TiresExport tax refundHow exactly is the amount calculated?

According to the Latest 2025Export tax refundAccording to the policy, the calculation formula for tire tax rebate amount is:Tax refund amount = Value-added tax (VAT) special invoice amount × Tax rebate rateWhere:

• VAT special invoice amount refers to tax-exclusive sales amount. Important notes:
  • The invoice must display tire specifications/models and export identification
  • Single invoice amount must correspond with customs declaration form
• Tax rebate rate must be queried through customs commodity codes:
  • Passenger car tires (under HS4011) current rebate rate: 13%
  • Engineering machinery tires (under HS4012) rebate rate: 9%
  • Special-purpose tires require separate verification

How exactly is tire export tax refund calculated?

When exporting through agency companies, special attention must be paid to tax rebate rights attribution:

• Entrusted agency model: Manufacturers handle tax rebates independently
  • Requires signing tripartite agreement (factory, agent, foreign buyer)
  • Agency company only charges service fee
• Buyout agency model: Agency company acts as tax rebate entity
  • Requires complete purchase-sale contract chain
  • Fund flows must correspond with documents

Does agency export mode affect tax refund calculation?

Comparing 2023-2024 policies, major adjustments for 2025 include:

• Added newGreen tire certification requirements:
  • EU REACH certified tires enjoy a 2% higher tax rebate rate
  • Requires third-party testing reports
• StrengthenedElectronic management of export documents:
• Customs declaration forms and VAT invoices must be electronically linked
• Paper document retention period extended to 10 years

What are the common risks of export tax rebate through agents?

Based on 20 years of agency service experience, special attention should be paid to:

• Risk of document inconsistency:
  • Starting from 2025, customs declaration product names must exactly match invoices
  • Specification/model discrepancies exceeding 5% will affect tax rebates
• Time - limit risk:
  • Tax rebate claims must be filed within 210 days after goods export
  • Cross-year exports require attention to tax rate adjustment points

V. How to Choose Reliable TiresExport agentThe company?

It is recommended to focus on evaluating the following four capabilities:

• Certification of Qualification: Must possess AEO Advanced Certification qualification
• Industry Experience: Have completed at least 30 tire export tax rebate transactions
• Risk control: Should provide end-to-end electronic document tracking system
• : Registered capital and risk reserve scale: Under buyout model, must verify agency companys financing capability

Case analysis of tire tax rebate operations in 2025

Case: A company exported $100,000 worth of engineering tires (HS4012.90)

• Step 1: Check tax rebate rate of 9%
• Step 2: Verify VAT invoice amount (assumed 830,000 RMB)
• Step 3: Calculate tax rebate amount = 830,000 × 9% = 74,700 RMB
• Attention to:
  • Exchange rate conversion based on first working day of export month
  • Net profit calculation requires deduction of agency service fees