Export tax refund rates for HS chapter 47

The library lists 21 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 47
HS codeProductVAT rateRefund rateIn the calculator
47010000机械木浆13%0%Calculate
47020000化学木浆,溶解级13%0%Calculate
47031100未漂白针叶木碱木浆或硫酸盐木浆(溶解级的除外)13%0%Calculate
47031900未漂白非针叶木碱木浆等(包括硫酸盐木浆,但溶解级的除外)13%0%Calculate
47032100漂白针叶木碱木浆或硫酸盐木浆13%0%Calculate
47032900漂白非针叶木碱木浆或硫酸盐木浆(包括半漂白的,溶解级的除外)13%0%Calculate
47041100未漂白的针叶木亚硫酸盐木浆(溶解级的除外)13%0%Calculate
47041900未漂白的非针叶木亚硫酸盐木浆(溶解级的除外)13%0%Calculate
47042100漂白的针叶木亚硫酸盐木浆(包括半漂白的,溶解级的除外)13%0%Calculate
47042900漂白的非针叶木亚硫酸盐木浆(包括半漂白的,溶解级的除外)13%0%Calculate
47050000机械与化学联合制浆法制的木浆13%0%Calculate
47061000棉短绒纸浆13%13%Calculate
47062000从回收纸或纸板提取的纤维浆13%0%Calculate
47063000竹浆13%0%Calculate
47069100其他纤维状纤维素机械浆13%0%Calculate
47069200其他纤维状纤维素化学浆13%0%Calculate
47069300用机械和化学联合法制得的其他纤维状纤维素浆13%0%Calculate
47071000回收(废碎)的未漂白牛皮、瓦楞纸或纸板13%0%Calculate
47072000回收(废碎)的漂白化学木浆制的纸和纸板(未经本体染色)13%0%Calculate
47073000回收(废碎)的机械木浆制的纸或纸板(例如,废报纸,杂志及类似印刷品)13%0%Calculate
47079000其他回收纸或纸板13%0%Calculate

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