IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jan 2009 | Removal date: open ended
Still in force

Tax-based export incentive

On 1 January 2009, the government of China raised the Value Added Tax (VAT) rebates for exports of 553 product types (HS 10-digit level). Exporters of the benefiting products may recuperate up to 80 percent of the VAT included in intermediate products. A total of 161 products have been granted a full rebate of 100 percent.
 
The general VAT in China is equal 17 percent.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

389 Other manufactured articles n.e.c.
8715 Baby carriages and parts thereof.
871500 Baby carriages and parts thereof.
9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.
902300 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.
423 Steam generators, (except central heating boilers) & parts
8404 Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units.
840410 Auxiliary plant for use with boilers of heading 84.02 or 84.03
840490 Parts
429 Other fabricated metal products
8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter.
848710 Ships' or boats' propellers and blades therefor
431 Engines & turbines & parts
8407 Sparkignition reciprocating or rotary internal combustion piston engines.
840710 Aircraft engines
840721 Outboard motors
840729 Other
840731 Of a cylinder capacity not exceeding 50 cc
840790 Other engines
8408 Compressionignition internal combustion piston engines (diesel or semidiesel engines).
840820 Engines of a kind used for the propulsion of vehicles of Chapter 87
840890 Other engines
8409 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.
840910 For aircraft engines
840991 Suitable for use solely or principally with sparkignition internal combustion piston engines
840999 Other
432 Pumps, compressors, hydraulic & pneumatic power engines; parts
8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
841320 Hand pumps, other than those of subheading 8413.11 or 8413.19
841370 Other centrifugal pumps
841381 Pumps
841391 Of pumps
841392 Of liquid elevators
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841490 Parts
8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressurereducing valves and thermostatically controlled valves.
848180 Other appliances
848190 Parts
433 Bearings, gears, gearing & driving elements; parts
8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including
848310 Transmission shafts (including cam shafts and crank shafts) and cranks
848340 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters
848360 Clutches and shaft couplings (including universal joints)
848390 Toothed wheels, chain sprockets and other transmission elements presented separately; parts
434 Ovens & furnace burners & parts
8417 Industrial or laboratory furnaces and ovens, including incinerators, nonelectric.
841780 Other
841790 Parts
8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
851490 Parts
435 Lifting & handling equipment & parts
8709 Works trucks, selfpropelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the fore
870911 Electrical
870919 Other
870990 Parts
439 Other general-purpose machinery & parts
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841459 Other
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
842139 Other
8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals.
848410 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal
848420 Mechanical seals
441 Agricultural or forestry machinery & parts
8701 Tractors (other than tractors of heading 87.09).
870110 Pedestrian controlled tractors
870190 Other
442 Machine-tools & parts
8461 Machinetools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cuttingoff and other machinetools working by removing metal or cermets, not elsewhere specified or included.
846120 Shaping or slotting machines
846130 Broaching machines
846150 Sawing or cuttingoff machines
846190 Other
8467 Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or nonelectric motor.
846711 Rotary type (including combined rotarypercussion)
846719 Other
846721 Drills of all kinds
846729 Other
846781 Chain saws
846789 Other
846791 Of chain saws
846792 Of pneumatic tools
846799 Other
8515 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and appar
851511 Soldering irons and guns
851519 Other
444 Machinery for mining, quarrying & construction; parts
8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels,
847490 Parts
446 Machinery for textile, apparel & leather production; parts
8452 Sewing machines, other than booksewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles.
845221 Automatic units
845229 Other
845230 Sewing machine needles
845290 Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines
448 Domestic appliances & parts
8403 Central heating boilers other than those of heading 84.02.
840310 Boilers
840390 Parts
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841451 Table, floor, wall, window, ceiling or roof fans, with a self contained electric motor of an output not exceeding 125 W
8452 Sewing machines, other than booksewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles.
845210 Sewing machines of the household type
449 Other special-purpose machinery & parts
8401 Nuclear reactors; fuel elements (cartridges), nonirradiated, for nuclear reactors; machinery and apparatus for isotopic separation.
840120 Machinery and apparatus for isotopic separation, and parts thereof
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
847950 Industrial robots, not elsewhere specified or included
8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter
848610 Machines and apparatus for the manufacture of boules or wafers
848620 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits
848630 Machines and apparatus for the manufacture of flat panel displays
848640 Machines and apparatus specified in Note 9 (C) to this Chapter
848690 Parts and accessories
451 Office & accounting machinery and its accessories
8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coinsorting machines, coincounting or wrapping machines, pencilsharpening machines, perforating or stapling machines).
847290 Other
461 Electric motors, generators & transformers; parts
8503 Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02.
850300 Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02.
8504 Electrical transformers, static converters (for example, rectifiers) and inductors.
850421 Having a power handling capacity not exceeding 650 kVA
850422 Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA
850423 Having a power handling capacity exceeding 10,000 kVA
850434 Having a power handling capacity exceeding 500 kVA
850440 Static converters
462 Electricity distribution & control apparatus; parts
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders and other connectors, junction boxes), for
853661 Lampholders
853669 Other
8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and nu
853710 For a voltage not exceeding 1,000 V
8538 Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37.
853810 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus
853890 Other
463 Insulated wire & cable; optical fibre cables
8544 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with
854442 Fitted with connectors
854449 Other
469 Other electrical equipment & parts
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
854320 Signal generators
473 Broadcast recording apparatus; microphones, loudspeakers, etc.
8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus.
852871 Not designed to incorporate a video display or screen
474 Parts for the goods of classes 4721 to 4733 & 4822
8529 Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.
852990 Other
481 Medical & surgical equipment & orthopaedic appliances
9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect
902110 Orthopaedic or fracture appliances
902121 Artificial teeth
902129 Other
902131 Artificial joints
902139 Other
902140 Hearing aids, excluding parts and accessories
902190 Other
9022 Apparatus based on the use of Xrays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, Xray tubes and other Xray generators, high tension generators,
902219 For other uses
902229 For other uses
902230 Xray tubes
902290 Other, including parts and accessories
482 Instruments & control equipment, except optical instruments
9012 Microscopes other than optical microscopes; diffraction apparatus.
901290 Parts and accessories
9014 Direction finding compasses; other navigational instruments and appliances.
901410 Direction finding compasses
901420 Instruments and appliances for aeronautical or space navigation (other than compasses)
901480 Other instruments and appliances
901490 Parts and accessories
9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders.
901510 Rangefinders
901520 Theodolites and tachymeters (tacheometers)
901530 Levels
901540 Photogrammetrical surveying instruments and appliances
901580 Other instruments and appliances
901590 Parts and accessories
9016 Balances of a sensitivity of 5 cg or better, with or without weights.
901600 Balances of a sensitivity of 5 cg or better, with or without weights.
9017 Drawing, markingout or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and ta
901710 Drafting tables and machines, whether or not automatic
901720 Other drawing, markingout or mathematical calculating instruments
901730 Micrometers, callipers and gauges
901780 Other instruments
901790 Parts and accessories
9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).
902410 Machines and appliances for testing metals
902480 Other machines and appliances
902490 Parts and accessories
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.
902511 Liquidfilled, for direct reading
902519 Other
902580 Other instruments
902590 Parts and accessories
9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 9
902620 For measuring or checking pressure
902680 Other instruments or apparatus
902690 Parts and accessories
9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or
902710 Gas or smoke analysis apparatus
902750 Other instruments and apparatus using optical radiations (UV, visible, IR)
902780 Other instruments and apparatus
902790 Microtomes; parts and accessories
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor.
902810 Gas meters
902820 Liquid meters
902830 Electricity meters
902890 Parts and accessories
9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes.
902910 Revolution counters, production counters, taximeters, mileometers, pedometers and the like
902920 Speed indicators and tachometers; stroboscopes
902990 Parts and accessories
9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, Xray, cosmic or other ionis
903010 Instruments and apparatus for measuring or detecting ionising radiations
903020 Oscilloscopes and oscillographs
903031 Multimeters without a recording device
903032 Multimeters with a recording device
903033 Other, without a recording device
903039 Other, with a recording device
903040 Other instruments and apparatus, specially designed for telecommunications (for example, crosstalk meters, gain measuring instruments, distortion factor meters, psophometers)
903082 For measuring or checking semiconductor wafers or devices
903084 Other, with a recording device
903089 Other
903090 Parts and accessories
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors.
903110 Machines for balancing mechanical parts
903120 Test benches
903141 For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices
903149 Other
903180 Other instruments, appliances and machines
903190 Parts and accessories
9032 Automatic regulating or controlling instruments and apparatus.
903210 Thermostats
903220 Manostats
903281 Hydraulic or pneumatic
903289 Other
903290 Parts and accessories
9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.
903300 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.
483 Optical instruments & photographic equipment; parts thereof
9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other th
900110 Optical fibres, optical fibre bundles and cables
900120 Sheets and plates of polarising material
900130 Contact lenses
900140 Spectacle lenses of glass
900150 Spectacle lenses of other materials
900190 Other
9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.
900211 For cameras, projectors or photographic enlargers or reducers
900219 Other
900220 Filters
900290 Other
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof.
900311 Of plastics
900319 Of other materials
900390 Parts
9004 Spectacles, goggles and the like, corrective, protective or other.
900410 Sunglasses
900490 Other
9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radioastronomy.
900510 Binoculars
900580 Other instruments
900590 Parts and accessories (including mountings)
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39.
900630 Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes
900640 Instant print cameras
900651 With a throughthelens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm
900652 Other, for roll film of a width less than 35 mm
900653 Other, for roll film of a width of 35 mm
900659 Other
900661 Discharge lamp (ìelectronicî) flashlight apparatus
900669 Other
900691 For cameras
900699 Other
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.
900710 Cameras
900720 Projectors
900791 For cameras
900792 For projectors
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.
900850 Projectors, enlargers and reducers
900890 Parts and accessories
9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens.
901010 Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper
901050 Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes
901060 Projection screens
901090 Parts and accessories
9011 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection.
901110 Stereoscopic microscopes
901120 Other microscopes, for photomicrography, cinephotomicrography or microprojection
901180 Other microscopes
901190 Parts and accessories
9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.
901310 Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI
901320 Lasers, other than laser diodes
901380 Other devices, appliances and instruments
901390 Parts and accessories
491 Motor vehicles, trailers & semi-trailers; parts
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles
492 Motor vehicle bodies; trailers & parts thereof
8609 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
860900 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
870829 Other
8716 Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof.
871610 Trailers and semitrailers of the caravan type, for housing or camping
871631 Tanker trailers and tanker semitrailers
871639 Other
871640 Other trailers and semitrailers
871690 Parts
493 Ships
8901 Cruise ships, excursion boats, ferryboats, cargo ships, barges and similar vessels for the transport of persons or goods.
890190 Other vessels for the transport of goods and other vessels for the transport of both persons and goods
8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
890200 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
8907 Other floating structures (for example, rafts, tanks, coffer dams, landingstages, buoys and beacons).
890710 Inflatable rafts
890790 Other
494 Pleasure & sporting boats
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
890310 Inflatable
890391 Sailboats, with or without auxiliary motor
890392 Motorboats, other than outboard motorboats
890399 Other
495 Railway & tramway locomotives & rolling stock; parts
8607 Parts of railway or tramway locomotives or rollingstock.
860711 Driving bogies and bisselbogies
860712 Other bogies and bisselbogies
860719 Other, including parts
860721 Air brakes and parts thereof
860729 Other
860730 Hooks and other coupling devices, buffers, and parts thereof
860791 Of locomotives
860799 Other
8608 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the fo
860800 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the fo
499 Other transport equipment & parts
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars.
871110 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc
871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc
871130 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc
871140 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc
871190 Other
8712 Bicycles and other cycles (including delivery tricycles), not motorised.
871200 Bicycles and other cycles (including delivery tricycles), not motorised.
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
871310 Not mechanically propelled
871390 Other
8714 Parts and accessories of vehicles of headings 87.11 to 87.13.
871410 Of motorcycles (including mopeds)
871420 Of carriages for disabled persons
871491 Frames and forks, and parts thereof
871492 Wheel rims and spokes
871493 Hubs, other than coaster braking hubs and hub brakes, and free wheel sprocketwheels
871494 Brakes, including coaster braking hubs and hub brakes, and parts thereof
871495 Saddles
871496 Pedals and crankgear, and parts thereof
871499 Other
8716 Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof.
871680 Other vehicles

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