Export tax refund rates for HS chapter 36

The library lists 19 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 36
HS code	Product	VAT rate	Refund rate	In the calculator
36010000	发射药	13%	0%	Calculate
36020010	硝铵炸药,但发射药除外	13%	0%	Calculate
36020090	其他配制炸药,但发射药除外	13%	0%	Calculate
36031000	安全导火索	13%	0%	Calculate
36032000	导爆索	13%	0%	Calculate
36033000	火帽	13%	0%	Calculate
36034000	雷管	13%	0%	Calculate
36035000	引爆器	13%	0%	Calculate
36036000	电雷管	13%	0%	Calculate
36041000	烟花、爆竹	13%	13%	Calculate
3604900010	人工影响天气用燃爆器材、海上救生烟火信号及其他特殊用途烟火制品	13%	13%	Calculate
3604900090	其他信号弹,降雨火箭及其他烟火制品	13%	13%	Calculate
36049000901	其他信号弹,降雨火箭	13%	13%	Calculate
36049000902	其他烟火制品	13%	13%	Calculate
36050000	火柴,但品目3604的烟火制品除外	13%	0%	Calculate
36061000	打火机等用液体或液化气体燃料(其包装容器的容积≤300立方厘米)	13%	0%	Calculate
36069011	已切成形可直接使用的铈铁(包括其他引火合金)	13%	0%	Calculate
36069019	未切成形不可直接使用的铈铁(包括其他引火合金)	13%	0%	Calculate
36069090	其他易燃材料制品(本章注释二所述的)	13%	0%	Calculate

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