出口单 chukoudan.com

Export tax refund rates for HS chapter 24

The library lists 37 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 24
HS codeProductVAT rateRefund rateIn the calculator
2401101000未去梗的烤烟13% / 9%9%Calculate
24011010001未去梗的烤烟9%9%Calculate
24011010002按13％征税的未去梗的复烤烟13%13%Calculate
24011090其他未去梗的烟草9%9%Calculate
2401201000部分或全部去梗的烤烟13% / 9%9%Calculate
24012010001部分或全部去梗的烤烟9%9%Calculate
24012010002按13％征税的部分或全部去梗的复烤烟13%13%Calculate
24012090部分或全部去梗的其他烟草13%13%Calculate
2401300000烟草废料13% / 9%9%Calculate
24013000001按13％征税的复烤烟的废料13%13%Calculate
24013000002其他烟草废料9%9%Calculate
24021000烟草制的雪茄烟13%0%Calculate
2402200000烟草制的卷烟13%0%Calculate
24022000001乙类卷烟（每标准条(200支)调拨价格在70元(不含增值税)以下的卷烟）13%0%Calculate
24022000002甲类卷烟（每标准条(200支)调拨价格在70元(不含增值税)以上(含70元)的卷烟）13%0%Calculate
2402900001烟草代用品制的卷烟13%0%Calculate
24029000011乙类卷烟（每标准条(200支)调拨价格在70元(不含增值税)以下的卷烟）13%0%Calculate
24029000012甲类卷烟（每标准条(200支)调拨价格在70元(不含增值税)以上(含70元)的卷烟）13%0%Calculate
2402900009烟草代用品制的雪茄烟13%0%Calculate
24031100供吸用的本章子目注释所述的水烟料(不论是否含有任何比例的烟草代用品)13%13%Calculate
24031900其他供吸用的烟草(不论是否含有任何比例的烟草代用品)13%13%Calculate
24039100“均化”或“再造”烟草13%13%Calculate
2403990010烟草精汁13%13%Calculate
2403990090其他烟草及烟草代用品的制品13%13%Calculate
2404110000含烟草或再造（均化）烟草的非经燃烧吸用的产品13%13%Calculate
24041100001按30％征收消费税的含烟草或再造（均化）烟草的非经燃烧吸用的产品13%13%Calculate
24041100002按乙类卷烟征税的加热不燃烧卷烟13%13%Calculate
24041100003按甲类卷烟征税的加热不燃烧卷烟13%13%Calculate
2404120000不含烟草或再造烟草、含尼古丁的非经燃烧吸用的产品13%0%Calculate
24041200001不含烟草或再造烟草、含尼古丁的非经燃烧吸用的产品13%0%Calculate
24041200002不含烟草或再造烟草、含尼古丁的非经燃烧吸用的产品13%0%Calculate
24041910含烟草代用品的非经燃烧吸用的产品，且不含烟草、再造（均化）烟草、尼古丁13%13%Calculate
24041990其他非经燃烧吸用的尼古丁代用品13%13%Calculate
2404910010经口腔摄入含濒危动植物成份的供人体摄入尼古丁的产品13%0%Calculate
2404910090经口腔摄入的其他供人体摄入尼古丁的产品13%13%Calculate
24049200经皮肤摄入的供人体摄入尼古丁的产品13%13%Calculate
24049900其他供人体摄入尼古丁的含尼古丁产品13%13%Calculate

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