Analysis of the New Export Tax Rebate Policy for 2024: How Should Enterprises Respond to the Changes?

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The Ministry of Finance and the State Taxation Administration have issued new export tax rebate policies involving multiple products such as aluminum and copper, which will take effect from December 1, 2024. This article provides a detailed analysis of the policy adjustments, analyzes the impact on foreign trade enterprises, and proposes response strategies.

Recently,the Ministry of Finance and the State Taxation Administration issued an important announcement,adjusting the policies for many products including aluminum and copper products.The policy has been adjusted.The new policy will take effect from December 1,2024,which will have a significant impact on many products related to this policy.For enterprises,it undoubtedly needs to readjust its strategy to cope with the new situation.Today,we will analyze this announcement in detail to helpEnterprises can better understand these policy changes and their potential impacts.

I.Overview of Policy Adjustments

According to the announcement,this adjustment mainly involves the following points:

  • Canceltheexporttaxrebatesforsomeproducts

The export tax rebate policies for products such as aluminum materials,copper materials,and chemically modified animal and vegetable oils have been cancelled.This means that enterprises exporting these products will lose the opportunity to get a refund of the paid value - added tax,which may increase the export costs.The specific commodity codes and names can be found in Annex 1.

  • Reduce the export tax rebate rates for some products
  • Refined oil products,products,batteries,and some non - metallic mineral products,the export tax rebate rate has been reduced from the original 13% to 9%.This policy reduction mainly affects export enterprises that have been accustomed to using a higher tax rebate rate to control costs.

  • Implementation Time
  • The new regulations will come into effect on December 1,2024.Enterprises need to pay special attention to the export date on the customs declaration form to determine the applicable tax rebate rate.

    II.Analysis of the Product List with Export Tax Rebates Cancelled

    The types of products with export tax rebates cancelled this time are quite extensive,including a large number of copper alloy and aluminum alloy products.The following are some important product categories:

    • CopperProducts:Includingbars,rods,profiles,andsheetsofmaterialssuchascopper-zincalloyandcopper-nickelalloy.Afterthecancellationoftheexporttaxrebate,enterpriseswillfacehigherexportcosts,whichmayaffecttheircompetitivenessintheinternationalmarket.
    • Aluminumproducts:Avarietyofaluminumalloyprofiles,sheets,andpipesarealsoincludedinthelistofproductswithexporttaxrebatescancelled.Especiallyforsomealuminumproductsmainlyappliedintheconstruction,transportation,andelectronicsindustries,thecancellationofthetaxrebatemayforceexporterstore-evaluatetheproductpricing.
    • ChemicallyModifiedAnimalandVegetableOils:Suchoilsarewidelyusedinthefoodprocessingandchemicalindustries.Thecancellationoftheirexporttaxrebatesmeansthattheexportoftheseproductswillalsofaceagreatertaxburden.

    III.Impact of the Reduction in Export Tax Rebate Rates for Some Products

    For the reduction in the export tax rebate rates of refined oil products,photovoltaic products,and some mineral products,although the change range from 13% to 9% is not huge,for some enterprises,its impact cannot be ignored.For example:

    • PhotovoltaicProducts:Thephotovoltaicindustryhasalwaysbeenakey-supportedareabythecountry.Thereductioninthetaxrebateratemayaffecttheprofitmarginsofdomesticenterprisesintheshortterm,andthushaveacertainimpactontheirglobalcompetitiveness.RefinedOilProducts
    • :Thereductionintheexporttaxrebateratesforproductsincludingvehiclegasoline,diesel,andaviationkerosenemayleadtoadeclineinthepricecompetitivenessofrelevantexportenterprisesintheinternationalmarket,especiallyinthefaceoftheuncertaintyofinternationaloilpricefluctuations.:Facingtheabove-mentionedchangesintheexporttaxrebatepolicy,enterprisesshouldtakemeasuresassoonaspossibletocopewiththepossibleimpacts:

    IV.Countermeasures and Suggestions for Enterprises

    Adjust the Product Pricing Strategy

    • Thecancellationoftaxrebatesorthereductionintaxrebaterateswilldirectlyincreasethecostsofexportproducts.Enterprisescanconsiderappropriatelyraisingtheexportpricestomakeupfortheincreaseintaxburden.Atthesametime,theycanalsoconsideroptimizingtheproductionprocessandreducingotheroperatingcoststoeasethepressurebroughtbythetaxrateadjustment.DiversifytheMarketLayout
    • Enterprisesshouldconsiderexploringmoreinternationalmarketstodiversifytherisksthatmaybebroughtaboutbypolicychanges.Especiallyforenterprisesexportingphotovoltaicproductsandrefinedoilproducts,exploringnon-traditionalmarketsmaybeanimportantwaytoavoidtheimpactofpolicies.ActivelyUtilizeOtherPreferentialPolicies
    • Whiletheexporttaxrebatepolicyistightened,enterprisescanpayattentiontoandutilizeothertaxincentivesorsubsidypoliciesprovidedbythegovernment.Forexample,somelocalgovernmentsprovidecertaintaxsupportforhigh-techproductsorenvironmentallyfriendlyproducts.Enterprisesshouldactivelyapplyforthesepreferentialpoliciestoreducethecomprehensivecosts.CloselyMonitorPolicyDynamics
    • Thisadjustmentreflectsthechangesinthecountrysexport-orientedpoliciesforsomeindustries.Enterprisesshouldcloselymonitorotherrelevantpoliciesthatmaybeintroducedinthefuture,especiallythedynamicsoftariffs,tradeprotectionmeasures,etc.soastorespondquicklyandensurecompliantoperation.CommodityCode

    Original Announcement:

    Product List with Export Tax Rebates Cancelled

    Commodity NameProduct Name
    15180000Bars,rods,profiles and shaped profiles of chromium - zirconium copper
    74071010Bars and rods of copper - zinc alloy (brass) (straightness ≤ 0.5mm/meter)
    74072111Other bars and rods of copper - zinc alloy (brass) (straightness > 0.5mm/meter)
    74072119Profiles and shaped profiles of copper - zinc alloy (brass)
    74072190Other bars,rods,profiles and shaped profiles of copper alloys (including bars,rods,profiles and shaped profiles of cupronickel or German silver)
    74072900Refined copper wire with maximum cross - sectional dimension > 6mm
    74081100Refined copper wire with cross - sectional dimension ≤ 6mm
    74081900Wire of copper - zinc alloy (brass)
    74082100Wire of copper - nickel - zinc - lead alloy (leaded German silver)
    74082210Wire of other copper alloys
    74082900Refined copper plates,sheets and strips in coils (thickness > 0.15mm,with oxygen content not exceeding 10PPM)
    74091110Refined copper plates,sheets and strips in coils (thickness > 0.15mm,oxygen content not exceeding 10PPM)
    74091190Other refined copper plates,sheets and strips in coils (thickness > 0.15mm)
    74091900Other refined copper plates,sheets and strips (thickness > 0.15mm)
    74092100Copper-zinc alloy (brass) plates,sheets and strips in coils (thickness > 0.15mm)
    74092900Other copper-zinc alloy (brass) plates,sheets and strips (thickness > 0.15mm)
    74093100Copper-tin alloy (bronze) plates,sheets and strips in coils (thickness > 0.15mm)
    74093900Other copper-tin alloy plates,sheets and strips (thickness > 0.15mm)
    74094000Plates,sheets and strips made of cupronickel or German silver (thickness > 0.15mm)
    74099000Other copper alloy plates,sheets and strips (thickness > 0.15mm)
    74101100Refined copper foil without backing (thickness ≤ 0.15mm)
    74101210Copper-nickel alloy foil or copper-nickel-zinc alloy foil without backing (thickness ≤ 0.15mm)
    74101290Other copper alloy foil without backing (thickness ≤ 0.15mm)
    74102110Refined copper printed circuit copper-clad laminates with backing (thickness (excluding backing) ≤ 0.15mm)
    74102190Other refined copper foil with backing (thickness (excluding backing) ≤ 0.15mm)
    74102210Copper-nickel alloy foil or copper-nickel-zinc alloy foil with backing (thickness (excluding backing) ≤ 0.15mm)
    74102290Other copper alloy foil with backing (thickness (excluding backing) ≤ 0.15mm)
    74111011Refined copper tubes with internal (external) threads or fins with outer diameter ≤ 25mm
    74111019Other refined copper tubes with outer diameter less than or equal to 25mm
    74111020Refined copper tubes with outer diameter > 70mm
    74111090Other refined copper tubes
    74112110Copper-zinc alloy (brass) tubes in coils
    74112190Other copper-zinc alloy (brass) tubes
    74112200Cupronickel or German silver tubes
    74112900Other copper alloy tubes
    76042100Hollow profiled sections made of aluminum alloy
    7604291010Cylindrical solid aluminum alloy (ultimate tensile strength can reach 460 MPa or more at 293K (20 °C))
    76042990Other aluminum alloy profiles and profiled sections
    76061121Non-alloy aluminum rectangular plates,sheets and strips of aluminum-plastic composite (0.3mm ≤ thickness ≤ 0.36mm)
    76061129Other non-alloy aluminum rectangular plates,sheets and strips (0.3mm ≤ thickness ≤ 0.36mm)
    76061191Aluminum-plastic composite rectangular plates,sheets and strips of non-alloy aluminum with thickness >0.2mm but 0.3mm or >0.36mm (including square)
    76061199Other plates,sheets and strips of non-alloy aluminum with thickness >0.2mm but 0.3mm or >0.36mm (including square)
    76061220Aluminum alloy rectangular thin plates,sheets and strips (including squares) (thin plates refer to 0.2mm thickness 0.28mm)
    76061230Aluminum alloy rectangular medium and thick plates,sheets and strips (including squares) (medium and thick plates refer to 0.28mm ≤ thickness ≤ 0.35mm)
    76061251Aluminum-plastic composite rectangular thick plates,sheets and strips of aluminum alloy with thickness >0.35mm but ≤4mm (including square)
    76061259Other aluminum alloy rectangular thick plates,sheets and strips (including squares) with 0.35mm thickness ≤ 4mm
    76061290Aluminum alloy rectangular thick plates,sheets and strips (including squares) with thickness > 4mm
    76069100Non-alloy aluminum non-rectangular plates,sheets and strips (thickness > 0.2mm)
    76069200Aluminum alloy non-rectangular plates,sheets and strips (thickness > 0.2mm)
    76071110Unbacked aluminum foil not further processed after rolling (thickness ≤ 0.007mm)
    76071120Unbacked aluminum foil not further processed after rolling (0.007mm thickness ≤ 0.01mm)
    76071190Unbacked aluminum foil not further processed after rolling (0.01mm thickness ≤ 0.2mm)
    76071900Other unbacked aluminum foil (thickness ≤ 0.2mm)
    76072000Backed aluminum foil (thickness ≤ 0.2mm)
    76081000Pure aluminum tubes
    76082010Aluminum alloy tubes with outer diameter not exceeding 10 cm
    76082091Aluminum alloy tubes with outer diameter exceeding 10 cm and wall thickness not exceeding 25 mm
    76082099Other aluminum alloy tubes
    76090000Aluminum tube fittings

    Product List with Export Tax Rebate Rates Reduced

    Commodity NameProduct Name
    25041091Spheroidized graphite (products obtained by spheroidizing and grading natural graphite,with diameter less than 120 microns)
    27101210Motor gasoline and aviation gasoline
    27101911Jet fuel
    27101923Diesel oil
    38180019Monocrystalline silicon wafers with diameter > 15.24cm (doped for use in the electronics industry)
    68022120Travertine and products simply cut or sawn (with one flat surface)
    68029110Stone carvings made of marble,travertine and steatite
    68029190Other processed marble,steatite and articles thereof (including processed travertine and articles thereof)
    68029210Other stone carvings made of limestone
    68029290Other processed limestone and articles thereof
    68029311Stone carvings and tombstone made of granite
    68029319Other stone carvings made of granite
    68029390Other processed granite and articles thereof
    68029910Other stone carvings (excluding those made of slate)
    68029990Other processed stones and articles thereof (excluding slate and articles thereof)
    68030010Processed slate and slate articles
    68030090Agglomerated slate articles
    68041000Stone mills and grindstones for grinding or pulping
    68042110Grinding wheels made of agglomerated synthetic or natural diamond
    68042190Other stone mills,grindstones and similar articles made of agglomerated synthetic or natural diamond
    68042210Other grinding wheels (made of other agglomerated abrasive or ceramic)
    68042290Other stone mills,grindstones and similar articles (made of other agglomerated abrasive or ceramic)
    68042310Grinding wheels made of natural stone
    68042390Other stone mills,grindstones,etc.made of natural stone (including similar articles)
    68043010Hand - held oilstones for polishing
    68043090Other hand - held grindstones and polishing stones
    68051000Abrasive cloth (whether or not cut,sewn or otherwise worked into shape)
    68052000Abrasive paper (whether or not cut,sewn or otherwise worked into shape)
    68053000Abrasive paper - like articles not based on cloth or paper
    68061010Aluminosilicate fibres and articles thereof
    68061090Other slag wool,rock wool and similar mineral wools,in blocks,sheets or rolls
    68080000Panels,plates,tiles,bricks and similar articles (made by bonding vegetable fibres,straw,shavings,etc.with cement and other minerals as materials)
    68091100Unfinished gypsum boards,sheets,bricks,tiles and similar articles (lined or reinforced with paper or cardboard)
    68091900Unfinished gypsum boards (including sheets,bricks,tiles and similar articles) lined or reinforced with other materials
    68099000Other gypsum articles (including articles made of composite materials with gypsum as the main component)
    68101100Building bricks and stone blocks made of cement (whether or not reinforced)
    68101910Bricks,tiles,flat stones (including similar articles) made of artificial stone (whether or not reinforced)
    68101990Other bricks,tiles,flat stones (including similar articles) made of cement or concrete (whether or not reinforced)
    68109110Reinforced concrete and prestressed concrete pipes,etc.(whether or not reinforced)
    68109190Precast components for construction or civil engineering made of cement (whether or not reinforced)
    68109910Cement sleepers for railways
    68109990Other articles made of cement,concrete or artificial stone
    68114010Corrugated sheets containing asbestos
    68114020Sheets,plates,bricks,tiles and similar articles containing asbestos
    68114030Pipes and pipe fittings containing asbestos
    68114090Other articles containing asbestos
    68118100Corrugated sheets not containing asbestos
    68118200Sheets,plates,bricks,tiles and similar articles not containing asbestos
    68118910Pipes and pipe fittings not containing asbestos
    68118990Other articles not containing asbestos
    68128000Crocidolite or crocidolite mixtures and articles thereof
    68129100Other clothing (including clothing accessories,hats,shoes and boots) made of asbestos or asbestos mixtures
    68129910Other paper,hemp - fibre boards and felts made of asbestos or asbestos mixtures
    68129920Compressed asbestos - fibre jointing materials in sheets or rolls (excluding crocidolite articles)
    68129990Other articles made of asbestos or asbestos mixtures
    68132010Brake linings and pads containing asbestos (made of friction materials with asbestos as the basic component)
    68132090Friction materials containing asbestos and other articles for braking and other uses (composed mainly of asbestos as raw material)
    68138100Other brake linings and pads (made of friction materials with other minerals or cellulose as the basic component)
    68138900Other friction materials and articles for braking and other uses (composed mainly of other minerals or cellulose as raw material)
    68141000Plates,sheets and strips made of agglomerated or reproduced mica (whether or not attached to other materials)
    68149000Other processed mica and its articles (including agglomerated or reproduced mica and other articles)
    68151200Carbon fiber fabrics
    68151310Carbon fiber prepregs (products)
    68151390Other carbon fiber products
    69039000Other refractory ceramic articles
    69041000Ceramic building bricks
    69049000Ceramic floor tiles,supporting or filling bricks (including similar articles)
    69051000Ceramic roof tiles
    69059000Other ceramic building articles (including chimney cowls,ventilating caps,chimney linings,architectural ornaments)
    69060000Ceramic sleeves,conduits,troughs and pipe fittings
    69072110Facing bricks and floor tiles with a size less than 7 cm (water absorption not exceeding 0.5%)
    69072190Other facing bricks and floor tiles (water absorption not exceeding 0.5%)
    69072210Facing bricks and floor tiles with a size less than 7 cm (water absorption exceeding 0.5% but not exceeding 10%)
    69072290Other facing bricks and floor tiles (water absorption exceeding 0.5% but not exceeding 10%)
    69072310Facing bricks and floor tiles with a size less than 7 cm (water absorption exceeding 10%)
    69072390Other facing bricks and floor tiles (water absorption exceeding 10%)
    69073010Mosaic tiles with a size less than 7 cm and similar articles
    69073090Other mosaic tiles and similar articles
    69074010Facing ceramics with a size less than 7 cm
    69074090Other facing ceramics
    69091100Porcelain for laboratories,chemical or other technical uses
    69091200Technical ceramics with Mohs hardness ≥ 9
    69091900Other porcelain for laboratories and chemical uses (including other technical uses)
    69099000Ceramic containers for agricultural,transportation or cargo loading purposes
    69101000Porcelain washbasins,bathtubs and similar sanitary appliances
    69109000Earthenware washbasins,bathtubs and similar sanitary appliances
    69111011Bone china tableware
    69111019Other porcelain tableware
    69111021Porcelain kitchen knives
    69111029Other porcelain kitchen utensils
    69119000Other porcelain for household or toilet use
    69120010Earthenware tableware
    69120090Earthenware kitchen utensils (including those for household or toilet use)
    69131000Porcelain statues and other decorative porcelain articles
    69139000Earthenware statues and other decorative earthenware articles
    69141000Other porcelain articles
    69149000Other earthenware articles
    70010010Blocks of colorless optical glass
    70010090Other broken glass and waste glass; glass blocks
    70023200Other unworked glass tubes (made of glass with a coefficient of linear expansion less than 5×10^-6/K)
    70023900Unworked glass tubes not elsewhere specified
    7003190001Original plate glass for liquid crystal or OLED display substrates (cast or rolled non-wired glass plates and sheets)
    7005290002Original plate glass for liquid crystal or OLED display substrates (non-wired float glass plates and sheets)
    70060000Glass of headings 7003 - 7005 processed otherwise (not framed or assembled)
    70071110Toughened safety glass for aerospace vehicles and ships
    70071190Toughened safety glass for vehicles
    70071900Other tempered safety glass
    70072110Laminated safety glass for aircraft,spacecraft and ships
    70072190Laminated safety glass for vehicles
    70072900Other laminated safety glass
    70080010Insulating and sound - proof glass components with hollow or vacuum structure
    70080090Other multi - layer insulating and sound - proof glass components
    70091000Vehicle rear - view mirrors (whether or not framed)
    70099100Unframed glass mirrors (including rear - view mirrors)
    70099200Other framed glass mirrors (including rear - view mirrors)
    70101000Glass ampoules
    70102000Glass stoppers,lids and similar closures
    70109010Large glass containers for shipping or preserving goods (over 1 liter)
    70109020Medium - sized glass containers for shipping or preserving goods (0.33 - 1 liter)
    70109030Small glass containers for shipping or preserving goods (0.15 - 0.33 liter)
    70109090Extra - small glass containers for shipping or preserving goods (not exceeding 0.15 liter)
    70112010Picture tube envelopes and their parts (not fitted with accessories)
    70112090Other un - sealed envelopes for cathode - ray tubes (not fitted with accessories)
    70119010Un - sealed glass envelopes and glass parts for electron tubes (not fitted with accessories)
    70131000Glassware made of glass - ceramic (for use on dining tables,in kitchens,offices and for interior decoration,etc.)
    70132200Lead - crystal glass goblets (except those made of glass - ceramic)
    70132800Other glass goblets (except those made of glass - ceramic)
    70133300Other lead - crystal glass cups (except those made of glass - ceramic)
    70133700Other glass cups (except those made of glass - ceramic)
    70134100Lead - crystal glass tableware and kitchenware (excluding cups)
    70134200Tableware and kitchenware made of low - expansion - coefficient glass (expansion coefficient 5×10^-6 / Kelvin at 0 - 300℃)
    70134900Other glass tableware and kitchenware (excluding cups)
    70139100Other lead - crystal glassware
    70139900Other glassware
    70140010Blanks of optical elements for optical instruments (un - optically worked)
    70140090Other un - optically worked signal glassware (except articles of heading 7015)
    70151010Blanks of photochromic lenses for corrective glasses (un - optically worked)
    70151090Other blanks of lenses for corrective glasses (un - optically worked)
    70159020Blanks of plain photochromic lenses (un - optically worked)
    70161000Glass mosaic for inlaying or decorating (whether or not backed)
    70169010Leaded - light glass and similar articles
    70169090Pressed or molded glass blocks and bricks for building (whether or not wired)
    70171000Laboratory,hygienic and pharmaceutical glassware (made of fused quartz or fused silica)
    70172000Other glassware for laboratory,etc.made of glass (linear expansion coefficient ≤ 5×10^-6 / Kelvin)
    70179000Other laboratory,hygienic and pharmaceutical glassware
    70181000Glass beads,imitation pearls and similar small glass articles (except imitation precious stones and imitation jewelry)
    70182000Glass beads with a diameter ≤ 1mm
    70189000Glass statues,glass ornaments and glass eyes made by lamp - working (except imitation jewelry)
    70191100Chopped glass fibers with a length ≤ 50mm
    70191200Glass - fiber rovings
    70191300Other yarns,staple - fiber yarn strips
    70191400Mechanically - bonded mats made of glass fibers
    70191500Chemically - bonded mats made of glass fibers
    70191900Other glass fibers,slivers,rovings,yarns and chopped fibers
    70196100Tightly - woven roving fabrics (mechanically - bonded)
    70196200Other tightly - woven roving fabrics (mechanically - bonded)
    70196310Tightly-woven plain-woven fabrics of glass fibre yarn,width ≤ 30cm (not coated or laminated)
    70196320Plain-woven fabrics of glass fibre filaments,width > 30cm (weight per square metre ≤ 110g,single yarn fineness ≤ 22 tex)
    70196390Other tightly-woven plain-woven fabrics of glass fibre yarn (not coated or laminated)
    70196410Tightly-woven plain-woven fabrics of glass fibre yarn,width ≤ 30cm (coated or laminated)
    70196490Other tightly-woven plain-woven fabrics of glass fibre yarn (coated or laminated)
    70196510Mesh-woven fabrics of glass fibre rovings,width ≤ 30cm (mechanically bonded)
    70196590Other mesh-woven fabrics of glass fibre,width ≤ 30cm (mechanically bonded)
    70196610Mesh-woven fabrics of glass fibre rovings,width > 30cm (mechanically bonded)
    70196690Other mesh-woven fabrics of glass fibre yarn (mechanically bonded)
    70196910Other mats of glass fibre (mechanically bonded)
    70196920Other nets,sheets and similar non-woven products of glass fibre (mechanically bonded)
    70196930Other woven fabrics of glass fibre,width ≤ 30cm (mechanically bonded)
    70196990Other woven fabrics of glass fibre (mechanically bonded)
    70197100Covering mats (thin mats) of glass fibre (chemically bonded)
    70197210Tightly-packed glass fibre mats (chemically bonded)
    70197290Other tightly-woven fabrics of glass fibre (chemically bonded)
    70197310Mesh glass fibre mats (chemically bonded)
    70197390Other mesh fabrics of glass fibre (chemically bonded)
    70198010Mats of glass wool
    70198020Nets,sheets and similar non-woven products of glass wool
    70198090Glass wool and other glass wool products
    70199021Impregnated products of glass fibre fabric (weight per square metre 450g)
    70199029Other impregnated products of glass fibre fabric (weight per square metre ≥ 450g)
    70199091Other mats of glass fibre
    70199092Other nets,sheets and similar non-woven products of glass fibre
    70199099Other glass fibre and its products
    70200011Conductive glass
    70200013Made of fused quartz or other fused silica
    70200091Glass liners for thermos flasks or other thermal insulation containers
    8506101110Button-type mercury-free alkaline zinc-manganese primary cells and primary battery packs (mercury content 0.0005% of battery weight)
    8506101210Cylindrical mercury-free alkaline zinc-manganese primary cells and primary battery packs (mercury content 0.0001% of battery weight)
    8506101910Other mercury-free alkaline zinc-manganese primary cells and primary battery packs (mercury content 0.0001% of battery weight)
    8506101990Other alkaline zinc-manganese primary cells and primary battery packs containing mercury (mercury content ≥ 0.0001% of battery weight)
    8506109010Other mercury-free manganese dioxide primary cells and primary battery packs (mercury content 0.0001% of battery weight)
    8506109090Other manganese dioxide primary cells and primary battery packs containing mercury (mercury content ≥ 0.0001% of battery weight)
    8506400010Silver oxide primary cells and primary battery packs (mercury-free) (mercury content 0.0001% of battery weight)
    8506400090Silver oxide primary cells and primary battery packs (mercury-containing) (mercury content ≥ 0.0001% of battery weight)
    85065000Lithium primary cells and primary battery packs
    8506600010Zinc-air primary cells and primary battery packs (mercury-free) (mercury content 0.0001% of battery weight)
    8506600090Zinc-air primary cells and primary battery packs (mercury-containing) (mercury content ≥ 0.0001% of battery weight)
    8506800011Mercury-free fuel cells (mercury content 0.0001% of battery weight)
    8506800019Other mercury-free primary cells and primary battery packs (mercury content 0.0001% of battery weight)
    8506800091Fuel cells containing mercury (mercury content ≥ 0.0001% of battery weight)
    8506800099Other primary cells and primary battery packs containing mercury (mercury content ≥ 0.0001% of battery weight)
    85069010Parts of manganese dioxide primary cells or primary battery packs
    85069090Parts of other primary cells or primary battery packs
    85075000Nickel-metal hydride storage batteries
    85076000Lithium-ion storage batteries
    85078030All-vanadium redox flow batteries
    85078090Other storage batteries
    85079090Other battery parts
    85414200Photovoltaic cells not installed in modules or assembled into blocks
    85414300Photovoltaic cells already installed in modules or assembled into blocks
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