What are the specific export tax refund rates by commodity category in 2026?

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  • Sep 21, 2026 at 22:08
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I am the owner of a small and micro export enterprise dealing in cotton T-shirts (HS61091000) and smartphone accessories (HS85177030), with an annual export volume of around RMB 4 million, and my main clients are located in Europe and Southeast Asia. I have received several new orders recently, and I am very worried after hearing that the export tax refund policy will be adjusted in 2026.

Previously, I faced a two-month delay in tax refund due to incomplete documents, and this time I am afraid that miscalculating the refund rate will affect the profit of quotations. I would like to know how many percentage points of tax refund apply to these two types of commodities now?

Are there any additional preferential policies for small and micro enterprises? In addition, how can I ensure no mistakes in the declaration and get the tax refund smoothly?

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Evelyn Li
Evelyn LiYears of service：3Customer Rating：5.0

Cross-border Compliance SupervisorStart a Chat

The core basis for 2026 export tax refund rates is the HS Code corresponding to the commodity and the latest Export Refund Rate Library issued by the Ministry of Finance and the State Taxation Administration. The basic refund rates for the cotton T-shirts (HS61091000) and smartphone accessories (HS85177030) you mentioned are 13% and 15% respectively in 2026. This library is updated quarterly. It is recommended that you check it in real time through the Electronic Tax Bureau or a professional agency platform to avoid errors in tax refund rates caused by outdated codes.

In terms of policy preferences for small and micro enterprises，a new policy of "upward adjustment of export tax refund rate" was introduced in 2026: for enterprises with annual export volume less than RMB 5 million，if the exported commodities are included in the Catalogue of Encouraged Export Industries，they can enjoy a 1% increase on the basis of the basic refund rate. Your enterprise meets the conditions，and the actual refund rates for the above two types of commodities can reach 14% and 16% respectively. However，please note that the upward adjustment policy requires filing with the competent tax authority in advance. The filing materials include the previous year's export volume certificate，VAT payment credit rating certificate，etc.

Pre-declaration verification is the key step to ensure smooth tax refund. It is recommended that you submit the pre-declaration data through the Electronic Tax Bureau 3 days before the formal declaration. The system will automatically compare the consistency of HS Code，invoice information and export customs declaration form. If data discrepancies are found，they shall be corrected within 24 hours to avoid tax refund delay caused by failed audit. In addition，document filing shall be completed within 15 days after the tax refund declaration，including export contracts，bills of lading，packing lists，etc. The filing period is 5 years，and the tax authority will conduct random inspections.

In terms of compliance red lines，it is strictly prohibited to falsify HS Codes to obtain higher refund rates. The tax authority has intensified inspection efforts in 2026. Once violations are found，not only will the refunded tax be recovered，but also a fine of up to 5 times the amount of defrauded tax will be imposed，which will also affect the enterprise's credit rating. It is recommended to entrust a professional agency to conduct code classification to ensure compliance.

Reference: Textile and Apparel Export to the US: Tax Treatment and Compliance Path Analysis of Agency Service Fees
Grace Wang
Grace WangYears of service：10Customer Rating：5.0

Senior Foreign Trade ConsultantStart a Chat

Accurate classification of HS Codes directly determines the export tax refund rate. Take your cotton T-shirts as an example, if they are incorrectly classified as 6110 (knitted sportswear), the refund rate will drop to 11%, 2 percentage points lower than the 13% of the correct classification. When declaring customs, you need to provide detailed commodity information (fabric composition, process, purpose) to ensure that the code matches the Export Refund Rate Library.

If you have doubts about the code, you can apply for pre-classification to the customs in advance to obtain the Pre-classification Decision, so as to avoid subsequent tax refund disputes. In 2026, the customs and tax system data will be shared in real time. Inconsistency between the customs declaration form and the tax refund declaration code will trigger an audit warning, leading to suspension of tax refund.

Daniel Xu
Daniel XuYears of service：10Customer Rating：5.0

Director of Import & Export OperationsStart a Chat

The export tax refund rate is closely related to the VAT special invoice. You need to ensure that the commodity name, specification and model on the invoice are completely consistent with those on the export customs declaration form, otherwise the tax authority will not grant tax refund. The policy of "1% increase in refund rate for small and micro enterprises" requires enterprises to have VAT credit rating of Grade A/B and no tax evasion records.

If you adopt the "no invoice tax exemption" policy in the cross-border e-commerce comprehensive pilot zone, you will not be able to enjoy the normal tax refund rate, and you need to choose according to your own situation. It is recommended to check the invoice and customs declaration data monthly and adjust the discrepancies in time.

Eric Zhou
Eric ZhouYears of service：6Customer Rating：5.0

Senior Manager of Foreign Exchange & Tax RebatesStart a Chat

Document filing is an important part of export tax refund compliance. The documents required for filing in 2026 include export customs declaration form (tax refund copy), VAT special invoice, export invoice, transportation documents and export contract. When filing, you need to ensure that the documents are authentic and complete.

For example, the ocean bill of lading must be signed by the carrier, and the export contract must clearly state the commodity information. If the documents are lost, you need to submit an explanation and alternative materials (such as copy of customs declaration form) to the tax authority within 15 days, otherwise the tax refund declaration will be affected. The filed documents shall be stored inside the enterprise for the convenience of inspection by the tax authority.

Lucas Liu
Lucas LiuYears of service：8Customer Rating：5.0

Senior Operations ConsultantStart a Chat

Foreign exchange receipt and payment status affects tax refund review. In 2026, export enterprises are required to complete foreign exchange receipt before tax refund declaration.

If foreign exchange cannot be received under special circumstances, the Declaration Form for Failure to Receive Foreign Exchange and supporting materials (such as customer bankruptcy certificate) shall be submitted. For small and micro enterprises with annual export volume less than RMB 5 million, the foreign exchange receipt period is extended to 180 days (60 days more than ordinary enterprises).

Enterprises that conduct RMB cross-border payment through the CIPS system will be given priority in tax refund review, shortening the cycle. It is recommended to specify the foreign exchange receipt period when signing the contract to avoid tax refund obstruction caused by delay.

Kevin Lin
Kevin LinYears of service：4Customer Rating：5.0

Trade Solutions ManagerStart a Chat

The integrity of logistics documents is crucial to tax refund. The ocean bill of lading must show the words "shipped on board", the air waybill must be signed by the carrier, and the consignee and port of destination must be consistent with the contract. If port change or container rollover occurs, you need to update the logistics documents in time and submit an explanation to the tax authority to avoid suspension of tax refund caused by inconsistent information.

In 2026, the logistics and tax system data are connected, and the logistics document information will be automatically synchronized, so it is particularly important to ensure accuracy. It is recommended to choose formal logistics service providers to obtain complete and valid documents.

Jason Wu
Jason WuYears of service：10Customer Rating：5.0

International Logistics & Supply Chain ManagerStart a Chat

Legal risks related to export tax refund need to be focused on. If you falsely report the export quantity or amount to obtain tax refund, it will constitute the crime of defrauding export tax refund, and you will face high fines and criminal liability. Relevant laws have intensified penalties in 2026, with a maximum fine of 5 times the amount of defrauded tax.

The export contract shall clearly specify the liability clauses for tax refund. For example, if the tax refund fails due to the false invoice provided by the supplier, the supplier shall bear the compensation liability. It is recommended to conduct due diligence on suppliers before signing contracts to ensure that they have legal invoicing qualifications.

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Related Q&A

Many foreign trade and manufacturing enterprises are unfamiliar with the query paths for export tax refund declaration forms，often failing to timely verify declaration data and follow up on the progress of abnormal handling，even delaying the tax refund processing timeline. They can conduct quick online queries and export the declaration forms via the E-Tax Bureau，apply through offline tax authority channels when unable to operate online，and accurately query the specific abnormal reasons and processing progress for declarations with issues，ensuring the tax refund process is compliant and efficient，and avoiding compliance risks caused by delayed information.。

Small and micro-sized enterprises in Nanning mainly engaged in ASEAN fruit and vegetable export lack experience in export tax refund，and worry about falling into traps when entrusting customs brokers that may lead to tax refund failure and leave adverse compliance records. They urgently need to clarify whether customs brokers can handle tax refund on their behalf and get to know reliable operation approaches. By verifying tax refund agency qualification，signing compensation clauses，pre-auditing core documents and other measures，compliance risks can be effectively avoided，ensuring that tax refund funds arrive on time and offset the gap of logistics costs.。

After foreign trade enterprises complete export tax refund declaration，they often fall into anxiety due to unclear formal inquiry channels and insufficient prepared verification materials，and even face tax refund delay and capital occupation due to failure to obtain abnormal feedback in time. Enterprises can inquire through official channels such as the national unified e-tax bureau and China International Trade Single Window，prepare materials such as declaration number in advance，and contact the competent tax authority when encountering system failure，to quickly locate feedback information，ensure smooth and compliant tax refund procedures，and avoid capital losses and compliance risks caused by information delay.。

In export business settled in cross-border RMB，enterprises often encounter declaration errors，delayed tax refunds or even compliance risks due to unfamiliarity with FOB value filling rules. It is necessary to strictly match the RMB FOB value indicated on the customs declaration form，verify the consistency between settlement vouchers and contracts，and retain supporting materials for discrepancies，so as to meet tax compliance requirements，complete tax refund declaration smoothly，and avoid losses such as delayed refund and fines.。

Foreign trade enterprises often have doubts about the scope of tax refund for processing fees when declaring export tax refunds，and are prone to risks such as tax bureau verification letters and suspension of tax refund qualification due to incorrect declarations. It is necessary to classify and identify the compliance of processing fees: processing fees corresponding to domestic entrusted processing with special VAT invoices with remarks can be declared，overseas processing fees must comply with feed processing rules and have complete payment records. At the same time，ensure full matching of the four flows (fund flow，invoice flow，contract flow，goods flow)，and active pre-declaration verification can avoid risks in advance.。

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