04022100 脂肪量>1.5%未加糖固状乳及稀奶油 export rebate rate
China HS 04022100 (脂肪量>1.5%未加糖固状乳及稀奶油) has an export VAT rebate rate of 13%, with a levy rate of 13%.
Export rebate
13%
VAT levy
13%
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
¥8,849.56
Refund
¥1,150.44
Gap cost
¥0
• Estimate uses the trading-company method; manufacturers use exempt-credit-refund.
• Source: STA Export Rebate Library (2026A); for reference only.