3004390022 重组人生长激素注射液(仅包括符合罕见病药增值税政策的药品)(生长激素释放肽类(GHRPs),生长激素释放肽-1、-2、-3、-4、-5、-6;生长激素(GH),生长激素片段类,生长激素释放因子类,生长激素释放激素(GHRH)及类似物,生长激素促分泌剂(GHS),人生长激素176-191) export rebate rate
China HS 3004390022 (重组人生长激素注射液(仅包括符合罕见病药增值税政策的药品)(生长激素释放肽类(GHRPs),生长激素释放肽-1、-2、-3、-4、-5、-6;生长激素(GH),生长激素片段类,生长激素释放因子类,生长激素释放激素(GHRH)及类似物,生长激素促分泌剂(GHS),人生长激素176-191)) 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
Other codes in this heading
• Estimate uses the trading-company method; manufacturers use exempt-credit-refund.
• Source: STA Export Rebate Library (2026A); for reference only.