Guide to Import VAT Refund for Consigned Components Shipped to JLCPCB

1. Purpose

This guide explains the refund policy and complete operating procedure for import Value-Added Tax (VAT) and customs duties when customers ship electronic components from overseas to JLCPCB for PCB assembly services. It aims to help you complete the process efficiently and correctly.

2. VAT Refund Policy

2.1 Eligibility Requirements

To qualify for an import VAT refund, both of the following conditions must be met:

• You have paid all related import charges, including customs clearance service fees, customs duties, and import VAT for the shipped components.
• You have placed a PCBA order with JLCPCB using the shipped components, and the order has been completed and delivered.

2.2 Refund Principles

Refundable Items

• Import VAT and customs duties will be refunded based on the actual quantity of consigned components used in the corresponding PCBA order.
• Customs duties will be deducted from the PCBA order amount when placing the order.

Non-Refundable Items

• Customs clearance and import operation service fees are non-refundable.

2.3 Refund Amount Calculation

VAT Refund Formula

Refundable VAT = Paid Import VAT × (Quantity Used in PCBA Order ÷ Total Quantity Shipped)

Note:
Import VAT is calculated as follows:

Import VAT = (Declared Value of Components + Customs Duty) × 13%

Example

• Waybill WBG01:

100 units of component C1 shipped

Import VAT paid: USD 10

• Waybill WBG02:

200 units of component C2 shipped

Import VAT paid: USD 20

In PCBA order SMT026789456, the following components were used:

• 50 units of C1
• 100 units of C2

The VAT refund is calculated as:

WBG01 VAT × (Used C1 ÷ Total C1 Shipped)

WBG02 VAT × (Used C2 ÷ Total C2 Shipped)

= 10 × (50 / 100) + 20 × (100 / 200)
= USD 15

3. VAT Refund Procedure

After the PCBA order using consigned components has been shipped, please follow the steps below:

1. Log in to your JLCPCB account.
2. Go to Consign Part.
3. Click VAT Refund.
4. You will see the total refundable VAT amount for your consigned components.
5. Click Refund to submit the refund request.

Status Descriptions

Remaining VAT + Amount Refunded + Refundable Amount = Total VAT Paid for This Order