Export tax refund rates for HS chapter 07
The library lists 213 codes in this chapter. The table gives the VAT rate and the export tax refund rate of each, in force on 2026-10-10.
| HS code | Product | VAT rate | Refund rate | In the calculator |
|---|---|---|---|---|
| 07011000 | 种用马铃薯 | — | 0% | Calculate |
| 07019000 | 其他鲜或冷藏的马铃薯 | — | 0% | Calculate |
| 07020000 | 鲜或冷藏的番茄 | — | 0% | Calculate |
| 07031010 | 鲜或冷藏的洋葱 | — | 0% | Calculate |
| 07031020 | 鲜或冷藏的青葱 | — | 0% | Calculate |
| 07032010 | 鲜或冷藏的蒜头 | — | 0% | Calculate |
| 07032020 | 鲜或冷藏的蒜苔及蒜苗(包括青蒜) | — | 0% | Calculate |
| 07032090 | 鲜或冷藏的其他大蒜(包括切片、切碎、切丝、捣碎、磨碎、去皮等) | — | 0% | Calculate |
| 07039010 | 鲜或冷藏的韭葱 | — | 0% | Calculate |
| 07039020 | 鲜或冷藏的大葱 | — | 0% | Calculate |
| 07039090 | 鲜或冷藏的其他葱属蔬菜 | — | 0% | Calculate |
| 07041010 | 鲜或冷的菜花(花椰菜) | — | 0% | Calculate |
| 07041090 | 鲜或冷的硬花甘蓝及西兰花 | — | 0% | Calculate |
| 07042000 | 鲜或冷藏的抱子甘蓝 | — | 0% | Calculate |
| 07049010 | 鲜或冷藏的卷心菜(学名结球甘蓝,又名圆白菜、洋白菜,属十字花科芸苔属甘蓝变种) | — | 0% | Calculate |
| 07049090 | 鲜或冷的其他食用芥菜类蔬菜 | — | 0% | Calculate |
| 07051100 | 鲜或冷藏的结球莴苣(包心生菜) | — | 0% | Calculate |
| 07051900 | 鲜或冷藏的其他莴苣 | — | 0% | Calculate |
| 07052100 | 鲜或冷藏的维特罗夫菊苣 | — | 0% | Calculate |
| 07052900 | 鲜或冷藏的其他菊苣 | — | 0% | Calculate |
| 07061000 | 鲜或冷的胡萝卜及萝卜 | — | 0% | Calculate |
| 07069000 | 鲜或冷藏的萝卜及类似食用根茎(包括色拉甜菜根、婆罗门参、块根芹) | — | 0% | Calculate |
| 07070000 | 鲜或冷藏的黄瓜及小黄瓜 | — | 0% | Calculate |
| 07081000 | 鲜或冷藏的豌豆(不论是否脱荚) | — | 0% | Calculate |
| 07082000 | 鲜或冷藏的豇豆及菜豆(不论是否脱荚) | — | 0% | Calculate |
| 07089000 | 鲜或冷藏的其他豆类蔬菜(不论是否脱荚) | — | 0% | Calculate |
| 07092000 | 鲜或冷藏的芦笋 | — | 0% | Calculate |
| 07093000 | 鲜或冷藏的茄子 | — | 0% | Calculate |
| 07094000 | 鲜或冷藏的芹菜(块根芹除外) | — | 0% | Calculate |
| 07095100 | 鲜或冷藏的伞菌属蘑菇 | — | 0% | Calculate |
| 07095200 | 鲜或冷藏的牛肝菌属蘑菇 | — | 0% | Calculate |
| 07095300 | 鲜或冷藏的鸡油菌属蘑菇 | — | 0% | Calculate |
| 07095400 | 鲜或冷藏的香菇 | — | 0% | Calculate |
| 07095500 | 鲜或冷藏的松茸(松口蘑、美洲松口蘑、雪松口蘑、甜味松口蘑、欧洲松口蘑) | — | 0% | Calculate |
| 0709560010 | 鲜或冷藏的濒危野生块菌(松露属)(不包括人工培植的) | 9% | 0% | Calculate |
| 0709560090 | 鲜或冷藏的其他块菌(松露属) | 9% | 9% | Calculate |
| 07095910 | 鲜或冷藏的其他松茸(松口蘑、美洲松口蘑、雪松口蘑、甜味松口蘑、欧洲松口蘑除外) | — | 0% | Calculate |
| 07095930 | 鲜或冷藏的金针菇 | — | 0% | Calculate |
| 07095940 | 鲜或冷藏的草菇 | — | 0% | Calculate |
| 07095950 | 鲜或冷藏的口蘑 | — | 0% | Calculate |
| 07095960 | 鲜或冷藏的其他块菌 | 9% | 9% | Calculate |
| 07095990 | 鲜或冷藏的其他蘑菇 | — | 0% | Calculate |
| 07096000 | 鲜或冷藏的辣椒属及多香果属的果实(包括甜椒) | — | 0% | Calculate |
| 07097000 | 鲜或冷藏的菠菜 | — | 0% | Calculate |
| 07099100 | 鲜或冷藏的洋蓟 | 9% | 9% | Calculate |
| 07099200 | 鲜或冷藏的油橄榄 | 9% | 9% | Calculate |
| 07099300 | 鲜或冷藏的南瓜、笋瓜及瓠瓜(南瓜属) | — | 0% | Calculate |
| 07099910 | 鲜或冷藏的竹笋 | — | 0% | Calculate |
| 07099990 | 鲜或冷藏的其他蔬菜 | — | 0% | Calculate |
| 0710100000 | 冷冻马铃薯(不论是否蒸煮) | 9% | 0% | Calculate |
| 07101000001 | 免税的冷冻马铃薯 | — | 0% | Calculate |
| 07101000002 | 蒸煮的冷冻马铃薯 | 9% | 9% | Calculate |
| 0710210000 | 冷冻豌豆(不论是否蒸煮) | 9% | 0% | Calculate |
| 07102100001 | 免税的冷冻豌豆 | — | 0% | Calculate |
| 07102100002 | 蒸煮的冷冻豌豆 | 9% | 9% | Calculate |
| 0710221000 | 冷冻的红小豆(赤豆)(不论是否蒸煮) | 9% | 0% | Calculate |
| 07102210001 | 免税的冷冻的红小豆(赤豆) | — | 0% | Calculate |
| 07102210002 | 蒸煮的冷冻的红小豆(赤豆) | 9% | 9% | Calculate |
| 0710229000 | 冷冻豇豆及菜豆(不论是否蒸煮) | 9% | 0% | Calculate |
| 07102290001 | 免税的冷冻豇豆及菜豆 | — | 0% | Calculate |
| 07102290002 | 蒸煮的冷冻豇豆及菜豆 | 9% | 9% | Calculate |
| 0710290000 | 冷冻其他豆类蔬菜(不论是否蒸煮) | 9% | 0% | Calculate |
| 07102900001 | 免税的冷冻其他豆类蔬菜 | — | 0% | Calculate |
| 07102900002 | 蒸煮的冷冻其他豆类蔬菜 | 9% | 9% | Calculate |
| 0710300000 | 冷冻菠菜(不论是否蒸煮) | 9% | 0% | Calculate |
| 07103000001 | 免税的冷冻菠菜 | — | 0% | Calculate |
| 07103000002 | 蒸煮的冷冻菠菜 | 9% | 9% | Calculate |
| 0710400000 | 冷冻甜玉米(不论是否蒸煮) | 9% | 0% | Calculate |
| 07104000001 | 免税的冷冻甜玉米 | — | 0% | Calculate |
| 07104000002 | 蒸煮的冷冻甜玉米 | 9% | 9% | Calculate |
| 0710801000 | 冷冻松茸(不论是否蒸煮) | 9% | 0% | Calculate |
| 07108010001 | 免税的冷冻松茸 | — | 0% | Calculate |
| 07108010002 | 蒸煮的冷冻松茸 | 9% | 9% | Calculate |
| 0710802000 | 冷冻蒜苔及蒜苗(包括青蒜)(不论是否蒸煮) | 9% | 0% | Calculate |
| 07108020001 | 免税的冷冻蒜苔及蒜苗(包括青蒜) | — | 0% | Calculate |
| 07108020002 | 蒸煮的冷冻蒜苔及蒜苗(包括青蒜) | 9% | 9% | Calculate |
| 0710803000 | 冷冻蒜头(不论是否蒸煮) | 9% | 0% | Calculate |
| 07108030001 | 免税的冷冻蒜头 | — | 0% | Calculate |
| 07108030002 | 蒸煮的冷冻蒜头 | 9% | 9% | Calculate |
| 0710804000 | 冷冻牛肝菌(不论是否蒸煮) | 9% | 0% | Calculate |
| 07108040001 | 免税的冷冻牛肝菌 | — | 0% | Calculate |
| 07108040002 | 蒸煮的冷冻牛肝菌 | 9% | 9% | Calculate |
| 0710809010 | 冷冻的大蒜瓣(不论是否蒸煮) | 9% | 0% | Calculate |
| 07108090101 | 免税的冷冻的大蒜瓣 | — | 0% | Calculate |
| 07108090102 | 蒸煮的冷冻的大蒜瓣 | 9% | 9% | Calculate |
| 0710809020 | 冷冻的香菇(不论是否蒸煮) | 9% | 0% | Calculate |
| 07108090201 | 免税的冷冻的香菇 | — | 0% | Calculate |
| 07108090202 | 蒸煮的冷冻的香菇 | 9% | 9% | Calculate |
| 0710809030 | 冷冻野生莼菜(不论是否蒸煮,不包括人工培植的) | 9% | 0% | Calculate |
| 07108090301 | 免税的冷冻野生莼菜 | — | 0% | Calculate |
| 07108090302 | 蒸煮的冷冻野生莼菜 | 9% | 9% | Calculate |
| 0710809090 | 冷冻的未列名蔬菜(不论是否蒸煮) | 9% | 0% | Calculate |
| 07108090901 | 免税的冷冻的未列名蔬菜 | — | 0% | Calculate |
| 07108090902 | 蒸煮的冷冻的未列名蔬菜 | 9% | 9% | Calculate |
| 0710900000 | 冷冻什锦蔬菜(不论是否蒸煮) | 9% | 0% | Calculate |
| 07109000001 | 免税的冷冻什锦蔬菜 | — | 0% | Calculate |
| 07109000002 | 蒸煮的冷冻什锦蔬菜 | 9% | 9% | Calculate |
| 07112000 | 暂时保藏的油橄榄(不适于直接食用的) | 9% | 9% | Calculate |
| 07114000 | 暂时保藏的黄瓜及小黄瓜(不适于直接食用的) | 9% | 9% | Calculate |
| 07115112 | 盐水白蘑菇(不适于直接食用的) | 9% | 9% | Calculate |
| 07115119 | 盐水的其他伞菌属蘑菇(不适于直接食用的) | 9% | 9% | Calculate |
| 07115190 | 暂时保藏的其他伞菌属蘑菇(不适于直接食用的) | 9% | 9% | Calculate |
| 07115911 | 盐水松茸(不适于直接食用的) | 9% | 9% | Calculate |
| 07115919 | 盐水其他蘑菇及菌块 | 9% | 9% | Calculate |
| 07115990 | 暂时保藏的其他蘑菇及菌块 | 9% | 9% | Calculate |
| 07119031 | 盐水竹笋(不适于直接食用的) | 9% | 9% | Calculate |
| 07119034 | 盐水大蒜 | 9% | 9% | Calculate |
| 07119039 | 盐水的其他蔬菜及什锦蔬菜(不适于直接食用的) | 9% | 9% | Calculate |
| 07119090 | 暂时保藏的其他蔬菜及什锦蔬菜(不适于直接食用的) | 9% | 9% | Calculate |
| 0712200000 | 干制洋葱(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07122000001 | 免税的干制洋葱 | — | 0% | Calculate |
| 07122000002 | 破碎或制成粉状的干制洋葱 | 9% | 9% | Calculate |
| 0712310000 | 干伞菌属蘑菇(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07123100001 | 免税的干伞菌属蘑菇 | — | 0% | Calculate |
| 07123100002 | 破碎或制成粉状的干伞菌属蘑菇 | 9% | 9% | Calculate |
| 0712320000 | 干木耳(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 13% / 9% | 0% | Calculate |
| 07123200001 | 免税的干木耳 | — | 0% | Calculate |
| 07123200002 | 按9%征税的干木耳 | 9% | 9% | Calculate |
| 07123200003 | 按13%征税的干木耳 | 13% | 13% | Calculate |
| 0712330000 | 干银耳(白木耳)(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 13% / 9% | 0% | Calculate |
| 07123300001 | 免税的干银耳(白木耳) | — | 0% | Calculate |
| 07123300002 | 按9%征税的干银耳(白木耳) | 9% | 9% | Calculate |
| 07123300003 | 按13%征税的干银耳(白木耳) | 13% | 13% | Calculate |
| 0712340000 | 干制香菇(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 13% / 9% | 0% | Calculate |
| 07123400001 | 免税的干制香菇 | — | 0% | Calculate |
| 07123400002 | 按9%征税的干制香菇 | 9% | 9% | Calculate |
| 07123400003 | 按13%征税的干制香菇 | 13% | 13% | Calculate |
| 0712392000 | 干制金针菇(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07123920001 | 免税的干制金针菇 | — | 0% | Calculate |
| 07123920002 | 破碎或制成粉状的干制金针菇 | 9% | 9% | Calculate |
| 0712395000 | 干制牛肝菌(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07123950001 | 免税的干制牛肝菌 | — | 0% | Calculate |
| 07123950002 | 破碎或制成粉状的干制牛肝菌 | 9% | 9% | Calculate |
| 0712399100 | 干制羊肚菌(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07123991001 | 免税的干制羊肚菌 | — | 0% | Calculate |
| 07123991002 | 破碎或制成粉状的干制羊肚菌 | 9% | 9% | Calculate |
| 0712399910 | 干制松茸(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07123999101 | 免税的干制松茸 | — | 0% | Calculate |
| 07123999102 | 破碎或制成粉状的干制松茸 | 9% | 9% | Calculate |
| 0712399920 | 干制野生中华夏块菌(整个,切块,切片,破碎或制成粉状,但未经进一步加工的,不包括人工培植的) | 9% | 0% | Calculate |
| 07123999201 | 免税的干制野生中华夏块菌 | — | 0% | Calculate |
| 07123999202 | 破碎或制成粉状的干制野生中华夏块菌 | 9% | 9% | Calculate |
| 0712399990 | 其他干制蘑菇及块菌(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07123999901 | 免税的其他干制蘑菇及块菌 | — | 0% | Calculate |
| 07123999902 | 破碎或制成粉状的其他干制蘑菇及块菌 | 9% | 9% | Calculate |
| 07129010 | 笋干丝 | — | 0% | Calculate |
| 0712902000 | 紫萁(薇菜干)(整条,切段,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07129020001 | 免税的紫萁(薇菜干) | — | 0% | Calculate |
| 07129020002 | 破碎或制成粉状的紫萁(薇菜干) | 9% | 9% | Calculate |
| 0712903000 | 干金针菜(黄花菜)(整条,切段,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07129030001 | 免税的干金针菜(黄花菜) | — | 0% | Calculate |
| 07129030002 | 破碎或制成粉状的干金针菜(黄花菜) | 9% | 9% | Calculate |
| 0712904000 | 蕨菜干(整个,切段,破碎或制成粉状,但未经进一步加工的) | 9% | 0% | Calculate |
| 07129040001 | 免税的蕨菜干 | — | 0% | Calculate |
| 07129040002 | 破碎或制成粉状的蕨菜干 | 9% | 9% | Calculate |
| 0712905010 | 干燥或脱水的大蒜头、大蒜瓣(无论是否去皮) | — | 0% | Calculate |
| 0712905090 | 干燥或脱水的其他大蒜(不含蒜头、蒜瓣,无论是否去皮) | 13% / 9% | 0% | Calculate |
| 07129050901 | 免税的干燥或脱水的其他大蒜 | — | 0% | Calculate |
| 07129050902 | 按9%征税的干燥或脱水的其他大蒜 | 9% | 9% | Calculate |
| 07129050903 | 按13%征税的干燥或脱水的其他大蒜 | 13% | 13% | Calculate |
| 0712909100 | 干辣根(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 13% / 9% | 0% | Calculate |
| 07129091001 | 免税的干辣根 | — | 0% | Calculate |
| 07129091002 | 按9%征税的干辣根 | 9% | 9% | Calculate |
| 07129091003 | 按13%征税的干辣根 | 13% | 13% | Calculate |
| 0712909910 | 干野生莼菜(整个,切块,切片,破碎或制成粉状,但未经进一步加工的,不包括人工培植的) | 9% | 0% | Calculate |
| 07129099101 | 免税的干野生莼菜 | — | 0% | Calculate |
| 07129099102 | 破碎或制成粉状的干野生莼菜 | 9% | 9% | Calculate |
| 0712909920 | 甜玉米种子 | 9% | 0% | Calculate |
| 07129099201 | 免税的甜玉米种子 | — | 0% | Calculate |
| 07129099202 | 按9%征税的甜玉米种子 | 9% | 9% | Calculate |
| 0712909990 | 干制的其他蔬菜及什锦蔬菜(整个,切块,切片,破碎或制成粉状,但未经进一步加工的) | 13% / 9% | 0% | Calculate |
| 07129099901 | 免税的干制的其他蔬菜及什锦蔬菜 | — | 0% | Calculate |
| 07129099902 | 按9%征税的干制的其他蔬菜及什锦蔬菜 | 9% | 9% | Calculate |
| 07129099903 | 按13%征税的干制的其他蔬菜及什锦蔬菜 | 13% | 13% | Calculate |
| 07131010 | 种用豌豆(干豆,不论是否去皮或分瓣) | — | 0% | Calculate |
| 07131090 | 其他干豌豆(不论是否去皮或分瓣) | — | 0% | Calculate |
| 07132010 | 种用干鹰嘴豆(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07132090 | 其他干鹰嘴豆(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07133110 | 种用干绿豆(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07133190 | 其他干绿豆(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07133210 | 种用红小豆(赤豆)(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07133290 | 其他干赤豆(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07133310 | 种用芸豆(干豆,不论是否去皮或分瓣) | — | 0% | Calculate |
| 07133390 | 其他干芸豆(不论是否去皮或分瓣) | — | 0% | Calculate |
| 07133400 | 干巴姆巴拉豆(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07133500 | 干牛豆(豇豆)(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07133900 | 其他干豇豆属及菜豆属(不论是否去皮或分瓣) | — | 0% | Calculate |
| 07134010 | 种用干扁豆(不论是否去皮或分瓣) | — | 0% | Calculate |
| 07134090 | 其他干扁豆(不论是否去皮或分瓣) | — | 0% | Calculate |
| 07135010 | 种用蚕豆(干豆,不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07135090 | 其他干蚕豆(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07136010 | 种用干木豆(木豆属)(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07136090 | 其他干木豆(木豆属)(不论是否去皮或分瓣) | 9% | 9% | Calculate |
| 07139010 | 其他种用干豆(不论是否去皮或分瓣) | — | 0% | Calculate |
| 0713909000 | 其他干豆(不论是否去皮或分瓣) | 9% | 0% | Calculate |
| 07139090001 | 免税的其他干豆 | — | 0% | Calculate |
| 07139090002 | 按9%征税的其他干豆 | 9% | 9% | Calculate |
| 07141010 | 鲜木薯(不论是否切片) | 9% | 9% | Calculate |
| 07141020 | 干木薯(不论是否切片或制成团粒) | 9% | 9% | Calculate |
| 07141030 | 冷或冻的木薯(不论是否切片或制成团粒) | 9% | 9% | Calculate |
| 07142011 | 鲜种用甘薯 | — | 0% | Calculate |
| 07142019 | 其他非种用鲜甘薯(不论是否切片) | — | 0% | Calculate |
| 07142020 | 干甘薯(不论是否切片或制成团粒) | — | 0% | Calculate |
| 07142030 | 冷或冻的甘薯(不论是否切片或制成团粒) | — | 0% | Calculate |
| 07143000 | 鲜、冷、冻或干的山药(不论是否切片或制成团粒) | — | 0% | Calculate |
| 07144000 | 芋头 | — | 0% | Calculate |
| 07145000 | 鲜、冷、冻或干的箭叶黄体芋(黄肉芋属)(不论是否切片或制成团粒,鲜、冷、冻或干的) | 9% | 9% | Calculate |
| 07149010 | 鲜、冷、冻、干的荸荠(不论是否切片或制成团粒) | — | 0% | Calculate |
| 07149021 | 种用藕(不论是否去皮或分瓣) | — | 0% | Calculate |
| 07149029 | 鲜、冷、冻、干的非种用藕(不论是否切片或制成团粒) | — | 0% | Calculate |
| 0714909010 | 鲜、冷、冻、干的兰科植物块茎 | — | 0% | Calculate |
| 0714909091 | 含高淀粉或菊粉其他濒危类似根茎(包括西谷茎髓,不论是否切片或制成团粒,鲜、冷、冻或干的) | 9% | 0% | Calculate |
| 0714909099 | 含有高淀粉或菊粉的其他类似根茎(包括西谷茎髓,不论是否切片或制成团粒,鲜、冷、冻或干的) | — | 0% | Calculate |
Results are for reference only. The figures confirmed by the tax authorities, banks and carriers prevail.Disclaimer