Export Tariff Rates for Building Materials and Hardware (2026 Standards): ① Tariff Rate Schedule—The schedule of export commodity rates is published by the Department of Customs Tariff (Office of the Customs Tariff Commission of the State Council); look up items item-by-item based on tariff codes (Department of Customs Tariff); ② Export Tax Rebate Rate Inquiry—Via the Electronic Tax Bureau (navigate to “Inquiry” > “Export Tax Rebate Information” > “Export Commodity Tax Rebate Rate Inquiry” and enter the commodity code/name or tax type) or the State Taxation Administration official website (navigate to “Tax Services” > “Export Tax Rebate Rate Inquiry”); ③ Rate Example—Doors, windows, and their frames made of iron or steel (HS Code 7308300000): export tariff rate 0%, export tax rebate rate 13%, VAT rate 13%, MFN tariff rate 8% (HS Code Inquiry Website).
In summary: to find export tariff rates for building materials and hardware, consult the tariff rate schedule (Department of Customs Tariff), use the tax rebate rate inquiry tools (Electronic Tax Bureau or State Taxation Administration website), and refer to rate examples (e.g., iron/steel doors and windows 7308300000: 0% export tariff, 13% rebate, 13% VAT).
I. Tax Rate Schedule (2026 Standard)
Schedule of export tariff rates for building materials and hardware (Department of Tariff Policy):
- Publication: The export commodity tax rate schedule is issued by the Department of Tariff Policy (Office of the Customs Tariff Commission of the State Council);
- Content: Lists tariff codes, commodity names, export tax rates, and 2026 provisional tax rates;
- Fields: Serial number, EX note, tariff code, commodity name (Note 2), export tax rate, and 2026 provisional tax rate;
- Examples: Ferrosilicon manganese (72023000) export tax rate 20%; Ferrochromium with carbon content >4% (72024100) export tax rate 40%;
- Verification: Verify export tax rates item by item based on tariff codes.
II.
Export Tax Rebate Rate Inquiry (2026 Standard)
Inquiry regarding export tax rebate rates for building materials and hardware (State Taxation Administration):
- Electronic Tax Bureau: Log in to the Electronic Tax Bureau portal, select “Inquiry Services” > “Export Tax Rebate Information Inquiry” > “Export Commodity Tax Rebate Rate Inquiry,” and enter the commodity code, name, or tax type;
- Official Website: Visit the State Taxation Administration website, go to “Taxpayer Services” > “Export Tax Rebate Rate Inquiry,” and enter the commodity code or name;
- Tax Rebate: Export tax rebate rates can be queried by commodity code, name, or tax type;
- Policy: Ministry of Finance and State Taxation Administration Announcement No. 15 of 2024 cancels export tax rebates for aluminum and copper products and lowers the rebate rate from 13% to 9% for certain refined oil products, photovoltaic cells, and non-metallic mineral products;
- Implementation: This announcement takes effect on December 1, 2024.
III. Tax Rate Examples and Overseas B2B Implementation (2026 Standards)
Overseas B2B clients looking up export tariff rates for building materials and hardware should follow this implementation process (referencing HS code lookup sites, the Tariff Department, and the State Taxation Administration):
- Example: Doors, windows, and their frames/thresholds made of iron or steel (HS Code 7308300000)—Export tax rate: 0%; Export tax rebate rate: 13%; VAT rate: 13%; MFN tariff rate: 8%; General import tariff rate: 50%—Example;
- Code: First, determine the HS code (tariff classification number) for the building material or hardware product—Code;
- Export Tax Rate: Consult the export commodity tax rate schedule to find the rate corresponding to that tariff classification number—Export Tax Rate;
- Tax Rebate: Check the export tax rebate rate via the Electronic Tax Bureau or the State Taxation Administration’s official website; verify if the rate has been cancelled or reduced (e.g., cancellation for aluminum and copper materials; partial reduction to 9%)—Tax Rebate;
- Implementation: Determine product HS code → Check export tax rate schedule → Check export tax rebate rate (Electronic Tax Bureau/official website) → Verify against Policy No. 15 (2024) → Determine the comprehensive export tax burden—Implementation.
Conclusion
In short, regarding export tariff rates for building materials and hardware: Tariff Schedule = Schedule of export commodity rates issued by the Office of the Customs Tariff Commission of the State Council (listing tariff codes, product names, export rates, and 2026 provisional rates; verify rates item-by-item by tariff code; e.g., Silicomanganese 72023000 export rate 20%, Ferrochromium 72024100 export rate 40% [Customs Tariff Commission]); Export Tax Rebate Rate Inquiry = Log in to the Electronic Tax Bureau portal (navigate to “Inquiry” -> “Export Tax Rebate Information” -> “Export Commodity Rebate Rate Inquiry” and enter the product code, name, or tax type) or visit the State Taxation Administration website (navigate to “Taxpayer Services” -> “Export Tax Rebate Rate Inquiry” and enter the product code or name); Policy Updates = Ministry of Finance and State Taxation Administration Announcement No. 15 of 2024 (canceling export tax rebates for aluminum and copper products; reducing rebate rates from 13% to 9% for certain refined oil products, photovoltaic cells, and non-metallic mineral products; effective December 1, 2024 [State Taxation Administration]); Rate Examples = Iron/steel doors, windows, and their frames/thresholds (HS Code 7308300000): export rate 0%, rebate rate 13%, VAT rate 13%, MFN rate 8%, general import rate 50% (HS Code Inquiry Website); Key Steps = Determine HS code, check export rate schedule, check rebate rate, and verify 2024 policies.
Overseas B2B procurement strategy: Determine code (HS/tariff code for building materials and hardware), check export rate (Customs Tariff Commission schedule), check rebate rate (Electronic Tax Bureau/State Taxation Administration website), verify policy (Ministry of Finance Announcement No. 15 of 2024 regarding cancellations/reductions), and calculate tax burden (export rate + net VAT impact after rebate)—this allows you to determine the export tariff rates for building materials and hardware.
Sources of data and cases in this article: Tax rate schedules (Office of the Customs Tariff Commission of the State Council/Department of Customs Tariff – Export Commodity Tax Rate Schedule 2026: Silicomanganese 72023000 [Export Tax Rate: 20%], Ferrochromium with carbon content >4% 72024100 [Export Tax Rate: 40%], Ferrochromium with carbon content ≤4% 72024900 [Export Tax Rate: 40%], Cast iron waste and scrap 72041000 [Export Tax Rate: 40%]; General Office of the Ministry of Finance – Export Commodity Tax Rate Schedule 2024: Yellow/White Phosphorus 28047010 [Export Tax Rate: 20%], Potassium Fluorotantalate 28269090 [Export Tax Rate: 30%]; Department of Customs Tariff – Export Commodity Tax Rate Schedule 2023: Crude Antimony 26171010 [Export Tax Rate: 20%]); Export tax rebate rate inquiries (State Taxation Administration – Export tax rebate rates for manufacturing enterprises: You can check export tax rebate rates for commodities via the following methods: Method 1 – Log in to the Electronic Tax Bureau, click “Inquiries” (我要查询) > “Export Tax Rebate Information Inquiry” > “Export Commodity Tax Rebate Rate Inquiry,” and enter the commodity code, name, or tax category; Method 2 – Visit the official website of the State Taxation Administration and navigate to “Taxpayer Services” > “Export Tax Rebate”)
To check rates, simply enter the commodity code or product name. Announcement No. 15 of 2024 by the Ministry of Finance and the State Taxation Administration regarding adjustments to export tax rebate policies: I. Export tax rebates are cancelled for products such as aluminum and copper materials, as well as chemically modified animal, vegetable, or microbial oils and fats (see Attachment 1 for the specific product list); II. The export tax rebate rate is reduced from 13% to 9% for certain refined oil products, photovoltaic cells, and non-metallic mineral products (see Attachment 2 for the specific product list); III. This announcement takes effect on December 1, 2024. Commodity code 69072190 (other facing tiles and paving tiles); Rate example (HS Code Inquiry Website: 7308300000—doors, windows, and their frames and thresholds of iron or steel; unit: kg; export tax rate: 0%; export tax rebate rate: 13%; provisional export tax rate: none; VAT rate: 13%; MFN rate: 8%; provisional import tax rate: N/A; general import tax rate: 50%; consumption tax rate: 0%); 2026 export tariff rate trends (rate tables/rebate rate inquiries/rate examples).
Sources: Department of Customs Tariff (Office of the Customs Tariff Commission of the State Council), State Taxation Administration, Ministry of Finance, HS Code Inquiry Website.
Appendix: Scoring Checklist for Export Tariff Rates on Building Materials and Hardware (5-point scale, 10 items)
- Rate Schedule: Export Commodity Tariff Rate Schedule (Department of Customs Tariff);
- Content: Tariff Code / Product Name / Export Tariff Rate;
- Provisional Rate: 2026 Provisional Tariff Rate;
- Tax Rebate Rate: Electronic Tax Bureau Export Tax Rebate Inquiry;
- Official Website: State Taxation Administration Taxpayer Service Rebate Rate Inquiry;
- Example: Iron/Steel Doors & Windows (HS Code 7308300000) – 0% Export Tariff;
- 13% Rebate: 13% Export Tax Rebate for Iron/Steel Doors & Windows;
- Policy: Announcement No. 15 of 2024 (Cancellation for Aluminum/Copper; Reduction to 9%);
- Coding: Determine HS Code / Tariff Code First;
- Key Indicators: 13% VAT, 8% MFN Rate, Export Provisional Tariff Rate.
Appendix: Supplementary Scoring Checklist for Export Tariff Rates on Building Materials and Hardware (5-point scale, 10 items)
- Rate Schedule: Export Commodity Tariff Rate Schedule (Department of Customs Tariff);
- Content: Tariff Code / Product Name / Export Tariff Rate;
- Provisional Rate: 2026 Provisional Tariff Rate;
- Tax Rebate Rate: Electronic Tax Bureau Export Tax Rebate Inquiry;
- Official Website: State Taxation Administration Taxpayer Service Rebate Rate Inquiry;
- Example: Iron/Steel Doors & Windows (HS Code 7308300000) – 0% Export Tariff;
- 13% Rebate: 13% Export Tax Rebate for Iron/Steel Doors & Windows;
- Policy: Announcement No. 15 of 2024 (Cancellation for Aluminum/Copper;
Reduction to 9%); - Coding: Determine HS Code / Tariff Code First;
- Key Indicators: 13% VAT, 8% MFN Rate, Export Provisional Tariff Rate.
