7001001010 无色光学玻璃块料[符合指标1（三个参数均满足）：均匀性不高于5ppm，气泡度不高于0.03平方毫米，应力双折射不高于5纳米/厘米的；或符合指标2：羟基含量低于300ppm的] export rebate rate
China HS 7001001010 (无色光学玻璃块料[符合指标1（三个参数均满足）：均匀性不高于5ppm，气泡度不高于0.03平方毫米，应力双折射不高于5纳米/厘米的；或符合指标2：羟基含量低于300ppm的]) has an export VAT rebate rate of 0%, with a levy rate of 13%; 13% is the non-refundable gap.
Export rebate
0%
VAT levy
13%
Non-refundable gap
13%
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
¥0
Gap cost
¥1,150.44
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.