Export tax refund rates for HS chapter 45

The library lists 8 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 45
HS code	Product	VAT rate	Refund rate	In the calculator
45011000	未加工或简单加工的天然软木	9%	0%	Calculate
45019010	软木废料	13%	0%	Calculate
45019020	碎的、粒状的或粉状的软木(软木碎、软木粒或软木粉)	13%	0%	Calculate
45020000	块,板,片或条状的天然软木(包括作塞子用的方块坯料)	13%	0%	Calculate
45031000	天然软木塞子	13%	0%	Calculate
45039000	其他天然软木制品	13%	0%	Calculate
45041000	块、板、片及条状压制软木；任何形状的砖、瓦；实心圆柱体，包括原片	13%	0%	Calculate
45049000	其他压制软木及其制品(不论是否使用粘合剂压成)	13%	0%	Calculate

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