73211900 其他炊事器具及加热板,包括使用固体燃料的 export rebate rate
China HS 73211900 (其他炊事器具及加热板,包括使用固体燃料的) 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.