Ministry of Finance: increase export rebate rate for lubricants and other products to 13%

- Mar 03, 2019-

Notice on adjusting export rebate rate of some products


(2018)123, Finance and taxation


Provinces, autonomous regions, municipalities directly under the municipality, planned cities Department of Finance (Bureau), the State administration of taxation provinces, autonomous regions, municipalities directly under the municipality, planned cities taxation bureau, Xinjiang Production and Construction Agency finance Ministry: In order to further simplify the tax system and improve the export tax rebate policy, the VAT export rebate rate of some products is adjusted.

The relevant matters are hereby notified as follows:


First, the photo paper film, plastic products, bamboo flooring, grass rattan woven goods, steel safety glass, lamps and other products export tax rebate rate increased to 16%.

The export rebate rate for lubricants, aircraft tires, carbon fibers, some metal products and other products was increased to 13%. The export rebate rate of some agricultural products (4.120, 0.05, 1.23%), bricks, tiles, fiberglass and other products was increased to 10%.


Second, the elimination of soybean meal export tax rebate.

Soybean meal refers to products with a product code of 23040010 and 23040090.


Third, in addition to the products covered in article first to second of this notice, the original export rebate rate of 15%, the export tax rebate rate increased to 16%, the original export tax rebate rate of 9%, the export tax rebate rate increased to 10%, the original export tax rebate rate of 5%, the export tax rebate rate increased to 6%.


Fourth, This notice has been implemented since November 1, 2018.

The export rebate rate applicable to the goods listed in this notice is defined by the date of export indicated on the Declaration form for export goods.