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China export VAT rebate changes by HS code
A change log for buyers comparing factory quotations. Rates and codes come from MOF / STA announcements and official STA rate libraries. This is not a current-rate calculator.
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Historical rows verified through 19 October 2026. Later listing checks find candidates for human review; they do not automatically update the rates below.
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Adjustment of export rebates for certain products
MOF / STA Announcement No. 29 of 2026
Issued: · Effective: · Official text
| Product group | HS codes as listed | Rebate rate | Effective |
|---|---|---|---|
| New-energy vehicles in Annex 1 | 67 · 87012400, 87024010, 8702402010… Expand full code list87012400, 87024010, 8702402010, 8702402090, 87024030, 87036011, 87036012, 87036013, 87036019, 87036021, 87036022, 87036023, 87036029, 87036031, 87036032, 87036033, 87036039, 87036041, 87036042, 87036043, 87036049, 87036051, 87036052, 87036053, 87036059, 87036061, 87036062, 87036063, 87036069, 87036071, 87036072, 87036073, 87036079, 87037011, 87037012, 87037013, 87037019, 87037021, 87037022, 87037023, 87037029, 87037031, 87037032, 87037033, 87037039, 87037041, 87037042, 87037043, 87037049, 87037051, 87037052, 87037053, 87037059, 87037061, 87037062, 87037063, 87037069, 87037071, 87037072, 87037073, 87037079, 87038010, 87038090, 87041030, 87046000, 87091110, 87091190 | 13% → 9% | Announced, not yet in force |
| E-cigarette devices and bamboo products (flooring, plywood, chopsticks and more) in Annex 2 | 23 · 24041910, 24041990, 29397910… Expand full code list24041910, 24041990, 29397910, 8543400010, 4409211090, 4409219090, 4412101999, 4412102099, 4412109390, 4412109490, 4412109590, 4412109990, 44187320, 44187390, 4418810090, 4418820090, 4418830090, 4418890090, 4418910090, 4419110090, 4419121090, 4419129090, 4421911090 | 13% → 0% (cancelled) | Announced, not yet in force |
| E-cigarette devices and bamboo products (flooring, plywood, chopsticks and more) in Annex 2 | 1 · 14011000 Expand full code list14011000 | 9% → 0% (cancelled) | Announced, not yet in force |
Adjustment of export rebates for photovoltaic and other products
MOF / STA Announcement No. 2 of 2026
Issued: · Effective: · Official text
| Product group | HS codes as listed | Rebate rate | Effective |
|---|---|---|---|
| Photovoltaic and other products in Annex 1 | 77 · 2404120000, 28269020, 28352520… Expand full code list2404120000, 28269020, 28352520, 28353110, 28353190, 28353911, 28416910, 2841900010, 28429030, 28429060, 28539030, 28539050, 29032200, 2904990090, 29051100, 29053100, 2905399002, 29191000, 2919900020, 29199000303, 29199000902, 29201900103, 2920190090, 29202100, 29202200, 29202300, 29202400, 29202910002, 2920299090, 2922299090, 2926909090, 29299020, 29299030, 29299090103, 2929909014, 2929909015, 29309030002, 2930909042, 29309090452, 29309090462, 29314100, 29314200, 29314300, 29314400002, 29314500, 29314600, 29314700, 29314800, 2931499010, 29314990202, 29314990303, 29314990902, 29315100002, 29315200, 29315300, 29315400002, 2931590001, 29315900402, 29315900502, 29315900602, 29315900702, 29315900902, 29339200, 29393000, 38019010, 38248900, 38249100, 38249200, 3824999950, 39041090, 39042100, 39042200, 39072100, 39072990, 39100000, 39112000, 8543400090 | 13% → 0% (cancelled) | |
| Photovoltaic and other products in Annex 1 | 172 · 25041091, 29199000302, 29199000901… Expand full code list25041091, 29199000302, 29199000901, 29201900102, 29202910001, 29299090102, 29309030001, 29309090451, 29309090461, 29314400001, 29314990201, 29314990302, 29314990901, 29315100001, 29315400001, 29315900401, 29315900501, 29315900601, 29315900701, 29315900901, 38180014, 38180015, 68022120, 68029110, 68029190, 68029210, 68029290, 68029311, 68029319, 68029390, 68029910, 68029990, 68030010, 68030090, 68041000, 68042110, 68042190, 68042210, 68042290, 68042310, 68042390, 68043010, 68043090, 68051000, 68052000, 68053000, 68061010, 68061090, 68080000, 68091100, 68091900, 68099000, 68101100, 68101910, 68101990, 68109110, 68109190, 68109910, 68109990, 68114010, 68114020, 68114030, 68114090, 68118100, 68118200, 68118910, 68118990, 68128000, 68129100, 68129910, 68129920, 68129990, 68132010, 68132090, 68138100, 68138900, 68141000, 68149000, 68151200, 68151310, 68151390, 69039000, 69041000, 69049000, 69051000, 69059000, 69060000, 69072110, 69072190, 69072210, 69072290, 69072310, 69072390, 69073010, 69073090, 69074010, 69074090, 69091100, 69091200, 69091900, 69099000, 69101000, 69109000, 69111011, 69111019, 69111021, 69111029, 69119000, 69120010, 69120090, 69131000, 69139000, 69141000, 69149000, 70010010, 70010090, 70023200, 70023900, 7003190001, 7005290002, 70060000, 70071110, 70071190, 70071900, 70072110, 70072190, 70072900, 70080010, 70080090, 70091000, 70099100, 70099200, 70101000, 70102000, 70109010, 70109020, 70109030, 70109090, 70112010, 70112090, 70119010, 70131000, 70132200, 70132800, 70133300, 70133700, 70134100, 70134200, 70134900, 70139100, 70139900, 70140010, 70140090, 70151010, 70151090, 70159020, 70161000, 70169010, 70169090, 70171000, 70172000, 70179000, 70181000, 70182000, 70189000, 70198010, 70199099, 70200011, 70200013, 70200091, 85414200, 85414300 | 9% → 0% (cancelled) | |
| Battery products in Annex 2 | 22 · 8506101110, 8506101210, 8506101910… Expand full code list8506101110, 8506101210, 8506101910, 8506101990, 8506109010, 8506109090, 8506400010, 8506400090, 85065000, 8506600010, 8506600090, 8506800011, 8506800019, 8506800091, 8506800099, 85069010, 85069090, 85075000, 85076000, 85078030, 85078090, 85079090 | 9% → 6% | |
| Battery products in Annex 2 | 22 · 8506101110, 8506101210, 8506101910… Expand full code list8506101110, 8506101210, 8506101910, 8506101990, 8506109010, 8506109090, 8506400010, 8506400090, 85065000, 8506600010, 8506600090, 8506800011, 8506800019, 8506800091, 8506800099, 85069010, 85069090, 85075000, 85076000, 85078030, 85078090, 85079090 | 6% → 0% (cancelled) | Announced, not yet in force |
Adjustment of export rebate policy
MOF / STA Announcement No. 15 of 2024
Issued: · Effective: · Official text
| Product group | HS codes as listed | Rebate rate | Effective |
|---|---|---|---|
| Aluminium and copper products; chemically modified animal, vegetable or microbial oils and fats | 59 · 15180000, 74071010, 74072111… Expand full code list15180000, 74071010, 74072111, 74072119, 74072190, 74072900, 74081100, 74081900, 74082100, 74082210, 74082900, 74091110, 74091190, 74091900, 74092100, 74092900, 74093100, 74093900, 74094000, 74099000, 74101100, 74101210, 74101290, 74102110, 74102190, 74102210, 74102290, 74111011, 74111019, 74111020, 74111090, 74112110, 74112190, 74112200, 74112900, 76042100, 7604291010, 76042990, 76061121, 76061129, 76061191, 76061199, 76061220, 76061230, 76061251, 76061259, 76061290, 76069100, 76069200, 76071110, 76071120, 76071190, 76071900, 76072000, 76081000, 76082010, 76082091, 76082099, 76090000 | 13% → 0% (cancelled) | |
| Certain refined oils, photovoltaic and battery products, and non-metallic mineral products | 209 · 25041091, 27101210, 27101911… Expand full code list25041091, 27101210, 27101911, 27101923, 38180019, 68022120, 68029110, 68029190, 68029210, 68029290, 68029311, 68029319, 68029390, 68029910, 68029990, 68030010, 68030090, 68041000, 68042110, 68042190, 68042210, 68042290, 68042310, 68042390, 68043010, 68043090, 68051000, 68052000, 68053000, 68061010, 68061090, 68080000, 68091100, 68091900, 68099000, 68101100, 68101910, 68101990, 68109110, 68109190, 68109910, 68109990, 68114010, 68114020, 68114030, 68114090, 68118100, 68118200, 68118910, 68118990, 68128000, 68129100, 68129910, 68129920, 68129990, 68132010, 68132090, 68138100, 68138900, 68141000, 68149000, 68151200, 68151310, 68151390, 69039000, 69041000, 69049000, 69051000, 69059000, 69060000, 69072110, 69072190, 69072210, 69072290, 69072310, 69072390, 69073010, 69073090, 69074010, 69074090, 69091100, 69091200, 69091900, 69099000, 69101000, 69109000, 69111011, 69111019, 69111021, 69111029, 69119000, 69120010, 69120090, 69131000, 69139000, 69141000, 69149000, 70010010, 70010090, 70023200, 70023900, 7003190001, 7005290002, 70060000, 70071110, 70071190, 70071900, 70072110, 70072190, 70072900, 70080010, 70080090, 70091000, 70099100, 70099200, 70101000, 70102000, 70109010, 70109020, 70109030, 70109090, 70112010, 70112090, 70119010, 70131000, 70132200, 70132800, 70133300, 70133700, 70134100, 70134200, 70134900, 70139100, 70139900, 70140010, 70140090, 70151010, 70151090, 70159020, 70161000, 70169010, 70169090, 70171000, 70172000, 70179000, 70181000, 70182000, 70189000, 70191100, 70191200, 70191300, 70191400, 70191500, 70191900, 70196100, 70196200, 70196310, 70196320, 70196390, 70196410, 70196490, 70196510, 70196590, 70196610, 70196690, 70196910, 70196920, 70196930, 70196990, 70197100, 70197210, 70197290, 70197310, 70197390, 70198010, 70198020, 70198090, 70199021, 70199029, 70199091, 70199092, 70199099, 70200011, 70200013, 70200091, 8506101110, 8506101210, 8506101910, 8506101990, 8506109010, 8506109090, 8506400010, 8506400090, 85065000, 8506600010, 8506600090, 8506800011, 8506800019, 8506800091, 8506800099, 85069010, 85069090, 85075000, 85076000, 85078030, 85078090, 85079090, 85414200, 85414300 | 13% → 9% |
Cancellation of export rebates for listed steel products
MOF / STA Announcement No. 25 of 2021
Issued: · Effective: · Official text
| Product group | HS codes as listed | Rebate rate | Effective |
|---|---|---|---|
| Steel products listed for rebate cancellation | 23 · 72091510, 72091590, 72091610… Expand full code list72091510, 72091590, 72091610, 72091690, 72091710, 72091790, 72091810, 72091890, 72101200, 72103000, 72104900, 72106100, 72251100, 72251900, 72255000, 72259100, 72259200, 72261100, 72261900, 73021000, 73042910, 73042920, 73042930 | 13% → 0% (cancelled) |
Cancellation of export rebates for listed steel products
MOF / STA Announcement No. 16 of 2021
Issued: · Effective: · Official text
| Product group | HS codes as listed | Rebate rate | Effective |
|---|---|---|---|
| Steel products listed for rebate cancellation | 146 · 72052100, 72092500, 72092600… Expand full code list72052100, 72092500, 72092600, 72092700, 72092800, 72099000, 72101100, 72102000, 72104100, 72105000, 72106900, 72107010, 72107090, 72109000, 72124000, 72141000, 72172000, 72173010, 72173090, 72191100, 72191210, 72191290, 72191319, 72191329, 72191419, 72191429, 72192100, 72192200, 72192300, 72192410, 72192420, 72192430, 72193100, 72193210, 72193290, 72193310, 72193390, 72193400, 72193500, 72199000, 72201100, 72201200, 72202020, 72202030, 72202040, 72209000, 72210000, 72221100, 72221900, 72222000, 72223000, 72224000, 72230000, 72253000, 72254010, 72254099, 72259910, 72259990, 72262000, 72269110, 72269199, 72269200, 72269910, 72269920, 72269990, 72271000, 72272000, 72279090, 72281000, 72283090, 72284000, 72285000, 72286000, 72287010, 72287090, 72288000, 72292000, 72299010, 72299090, 73011000, 73012000, 73023000, 73024000, 73029010, 73029090, 73030010, 73030090, 73041110, 73041120, 73041130, 73041190, 73041910, 73041920, 73041930, 73041990, 73042210, 73042290, 73042310, 73042390, 73042400, 73043110, 73043120, 73043190, 73043910, 73043920, 73043990, 73044110, 73044190, 73044910, 73044990, 73045110, 73045120, 73045190, 73045910, 73045920, 73045990, 73049000, 73051100, 73051200, 73051900, 73052000, 73053100, 73053900, 73059000, 73061100, 73061900, 73062100, 73062900, 73063011, 73063019, 73063090, 73064000, 73065000, 73066100, 73066900, 73069000, 73071100, 73071900, 73072100, 73072200, 73072300, 73072900, 73079100, 73079200, 73079300, 73079900 | 13% → 0% (cancelled) |
Increase in export rebate rates for certain products
MOF / STA Announcement No. 15 of 2020
Issued: · Effective: · Official text
| Product group | HS codes as listed | Rebate rate | Effective |
|---|---|---|---|
| Products listed for increased export rebate rates | 380 · 0101210090, 0101290090, 0101301090… Expand full code list0101210090, 0101290090, 0101301090, 0101309090, 01019000, 01022100, 01022900, 0102310090, 0102390090, 0102901090, 0102909090, 01031000, 01039110, 01039120, 01039200, 01041010, 01041090, 01042010, 01042090, 01051110, 01051190, 01051210, 01051290, 01051310, 01051390, 01051410, 01051490, 01051510, 01051590, 01059410, 01059490, 01059910, 01059991, 01059992, 01059993, 01059994, 01061110, 01061190, 01061211, 01061219, 01061221, 01061229, 0106131090, 0106139090, 0106141090, 0106149090, 0106191090, 0106199090, 01062011, 01062019, 0106202010, 0106202029, 0106202099, 0106209090, 01063110, 01063190, 01063210, 01063290, 0106331090, 0106339090, 0106391090, 01063921, 01063923, 0106392990, 0106399090, 01064110, 01064190, 0106491090, 0106499001, 0106499090, 0106901190, 0106901990, 0106909090, 02011000, 02012000, 0201300010, 02021000, 02022000, 0202300010, 02031110, 02031190, 02031200, 02031900, 02032110, 02032190, 02032200, 02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 0205000090, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900, 02068000, 02069000, 02071100, 02071200, 02071329, 02071422, 02071429, 02072400, 02072500, 02072600001, 02072700001, 02074100, 02074200, 02074300, 02074400001, 02074500001, 02075100, 02075200, 02075300, 02075400001, 02075500001, 02076000001, 02083000, 02084000, 02085000, 0208600090, 02089010, 02091000, 02099000, 02101110, 02101190, 02101200, 0210200090, 02109100, 02109200, 02109300, 0210990090, 0301110090, 03028910, 03028920, 03028930, 03028940, 03071900, 0307911090, 03089012, 04011000001, 04012000001, 04014000001, 04015000001, 04029100001, 04029900001, 0407110090, 04079010, 04079020, 04089100001, 05021020001, 05021030, 0502902090, 05040021, 05040029, 05040090, 05059010, 0507100010, 0507100030, 0507100090, 05079010, 05079020, 0507909090, 05100010, 05100020, 05100040, 0510009090, 0511911190, 0511911990, 0511991090, 0511992090, 05119930, 05119940101, 05119940901, 0511999090, 06011010, 0601109110, 0601109199, 0601109910, 0601109999, 0601200010, 0601200020, 0601200099, 0602100090, 06022090, 06023010, 06023090, 06024010, 06024090, 06029010, 06029092, 06029093002, 0602909410, 06029095, 0602909910, 0602909920, 0602909999, 06031100, 06031200, 06031300, 06031400, 06031500, 0603190090, 0603900090, 06042010, 0604209090, 06049010, 0604909090, 07099100, 07099200, 07102210002, 07108020002, 07108030002, 07112000, 07115990, 07119031, 07119034, 07119039, 07129020002, 07129030002, 07129040002, 07129091002, 07136010, 08012100, 08012200, 08022100, 08024290, 08026110, 08026190, 08027000, 08028000, 08029020, 08044000, 08045010, 08045020, 08045030, 08052110, 08052200, 08054000, 08055000, 08061000, 08071100, 08071910, 08071920, 08071990, 08072000, 08083020, 08091000, 08092100, 08094000, 08105000, 08106000, 08109010, 08109030, 08109040, 08109050, 08109060, 08109070, 08109080, 08121000, 08134010, 08134020, 08134030, 08134040, 09011100, 09011200, 09019010, 09021010001, 09021090001, 09022010001, 09022090001, 09023010001, 09023020001, 09023090001, 09024010001, 09024020001, 09024090001, 09041100, 09042200001, 09051000, 09052000, 09061100, 09061900, 09071000, 09072000, 09081100, 09081200, 09082100, 09082200, 09083100, 09092100, 09093100, 09096110, 09096190, 09101200, 09102000001, 09103000, 09109900001, 12030000, 1207101090, 1207109090, 12072100, 12072900, 12073010, 12073090, 12079991, 12079999, 12129100, 12129300, 12129400, 13012000, 13019010, 13019020, 13019030, 1301904090, 1301909010, 1301909020, 1301909099, 13021910, 13021920, 15029000, 16010030901, 16023991001, 18010000001, 18020000, 19012000001, 19021100, 19024000001, 20086090001, 20089100001, 20089932001, 20089933001, 20089939001, 21061000001, 21069090901, 23032000001, 38085200001, 38085910101, 38085910901, 38085990101, 38085990901, 38086100001, 38086200001, 38086900, 38089111001, 38089112001, 38089119001, 38089190, 38089210001, 38089290101, 38089290211, 38089290291, 38089290901, 38089311, 38089319, 38089391, 38089399, 38089910001, 38089990001, 5102191090, 5103109090, 51032010, 5103209090, 5103300090, 51040010, 53050092, 71011011001, 71011019001, 71011091001, 71011099001, 71012110, 71012190, 71022100001, 71022900001, 71031000001 | 6% → 9% | |
| Products listed for increased export rebate rates | 103 · 15153000, 15159010, 15159020… Expand full code list15153000, 15159010, 15159020, 15159030, 28281000, 28332930, 28352520, 38085200002, 38085910102, 38085910902, 38085990102, 38085990902, 38086100002, 38086200002, 38089111002, 38089112002, 38089119002, 38089210002, 38089290102, 38089290212, 38089290292, 38089290902, 38089400, 38122000, 38123100, 38123910, 38123990, 38241000, 38248600, 38248700, 38248800, 38249100, 38249993, 3824999950, 3824999970, 3824999991, 3824999999, 42060000, 43021100, 4302191020, 4302192090, 43021930, 4302199090, 4302200090, 4302301010, 4302309090, 4412310010, 4412310020, 4412941010, 4412941020, 44129910102, 44129910202, 4415100010, 4415209010, 4418109010, 4418200010, 4418990010, 4419909010, 4420909010, 4421100010, 48181000, 48182000, 48183000, 68080000, 7003190001, 71011011002, 71011019002, 71011091002, 71011099002, 71012210, 71012290, 71022100002, 71022900002, 71031000002, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990, 71041000, 71042090, 71049011, 71049019, 71049099, 71051020, 71059000, 71070000, 71090000, 71110000002, 71123010, 71129910, 7113119090, 7113209090, 7114110090, 71142000902, 7115901010, 71159010902, 71159090002, 71161000, 71162000002, 71181000, 96200000002 | 6% → 13% | |
| Products listed for increased export rebate rates | 979 · 28112210, 28112290, 28129011… Expand full code list28112210, 28112290, 28129011, 28272000, 28353911, 28362000, 28363000, 29011000, 29012100, 29012200, 29012310, 29012320, 29012330, 29012420, 29012910, 29012920, 29012990102, 2901299090, 29021100, 29021910, 29021920, 29021990112, 29021990122, 2902199090, 29024100, 29024200, 29025000, 29026000, 29027000, 29029010, 29029020, 29029030, 29029090002, 29031100, 29031200, 29031300, 29031400, 29031910, 29031990, 29032100, 29032200, 29032300, 29032910, 29032990, 29033910, 2903399010, 29037200, 29037300, 29037400, 29037500, 29037600, 29037710, 29037720, 29037800, 29037910, 29037990, 29039110, 29039190102, 2903919090, 29039300, 29039400, 29039910, 29039920, 2903999010, 2903999030, 2903999090, 29041000, 29042010, 29042020, 29042030, 29042040, 29042090, 29043100, 29043200, 29043300, 29043400, 29043500, 29043600, 2904990090, 29051210, 29051220, 29051410, 29051420, 29051430, 29051690, 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29145019, 29145020, 29145090112, 29145090122, 2914509090, 29146100, 29146900, 29147100, 29147900152, 2914790016, 2914790090, 29151100, 29151200, 29151300, 29152111, 29152119, 29152190, 29152400, 29152910, 29152990112, 2915299023, 2915299090, 29153100, 29153300, 2915400090, 29155010, 29155090, 29156000, 29157010, 29159000132, 2915900020, 2915900090, 29161100, 29161210, 29161220, 29161230, 29161240, 29161290, 29161500, 29161900112, 29161900122, 29161900132, 2916190090, 29162010, 29162090212, 29162090222, 29162090232, 29162090242, 29162090252, 29162090262, 29162090272, 29162090282, 2916209090, 29163100, 29163200, 29163400, 29163910, 29163920, 29163990122, 29163990142, 29163990162, 29163990172, 29163990182, 2916399090, 29171110, 29171120, 29171190, 29171310, 29171390, 29171400, 2917190090, 29172010, 2917209090, 29173200, 29173300, 2917341090, 29173490, 29173500, 29173619, 29173690, 29173700, 29173910, 29173990112, 29173990122, 29173990132, 2917399090, 29181200, 29181300, 29181700, 2918190010, 2918190030, 29181900422, 29181900432, 29181900442, 2918190090, 29182110, 29182190, 29182210, 29182290, 29182900, 29191000, 2919900020, 29199000312, 29199000322, 29199000362, 29199000902, 29201900132, 29201900142, 29201900152, 29201900182, 29201900192, 2920190090, 29202100, 29202200, 29202300, 29202400, 29202910002, 2920299090, 2920900011, 29209000142, 2920900016, 2920900020, 2920900090, 29211100, 29211200, 29211300, 29211400, 29211910, 29211920, 29211930, 29211940, 29211950, 29211960, 2921199011, 2921199020, 29211990332, 2921199090, 29212110, 29212190, 29212210, 29212290, 29212900, 2921300010, 29213000302, 2921300040, 2921300090, 29214110, 29214190, 29214200122, 29214200132, 2921420020, 2921420090, 2921430001, 29214300102, 2921430020, 29214300322, 29214300332, 29214300342, 29214300352, 29214300362, 29214300372, 29214300382, 2921430090, 29214500, 29214600, 29215110, 29215190112, 29215190122, 2921590010, 2921590020, 2921590031, 2921590032, 29221100, 29221200, 29221400, 29221500, 29221600, 29221700001, 29221922, 29221929, 29221930, 2922199041, 2922199049, 29223100, 29223910, 2922399010, 29223990202, 2922399030, 2922399040, 2922399050, 2922399090, 29224210, 29224290, 29224310, 29224390, 29224400, 29224999112, 29224999122, 29224999142, 29224999152, 29224999162, 29224999172, 29224999182, 2922499990, 29225020, 29231000, 29232000, 29233000, 29234000, 29239000112, 29239000122, 2923900090, 29241100, 29241910, 29241990142, 29241990162, 29241990182, 2924199030, 2924199040, 29242100102, 2924210020, 2924210090, 29242300, 29242400, 29242910, 29242920, 29251100, 29251200, 2925190010, 29251900212, 29251900222, 29251900232, 29251900242, 2925190090, 29252900112, 29252900122, 29252900132, 29252900142, 29252900152, 29252900162, 2925290020, 29252900302, 2925290090, 29263000, 29264000, 29269010, 29269020, 29269090102, 2926909020, 29269090312, 29269090322, 29269090332, 29269090342, 29269090352, 29269090362, 29269090372, 29269090382, 29269090392, 2926909041, 2926909050, 2926909060, 2926909070, 2926909090, 29270000102, 2927000090, 2928000010, 2928000020, 29280000312, 29280000322, 29280000332, 29280000342, 29280000352, 29280000362, 2928000090, 29291010, 29291020, 29291040, 29299010, 29299020, 29299030, 29299040002, 29299090112, 29299090132, 2929909090, 29302000112, 29302000122, 29302000132, 29302000142, 29302000152, 29302000162, 2930200090, 29303000102, 2930300090, 29307000, 29309010, 29309090112, 2930909013, 2930909014, 2930909015, 2930909016, 2930909017, 2930909018, 2930909019, 2930909021, 2930909022, 2930909023, 2930909024, 2930909026, 2930909027, 2930909028, 2930909031, 2930909032, 29309090512, 29309090532, 29309090542, 29309090552, 29309090562, 29309090572, 29309090582, 29309090592, 29309090612, 29309090622, 29309090632, 29309090642, 29309090652, 29309090662, 29309090672, 29311000, 29313100, 29313200, 29313300, 29313400, 29313500, 29313600, 29313700, 29313800, 2931399011, 2931399012, 2931399013, 2931399014, 2931399015, 29313990172, 29313990182, 29313990192, 29313990212, 29313990222, 29313990902, 2931900001, 2931900017, 2931900018, 2931900019, 29319000282, 29319000312, 29321100, 29321200002, 29321300, 29321900112, 29321900122, 29321900132, 29321900142, 29321900152, 29321900162, 2932190020, 2932190030, 2932190090, 29329100, 29329200, 29329500, 29331100, 29331920, 29332100, 29333100, 29333210, 29333220, 29333300, 29333910, 29333920, 29334100, 29335200, 29335300, 29335400, 29335500, 29335920, 29336100, 29336910, 29336921, 29336922, 29336929, 29336990112, 29336990122, 29336990132, 29336990142, 29336990152, 29336990162, 2933699091, 2933699099, 29337100, 29337200, 2933790010, 29337900202, 2933790030, 2933790042, 2933790091, 2933790099, 29341090112, 29341090122, 29341090132, 29341090142, 29341090152, 29341090162, 29341090172, 29341090182, 29341090192, 2934109091, 2934109099, 29342000112, 29342000122, 29342000132, 29342000142, 29342000152, 29342000162, 29342000172, 29342000182, 29349960001, 29351000002, 29352000002, 29353000002, 29354000002, 29355000, 29359000112, 29359000122, 29359000132, 29359000142, 29359000152, 29359000162, 29359000172, 29359000182, 29359000192, 29359000202, 29359000312, 29359000322, 2935900033, 2935900034, 2935900035, 2935900036, 2935900090, 29372100, 29372210, 29372290, 29375000, 29379000, 29393000, 29420000, 33011200, 33011910, 33011990, 33012400, 33012910, 33012920, 33012940, 33012950, 33012960, 33012991, 3301299910, 3301299999, 3301309090, 3301901090, 33019020, 33019090, 33061090, 33062000, 34070010, 34070020, 34070090, 38231200, 39013000, 39014010, 39019010, 39022000, 39023010, 39029000, 39031100, 39031990, 39032000, 39033090, 39039000, 39043000, 39044000, 39045000, 39049000, 39051200, 39051900, 39052100, 39052900, 39053000, 39059100, 39059900, 39069010, 39069090001, 39071090, 39072010, 39073000, 39075000, 39077000, 39079100, 39079991, 39079999, 39081090, 39089010, 39089020, 39089090, 39091000, 39092000, 39093900, 39094000, 39111000, 3911900001, 3911900003, 3911900005, 39121100002, 39140000, 3920209090, 3920430090, 3920490090, 40021110, 40021190, 40021912, 40021913, 40021914, 40021916, 40021919, 4002199001, 40022010, 40023110, 40023910, 40024100, 40024910, 40025100, 40025910, 40026010, 40027010, 40091200, 40094200, 40170010, 44152010, 44181010, 4419909090, 4420901010, 4421999010, 67030000, 67041100, 67041900, 67042000, 67049000, 68030010, 68030090, 68041000, 68042110, 68042190, 68042210, 68042290, 68042310, 68042390, 68043010, 68043090, 68051000, 68052000, 68053000, 68061010, 68061090, 68091100, 68091900, 68099000, 68101100, 68101910, 68101990, 68109110, 68109190, 68109910, 68109990, 68114010, 68114020, 68114030, 68114090, 68118100, 68118200, 68118910, 68118990, 68128000, 68129100, 68129200, 68129300, 68129900, 68132010, 68132090, 68138100, 68138900, 68149000, 69101000, 69109000, 7005290002, 70112090, 70119010, 70191100, 70191200, 70191900, 70193100, 70193200, 70193910, 70193990, 70194000, 70195100, 70195200, 70195900, 70199010, 70199021001, 70199029, 71171100, 71171900, 71179000, 72052100, 72124000, 72141000, 72172000, 72173010, 72201100, 72201200, 72202020, 72202030, 72202040, 72209000, 72221100, 72221900, 72222000, 72223000, 72224000, 72230000, 72253000, 72259100, 72259200, 72259910, 72259990, 72262000, 72269110, 72269199, 72269200, 72269910, 72269920, 72269990, 72271000, 72272000, 72279090, 72286000, 72287010, 72287090, 72292000, 72299090, 73043190, 73043910, 73043920, 73043990, 73044110, 73044990, 73045110, 73045120, 73045190, 73045910, 73045920, 73045990, 73049000, 73053100, 73053900, 73059000, 73063019, 73063090, 73064000, 73065000, 73066100, 73066900, 73069000, 73090000, 73101000, 73102110, 73102190, 73102910, 73110010, 73121000, 73129000, 73130000, 73141200, 73141400, 73141900, 73142000, 73143100, 73143900, 73144100, 73144200, 73144900, 73145000, 73170000, 73181100, 73181200, 73181300, 73181400, 73181510, 73181590, 73181600, 73181900, 73182100, 73182200, 73182300, 73182400, 73182900, 73194010, 73194090, 73199000, 73201010, 73201020, 73201090, 73202010, 73202090, 73209010, 73209090, 73211210, 73218100, 73218200, 73221100, 73221900, 73229000, 73231000, 73239100, 73251010, 73251090, 73259100, 73259910, 73259990, 73261910, 73261990, 73262010, 73269011, 73269019, 73269090, 74181010, 74181020, 74181090, 74182000, 74199190, 74199920, 74199930, 74199940, 74199950, 74199999, 75040010, 75040020, 75051100, 75052100, 75061000, 78041100, 80070030, 81019600, 81029600, 8104902010, 8106009010, 8109900010, 81129910, 82011000102, 82011000902, 82013000102, 82013000902, 82014000102, 82014000902, 82015000102, 82015000902, 82019090102, 82019090902, 82021000002, 82084000002, 82111000, 82119100, 82119200, 82121000, 82122000, 82129000, 82130000, 82141000, 82142000, 82149000, 82151000, 82152000, 82159100, 83011000, 83013000, 83014000, 83015000, 83016000, 83017000, 83024200, 83040000, 83051000, 83052000, 83059000, 83061000, 83062100 | 10% → 13% | |
| Products listed for increased export rebate rates | 2 · 32041700, 70010000 Expand full code list32041700, 70010000 | 0% → 13% |
Export rebates for fuel oil bunkered by internationally operating vessels
MOF / STA / GACC Announcement No. 4 of 2020
Issued: · Effective: · Official text
| Product group | HS codes as listed | Rebate rate | Effective |
|---|---|---|---|
| Fuel oil bunkered by internationally operating vessels at Chinese coastal ports only | 1 · 27101922 Expand full code list27101922 | 0% → 13% |
Not on this list?
No change found in the announcements we track does not establish your rebate rate. Ask the factory to confirm its current code, product description, export date and eligibility, or consult the STA lookup. A code match alone does not settle classification or eligibility. Zero here means cancellation under the cited announcement, not a universal VAT exemption.
STA export rebate rate lookupWhat it means for your factory price
For a production exporter using the exemption–credit–refund method (免抵退), input VAT that cannot be exempted or credited becomes export cost. Ignoring relief for tax-free inputs, the broad calculation is:
Non-refundable input VAT ≈ FOB value in RMB × (applicable VAT rate − rebate rate)
For a product taxed at 13%, a rebate cut from 13% to 9% can add up to about 4% of FOB value to the factory's cost. Losing a 13% rebate can represent up to about 13% of FOB value in a simple exposure comparison. Factories may pass on part of it; this is not an automatic price rise. Full cancellation may instead trigger domestic-sale VAT treatment, with deductible inputs and exceptions, so the formula is not a tax calculation for cancelled products.
Illustrative example — not a quotation or tax assessment
Assume an RMB 100,000 FOB order, a 13% applicable VAT rate, a rebate cut from 13% to 9%, and no tax-free input adjustment. Before: RMB 100,000 × (13% − 13%) = RMB 0. After: RMB 100,000 × (13% − 9%) = RMB 4,000 of non-refundable input VAT. The factory might absorb some of this or renegotiate the quote. For scale only, 13% of the same FOB value is RMB 13,000; actual cancellation treatment needs a separate calculation.
Rule sources: Cai Shui [2012] No. 39, sections II, V and VII (historical); MOF / STA Announcement No. 11 of 2026, sections V and VIII–X (effective 1 January 2026), which replaces the 2012 notice and retains the rate-gap cost principle.
Method and sources
Scope: verified rate-changing announcements issued from 2020 through 19 October 2026, including announced future stages. Every annex code is retained exactly, including leading zeros and tax-specific extensions. Groups use official Chinese headings with CCB English translations; rows with different prior rates are separated. Prior rates not stated in the announcement were cross-checked against dated rows in official STA libraries. This is a historical log, not an exhaustive current tariff or eligibility database. Effective dates usually follow the export date on the customs declaration; consult each official text.
No additional product-rate adjustment announcement was verified for 2022, 2023 or 2025. Changes to filing procedures, code libraries, consumption tax and returned goods are not presented as export VAT rate changes. The 2020 fuel-oil entry applies only to the stated vessel-bunkering arrangement.
The STA lookup form is publicly readable without login or a visible CAPTCHA. A successful live query could not be verified because its JavaScript request was blocked. Public rate-library archives were downloadable without login. No CAPTCHA was bypassed.