and adjust declaration materials,finished full tax rebate application within 7 working days,and assisted in handling RCEP origin certificate,which reduced Japanese import tariff by an extra RMB 68,000,helping the enterprise recover a total loss of over RMB 120,000.

Zhongshitong provides full-chain agency services covering customs declaration,international logistics,foreign exchange settlement and tax rebate application.All operation links have synchronized visual progress,enterprises can query declaration status at any time,without worrying about issues such as document loss and delayed declaration,ensuring enterprises obtain full amount of tax rebate while avoiding all compliance risks.