Export tax refund rates for HS chapter 92

The library lists 34 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 92
HS codeProductVAT rateRefund rateIn the calculator
92011000竖式钢琴13%13%Calculate
92012000大钢琴13%13%Calculate
92019000其他钢琴(包括自动钢琴、拨弦古钢琴及其他键盘弦乐器)13%13%Calculate
9202100011计税价格≥1.5万美元的含濒危动物皮及濒危木的弓弦乐器13%0%Calculate
9202100019其他含濒危动物皮及濒危木的弓弦乐器13%0%Calculate
9202100091计税价格15000美元及以上的其他弓弦乐器13%13%Calculate
9202100099其他弓弦乐器13%13%Calculate
9202900010含濒危物种成分的其他弦乐器13%0%Calculate
9202900090其他弦乐器13%13%Calculate
92051000铜管乐器13%13%Calculate
92059010键盘管风琴、簧风琴及类似乐器(包括游离金属簧片键盘乐器,游艺场风琴及手摇风琴除外)13%13%Calculate
92059020手风琴及类似乐器(但游艺场风琴及手摇风琴除外)13%13%Calculate
92059030口琴13%13%Calculate
9205909001计税价格10000美元及以上的其他管乐器(但游艺场风琴及手摇风琴除外)13%13%Calculate
9205909091其他含濒危物种成分的管乐器(但游艺场风琴及手摇风琴除外)13%0%Calculate
9205909099其他管乐器(但游艺场风琴及手摇风琴除外)13%13%Calculate
9206000010含濒危动物皮及濒危木的打击乐器(例如,鼓、木琴、钹、响板)13%0%Calculate
9206000090其他打击乐器(例如,鼓、木琴、钹、响板)13%13%Calculate
92071000通过电产生或扩大声音的键盘乐器(手风琴除外)13%13%Calculate
9207900010其他通过电产生或扩大声音的含濒危物种成分的乐器13%0%Calculate
9207900090其他通过电产生或扩大声音的乐器13%13%Calculate
92081000百音盒13%13%Calculate
92089000第92章其他编号未列名的其他乐器(包括游节场风琴、手摇风琴、机械鸣禽、乐锯等)13%13%Calculate
92093000乐器用的弦13%13%Calculate
9209910010钢琴含濒危物种成分的零件、附件13%0%Calculate
9209910090钢琴的其他零件、附件13%13%Calculate
9209920010品目92.02所列乐器含濒危物种成分的零件、附件13%0%Calculate
9209920090品目92.02所列乐器的其他零件、附件13%13%Calculate
9209940010品目92.07所列乐器含濒危物种成分的零件、附件13%0%Calculate
9209940090品目92.07所列乐器的其他零件、附件13%13%Calculate
92099910节拍器、音叉及定音管13%13%Calculate
92099920百音盒的机械装置13%13%Calculate
9209999010本章其他编号未列名的含濒危物种成分的乐器零件13%0%Calculate
9209999090本章其他编号未列名的其他乐器零件13%13%Calculate

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