Plenty of sellers either export in a way that can never qualify for a refund and lose money, or qualify and never claim. Answer 4 questions and in 30 seconds you'll have an estimated refund, plus pointers on how to recover more.
The export VAT refund returns the VAT you already bore when purchasing the goods. It is not a rebate on your export sales. Eligibility therefore hinges on two things: you must export through a customs route where you yourself are the refund claimant, and your purchases must be backed by special VAT invoices (input VAT documents). This tool uses the common method for trading companies: VAT-inclusive purchase cost ÷ 1.13 × refund rate. Typical refund rate bands by category are: machinery / 3C electronics / industrial goods 13%, home and household goods 13%, textiles, apparel and footwear 13%, agricultural products / food 9%, and 13% as an illustration for other or unsure. The real rate depends on the product's HS code in the State Taxation Administration refund rate database; the tool's figures only give an order of magnitude.
The export method makes a big difference. General trade (0110) and cross-border e-commerce 9610 usually qualify for exemption and refund when the documentation and registration requirements are met. Market procurement 1039 is "exempt, no refund", suited to small, frequent shipments where special VAT invoices are hard to get, and is a separate route from refunds. If you buy someone else's customs declaration or have no declaration of your own, you are not the claimant and there is basically no refund on those goods. Sellers often lump together "exempt-credit-refund", "exempt without refund" and bought declarations, and the difference shows up as real money in the books and in cash flow.
General VAT taxpayer status and export refund registration are the entry requirements. Without refund eligibility, asking "how much can I get back" is meaningless; with eligibility but mismatched special VAT invoices, customs declarations and FX receipt records, the claim will stall or be audited. 9610 puts particular weight on matching purchases, declarations and receipts, which is the focus of cross-border e-commerce refund reviews.
It is a rough estimate on the trading-company basis: first strip VAT out of the purchase cost, then apply the category's illustrative refund rate. For manufacturers using exempt-credit-refund, or with complex input structures, the formula differs, so treat the result as an estimate, not a substitute for the formal refund return.
Both can go through the exemption and refund route. What matters is not the label but whether you are eligible, whether your special VAT invoices are complete and whether your documents match. 9610 has stricter requirements on three-document matching and e-commerce compliance; incomplete paperwork means no refund either way.
1039 is typically "exempt, no refund". The tool marks it as special to remind you that its logic differs from general trade and 9610. It suits small, frequent shipments without special VAT invoices; don't build a P&L that assumes another 13% back.
Export refunds are normally built on general VAT taxpayer status plus refund registration. Small-scale taxpayers or entities without refund eligibility will find it hard to recover input VAT using this tool's formula, even if the goods really were exported.
Common reasons: the HS code's actual refund rate is below the category band, some input VAT is non-creditable, incomplete documents get excluded, FX receipts don't match declarations, or registered product scope doesn't match. The final amount is whatever the tax authority approves.