Export tax refund rates for HS chapter 19

The library lists 40 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 19
HS codeProductVAT rateRefund rateIn the calculator
19011010供婴幼儿食用的零售包装配方奶粉(按重量计全脱脂可可含量<5%乳品制)13%13%Calculate
19011090其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)13%13%Calculate
1901200000供烘焙品目1905所列面包糕饼用的调制品及面团(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)13% / 9%9%Calculate
19012000001按9%征税的供烘焙品目1905所列面包糕饼用的调制品及面团9%9%Calculate
19012000002按13%征税的供烘焙品目1905所列面包糕饼用的调制品及面团13%13%Calculate
19019000麦精,粮食粉等制食品及乳制食品(按重量计全脱脂可可含量<40%粉、淀粉、麦精制;按重量计全脱脂可可含量<5%乳品制)13%13%Calculate
19021100未包馅或未制作的含蛋生面食9%9%Calculate
1902190010其他未包馅或未制作的生面食,非速冻的13% / 9%9%Calculate
19021900101按9%征税的其他未包馅或未制作的生面食,非速冻的9%9%Calculate
19021900102按13%征税的其他未包馅或未制作的生面食,非速冻的13%13%Calculate
1902190090其他未包馅或未制作的生面食13% / 9%9%Calculate
19021900901按9%征税的其他未包馅或未制作的生面食9%9%Calculate
19021900902按13%征税的其他未包馅或未制作的生面食13%13%Calculate
1902200000包馅面食(不论是否烹煮或经其他方法制作)13% / 9%9%Calculate
19022000001包馅面食9%9%Calculate
19022000002熟制的并按13%征税的包馅面食13%13%Calculate
1902301000米粉干13% / 9%9%Calculate
19023010001按9%征税的米粉干9%9%Calculate
19023010002按13%征税的预包装螺蛳粉13%13%Calculate
19023020粉丝13%13%Calculate
1902303000即食或快熟面条13% / 9%9%Calculate
19023030001挂面等粮食复制品9%9%Calculate
19023030002其他即食或快熟面条13%13%Calculate
1902309000其他面食13% / 9%9%Calculate
19023090001其他面食9%9%Calculate
19023090002熟制的并按13%征税的其他面食13%13%Calculate
1902400000古斯古斯面食(古斯古斯粉是一种经热处理的硬麦粗粉)13% / 9%9%Calculate
19024000001古斯古斯面食9%9%Calculate
19024000002熟制的并按13%征税的古斯古斯面食13%13%Calculate
19030000珍粉及淀粉制成的珍粉代用品(片、粒、珠、粉或类似形状的)13%13%Calculate
19041000膨化或烘炒谷物制成的食品13%13%Calculate
19042000未烘炒谷物片制成的食品(包括未烘炒谷物片与烘炒谷物片或膨化谷物混合制成食品)13%13%Calculate
19043000碾碎的干小麦(细粉、粗粒及粗粉除外)13%13%Calculate
19049000预煮或经其他方法制作的谷粒(包括其他经加工的谷粒(除细粉、粗粒及粗粉),玉米除外)13%13%Calculate
19051000黑麦脆面包片13%13%Calculate
19052000姜饼及类似品13%13%Calculate
19053100甜饼干13%13%Calculate
19053200华夫饼干及圣餐饼13%13%Calculate
19054000面包干,吐司及类似的烤面包13%13%Calculate
19059000其他面包,糕点,饼干及烘焙糕饼(包括装药空囊、封缄、糯米纸及类似制品)13%13%Calculate

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