Export tax refund rates for HS chapter 98

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 98
HS code	Product	VAT rate	Refund rate	In the calculator
98010010	≤2000元RMB的非税,非证进口商品	—	0%	Calculate
9801009000	其他未分类商品	13% / 9%	9%	Calculate
98010090001	按9％征税的其他未分类商品	9%	9%	Calculate
98010090002	按13％征税的其他未分类商品	13%	13%	Calculate
98020010	流通中的人民币现钞(包括纸币及硬币)	—	0%	Calculate
98020090	流通中的外币现钞(包括纸币及硬币)	—	0%	Calculate
98030040	出口的定制型软件（不包括与产品固化或集成为一体的软件）	13%	0%	Calculate
98030050	出口的定制型检测报告、蓝图及类似品	13%	0%	Calculate

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