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Export tax refund rates for HS chapter 22

The library lists 58 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 22
HS codeProductVAT rateRefund rateIn the calculator
22011010未加糖及未加味的矿泉水(包括天然或人造矿泉水)13%0%Calculate
22011020未加糖及未加味的汽水13%13%Calculate
22019011已包装的天然水(未加味、加糖或其他甜物质)—0%Calculate
22019019其他天然水(未加味、加糖或其他甜物质)—0%Calculate
22019090其他水、冰及雪(未加味、加糖或其他甜物质)13%0%Calculate
2202100010含濒危动植物成分的加味、加糖或其他甜物质的水(包括矿泉水及汽水)13%0%Calculate
2202100090其他加味、加糖或其他甜物质的水(包括矿泉水及汽水)13%13%Calculate
2202910011含濒危动植物成份散装无醇啤酒13%0%Calculate
2202910019其他散装无醇啤酒13%13%Calculate
2202910091含濒危动植物成份其他包装无醇啤酒13%0%Calculate
2202910099其他包装无醇啤酒13%13%Calculate
2202990011其他含濒危动植物成份散装无酒精饮料(不包括品目20.09的水果汁、坚果汁或蔬菜汁)13%0%Calculate
2202990019其他散装无酒精饮料(不包括品目20.09的水果汁、坚果汁或蔬菜汁)13%13%Calculate
2202990091其他含濒危动植物成份其他包装无酒精饮料(不包括品目20.09的水果汁、坚果汁或蔬菜汁)13%0%Calculate
2202990099其他包装无酒精饮料(不包括品目20.09的水果汁、坚果汁或蔬菜汁)13%13%Calculate
2203000000麦芽酿造的啤酒13%13%Calculate
22030000001麦芽酿啤酒(<3000元)13%13%Calculate
22030000002麦芽酿啤酒(>=3000元)13%13%Calculate
22041000葡萄汽酒13%13%Calculate
22042100小包装的鲜葡萄酿造的酒(小包装指装入两升及以下容器的)13%13%Calculate
22042200中等包装鲜葡萄酿造的酒(中等包装是指装入两升以上但不超过十升容器的)13%13%Calculate
22042900其他包装鲜葡萄酿造的酒(其他包装指装入十升以上容器的)13%13%Calculate
22043000其他酿酒葡萄汁(品目2009以外的)13%13%Calculate
22051000小包装的味美思酒及类似酒(两升及以下容器包装,加植物或香料的用鲜葡萄酿造的酒)13%13%Calculate
22059000其他包装的味美思酒及类似酒(两升以上容器包装,加植物或香料的用鲜葡萄酿造的酒)13%13%Calculate
2206001000黄酒(以稻米、黍米、玉米、小米、小麦等为主要原料，经进一步加工制成)13%13%Calculate
22060010001黄酒13%13%Calculate
22060090其他发酵饮料(未列名发酵饮料混合物及发酵饮料与无酒精饮料的混合物)13%13%Calculate
22071000酒精浓度在80%及以上的未改性乙醇13%13%Calculate
22072000任何浓度的改性乙醇及其他酒精13%0%Calculate
2208200010装入200升及以上容器的蒸馏葡萄酒制得的烈性酒13%13%Calculate
22082000101装入200升及以上容器的蒸馏葡萄酒制得的烈性酒13%13%Calculate
2208200090其他蒸馏葡萄酒制得的烈性酒13%13%Calculate
22082000901其他蒸馏葡萄酒制得的烈性酒13%13%Calculate
2208300000威士忌酒13%13%Calculate
22083000001威士忌酒13%13%Calculate
2208400000朗姆酒及蒸馏已发酵甘蔗产品制得的其他烈性酒13%13%Calculate
22084000001朗姆酒及蒸馏已发酵甘蔗产品制得的其他烈性酒13%13%Calculate
2208500000杜松子酒13%13%Calculate
22085000001杜松子酒13%13%Calculate
2208600000伏特加酒13%13%Calculate
22086000001伏特加酒13%13%Calculate
2208700000利口酒及柯迪尔酒13%13%Calculate
22087000001利口酒及柯迪尔酒13%13%Calculate
2208901010濒危龙舌兰酒13%0%Calculate
22089010101濒危龙舌兰酒13%0%Calculate
2208901090其他龙舌兰酒13%13%Calculate
22089010901其他龙舌兰酒13%13%Calculate
22089020白酒13%13%Calculate
2208909001酒精浓度在80%以下的未改性乙醇13%13%Calculate
2208909021含濒危野生动植物成分的薯类蒸馏酒13%0%Calculate
2208909029其他薯类蒸馏酒13%13%Calculate
2208909091含濒危野生动植物成分的其他蒸馏酒及酒精饮料13%0%Calculate
2208909099其他蒸馏酒及酒精饮料13%13%Calculate
22089090991其他蒸馏酒13%13%Calculate
22089090992粮食白酒13%13%Calculate
22089090993酒精饮料13%13%Calculate
22090000醋及用醋酸制得的醋代用品13%13%Calculate

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