72091791 1mm≥厚度≥0.5mm小强度冷轧卷材,断后伸长率不小于38% export rebate rate
China HS 72091791 (1mm≥厚度≥0.5mm小强度冷轧卷材,断后伸长率不小于38%) 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.