I.Is VAT required for general cargo exports?

According to the "VAT Management Measures for Cross-Border Taxable Behaviors" issued by the Ministry of Finance in 2025,the export of miscellaneous goods is subject to VAT.zero-rate policy,but two key points must be noted:

• ExportenterprisesmustpossessformalcustomsdeclarationformsandspecialVATinvoices
• Goodsmustfallwithinthecustomsexportcommoditytariffclassificationrange(recommendedtoverifyHScodesthroughtheSingleWindowsystem)

In practice,there was a case where a daily-use ceramics company had to pay back VAT due to incorrect HS code classification.It is recommended that enterprises regularly update their commodity classification database.

How are import duties calculated for different countries?

Import duty calculation involves three key elements:

• CommodityCertificate:In2025,therewillbefivenewcategoriesofgroceriesundertheRCEPthatwillbeeligiblefortariffconcessionsandexemptions.
• Customsdutiablevalue:Includesgoodsvalue+freight+insurance(CIFvaluation)
• Tariffrate:
  • UnitedStates:Theaveragetaxrateonordinarygroceriesis3.7%(thelatestadjustmentmadebytheUSTRin2025).
  • EU:Textiledutyratescanreachupto12%(includingenvironmentalsurtax)

What are the specific export tax rebate rates?

The 2021 Export Tax Rebate Rate Table shows that grocery products can be divided into three tax rebate ranges:

• Basicdailynecessities:13%fullrebate(e.g.kitchenware,cleaningsupplies)
• Restrictedcommodities:5%-9%tieredrebate(includinglithiumbatteryproducts,etc.)
• Prohibitedtaxrefundcategories:Newplasticproductcatalogaddedin2025(AnnouncementNo.45oftheGeneralAdministrationofCustoms)

Enterprises are advised to complete tax rebate filing registration through the electronic port 15 working days before shipment.

What circumstances may lead to additional taxes?

According to the Customs Inspection Case Database for 2023-2025,common risk points include:

• Incorrectcommodityclassification:Abambooproductscompanyincurred2.8millionyuaninlatefeesduetomixedtariffcodes
• Discrepanciesindeclaredvalue:Thecustomspricequeryrateincreasedby17%year-on-year(datafromthefirstquarterof2025).
• Defectivecertificatesoforigin:ASEANFORMEcertificaterejectioninquiriesincreasedby23%

How to efficiently process export tax rebates?

It is recommended to adoptFour-step methodOperation Process:

• Documentpre-reviewstage(keycheck:consistencybetweeninvoiceproductnamesandcustomsdeclaration)
• 2.Systemdeclarationphase(newAIintelligentdocumentreviewmoduleaddedin2025)
• Taxrefundcyclecontrol(averageelectronicrefundprocessingtimereducedto12workingdays)
• Annualsettlementpreparation(retaincompletesetofdocumentsforinspectionforatleast5years)

A certainExport enterprises have successfully compressed the tax refund cycle from 45 days to 18 days through standardized processes.

Sixth,what are the important changes in taxation policies in 2025?

Three notable policy adjustments:

• B2Bexportsingletransactionlimitincreasedto$150,000(originally$100,000)
• Thedeadlineforthecancellationofprocessingtradeledgershasbeenextendedto470days(AnnouncementNo.1of2025oftheGeneralAdministrationofCustoms).
• 12newAEOcertificationtaxfacilitationmeasuresadded(includingprioritytaxrefundprocessing)