Export tax refund rates for HS chapter 18

The library lists 12 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 18
HS code	Product	VAT rate	Refund rate	In the calculator
1801000010	生的整颗或破碎的可可豆	9%	9%	Calculate
1801000090	焙炒的整颗或破碎的可可豆	13%	13%	Calculate
18020000	可可荚、壳、皮及废料	9%	9%	Calculate
18031000	未脱脂可可膏	13%	13%	Calculate
18032000	全脱脂或部分脱脂的可可膏	13%	13%	Calculate
18040000	可可油,可可脂	13%	13%	Calculate
18050000	未加糖或其他甜物质的可可粉	13%	13%	Calculate
18061000	含糖或其他甜物质的可可粉	13%	13%	Calculate
18062000	每件净重超过2 千克的含可可食品	13%	13%	Calculate
18063100	其他夹心块状或条状的含可可食品(每件净重不超过2千克)	13%	13%	Calculate
18063200	其他不夹心块状或条状含可可食品(每件净重不超过2千克)	13%	13%	Calculate
18069000	其他巧克力及含可可的食品(每件净重不超过2千克)	13%	13%	Calculate

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