87012200 同时装有压燃式活塞内燃发动机及驱动电动机的半挂车用的公路牵引车 export rebate rate
China HS 87012200 (同时装有压燃式活塞内燃发动机及驱动电动机的半挂车用的公路牵引车) 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.