3105100010 制成片状及类似形状或零售包装的硝酸铵 export rebate rate
China HS 3105100010 (制成片状及类似形状或零售包装的硝酸铵) has an export VAT rebate rate of 0%, with a levy rate of 9%; 9% is the non-refundable gap.
Export rebate
0%
VAT levy
9%
Non-refundable gap
9%
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
¥0
Gap cost
¥825.69
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.