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.

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 07
HS codeProductVAT rateRefund rateIn 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