---
title: "What Goods Value Threshold Must Different Categories of Export Goods Meet to Satisfy the Basic Application Threshold for Export Tax Refund?"
description: "Many small and medium-sized foreign trade traders often do not have a clear understanding of the amount threshold for export tax refund. When facing scattered small orders，they worry about working for nothing if failing to meet the standard，and also fear that combining orders will trigger compliance risks. In fact，there is no unified fixed goods value threshold for export tax refund，and accurate judgment shall be made in combination with enterprise qualification，goods category and taxation metho..."
url: "https://www.sh-zhongshen.com/en/qa/export-different-categories-goods-value-threshold-for-tax-refund-application.html"
language: "en"
type: "Q&A"
category: "Export Tax Rebate Q&A"
datePublished: "2026-10-10"
dateModified: "2026-10-10"
brand: "Zhongshen Trading China"
answerCount: 8
---

# What Goods Value Threshold Must Different Categories of Export Goods Meet to Satisfy the Basic Application Threshold for Export Tax Refund?

## Question

 I am a small-scale manufacturer based in Shanghai, mainly engaged in export of household products. I recently received three small-batch orders shipped to the EU, which are ceramic tableware with a goods value of RMB 8,000, fabric cushions with a goods value of RMB 12,000 and wooden ornaments with a goods value of RMB 5,000. I heard from peers that exports must reach a certain amount to be eligible for tax refund, but different people have completely different statements. Some say the minimum starts at 10,000 RMB, others say there is no threshold at all. I am very anxious now: Can these small orders really apply for tax refund? If I fail to meet the so-called "threshold", will all my efforts be in vain? Will forcing to increase volume to combine orders trigger compliance risks? Besides, as a small-scale taxpayer, are the tax refund amount requirements different from those of general taxpayers? I would like you to explain in detail how much export value is required for tax refund, and whether there are specific requirements for my situation. 

## Answers
                            
### Answer 1 — Best Answer

First of all，we need to correct a common misunderstanding in the industry: There is no unified minimum goods value threshold for export tax refund. The so-called "starting from 10,000 RMB" or "starting from 50,000 RMB" from peers is mostly for combining orders to reduce the unit cost of customs declaration and logistics，rather than a policy requirement. The traditional order combining mode has obvious drawbacks: Forcing to increase volume to meet the so-called "threshold" will lead to inventory backlog and increased capital occupation. If the inventory cannot be cleared smoothly later，it will also generate warehousing and unsalable inventory costs，and even trigger customs valuation disputes due to inconsistent goods value and actual orders，increasing clearance risks.

For your situation，the core optimization path is to abandon the order combining mindset and apply for tax refund directly based on actual orders: As a small-scale taxpayer，you can enjoy "tax exemption without refund" or apply for tax refund in accordance with regulations (In the 2026 policy，eligible small-scale taxpayers exporting goods can apply for tax refund via simple taxation method)，no need to worry about the level of goods value.**The core of the access threshold is compliance rather than goods value**. As long as you meet the three core requirements of actual goods departure，compliant foreign exchange collection and complete documents (customs declaration form，VAT invoice，export contract，etc.)，even a small order of 5,000 RMB is eligible for application.

Dynamic benefit measurement: Taking your three orders as an example，the tax refund rate for ceramic tableware is 13%，and the refundable tax amount is about RMB 1,040，the tax refund rate for fabric cushions is 13%，and the refundable tax amount is about RMB 1,560，the tax refund rate for wooden ornaments is 9%，and the refundable tax amount is about RMB 450. The total refundable amount is RMB 3,050，which is much higher than the extra cost that may be generated by order combining.**Exclusive Risk Mitigation Tip**: If the goods value of a single declaration is low，it is recommended to adopt the mode of "list declaration，aggregated filing"，which not only simplifies the process，but also ensures that the goods value of each order is clear and traceable，avoiding compliance risks.

**status:** accepted
**Author:** Lucas Liu
**Date:** 2026-10-10

### Answer 2

From the perspective of customs valuation and customs declaration compliance, the application for export tax refund is not directly linked to any goods value threshold, but attention shall be paid to consistency between goods and declaration, and consistency between documents in the customs declaration process. If you combine goods from multiple different orders for customs declaration to meet the so-called threshold, you must clearly mark the contract number and goods value details of each sub-order in the "remark column" of the customs declaration form, to avoid being identified as "false declaration" during customs valuation.

If the goods value of a single declaration is low, it is recommended to adopt the mode of "list declaration, aggregated filing", which not only simplifies the customs declaration process, but also ensures that the goods value of each order is clear and traceable. If you face questions from customs during valuation, you need to provide corresponding supporting materials such as purchase contracts, payment vouchers and logistics documents to prove the authenticity of the goods value, and avoid tax refund delay caused by valuation disputes.

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-10-10

### Answer 3

From the perspective of international logistics route optimization, for exported goods with low goods value per single declaration, separate customs declaration may increase unit logistics cost, but this is not a threshold restriction for tax refund. It is recommended to combine transportation of small orders with the same destination and same transportation mode, and adopt the "LCL customs declaration" mode, which can not only reduce logistics costs, but also ensure that each order can apply for tax refund independently.

It should be noted that when consolidating LCL, you must ensure that the customs declaration form and bill of lading of each shipment correspond correctly, to avoid missing tax refund documents caused by title confusion. If abnormal situations such as port detention or container rolling occur, you need to promptly request port detention certificates, reallocated bills of lading and other materials from the logistics service provider, and submit them to the tax authority as supporting documents for tax refund, to avoid rejection of tax refund application caused by logistics abnormalities.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-10-10

### Answer 4

From the perspective of cross-border tax planning, there are differences in export tax refund amount requirements between small-scale taxpayers and general taxpayers: General taxpayers calculate tax refund based on the difference between output tax and input tax, and there is no goods value threshold; Small-scale taxpayers implement the "tax exemption without refund" policy for exported goods, but the 2026 new policy allows eligible small-scale taxpayers to apply for tax refund via simple taxation method, and there is also no goods value threshold.

It is recommended that small-scale taxpayers give priority to "application by order" to avoid tax risks caused by order combining. If an enterprise plans to upgrade to a general taxpayer, it needs to sort out input invoices in advance to ensure that VAT invoices for all purchases are complete, so that it can apply for a higher amount of tax refund according to the general taxation method later and reduce the overall tax cost.

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-10-10

### Answer 5

From the perspective of cross-border foreign exchange receipt and payment compliance, the application for export tax refund is directly related to the amount of foreign exchange collected, but there is no minimum foreign exchange collection threshold. Even for a small order of 5,000 RMB, as long as the collected foreign exchange amount matches the goods value on the customs declaration form and is collected through compliant channels (such as SWIFT, CIPS systems), you can apply for tax refund.

It should be noted that if you use a third-party payment platform to collect foreign exchange, you must ensure that the payment platform can provide official foreign exchange collection vouchers, to avoid rejection of tax refund application caused by non-compliant foreign exchange collection vouchers. If foreign exchange collection is delayed, you need to promptly submit a foreign exchange collection delay explanation to the tax authority, and provide corresponding materials such as purchase and sales contracts and communication records, to avoid tax refund suspension caused by foreign exchange collection issues.

**status:** suggested
**Author:** Cindy Chen
**Date:** 2026-10-10

### Answer 6

From the perspective of legal risk avoidance in international trade, signing false orders to combine orders has legal risks, and may be identified as "false trade", facing tax penalties or even criminal liabilities. Therefore, regardless of the level of goods value, you must apply for tax refund based on real purchase and sales contracts, and ensure the "three-way consistency" of contract, customs declaration form and foreign exchange collection voucher.

If you sign small-batch orders with overseas clients, you must clearly specify the goods value, payment method, delivery time and other details in the contract, to avoid title disputes or foreign exchange collection risks caused by vague contract terms. Meanwhile, you need to keep all contracts and documents for at least 5 years for subsequent inspection by the tax authority, to avoid compliance risks caused by missing documents.

**status:** suggested
**Author:** Michael Zhang
**Date:** 2026-10-10

### Answer 7

From the perspective of export tax refund compliance audit, the core of tax refund application is "four-way consistency" (contract flow, capital flow, goods flow, invoice flow), rather than the level of goods value. Even for an order with a single declaration goods value of 5,000 RMB, as long as the four-way consistency is met, you can apply for tax refund normally. It should be noted that tax refund application for small-scale taxpayers must be completed within 90 days after the goods depart the territory, and you cannot enjoy the tax refund policy if you fail to file within the deadline.

If your tax refund application is rejected, you need to check the documents promptly. If the rejection is caused by missing documents, you need to supplement and improve before re-filing; if it is caused by policy understanding deviation, you need to consult the tax authority promptly to avoid tax refund loss caused by overdue application. Meanwhile, you need to establish a complete document filing system, classify and archive all tax refund-related documents for subsequent audit and inspection.

**status:** suggested
**Author:** Jason Wu
**Date:** 2026-10-10

### Answer 8

From the perspective of supply chain structure optimization, small-batch orders do not need order combining for tax refund application, and you can increase benefits by optimizing the supply chain cost structure. It is recommended to integrate the full process of procurement, production, customs declaration and tax refund for small-batch orders, and adopt the mode of "production on demand, customs declaration on demand" to reduce the risk of inventory backlog.

Meanwhile, you can negotiate with suppliers to get more favorable purchase prices to offset the unit logistics and customs declaration costs of small orders. In addition, it is recommended to establish a tax refund benefit measurement model for small orders, incorporate the tax refund amount into the profit analysis of the order, ensure that each small order can achieve profit, and avoid supply chain cost out of control caused by blind order combining.

**status:** suggested
**Author:** Victor Sun
**Date:** 2026-10-10

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