Export tax refund rates for HS chapter 99
The library lists 44 codes in this chapter. The table gives the VAT rate and the export tax refund rate of each, in force on 2026-10-10.
| HS code | Product | VAT rate | Refund rate | In the calculator |
|---|---|---|---|---|
| 9901100011 | 海路载货入境 | 9% | 9% | Calculate |
| 9901100012 | 海路载货出境 | 9% | 9% | Calculate |
| 9901100013 | 海路境外载货 | 9% | 9% | Calculate |
| 9901100021 | 海路载客入境 | 9% | 9% | Calculate |
| 9901100022 | 海路载客出境 | 9% | 9% | Calculate |
| 9901100023 | 海路境外载客 | 9% | 9% | Calculate |
| 9901200011 | 水路载货入境 | 9% | 9% | Calculate |
| 9901200012 | 水路载货出境 | 9% | 9% | Calculate |
| 9901200013 | 水路境外载货 | 9% | 9% | Calculate |
| 9901200021 | 水路载客入境 | 9% | 9% | Calculate |
| 9901200022 | 水路载客出境 | 9% | 9% | Calculate |
| 9901200023 | 水路境外载客 | 9% | 9% | Calculate |
| 9901300011 | 铁路载货入境 | 9% | 9% | Calculate |
| 9901300012 | 铁路载货出境 | 9% | 9% | Calculate |
| 9901300013 | 铁路境外载货 | 9% | 9% | Calculate |
| 9901300021 | 铁路载客入境 | 9% | 9% | Calculate |
| 9901300022 | 铁路载客出境 | 9% | 9% | Calculate |
| 9901300023 | 铁路境外载客 | 9% | 9% | Calculate |
| 9901400011 | 公路载货入境 | 9% | 9% | Calculate |
| 9901400012 | 公路载货出境 | 9% | 9% | Calculate |
| 9901400013 | 公路境外载货 | 9% | 9% | Calculate |
| 9901400021 | 公路载客入境 | 9% | 9% | Calculate |
| 9901400022 | 公路载客出境 | 9% | 9% | Calculate |
| 9901400023 | 公路境外载客 | 9% | 9% | Calculate |
| 9901500011 | 航空载货入境 | 9% | 9% | Calculate |
| 9901500012 | 航空载货出境 | 9% | 9% | Calculate |
| 9901500021 | 航空载客入境 | 9% | 9% | Calculate |
| 9901500022 | 航空载客出境 | 9% | 9% | Calculate |
| 9901500030 | 航天运输服务 | 9% | 9% | Calculate |
| 9901600001 | 管道运输入境 | 9% | 9% | Calculate |
| 9901600002 | 管道运输出境 | 9% | 9% | Calculate |
| 9902000000 | 对外研发服务 | 6% | 6% | Calculate |
| 9903000000 | 对外设计服务 | 6% | 6% | Calculate |
| 9903010400 | 合同能源管理服务（合同标的物在境外） | 6% | 6% | Calculate |
| 9903020100 | 软件服务 | 6% | 6% | Calculate |
| 9903020200 | 电路设计及测试服务 | 6% | 6% | Calculate |
| 9903020300 | 信息系统服务 | 6% | 6% | Calculate |
| 9903020400 | 业务流程管理服务 | 6% | 6% | Calculate |
| 9903070100 | 广播影视节目（作品）的制作服务 | 6% | 6% | Calculate |
| 9903070200 | 广播影视节目（作品）的发行服务 | 6% | 6% | Calculate |
| 9904010000 | 信息技术外包服务（ITO） | 6% | 6% | Calculate |
| 9904020000 | 技术性业务流程外包服务（BPO） | 6% | 6% | Calculate |
| 9904030000 | 技术性知识流程外包服务（KPO） | 6% | 6% | Calculate |
| 9920000010 | 转让技术 | 6% | 6% | Calculate |
Results are for reference only. The figures confirmed by the tax authorities, banks and carriers prevail.Disclaimer