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Export tax refund rates for HS chapter 04

The library lists 68 codes in this chapter. The table gives the VAT rate and the export tax refund rate of each, in force on 2026-10-10.

Library 2026B · rates for 2026-10-10 · Export tax refund rate library 2026B · the State Taxation Administration's publication prevails

This site is not an official channel. It is for reference only; the official publication prevails.

Product names are the library’s own, in Chinese.

VAT rates and refund rates of HS chapter 04
HS codeProductVAT rateRefund rateIn the calculator
0401100000脂肪含量≤1%未浓缩的乳及稀奶油(脂肪含量按重量计,本编号货品不得加糖和其他甜物质)13% / 9%9%Calculate
04011000001脂肪含量≤1%未浓缩的乳及奶油9%9%Calculate
04011000002按13％征税的脂肪含量≤1%未浓缩的乳及奶油13%13%Calculate
04012000001%<脂肪含量≤6%的未浓缩的乳及稀奶油(脂肪含量按重量计,本编号货品不得加糖和其他甜物质)13% / 9%9%Calculate
040120000011%<脂肪含量≤6%的未浓缩的乳及奶油9%9%Calculate
04012000002按13％征税的1%<脂肪含量≤6%的未浓缩的乳及奶油13%13%Calculate
04014000006%<脂肪含量≤10%的未浓缩的乳及稀奶油(脂肪含量按重量计,本编号货品不得加糖和其他甜物质)13% / 9%9%Calculate
040140000016%<脂肪含量≤10%的未浓缩的乳及奶油9%9%Calculate
04014000002按13％征税的6%<脂肪含量≤10%的未浓缩的乳及奶油13%13%Calculate
0401500000脂肪含量＞10%未浓缩的乳及稀奶油(脂肪含量按重量计,本编号货品不得加糖和其他甜物质)13% / 9%9%Calculate
04015000001脂肪含量＞10%未浓缩的乳及奶油9%9%Calculate
04015000002按13％征税的脂肪含量＞10%未浓缩的乳及奶油13%13%Calculate
04021000脂肪含量≤1.5%固状乳及稀奶油(指粉状、粒状或其他固体状态，浓缩，加糖或其他甜物质)13%13%Calculate
04022100脂肪量＞1.5%未加糖固状乳及稀奶油(指粉状、粒状或其他固体状态,浓缩，未加糖或其他甜物质)13%13%Calculate
04022900脂肪量＞1.5%的加糖固状乳及稀奶油(指粉状、粒状或其他固体状态,浓缩,加糖或其他甜物质)13%13%Calculate
0402910000浓缩但未加糖的非固状乳及稀奶油(未加其他甜物质)13% / 9%9%Calculate
04029100001浓缩但未加糖的非固状乳及奶油9%9%Calculate
04029100002按13％征税的浓缩但未加糖的非固状乳及奶油13%13%Calculate
0402990000浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)13% / 9%9%Calculate
04029900001浓缩并已加糖的非固状乳及奶油9%9%Calculate
04029900002按13％征税的浓缩并已加糖的非固状乳及奶油13%13%Calculate
04032010酸乳，不论是否浓缩，除允许添加的添加剂外，仅可含糖或其他甜味物质、香料、水果、坚果、可可13%13%Calculate
04032090其他酸乳13%13%Calculate
04039000酪乳及其他发酵或酸化的乳及稀奶油(不论是否浓缩、加糖或其他甜物质、香料、水果等)13%13%Calculate
04041000乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)13%13%Calculate
04049000其他编号未列名的含天然乳的产品(不论是否浓缩、加糖或其他甜物质)13%13%Calculate
04051000黄油13%13%Calculate
04052000乳酱13%13%Calculate
04059000其他从乳中提取的脂和油13%13%Calculate
04061000鲜乳酪(未熟化或未固化的)(包括乳清乳酪;凝乳)13%13%Calculate
04062000各种磨碎或粉化的乳酪13%13%Calculate
04063000经加工的乳酪(但磨碎或粉化的除外)13%13%Calculate
04064000蓝纹乳酪和娄地青霉生产的带有纹理的其他乳酪13%13%Calculate
04069000其他乳酪13%13%Calculate
04071100孵化用受精的鸡蛋9%9%Calculate
0407190010其他孵化用受精濒危禽蛋9%0%Calculate
0407190090其他孵化用受精禽蛋（濒危禽蛋除外）9%9%Calculate
04072100其他带壳的鸡的鲜蛋9%9%Calculate
0407290010其他鲜的带壳濒危禽蛋9%0%Calculate
0407290090其他鲜的带壳禽蛋9%9%Calculate
04079010带壳咸蛋9%9%Calculate
04079020带壳皮蛋9%9%Calculate
0407909010其他腌制或煮过的带壳濒危野鸟蛋13% / 9%0%Calculate
0407909090其他腌制或煮过的带壳禽蛋13% / 9%9%Calculate
04079090901其他腌制或煮过的带壳禽蛋9%9%Calculate
04079090902按13％征税的其他腌制或煮过的带壳禽蛋罐头13%13%Calculate
0408110000干蛋黄13% / 9%9%Calculate
04081100001干蛋黄9%9%Calculate
04081100002熟制的并按13％征税的干蛋黄13%13%Calculate
04081900其他蛋黄9%9%Calculate
0408910000干的其他去壳禽蛋13% / 9%9%Calculate
04089100001干的其他去壳禽蛋9%9%Calculate
04089100002蛋粉（全蛋粉、蛋白粉和蛋黄粉）13%13%Calculate
0408990000其他去壳禽蛋13% / 9%9%Calculate
04089900001其他去壳禽蛋9%9%Calculate
04089900002其他去壳禽蛋罐头13%13%Calculate
04090000天然蜂蜜9%9%Calculate
0410100010食用濒危昆虫9%0%Calculate
0410100090其他食用昆虫9%9%Calculate
04109010燕窝13%13%Calculate
04109021鲜蜂王浆9%9%Calculate
04109022鲜蜂王浆粉9%9%Calculate
04109023蜂花粉9%9%Calculate
04109029其他蜂产品9%9%Calculate
0410909010其他编号未列名的食用濒危动物产品(食用濒危河鳖或海龟的蛋除外)9%0%Calculate
0410909020食用濒危河鳖或海龟的蛋9%0%Calculate
0410909030食用河鳖或海龟的蛋9%9%Calculate
0410909090其他编号未列名的食用动物产品9%9%Calculate

Results are for reference only. The figures confirmed by the tax authorities, banks and carriers prevail.Disclaimer