97021000 超过100年的雕版画、印制画、石印画的原本 export rebate rate
China HS 97021000 (超过100年的雕版画、印制画、石印画的原本) 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
• Estimate uses the trading-company method; manufacturers use exempt-credit-refund.
• Source: STA Export Rebate Library (2026A); for reference only.