8507600001 电动汽车或插电式混合动力汽车用锂离子蓄电池单体 export rebate rate
China HS 8507600001 (电动汽车或插电式混合动力汽车用锂离子蓄电池单体) has an export VAT rebate rate of 6%, with a levy rate of 13%; 7% is the non-refundable gap.
Export rebate
6%
VAT levy
13%
Non-refundable gap
7%
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
¥530.97
Gap cost
¥619.47
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.