8901101000 机动巡航船、机动游览船及主要用于客运的类似机动船舶;机动渡船 export rebate rate
China HS 8901101000 (机动巡航船、机动游览船及主要用于客运的类似机动船舶;机动渡船) 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
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.