How Do Water Bottle Exporters Apply for Tax Rebates? How Much Do You Know? (Part 1)
There are stories in the cup, and life has warmth. Hello everyone, "Dong Dong's Cup Talk" is here. A while ago was the peak shipping season for overseas Christmas. At that time, Dongdong posted multiple related updates on Moments. https://www.zhanyict.com/en/ProductsDetail-VB-10342.html After seeing them, many friends were most concerned about whether the factory where Dongdong works handles export customs declaration applications itself, whether it has applied for export tax rebates, and whether it could share some experience.
During that period, Dongdong was too busy to think and organize. Recently, through communication with professionals and consulting a large amount of materials, Dongdong will modestly share with everyone how water bottle foreign trade export enterprises apply for tax rebates. https://www.zhanyict.com/en/ProductsDetail-VB-10342.html If there is anything incorrect, please be sure to point it out promptly. The following content and views are for everyone's reference only and must not be used as a basis for export tax rebate applications.
Why apply for a rebate? I believe most friends will clearly understand that it is simply to enjoy the policy and make more money, right? https://www.zhanyict.com/en/ProductsDetail-VB-10342.html Yes, in plain terms, that is exactly what it is. For peers doing water bottle foreign trade, whether they have their own factory or simply take orders and export as traders, export tax rebates are a very critical part of cash flow in the business.
Many enterprises encounter pitfalls when filing for the first time. Some have mismatched documents, and some do not understand policy updates. In the end, they not only fail to obtain the rebate, but in serious cases may even trigger an audit. Dongdong, based on announcements issued in 2026 by the Ministry of Finance and the State Taxation Administration, distinguishes between two types of entities, trading companies and manufacturing factories, https://www.zhanyict.com/en/ProductsDetail-VB-10342.html and combines known real case examples in the water bottle industry to explain the practical key points of tax rebates as clearly as possible. However, personal ability and expression are limited, and the scope of knowledge is also limited. Please forgive any shortcomings.
Comparison of old and new tax rebate policies on January 1, 2026
According to Announcement No. 11 of 2026 from the Ministry of Finance and the State Taxation Administration, and Announcement No. 5 of 2026 from the State Taxation Administration, the new measures for the administration of export tax exemption and rebate officially took effect on January 1, 2026, https://www.zhanyict.com/en/ProductsDetail-VB-10342.html and the old document Caishui [2012] No. 39 and other documents were simultaneously repealed.
Export business before January 1, 2026 applies the old administrative measures. Water bottle business declared for export on or after January 1, 2026 all implements the new measures.
Many friends confuse two points: first, the basic tax rebate framework has not been overturned. Foreign trade enterprises still implement "exemption, credit, and rebate," and manufacturing factories implement "exemption, credit, and refund." https://www.zhanyict.com/en/ProductsDetail-VB-10342.html This underlying rule has not changed. Second, the changes are concentrated in declaration deadlines, document retention, and foreign exchange collection management. It is not that the water bottle rebate rate itself was directly changed on January 1.
First, the declaration deadline. Under the old policy, the deadline for export tax rebate declaration was the declaration period in April of the year following export. The 2026 new rules change this to completing the tax rebate declaration within 36 months from the date of customs declaration for export. https://www.zhanyict.com/en/ProductsDetail-VB-10342.html Once overdue, the rebate will no longer be accepted, and the business will be treated as domestic sales and taxed, generating VAT and late fees. Source: State Taxation Administration Announcement No. 5 of 2026.
Second, retention of filing documents. The old policy required filing documents to be retained for 5 years. The 2026 new rules extend this to 10 years. Enterprises must organize catalogs and keep long-term records of materials such as export contracts, logistics documents, and entrusted customs declaration agreements, https://www.zhanyict.com/en/ProductsDetail-VB-10342.html and tax authorities may retrieve them for verification at any time. Source: State Taxation Administration Announcement No. 5 of 2026.
Third, adjustment of foreign exchange collection rules. The new rules clearly state that goods for which a tax rebate is declared must, in principle, complete foreign exchange collection before April 30 of the year following customs export declaration. If foreign exchange cannot be collected on time and the situation meets the conditions for deemed foreign exchange collection, corresponding evidentiary materials must be retained; otherwise, no rebate can be granted. Source: https://www.zhanyict.com/en/ProductsDetail-VB-10342.html Policy interpretation released in April 2026 by the Guangdong Provincial Tax Service of the State Taxation Administration.
It should also be noted that there is another tax rebate rate adjustment policy effective from April 1, 2026 (Ministry of Finance and State Taxation Administration Announcement No. 2 of 2026). This document adjusts photovoltaic and battery products. Conventional stainless steel water bottles, plastic water bottles, glass cups, and ceramic water cups are not included in this list of rebate rate reductions or cancellations. https://www.zhanyict.com/en/ProductsDetail-VB-10342.html The rebate rate for water bottle categories did not change on April 1. To check the exact rebate rate for water bottles, enterprises should rely on the latest version of the State Taxation Administration export tax rebate rate database.
There are stories in the cup, life has warmth, use a good cup to enjoy a healthy life. We provide OEM business to more than 100 companies around the world, and produce more than 3 million pieces of various stainless steel/plastic cups and pots annually. Honoring promises, keeping reputation, ensuring quality and quantity, and delivering on time are our service principles and our professional commitment. Dongguan Zhan Yi Commodity Technology Co.,Ltd. welcomes global merchants to conduct on-site factory inspections and in-depth cooperation.