2026 Core Tax Categories for Export Tax Refund

1.Core Tax Categories for Export Tax Refund: Which Taxes Are Refundable?Export tax refund essentially refers to the refund of indirect taxes paid during domestic production and circulation of goods.It mainly covers two core tax types: **VAT** and **Consumption Tax**.VAT is the main category,accounting for over 90% of the total refund amount.Consumption Tax only applies to high-energy-consumption,high-pollution or specific taxable consumer goods (e.g.cosmetics,tobacco and alcohol).Notes:

• VAT Refund: Calculated based on the refund rate corresponding to the product’s HS code.The national average refund rate remains at 10.5% in 2026.However,some categories (e.g.new energy batteries,photovoltaic modules) are raised to 13%-15% due to policy support,while traditional basic categories such as textiles and luggage stay at 9%-11%.
• Consumption Tax Refund: Only applies to taxable consumer goods listed in the "Consumption Tax Provisional Regulations".The refund rate is implemented according to the consumption tax rate of taxable goods.For example,golf equipment and solid wood flooring are refunded at 10%.
• Surcharges Exempt from Refund: Additional taxes such as urban maintenance and construction tax and educational surcharge are refunded simultaneously with VAT and Consumption Tax,no extra application needed.## 2.2026 Refund Rate Dynamics and Policy Impacts2026 refund rate adjustments show a "precise regulation" feature: Refund rates for high value-added products (e.g.semiconductor equipment,industrial robots) are raised by 2-3 percentage points,while those for some resource-based products (e.g.rare earth metals,coke) are cut to 5%.**Enterprises must focus on the accuracy of HS code classification**.For example,a Shanghai-based medical device enterprise misdeclared "in-vitro diagnostic reagents" (13% refund rate) as "medical consumables" (9% refund rate),causing a single-invoice refund loss of RMB 980,000.In such cases,the difference in the 5th digit (primary subheading) of the HS code is the core factor.

Below is a comparison of refund rates for two typical product categories (2026 data):

## 3.Practical Operations of Certificate of Origin and Customs Duty ReductionFor exports to RCEP member states (e.g.Japan,Australia),FORM R Certificate of Origin is a key document for customs duty reduction.Notes: <ul>- Dual-element review of FORM R: "HS Code + Material Proportion".In 2026,the calculation requirement for "Regional Value Content (RVC)" is added.For example,automotive parts exported to Japan must ensure domestic material content ≥40% to enjoy customs duty reduction- Declaration must match "Shipping Marks,Goods Description,HS Code" on customs declaration form and Certificate of Origin.A Shanghai-based electronics enterprise missed the model of "Integrated Circuit Packaging and Testing Equipment" in the "Goods Description" column of the certificate,leading Japan customs to reject the duty reduction,resulting in a final customs duty loss of RMB 320,000

Additionally,under the "Processing with Imported Materials for Export" mode,imported materials must be verified within the validity period of the "Processing Trade Manual"; overdue handling will be treated as domestic sales,with supplementary collection of customs duties and VAT.

4.Risk Avoidance and Compliance Points for Export Tax RefundEnterprises must guard against three major risk points:

• Foreign Exchange Rate Fluctuation: Enterprises at Shanghai Port choosing "RMB Settlement" must complete foreign exchange receipt before tax refund declaration.2026 rate fluctuation causes some enterprises failing to verify on time to lose approx.2%-5% of the refund amount.
• Document Time Limit Trap: VAT special invoice certification must be completed within 180 days after invoicing; beyond this,no refund is allowed.A chemical enterprise’s delayed invoicing by the supplier caused a 3-month delay in the entire batch’s export tax refund,with fund occupation loss exceeding RMB 800,000.
• Customs Inspection Risk: For products under "Export License" management (e.g.coal,steel),if inspection finds "inconsistency between declared elements and actual goods" (e.g.lack of material quality certificate for steel),tax refund will be suspended; additional preparation of "Statement of Circumstances" and third-party inspection report is required.

It is recommended that enterprises use Zhongshitong’s pre-verification service at Shanghai Port to complete the following before customs declaration:①HS code classification review ②Pre-verification of Certificate of Origin ③Forex receipt prediction,reducing the probability of refund failure.## 5.Value of Zhongshitong’s Agency ServicesLeveraging 20 years of practical experience from our Shanghai Headquarters,we provide: <ul>- Intelligent Classification System: Automatically matches HS codes,improving accuracy to 99.2% (error rate of traditional manual classification is approx.5%-8%)- National Port Linkage: Data can be shared at other ports such as Beijing,Shenzhen,Ningbo,reducing "cross-customs-area refund period" by 3-5 days- Risk Early Warning Mechanism: Real-time monitoring of customs policy changes in destination countries,adjusting declaration strategies in advance

To obtain the "2026 Export Tax Refund Declaration Checklist" or HS Code Classification Manual,please contact Supervisor Wei (Shanghai Headquarters: 021-XXX-XXXX).