Export tax refund rates for HS chapter 13

The library lists 34 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 13
HS code	Product	VAT rate	Refund rate	In the calculator
13012000	阿拉伯胶	9%	9%	Calculate
13019010	胶黄耆树胶	9%	9%	Calculate
13019020	乳香、没药及血竭	9%	9%	Calculate
1301903010	濒危野生阿魏(不包括人工培植的)	9%	0%	Calculate
1301903090	其他阿魏	9%	9%	Calculate
1301904010	濒危野生松科植物的松脂(不包括人工培植的)	9%	0%	Calculate
1301904090	其他松脂	9%	9%	Calculate
1301909010	龙血树脂、大戟脂、愈疮树脂	9%	9%	Calculate
1301909020	大麻脂	9%	9%	Calculate
1301909091	其他濒危植物的天然树胶、树脂(包括天然树胶、树脂及其他油树脂(例如香树脂))	9%	0%	Calculate
1301909099	其他天然树胶、树脂(包括天然树胶、树脂及其他油树脂(例如香树脂))	9%	9%	Calculate
13021100	鸦片液汁及浸膏(也称阿片)	13%	13%	Calculate
13021200	甘草液汁及浸膏	13%	13%	Calculate
13021300	啤酒花液汁及浸膏	13%	13%	Calculate
13021400	麻黄液汁及浸膏	13%	13%	Calculate
13021910	生漆	9%	9%	Calculate
13021920	印楝素	9%	9%	Calculate
13021930	除虫菊或含鱼藤酮植物根茎的液汁及浸膏	13%	13%	Calculate
13021940	银杏的液汁及浸膏	13%	13%	Calculate
1302199001	苦参碱	13%	13%	Calculate
1302199013	供制农药用的濒危植物液汁及浸膏	13%	0%	Calculate
1302199019	供制农药用的其他植物液汁及浸膏	13%	13%	Calculate
1302199095	濒危红豆杉液汁及浸膏	13%	0%	Calculate
1302199096	黄草汁液及浸膏	13%	13%	Calculate
1302199097	其他濒危植物液汁及浸膏	13%	0%	Calculate
1302199099	其他植物液汁及浸膏	13%	13%	Calculate
13022000	果胶、果胶酸盐及果胶酸酯	13%	13%	Calculate
13023100	琼脂	13%	13%	Calculate
13023200	刺槐豆胶液及增稠剂(从刺槐豆、刺槐豆子或瓜尔豆制得的,不论是否改性)	13%	13%	Calculate
13023911	卡拉胶(不论是否改性)	13%	13%	Calculate
13023912	褐藻胶(不论是否改性)	13%	13%	Calculate
13023919	海草及其他藻类胶液及增稠剂(不论是否改性)	13%	13%	Calculate
1302399010	未列名濒危植物胶液及增稠剂	13%	0%	Calculate
1302399090	其他未列名植物胶液及增稠剂	13%	13%	Calculate

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