03027300 鲜或冷鲤科鱼 export rebate rate
China HS 03027300 (鲜或冷鲤科鱼) has an export VAT rebate rate of 9%, with a levy rate of 9%.
Export rebate
9%
VAT levy
9%
Non-refundable gap
0%
Worked example · trading company
Example: ¥10,000 VAT-inclusive purchase. Refund = ex-VAT purchase × rebate rate.
Incl. VAT
¥10,000
Ex-VAT
¥9,174.31
Refund
¥825.69
Gap cost
¥0
• Estimate uses the trading-company method; manufacturers use exempt-credit-refund.
• Source: STA Export Rebate Library (2026A); for reference only.