Cross-border e-commerce sellers in Jinhua and Yiwu operating under the 9810 customs supervision model continue to enjoy a VAT export rebate rate of 13% on the vast majority of their product categories, according to sector analysis of the Yiwu market.
The rebate rate under the 9810 model follows exactly the same schedule as general trade exports, in strict accordance with the nationally published export rebate rate catalogue. There is no separate "rate enhancement" for the 9810 model, and no preferential treatment exists. Agents advertising "super-high rebate rates" are, in essence, relying on falsified input invoices and fabricated customs declarations — approaches that do not work under the full-chain data penetration of the current tax system.
The core 9810 export categories from Yiwu are concentrated in trending home and general merchandise, festival decorations, small smart appliances, outdoor and camping products, textiles and apparel, and pet supplies. All of these carry the statutory 13% rebate rate, representing the highest tier and covering more than 80% of the SKUs that cross-border sellers in Yiwu export daily.
Beyond the dominant 13% tier, a number of Yiwu 9810 export categories fall under 9% and 6% rates. Some footwear, bags and cases, craft ceramics and initially processed bamboo and wood home goods correspond to 9%, while a small number of low-value-added, initially processed small commodities correspond to 6%. Categories of scarce resources explicitly restricted from export, as well as highly polluting and energy-intensive products, carry a 0% rate — such goods receive no rebate and must additionally be treated as domestic sales for VAT purposes.
Experts caution on two operational details that determine whether sellers actually receive the full rebate. First, matching between input invoices and customs declarations is critical: the product name, 13-digit HS code and specifications on the VAT special invoice must match the customs declaration exactly. A discrepancy of even one character causes the system to judge the match as insufficient, applying the lowest tier or rejecting the declaration outright.
Second, sellers attempting to declare low-rebate-rate goods as high-rebate-rate items — for example declaring 9%-rate shoes as 13%-rate plastic products — trigger audits through customs and tax cross-referencing. In such cases rebates are rejected and abnormal tax records are created, suspending all subsequent export rebate business.
