Export tax refund rates for HS chapter 31

The library lists 31 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 31
HS code	Product	VAT rate	Refund rate	In the calculator
31010011	未经化学处理的鸟粪	13%	0%	Calculate
31010019	未经化学处理的其他动植物肥料	9%	0%	Calculate
31010090	动植物产品经混合或化学处理的制成的肥料	9%	0%	Calculate
31021000	尿素（不论是否水溶液）	9%	0%	Calculate
31022100	硫酸铵	9%	0%	Calculate
31022900	硫酸铵和硝酸铵的复盐及混合物	9%	0%	Calculate
31023000	硝酸铵(不论是否水溶液)	13%	0%	Calculate
31024000	硝酸铵与碳酸钙或其他无肥效无机物的混合物	13%	0%	Calculate
31025000	硝酸钠	13% / 9%	0%	Calculate
31026000	硝酸钙和硝酸铵的复盐及混合物	9%	0%	Calculate
31028000	尿素及硝酸铵混合物的水溶液(包括氨水溶液)	9%	0%	Calculate
31029010	氰氨化钙	9%	0%	Calculate
31029090	其他矿物氮肥及化学氮肥(包括上述子目未列名的混合物)	9%	0%	Calculate
31031110	重过磷酸钙(按重量计五氧化二磷（P205）含量在35%及以上)	9%	0%	Calculate
31031190	其他按重量计五氧化二磷（P205）含量在35%及以上的过磷酸钙	9%	0%	Calculate
31031900	其他过磷酸钙	9%	0%	Calculate
31039000	其他矿物磷肥或化学磷肥	9%	0%	Calculate
31042020	纯氯化钾(按重量计氯化钾含量不小于99.5%)	9%	0%	Calculate
31042090	其他氯化钾	9%	0%	Calculate
31043000	硫酸钾	9%	0%	Calculate
31049010	光卤石、钾盐及其他天然粗钾盐	9%	0%	Calculate
31049090	其他矿物钾肥及化学钾肥	9%	0%	Calculate
31051000	制成片状及类似形状或零售包装的硝酸铵与碳酸钙或其他无肥效无机物的混合物(零售包装每件毛重不超过10千克)	13% / 9%	0%	Calculate
31052000	含氮、磷、钾三种肥效元素的肥料	9%	0%	Calculate
31053000	磷酸氢二铵	9%	0%	Calculate
31054000	磷酸二氢铵(包括磷酸二氢铵与磷酸氢二铵的混合物)	9%	0%	Calculate
31055100	含有硝酸盐及磷酸盐的肥料(包括矿物肥料或化学肥料)	9%	0%	Calculate
31055900	其他含氮、磷两种元素肥料(包括矿物肥料或化学肥料)	9%	0%	Calculate
31056000	含磷、钾两种元素的肥料(包括矿物肥料或化学肥料)	9%	0%	Calculate
31059010	有机-无机复混肥料	9%	0%	Calculate
31059090	其他肥料	9%	0%	Calculate

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