China VAT export rebate calculator
See the China export VAT rebate behind the FOB quote before signing the PO.
The export VAT rebate is the structural reason a Chinese supplier can quote you a chemical at a price that looks below the domestic ex-VAT market reference. The supplier paid 13 % VAT to buy the inputs, SAT refunds a defined portion of that VAT on export, and the FOB quote builds that rebate into the price as recovered cost. When MOF cuts the rebate, the FOB quote either rises or the supplier eats the gap. MOF Cai Shui [2022] No. 69 moved urea, DAP, MAP, and several steel categories from 13 % to 0 % rebate effective 1 August 2022, instantly restructuring those export economics.
Search the index of 2,691 HS lines across chapters 28 to 39 (1,054 unique HS6), pick the closest HS6 to your shipment, enter the FOB invoice value, and the calculator returns the rebate-amount preview at the rate you select (0 %, 9 %, or 13 %). The lookup deliberately hedges the rate to the current SAT chinatax.gov.cn schedule and the MOF gss.mof.gov.cn circular: the rate at the date of export declaration is the only number that closes the rebate at SAT, and the only number that matters for the invoice.
Important. Read before using.
The rate per HS code is deliberately hedged in this dataset to the chinatax.gov.cn current schedule, per CLAUDE.md regulatory drafting rule. Export rebate rates change with each MOF circular and the operative rate is the one at the date of export declaration. The 0 % / 9 % / 13 % universe represents the rate buckets used in the chemicals sector since 2022; specific assignments per HS code must be verified at SAT before invoicing or quoting.
Use the calculator to size the rebate exposure on an indicative rate, then click through to the SAT or MOF source URL for the binding number per HS code on the date of export declaration.
Pro members only
Subscribe to Sourzi Pro for access
This tool is on the Pro tier at USD 59 per month. Pro unlocks the China VAT export rebate calculator alongside the EU CBAM scope checker, the AU and US AD/CVD lookups, the EU REACH SVHC and Annex XIV lookup, the US HTS chapters 28 to 39 lookup, the AU landed-cost calculator, the DFAT sanctions screener, and the AICIS checker.
The free catalogue at /tools covers most one-off procurement workflows. Pro is for the procurement team that quotes against Chinese suppliers every month and wants the SAT rebate bucket one tab away on every PO.
Worked example: phosphoric acid shipment, August 2022
A US buyer quotes 200 tonnes of food-grade phosphoric acid from a Shandong supplier, FOB Qingdao, USD 1,150 per tonne, total FOB invoice USD 230,000. HS code declared at GACC is in the 2809.20 family. At the time of PO signing in July 2022, the SAT export rebate was 13 %, and the supplier had factored that into the FOB price as recovered VAT. Using the calculator above with FOB 230,000 USD at 13 %, the rebate sized was approximately 29,900 USD equivalent: that is the structural cost the supplier was recovering on the input-side VAT.
MOF Cai Shui [2022] No. 69 was published on 28 July 2022 and took effect 1 August 2022. The list of affected HS codes moved several phosphate-fertiliser and steel categories to 0 % rebate, and triggered re-pricing across primary chemical export contracts globally. The supplier called the buyer mid-week and proposed a USD 90 per tonne price increase. The buyer ran the calculator at 0 % rebate on the same FOB value: the previously-captured rebate of about 29,900 USD was gone, equivalent to about USD 150 per tonne. The buyer accepted USD 60 of the increase per tonne, the supplier ate USD 30 per tonne, and the cargo shipped on a renegotiated PI.
The fix on future POs: ask the supplier at quote time which MOF rebate bucket the HS code sits in, confirm the rebate rate at the chinatax.gov.cn schedule, and tie a re-quote clause in the PI to any MOF circular that changes the rate between PO signing and export declaration. The calculator is the working surface; the SAT and MOF primary sources are where the binding number lives.
Frequently asked
How does the China export VAT rebate work for chemicals exports?
A Chinese exporter pays 13 % VAT on domestic inputs at purchase. On the export shipment, SAT refunds part of that input VAT according to the rebate rate for the product HS code. The rebate rate is published by MOF circular and republished by SAT. Possible rates for chapter 28 to 39 chemicals run 0 %, 9 %, or 13 %. The rebate amount on the export invoice line is roughly FOB value times rebate rate, claimed by the exporter at the end-of-month VAT reconciliation. From a foreign buyer perspective, the rebate is the gap between the supplier sticker price and the supplier marginal cost: if the rate drops 13 % to 0 % overnight on an MOF circular, the supplier is suddenly absorbing that gap or has to raise the export quote.
Why does the lookup hedge every rate rather than asserting 0 %, 9 %, or 13 %?
Per CLAUDE.md regulatory drafting rule, every percentage rate (AD margin, capacity share, market share, VAT rebate) needs a primary-source citation or a hedge to the source. Chinese VAT export rebate rates change with each MOF circular. The rate that applies at the date of export declaration is the operative number; the rate published in a quarterly circular last cycle may already have been amended. Asserting a static 13 % on a chemical HS code in this dataset would be exactly the failure mode we are avoiding: the cargo ships, the operator quotes against the stale rate, and when SAT refunds the 9 % the supplier actually gets, the foreign buyer absorbs the gap. The lookup deliberately keeps the operator on the binding chinatax.gov.cn source for the rate.
What was the Cai Shui [2022] No. 69 circular and why is it important?
MOF circular Cai Shui [2022] No. 69, jointly issued with GACC and SAT, cut the export VAT rebate rate to 0 % for a defined list of high-energy-intensity products effective 1 August 2022. The list covered urea, DAP, MAP, several steel categories, and other commodity products that the Chinese government wanted to discourage from being exported to subsidise foreign manufacturing. The cut moved a 13 % rebate to 0 % overnight for affected HS codes, restructuring the export economics. Operators should verify whether their HS code sits on the affected list against the binding MOF circular at gss.mof.gov.cn before invoicing a foreign buyer.
How do I know the supplier passed through the rebate on the FOB quote?
Two signals. First, ask the supplier what HS code they declare at GACC export (the export-declaration code drives the rebate). Second, compare the FOB quote against the domestic ex-VAT price quoted to a Chinese trader for the same product. The difference between the export FOB and the domestic ex-VAT price is approximately the rebate that the supplier captured. If the gap is materially smaller than the published rebate rate, the supplier is absorbing some of the rebate as additional margin. If the gap is materially larger, the supplier is pricing in a known incoming MOF circular and the foreign buyer should ask why.
Does the calculator apply to plastics in chapter 39?
Yes. Chapter 39 (plastics in primary form and articles thereof) is included in the dataset alongside chemicals chapters 28 to 38. Rates for plastics are typically 13 % for primary-form polymers and 0 % to 13 % for downstream articles, but the rule above stands: the rate at the date of export declaration is the operative number. Verify the specific HS code rate at chinatax.gov.cn.
Are there structural risks beyond the rebate rate?
Yes. The export-declaration HS code itself must match the GACC export tariff for the product, and the customs verification step can reclassify (推翻原报关品名). A reclassification at GACC can both shift the rebate rate and trigger a back-duty on the import side of the buyer. The supplier-side check is the SAT 出口退税申报系统 confirmation of the export declaration prior to the end-of-month VAT reconciliation; the buyer-side check is the export declaration document (报关单) reaching the buyer with the matching HS code and quantity.
Related tools
The same supplier quote can be sized against the US import-side stack with the US HTS chapters 28 to 39 + Section 301 lookup, against the EU CBAM exposure for chapters 25 to 31 and 72 to 76 with the EU CBAM scope checker, and against the AU import duty with the AU landed cost calculator. For the US AD/CVD overlay against the same Chinese exporter, the US AD/CVD case lookup is one tab away.