Export tax refund rates for HS chapter 21
The library lists 36 codes in this chapter. The table gives the VAT rate and the export tax refund rate of each, in force on 2026-10-10.
| HS code | Product | VAT rate | Refund rate | In the calculator |
|---|---|---|---|---|
| 21011100 | 咖啡浓缩精汁 | 13% | 13% | Calculate |
| 21011200 | 以咖啡为基本成分的制品(包括以咖啡浓缩精汁为基本成分的制品) | 13% | 13% | Calculate |
| 21012000 | 茶、马黛茶浓缩精汁及其制品 | 13% | 13% | Calculate |
| 21013000 | 烘焙咖啡代用品及其浓缩精汁 | 13% | 13% | Calculate |
| 21021000 | 活性酵母 | 13% | 13% | Calculate |
| 21022000 | 非活性酵母,已死单细胞微生物(品目3002疫苗除外) | 13% | 13% | Calculate |
| 21023000 | 发酵粉 | 13% | 13% | Calculate |
| 21031000 | 酱油 | 13% | 13% | Calculate |
| 21032000 | 番茄沙司及其他番茄调味汁 | 13% | 13% | Calculate |
| 21033000 | 芥子粉及其调味品 | 13% | 13% | Calculate |
| 21039010 | 味精 | 13% | 13% | Calculate |
| 21039020 | 别特酒(Aromatic bitters,仅做烹饪用,不适于饮用) | 13% | 13% | Calculate |
| 2103909000 | 其他调味品 | 13% / 9% | 9% | Calculate |
| 21039090001 | 按9％征税的其他调味品 | 9% | 9% | Calculate |
| 21039090002 | 按13％征税的其他调味品 | 13% | 13% | Calculate |
| 21041000 | 汤料及其制品 | 13% | 13% | Calculate |
| 21042000 | 均化混合食品 | 13% | 13% | Calculate |
| 21050000 | 冰淇淋及其他冰制食品(不论是否含可可) | 13% | 13% | Calculate |
| 2106100000 | 浓缩蛋白质及人造蛋白物质 | 13% / 9% | 9% | Calculate |
| 21061000001 | 按9％征税的浓缩蛋白质及人造蛋白物质 | 9% | 9% | Calculate |
| 21061000002 | 按13％征税的浓缩蛋白质及人造蛋白物质 | 13% | 13% | Calculate |
| 21069010 | 制造碳酸饮料的浓缩物 | 13% | 13% | Calculate |
| 21069020 | 制造饮料用的复合酒精制品 | 13% | 13% | Calculate |
| 2106903010 | 含濒危植物成分的蜂王浆制剂 | 13% | 0% | Calculate |
| 2106903090 | 其他蜂王浆制剂 | 13% | 13% | Calculate |
| 21069040 | 椰浆 | 13% | 13% | Calculate |
| 2106905010 | 濒危海豹油胶囊 | 13% | 0% | Calculate |
| 2106905090 | 其他海豹油胶囊 | 13% | 13% | Calculate |
| 21069061 | 含香料或着色剂的甘蔗糖或甜菜糖水溶液 | 13% | 13% | Calculate |
| 21069062 | 蔗糖含量超过50％的甘蔗糖、甜菜糖与其他食品原料的简单固体混合物 | 13% | 13% | Calculate |
| 2106909001 | 非乳基特殊医学用途婴儿配方食品、非乳基特殊医学用途配方食品 | 13% | 13% | Calculate |
| 2106909011 | 含濒危鱼软骨素胶囊 | 13% | 0% | Calculate |
| 2106909019 | 含濒危动植物成份的其他编号未列名食品 | 13% | 0% | Calculate |
| 2106909090 | 其他编号未列名的食品 | 13% / 9% | 9% | Calculate |
| 21069090901 | 按9％征税的其他编号未列名的食品 | 9% | 9% | Calculate |
| 21069090902 | 按13％征税的其他编号未列名的食品 | 13% | 13% | Calculate |
Results are for reference only. The figures confirmed by the tax authorities, banks and carriers prevail.Disclaimer