Export tax refund rates for HS chapter 17

The library lists 21 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 17
HS codeProductVAT rateRefund rateIn the calculator
17011200未加香料或着色剂的甜菜原糖13%13%Calculate
17011300本章子目注释二所述的甘蔗糖13%13%Calculate
17011400其他甘蔗糖13%13%Calculate
17019100加有香料或着色剂的糖13%13%Calculate
17019910砂糖13%13%Calculate
17019920绵白糖13%13%Calculate
17019990其他精制糖13%13%Calculate
17021100按重量计干燥无水乳糖含量在99%及以上的乳糖13%13%Calculate
17021900其他乳糖及乳糖浆13%13%Calculate
17022000槭糖及槭糖浆13%13%Calculate
17023000低果糖含量的葡萄糖及糖浆(仅指按重量计干燥状态的果糖含量在20%以下的葡萄糖)13%13%Calculate
17024000中果糖含量的葡萄糖及糖浆(仅指干燥果糖重量在20%~50%的葡萄糖,转化糖除外)13%13%Calculate
17025000化学纯果糖13%13%Calculate
17026000其他果糖及糖浆(仅指干燥果糖重量在50%以上的,转化糖除外)13%13%Calculate
17029011甘蔗糖或甜菜糖水溶液13%13%Calculate
17029012蔗糖含量超过50%的甘蔗糖、甜菜糖与其他糖的简单固体混合物13%13%Calculate
17029090其他固体糖;人造蜜;焦糖13%13%Calculate
17031000甘蔗糖蜜13%13%Calculate
17039000其他糖蜜13%13%Calculate
17041000口香糖(不论是否裹糖)13%13%Calculate
17049000其他不含可可的糖食(包括白巧克力)13%13%Calculate

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