Notice on the export tax rebate rate for products such as diamond drilling tools [2009] No. 43

Abstract The finance bureaus (bureaus) of the provinces, autonomous regions, municipalities directly under the central government, cities with separate plans, the State Administration of Taxation, and the Finance Bureau of the Xinjiang Production and Construction Corps: With the approval of the State Council, it is decided to increase the export tax rebate rate for some commodities. Specifically as follows: First, CRT color TV, some TV parts,...
The finance bureaus (bureaus) of the provinces, autonomous regions, municipalities directly under the central government, cities with separate plans, the State Administration of Taxation, and the Finance Bureau of the Xinjiang Production and Construction Corps:

With the approval of the State Council, it was decided to increase the export tax rebate rate for some commodities. Specifically as follows:
1. The export tax rebate rate for CRT color TVs, some TV sets, optical cables, uninterruptible power supply (UPS), and copper-clad laminates with backed refined copper printed circuits has increased to 17%.
Second, increase the export tax rebate rate for textiles and clothing to 16%.
3. Chemical products such as sodium hexafluoroaluminate, perfumes such as perfumes, plastics such as polyvinyl chloride, some rubbers and their products, leather products such as fur clothes, paper products such as envelopes, ceramics for daily use, glass bulbs for picture tubes, etc. The export tax rebate rate for steel products such as products, precision welded steel pipes, monocrystalline silicon wafers, single crystal silicon rods with a diameter of 30 cm or more, non-ferrous metal materials such as aluminum profiles, partial rock drilling tools, and metal furniture has increased to 13%.
Fourth, the export tax rebate rate for methanol, some plastics and their products, wood products such as wooden photo frames, glass products such as vehicle rearview mirrors, etc. will be increased to 11%.
5. The export tax rebate rate for products such as sodium carbonate and other chemical products, building ceramics, sanitary ceramics, locks, and other small hardware, copper plate strips, some enamel products, some steel products, and simulated jewelry will be increased to 9%.
6. Increase the export tax rebate rate of calcium hypochlorite and other calcium hypochlorite and zinc sulfate to 5%.
A list of specific commodities can be found in the annex.
This notice will be implemented as of April 1, 2009. The specific execution time shall be subject to the export date indicated by the Customs Declaration of Export Goods (Export Tax Refund).
Hereby notify.


Ministry of Finance, State Administration of Taxation, March 27, 2009
Schedule
List of goods that increase export tax rebate rate
chapter
Commodity code
product name
raise to(%)
Chapter 82
8202100000-8206000000 Hand saw, etc. 9
8207130000 Rock drilling tools with cermet working parts (including drilling tools) 13
8207191000 Rock drilling tools with working parts such as diamonds [diamonds include cubic boron nitride, this subproject includes drilling tools] 13
8207199000 Rock drilling tools (including drilling tools) with working parts of other materials 13
8209000000 Tempered knives for unassembled tools (including plates, rods, bits and similar) 9
8212100000 razor 9
8212200000 Safety razor blade (including undivided blade strips) 9
8212900000 Razor parts 9
8215990000 Other non-kitchen kitchen or tableware (non-packaged goods, not plated with precious metals) 9



Source: Ministry of Finance, State Administration of Taxation

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