In a simpler way that can be followed directly, let's revisit the rules that already exist in 2026:

Conclusion in one sentence

The tax refund (13%/3%) can be obtained only if: general taxpayers + have the qualification to export used cars + have obtained a special value-added tax ticket + the car is clean and cancelled + true customs declaration and departure + foreign collection compliance + normal credit →.

1. Enterprise level (all must be met)

Enterprises with used car export qualifications registered by the Ministry of Commerce

General taxpayers (small scale can only be exempted from tax and cannot be refunded)

Export tax refund (exemption) has been filed in the tax department

Tax credit is not D-level and there are no major tax-related violations

2. Vehicle level (all must be met)

Legal source and complete certificates (registration certificate, driving license)

No mortgage, no seizure, no dispute, non-scrapped assembled vehicles

Deregistration has been completed at the Vehicle Management Office before export

Real export, obtain export customs declaration form (tax refund copy)

3. Invoice level (the most critical)

You must obtain a special VAT invoice

Buying a car from a general taxpayer: 13% special ticket → 13% refund

From non-distribution companies (waiver of tax cuts): 3% special ticket → 3% refund

Ordinary bill → Tax free only, no tax refund

Buy a car in your hands → No special ticket, no tax refund

4. Foreign exchange and third-rate collection

Normal collection of foreign exchange, or deemed collection of foreign exchange

Contract, invoice, customs declaration, logistics, and capital information are consistent

5. Tax refund rate (2026)

VAT refund rate: 13%/3%(based on special ticket tax rate)

Formula: Tax refund = special ticket amount excluding tax × tax refund rate

There is absolutely no tax refund

Without the Ministry of Commerce's used car export qualification

small-scale taxpayers

Only public ticket/no ticket/personal car source

The vehicle has not been cancelled, mortgaged, seized or assembled

False customs declaration, failure to leave the country

Failure to collect foreign exchange and non-compliance shall be regarded as collection of foreign exchange

Source: Xiong Yu, digital automobile export

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