Export tax refund rates for HS chapter 43

The library lists 29 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 43
HS codeProductVAT rateRefund rateIn the calculator
43011000整张生水貂皮(不论是否带头,尾或爪)9%0%Calculate
43013000阿斯特拉罕等羔羊的整张生毛皮(还包括大尾羔羊、卡拉库尔羔羊、波斯羔羊及类似羔羊,印度、中国或蒙古羔羊)9%0%Calculate
43016000整张生狐皮9%0%Calculate
43018010整张生兔皮9%0%Calculate
43018090整张的其他生毛皮9%0%Calculate
43019010未鞣制的黄鼠狼尾9%0%Calculate
43019090适合加工皮货用的其他未鞣头、尾、爪9%0%Calculate
43021100已鞣未缝制的整张水貂皮(不论是否带头,尾或爪)13%13%Calculate
4302191010已鞣未缝制的濒危狐皮(兰狐皮、银狐皮除外)13%0%Calculate
4302191020已鞣未缝制的兰狐皮、银狐皮13%13%Calculate
4302191090已鞣未缝制的其他贵重濒危动物毛皮(灰鼠皮、白鼬皮、其他貂皮、水獭皮、旱獭皮、猞猁皮)13%0%Calculate
4302192010已鞣未缝制的整张濒危野兔皮(不论是否带头、尾或爪)13%0%Calculate
4302192090已鞣未缝制的整张兔皮(不论是否带头,尾或爪)13%13%Calculate
43021930已鞣未缝制阿斯特拉罕等羔羊皮(还包括大尾羔羊、卡拉库尔羔羊、波斯羔羊及类似羔羊,印度、中国或蒙古羔羊)13%13%Calculate
4302199010已鞣未缝制其他濒危野生动物毛皮13%0%Calculate
4302199090已鞣未缝制的其他毛皮13%13%Calculate
4302200010已鞣未缝濒危野生动物头、尾、爪等(包括块、片)13%0%Calculate
4302200090已鞣未缝制的头,尾,爪及其他块片13%13%Calculate
43023010已鞣已缝制的濒危动物毛皮及其块、片(灰鼠皮、白鼬皮、貂皮、狐皮、水獭皮、旱獭皮、猞猁皮及其块、片)13%0%Calculate
4302309010已鞣缝的其他整张濒危野生毛皮(包括块、片)13%0%Calculate
4302309090已鞣已缝制的其他整张毛皮及块片13%13%Calculate
4303101010含濒危野生动物毛皮衣服13%0%Calculate
4303101090其他毛皮衣服13%13%Calculate
4303102010含濒危野生动物毛皮衣着附件13%0%Calculate
4303102090其他毛皮衣着附件13%13%Calculate
4303900010含濒危野生动物毛皮制其他物品13%0%Calculate
4303900090其他毛皮制物品13%13%Calculate
43040010人造毛皮13%13%Calculate
43040020人造毛皮制品13%13%Calculate

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