Export tax refund rates for HS chapter 41

The library lists 63 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 41
HS codeProductVAT rateRefund rateIn the calculator
41012011规定重量范围内的未剖层整张生牛皮,经逆鞣处理的9%0%Calculate
41012019规定重量范围内的未剖层整张生牛皮,经逆鞣处理的除外9%0%Calculate
41012020规定重量范围内的未剖层整张生马皮9%0%Calculate
41015011经逆鞣处理的重量>16公斤的整张生牛皮9%0%Calculate
41015019重量>16公斤的整张生牛皮,经逆鞣处理的除外9%0%Calculate
41015020重量>16公斤的整张生马皮9%0%Calculate
41019011其他(包括整张或半张的背皮及腹皮)经逆鞣处理的生牛皮9%0%Calculate
41019019其他(包括整张或半张的背皮及腹皮)生牛皮,经逆鞣处理的除外9%0%Calculate
41019020其他(包括整张或半张的背皮及腹皮)生马皮9%0%Calculate
41021000带毛的绵羊或羔羊生皮(本章注释一(三)所述不包括的生皮除外)9%0%Calculate
41022110浸酸退鞣不带毛绵羊或羔羊生皮(本章注释一(三)所述不包括的生皮除外)9%0%Calculate
41022190浸酸非退鞣不带毛绵羊或羔羊生皮(本章注释一(三)所述不包括的生皮除外)9%0%Calculate
41022910其他不带毛退鞣绵羊或羔羊生皮(浸酸的及本章注释一(三)所述不包括的生皮除外)9%0%Calculate
41022990其他不带毛非退鞣绵羊或羔羊生皮(浸酸的及本章注释一(三)所述不包括的生皮除外)9%0%Calculate
41032000爬行动物的生皮9%0%Calculate
41033000生猪皮9%0%Calculate
41039011退鞣山羊板皮(本章注释一(三)所述不包括的生皮除外)9%0%Calculate
41039019非退鞣山羊板皮(本章注释一(三)所述不包括的生皮除外)9%0%Calculate
41039021其他退鞣山羊或小山羊皮(山羊板皮及本章注释一(三)所述不包括的生皮除外)9%0%Calculate
41039029其他非退鞣山羊或小山羊皮(山羊板皮及本章注释一(三)所述不包括的生皮除外)9%0%Calculate
41039090其他生皮9%0%Calculate
41041111全粒面未剖层或粒面剖层蓝湿牛皮13%0%Calculate
41041119其他全粒面未剖层或粒面剖层湿牛皮革13%0%Calculate
41041120全粒面未剖层或粒面剖层马皮革13%0%Calculate
41041911其他蓝湿牛皮13%0%Calculate
41041919其他湿牛皮革13%0%Calculate
41041920其他湿马皮革13%0%Calculate
41044100全粒面未剖层或粒面剖层干革(坯革)13%0%Calculate
41044910其他机器带用干革(坯革)13%0%Calculate
41044990其他干革(坯革)13%0%Calculate
41051010蓝湿绵羊或羔羊皮(经鞣制不带毛)13%0%Calculate
41051090其他绵羊或羔羊湿革(经鞣制不带毛)13%0%Calculate
41053000绵羊或羔羊干革(经鞣制不带毛)13%0%Calculate
41062100山羊或小山羊皮湿革13%0%Calculate
41062200山羊或小山羊干革(经鞣制不带毛)13%0%Calculate
41063110蓝湿猪皮13%0%Calculate
41063190其他猪皮湿革13%0%Calculate
41063200猪皮干革(坯革)13%0%Calculate
41064000爬行动物皮革13%0%Calculate
41069100其他未列名动物皮湿革(包括蓝湿皮革)13%0%Calculate
41069200其他未列名动物皮干革(坯革)13%0%Calculate
41071110已鞣全粒面未剖层整张牛皮革13%0%Calculate
41071120已鞣全粒面未剖层整张马皮革13%0%Calculate
4107121010粒面剖层整张濒危野牛皮(经鞣制或半硝后进一步加工,羊皮纸化处理)13%0%Calculate
4107121090粒面剖层整张牛皮(经鞣制或半硝后进一步加工,羊皮纸化处理)13%0%Calculate
41071220已鞣粒面剖层整张马皮革13%0%Calculate
41071910已鞣机器带用整张牛马皮革13%0%Calculate
4107199010其他整张濒危野牛马皮革(经鞣制或半硝后进一步加工,羊皮纸化处理)13%0%Calculate
4107199090其他整张牛马皮革(经鞣制或半硝后进一步加工,羊皮纸化处理)13%0%Calculate
41079100已鞣全粒面未剖层非整张牛马皮革13%0%Calculate
41079200已鞣粒面剖层非整张牛马皮革13%0%Calculate
41079910已鞣机器带用非整张牛马皮革13%0%Calculate
41079990其他已鞣非整张牛马皮革13%0%Calculate
41120000加工的绵羊或羔羊皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)13%0%Calculate
41131000加工的山羊或小山羊皮革(经鞣制或半硝后进一步加工,不带毛,羊皮纸化处理)13%0%Calculate
41132000已鞣进一步加工的不带毛猪皮革13%0%Calculate
41133000已鞣进一步加工的不带毛爬行动物皮革13%0%Calculate
41139000其他已鞣进一步加工的不带毛动物皮革13%0%Calculate
4114100010油鞣其他濒危野生动物皮革(包括结合鞣制的油鞣皮革)13%0%Calculate
4114100090油鞣其他动物皮革(包括结合鞣制的油鞣皮革;野生动物皮革除外)13%0%Calculate
41142000漆皮及层压漆皮;镀金属皮革13%0%Calculate
41151000再生皮革(以皮革或皮革纤维为基本成分,成块,张,条,不论是否成卷)13%0%Calculate
41152000成品皮革、皮革制品或再生皮革的边角料13%0%Calculate

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