Export tax refund rates for HS chapter 50

The library lists 28 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 50
HS codeProductVAT rateRefund rateIn the calculator
50010010适于缫丝的桑蚕茧9%9%Calculate
50010090适于缫丝的其他蚕茧9%9%Calculate
50020011未加捻的桑蚕厂丝13%13%Calculate
50020012未加捻的桑蚕土丝13%13%Calculate
50020013未加捻的桑蚕双宫丝13%13%Calculate
50020019其他未加捻的桑蚕丝13%13%Calculate
50020020未加捻柞蚕丝13%13%Calculate
50020090未加捻其他生丝13%13%Calculate
50030011未梳的下茧、茧衣、长吐、滞头13%13%Calculate
50030012未梳的回收纤维13%13%Calculate
50030019其他未梳废丝(包括不适于缫丝的废纱)13%13%Calculate
50030091绵球13%13%Calculate
50030099其他废丝(包括不适于缫丝的蚕茧、废纱及回收纤维)13%13%Calculate
50040000非供零售用丝纱线(绢纺纱线除外)13%13%Calculate
50050010非供零售用细丝纱线13%13%Calculate
50050090非供零售用其他绢纺纱线(含丝及绢丝)13%13%Calculate
50060000零售用丝纱线,绢纺纱线;蚕胶丝(含丝及绢丝)13%13%Calculate
50071010未漂白或漂白的䌷丝机织物(未练白或练白)13%13%Calculate
50071090其他䌷丝机织物13%13%Calculate
50072011未漂白或漂白的桑蚕丝机织物(包括未练白或练白,按重量计丝或绢丝含量85%及以上)13%13%Calculate
50072019其他桑蚕丝机织物(按重量计丝或绢丝含量在85%及以上)13%13%Calculate
50072021未漂白或漂白的柞蚕丝机织物(包括未练白或练白,按重量计丝或绢丝含量85%及以上)13%13%Calculate
50072029其他柞蚕丝机织物(按重量计丝或绢丝含量在85%及以上)13%13%Calculate
50072031未漂白或漂白的绢丝机织物(包括未练白或练白,按重量计丝或绢丝含量85%及以上)13%13%Calculate
50072039其他绢丝机织物(按重量计丝或绢丝含量在85%及以上)13%13%Calculate
50072090其他丝机织物(按重量计丝或绢丝含量在85%及以上)13%13%Calculate
50079010未漂白或漂白其他丝机织物(未练白或练白,含丝及绢丝<85%,)13%13%Calculate
50079090其他丝机织物(含丝及绢丝<85%)13%13%Calculate

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