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 Apr 2009 | Removal date: open ended
Still in force

Tax-based export incentive

On 1 April 2009 China's Ministry of Finance and State Administration of Taxation published a Notice in which it was stated that the rebates to exporters from Value Added Tax (VAT, currently running at 17 percent in China) would be increased for enumerated products.
Exporters of a wide range of prodcuts may now reclaim the a share of the VAT included in the intermediates used in final goods production.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

282 Wearing apparel, except fur apparel
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
420310 Articles of apparel
420329 Other
420330 Belts and bandoliers
420340 Other clothing accessories
283 Furskins & artificial fur; articles thereof
4303 Articles of apparel, clothing accessories and other articles of furskin.
430310 Articles of apparel and clothing accessories
430390 Other
4304 Artificial fur and articles thereof.
430400 Artificial fur and articles thereof.
292 Luggage & handbags; saddlery & harness; other leather articles
4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
420100 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
4205 Other articles of leather or of composition leather.
420500 Other articles of leather or of composition leather.
319 Other products of wood, cork or straw
4414 Wooden frames for paintings, photographs, mirrors or similar objects.
441400 Wooden frames for paintings, photographs, mirrors or similar objects.
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
442010 Statuettes and other ornaments, of wood
442090 Other
4421 Other articles of wood.
442190 Other
321 Pulp, paper & paperboard
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03
480210 Handmade paper and paperboard
4814 Wallpaper and similar wall coverings; window transparencies of paper.
481420 Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, designprinted or otherwise decorated layer of plastics
4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
481710 Envelopes
481720 Letter cards, plain postcards and correspondence cards
481730 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
482370 Moulded or pressed articles of paper pulp
482390 Other
341 Basic organic chemicals
2902 Cyclic hydrocarbons.
290230 Toluene
290243 pXylene
290290 Other
2903 Halogenated derivatives of hydrocarbons.
290339 Other
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
290511 Methanol (methyl alcohol)
290513 Butan1ol (nbutyl alcohol)
290516 Octanol (octyl alcohol) and isomers thereof
2907 Phenols; phenolalcohols.
290711 Phenol (hydroxybenzene) and its salts
2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
291439 Other
2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
291614 Esters of methacrylic acid
2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
291712 Adipic acid, its salts and esters
291736 Terephthalic acid and its salts
2922 Oxygenfunction aminocompounds.
292249 Other
2926 Nitrilefunction compounds.
292620 1Cyanoguanidine (dicyandiamide)
2930 Organosulphur compounds.
293040 Methionine
293090 Other
2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.
293420 Compounds containing in the structure a benzothiazole ring system (whether or not hydrogenated), not further fused
3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
382311 Stearic acid
342 Basic inorganic chemicals n.e.c.
2804 Hydrogen, rare gases and other nonmetals.
280461 Containing by weight not less than 99.99 % of silicon
2811 Other inorganic acids and other inorganic oxygen compounds of nonmetals.
281122 Silicon dioxide
2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
282630 Sodium hexafluoroaluminate (synthetic cryolite)
2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
282720 Calcium chloride
2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.
282810 Commercial calcium hypochlorite and other calcium hypochlorites
2833 Sulphates; alums; peroxosulphates (persulphates).
283329 Other
2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.
283620 Disodium carbonate
283630 Sodium hydrogencarbonate (sodium bicarbonate)
347 Plastics in primary forms
3901 Polymers of ethylene, in primary forms.
390110 Polyethylene having a specific gravity of less than 0.94
390120 Polyethylene having a specific gravity of 0.94 or more
390190 Other
3902 Polymers of propylene or of other olefins, in primary forms.
390210 Polypropylene
3903 Polymers of styrene, in primary forms.
390330 Acrylonitrilebutadienestyrene (ABS) copolymers
3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
390410 Poly(vinyl chloride), not mixed with any other substances
390421 Nonplasticised
390422 Plasticised
390461 Polytetrafluoroethylene
390469 Other
3906 Acrylic polymers in primary forms.
390610 Poly(methyl methacrylate)
390690 Other
3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
390710 Polyacetals
390720 Other polyethers
390740 Polycarbonates
390760 Poly(ethylene terephthalate)
390799 Other
3908 Polyamides in primary forms.
390810 Polyamide6, 11, 12, 6,6, 6,9, 6,10 or 6,12
3909 Aminoresins, phenolic resins and polyurethanes, in primary forms.
390950 Polyurethanes
3910 Silicones in primary forms.
391000 Silicones in primary forms.
3911 Petroleum resins, coumaroneindene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.
391190 Other
3913 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
391390 Other
348 Synthetic rubber & mixtures thereof in primary forms
4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.
400219 Other
400299 Other
351 Paints & varnishes & related products; artists' colours; ink
3213 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.
321310 Colours in sets
321390 Other
3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.
321590 Other
353 Soap, cleaning preparations, perfumes & toilet preparations
3303 Perfumes and toilet waters.
330300 Perfumes and toilet waters.
3304 Beauty or makeup preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
330499 Other
3305 Preparations for use on the hair.
330510 Shampoos
330590 Other
3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages.
330610 Dentifrices
3307 Preshave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having di
330710 Preshave, shaving or aftershave preparations
330720 Personal deodorants and antiperspirants
330730 Perfumed bath salts and other bath preparations
330790 Other
3401 Soap; organic surfaceactive products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surfaceactive products and preparations for washing the skin, in the form of liquid or c
340111 For toilet use (including medicated products)
3402 Organic surfaceactive agents (other than soap); surfaceactive preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.
340290 Other
354 Chemical products n.e.c.
3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic byproducts of the deterpe
330125 Of other mints
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings
381010 Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials
3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.
381210 Prepared rubber accelerators
3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
381800 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
382440 Prepared additives for cements, mortars or concretes
382478 Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)
382490 Other
361 Rubber tyres & tubes
4011 New pneumatic tyres, of rubber.
401150 Of a kind used on bicycles
4013 Inner tubes, of rubber.
401320 Of a kind used on bicycles
362 Other rubber products
4003 Reclaimed rubber in primary forms or in plates, sheets or strip.
400300 Reclaimed rubber in primary forms or in plates, sheets or strip.
4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber.
401511 Surgical
401519 Other
363 Semi-manufactures of plastics
3916 Monofilament of which any crosssectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface worked but not otherwise worked, of plastics.
391610 Of polymers of ethylene
3920 Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials.
392010 Of polymers of ethylene
392020 Of polymers of propylene
392030 Of polymers of styrene
392051 Of poly(methyl methacrylate)
392061 Of polycarbonates
369 Other plastics products
3922 Baths, showerbaths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.
392210 Baths, showerbaths, sinks and washbasins
392220 Lavatory seats and covers
3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
392690 Other
371 Glass & glass products
7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.
700239 Other
7009 Glass mirrors, whether or not framed, including rearview mirrors.
700910 Rearview mirrors for vehicles
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.
701090 Other
7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathoderay tubes or the like.
701120 For cathoderay tubes
7015 Clock or watch glasses and similar glasses, glasses for non corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.
701510 Glasses for corrective spectacles
701590 Other
7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.
701710 Of fused quartz or other fused silica
701720 Of other glass having a linear coefficient of expansion not exceeding 5 x 106 per Kelvin within a temperature range of 0 ?C to 300 ?C
701790 Other
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).
701990 Other
7020 Other articles of glass.
702000 Other articles of glass.
372 Non-structural ceramic ware
6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods.
690990 Other
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.
691010 Of porcelain or china
691090 Other
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
691110 Tableware and kitchenware
6913 Statuettes and other ornamental ceramic articles.
691390 Other
6914 Other ceramic articles.
691410 Of porcelain or china
691490 Other
373 Refractory products & structural non-refractory clay products
6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths.
690390 Other
6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.
690890 Other
381 Furniture
9403 Other furniture and parts thereof.
940310 Metal furniture of a kind used in offices
940320 Other metal furniture
384 Sports goods
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
420321 Specially designed for use in sports
389 Other manufactured articles n.e.c.
3406 Candles, tapers and the like.
340600 Candles, tapers and the like.
7117 Imitation jewellery.
711711 Cufflinks and studs
711719 Other
711790 Other
412 Products of iron or steel
7209 Flatrolled products of iron or nonalloy steel, of a width of 600 mm or more, coldrolled (coldreduced), not clad, plated or coated.
720915 Of a thickness of 3 mm or more
7210 Flatrolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated.
721090 Other
7219 Flatrolled products of stainless steel, of a width of 600 mm or more.
721911 Of a thickness exceeding 10 mm
721912 Of a thickness of 4.75 mm or more but not exceeding 10 mm
721913 Of a thickness of 3 mm or more but less than 4.75 mm
721914 Of a thickness of less than 3 mm
721990 Other
7221 Bars and rods, hotrolled, in irregularly wound coils, of stainless steel.
722100 Bars and rods, hotrolled, in irregularly wound coils, of stainless steel.
7225 Flatrolled products of other alloy steel, of a width of 600 mm or more.
722511 Grainoriented
722519 Other
722540 Other, not further worked than hotrolled, not in coils
722550 Other, not further worked than coldrolled (coldreduced)
7226 Flatrolled products of other alloy steel, of a width of less than 600 mm.
722619 Other
7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel.
722810 Bars and rods, of high speed steel
722830 Other bars and rods, not further worked than hotrolled, hotdrawn or extruded
722840 Other bars and rods, not further worked than forged
722850 Other bars and rods, not further worked than coldformed or cold finished
722880 Hollow drill bars and rods
7229 Wire of other alloy steel.
722990 Other
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
730441 Colddrawn or coldrolled (coldreduced)
730449 Other
7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
730630 Other, welded, of circular crosssection, of iron or nonalloy steel
415 Unfinished products of copper, nickel, aluminium, lead, zinc or tin
7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
740911 In coils
740990 Of other copper alloys
7410 Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm.
741011 Of refined copper
741012 Of copper alloys
741021 Of refined copper
741022 Of copper alloys
7411 Copper tubes and pipes.
741110 Of refined copper
741129 Other
7505 Nickel bars, rods, profiles and wire.
750512 Of nickel alloys
750522 Of nickel alloys
7604 Aluminium bars, rods and profiles.
760421 Hollow profiles
760429 Other
416 Other non-ferrous metals, cerments & articles thereos
8103 Tantalum and articles thereof, including waste and scrap.
810390 Other
8108 Titanium and articles thereof, including waste and scrap.
810890 Other
429 Other fabricated metal products
7316 Anchors, grapnels and parts thereof, of iron or steel.
731600 Anchors, grapnels and parts thereof, of iron or steel.
7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
732391 Of cast iron, not enamelled
7324 Sanitary ware and parts thereof, of iron or steel.
732490 Other, including parts
7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper.
741820 Sanitary ware and parts thereof
8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).
820210 Hand saws
8206 Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale.
820600 Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale.
8207 Interchangeable tools for hand tools, whether or not power operated, or for machinetools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or e
820713 With working part of cermets
820719 Other, including parts
8209 Plates, sticks, tips and the like for tools, unmounted, of cermets.
820900 Plates, sticks, tips and the like for tools, unmounted, of cermets.
8212 Razors and razor blades (including razor blade blanks in strips).
821210 Razors
821220 Safety razor blades, including razor blade blanks in strips
821290 Other parts
8215 Spoons, forks, ladles, skimmers, cakeservers, fishknives, butter knives, sugar tongs and similar kitchen or tableware.
821599 Other
8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal.
830110 Padlocks
830120 Locks of a kind used for motor vehicles
830170 Keys presented separately
8306 Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
830629 Other
433 Bearings, gears, gearing & driving elements; parts
7315 Chain and parts thereof, of iron or steel.
731511 Roller chain
448 Domestic appliances & parts
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gasrings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel.
732111 For gas fuel or for both gas and other fuels
732112 For liquid fuel
732119 Other, including appliances for solid fuel
461 Electric motors, generators & transformers; parts
8504 Electrical transformers, static converters (for example, rectifiers) and inductors.
850440 Static converters
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
854470 Optical fibre cables
471 Electronic valves & tubes; electronic components; parts
8540 Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathoderay tubes, television camera tubes).
854011 Colour
854091 Of cathoderay tubes
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.
852872 Other, colour

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