Announcement of the Ministry of Finance and the State Administration of Taxation on Adjusting the Export Tax Refund Policy

Announcement of the Ministry of Finance and the State Administration of Taxation on Adjusting the Export Tax Refund Policy 

Announcement No. 15 of 2024 by the Ministry of Finance and the State Administration of Taxation 

The announcement regarding the adjustment of export tax rebate policies for aluminum and other products is as follows:

1、 Cancel export tax rebates for aluminum, copper, and chemically modified animal, plant, or microbial oils, fats, and other products. Please refer to Attachment 1 for the specific product list. 

2、 Reduce the export tax rebate rate for some finished oil products, photovoltaics, batteries, and some non-metallic mineral products from 13% to 9%. Please refer to Attachment 2 for the specific product list. 

3、 This announcement shall come into effect on December 1, 2024. The export tax rebate rate applicable to the products listed in this announcement is defined by the export date indicated on the export goods declaration form. 

This is to announce. 

enclosure: 1. List of products subject to cancellation of export tax rebate 

2. List of products with reduced export tax rebate rates Ministry of Finance, State Administration of Taxation 

November 15, 2024

one List of products with cancelled export tax rebate rates Aluminum, copper, and chemically modified animal, plant, or microbial oils, fats, and other products will have their export tax rebate rates cancelled. Number Product Code Product Name 15180000 chemically modified animal, plant, or microbial oils and fats (including their isolates and non edible oils or products made from mixtures of oils and fats in this chapter, except for products of heading 1516) 74071010 chromium zirconium copper bars, rods, profiles, and special-shaped materials 3 74072111 copper zinc alloy (brass) bars and rods (straightness ≤ 0.5mm/meter) 4 74072119 Other copper zinc alloy (brass) bars and rods (straightness>0.5mm/meter) 5 74072190 Copper Zinc Alloy (Brass) profiles and profiles 6 74072900 Other copper alloy bars, rods, profiles, and profiles (including white copper or Deutsche Bank bars, rods, profiles, and profiles) 7 74081100 Refined copper wire with a maximum cross-sectional size greater than 6mm 8 74081900 Refined copper wire with cross-sectional size ≤ 6mm 9 74082100 Copper Zinc Alloy (Brass) Wire 10 74082210 copper nickel zinc lead alloy (lead silver) wire 11 74082900 Other copper alloy wires 12 74091110 Refined copper plates, sheets, and strips in rolls (thickness>0.15mm, oxygen content not exceeding 10PPM) 13 74091190 Other refined copper plates, sheets, and strips in rolls (thickness>0.15mm) 14 74091900 Other refined copper plates, sheets, and strips (thickness>0.15mm) Copper zinc alloy (brass) plates, sheets, and strips (thickness>0.15mm) in rolls of 15 74092100 16 74092900 Other copper zinc alloy (brass) plates, sheets, and strips (thickness>0.15mm) Copper tin alloy (bronze) plates, sheets, and strips (thickness>0.15mm) rolled up to 17 74093100 18 74093900 Other copper tin alloy plates, sheets, and strips (thickness>0.15mm) 19 74094000 white copper or German silver plates, sheets, and strips (thickness>0.15mm) 20 74099000 Other copper alloy plates, sheets, and strips (thickness>0.15mm) 21 74101100 Refined copper foil without backing (thickness ≤ 0.15mm) 22 74101210 No backing copper nickel alloy foil or copper nickel zinc alloy foil (thickness ≤ 0.15mm) 23 74101290 Other copper alloy foils without backing (thickness ≤ 0.15mm) 24 74102110 Copper clad laminates with backing for refined copper printed circuits (thickness (excluding backing) ≤ 0.15mm) 25 74102190 Other refined copper foils with backing (thickness (excluding backing) ≤ 0.15mm) 26 74102210 with backing copper nickel alloy foil or copper nickel zinc alloy foil (thickness (excluding backing) ≤ 0.15mm) 27 74102290 Other copper alloy foils with backing (thickness (excluding backing) ≤ 0.15mm) 28 74111011 Refined copper pipes with internal (external) threads or fins with an outer diameter of ≤ 25mm 29 74111019 Other refined copper pipes with an outer diameter of 25mm or less 30 74111020 Refined copper tubes with an outer diameter greater than 70mm 31 74111090 Other refined copper tubes 32 74112110 coiled copper zinc alloy (brass) tube 33 74112190 Other copper zinc alloy (brass) pipes 34 74112200 white copper or Deutsche Bank tube 35 74112900 Other copper alloy tubes 36 76042100 aluminum alloy hollow core profile 37 7604291010 columnar solid aluminum alloy (with an ultimate tensile strength of 460 megapascals at 293K (20 degrees Celsius)) (0.46 × 10 ^ 9 Newtons per square meter) or greater 38 76042990 Other aluminum alloy profiles, profiles 39 76061121 Non alloy aluminum aluminum-plastic composite rectangular panels, sheets, and strips (including squares) (0.3mm ≤ thickness ≤ 0.36mm) 40 76061129 Other non alloy aluminum rectangular plates, sheets, and strips (including squares) (0.3mm ≤ thickness ≤ 0.36mm) 41 76061191 0.2mm<0.3mm thick or>0.36mm thick non alloy aluminum aluminum-plastic composite rectangular panel, sheet and strip (including square) 42 76061199 0.2mm<0.3mm thick or>0.36mm thick Non alloy aluminum rectangular other plates, sheets, and strips (including squares) 43 76061220 Aluminum alloy rectangular thin plates, sheets, and strips (including squares) (thin plates refer to 0.2mm<thickness<0.28mm) 44 76061230 Aluminum alloy rectangular medium thick plates, sheets, and strips (including squares) (medium thick plates refer to 0.28mm ≤ thickness ≤ 0.35mm) 45 76061251 Rectangular thick plates, sheets, and strips (including squares) made of aluminum alloy with thickness ≤ 4mm and aluminum plastic composite 46 76061259 Other 0.35mm<thickness ≤ 4mm Aluminum alloy rectangular thick plates, sheets, and strips (including squares) 47 76061290 Aluminum alloy rectangular thick plates, sheets, and strips (including squares) with a thickness greater than 4mm 48 76069100 Non alloy aluminum non rectangular plates, sheets, and strips (thickness>0.2mm) 49 76069200 Aluminum alloy non rectangular plates, sheets, and strips (thickness>0.2mm) 50 76071110 Unprocessed non backing aluminum foil after rolling (thickness ≤ 0.007mm) 51 76071120 un processed aluminum foil without backing after rolling (0.007mm ＜ thickness ≤ 0.01mm) 52 76071190 Unprocessed unlined aluminum foil after rolling (0.01mm ＜ thickness ≤ 0.2mm) 53 76071900 Other unlined aluminum foil (thickness ≤ 0.2mm) 54 76072000 with backing aluminum foil (thickness ≤ 0.2mm) 55 76081000 pure aluminum tube 56 76082010 Aluminum alloy pipes with an outer diameter not exceeding 10 centimeters 57 76082091 Aluminum alloy pipe with an outer diameter exceeding 10 centimeters and a wall thickness not exceeding 25 millimeters 58 76082099 Other aluminum alloy pipes 59 76090000 Aluminum Pipe Accessories

two List of products with reduced export tax rebate rates The export tax rebate rate for refined oil, photovoltaics, batteries, and some non-metallic mineral products has been reduced from 13% to 9%. Number Product Code Product Name 1 25041091 Spheroidized graphite (a product obtained by spheroidizing and grading natural graphite, with a diameter of less than 120 microns) 27101210 Automotive gasoline and aviation gasoline 3 27101911 aviation kerosene 4 27101923 diesel 5 38180019 Single crystal silicon wafers with a diameter greater than 15.24cm (doped for use in the electronics industry) 6 68022120 Limestone and products that have been simply cut or sawn (with a flat surface) 7 68029110 Stone carvings made of marble, limestone, and wax stone 8 68029190 Other processed marble and wax stones and products (including processed limestone and products) 9 68029210 Other limestone stone carvings 10 68029290 Other processed limestone and products 11 68029311 Granite Stone Carving Tomb Inscriptions 12 68029319 Other granite stone carvings 13 68029390 Other processed granite and products 14 68029910 Stone carvings made of other stones (excluding stone carvings made of slate) 15 68029990 Other processed stones and products (excluding slate and products) 16 68030010 Processed slate and slate products 17 68030090 adhesive shale products 18 68041000 Stone mill for grinding or slurry, stone mill 19 68042110 Grinding wheels made of adhesive synthetic or natural diamond 20 68042190 Other stone mills, stone grinders, and similar products made of synthetic or natural diamonds 21 68042210 Other grinding wheels (made of other cohesive abrasives or ceramics) 22 68042290 Other stone mills, stone grinders, and similar products (made from other cohesive abrasives or ceramics) 23 68042310 Natural stone grinding wheel 24 68042390 Natural stone made other stone mills, stone grinders, etc. (including similar products) 25 68043010 hand polished oil stone 26 68043090 Hand used other grinding and polishing stones 27 68051000 sandpaper (whether or not cut, sewn or otherwise processed into shape) 28 68052000 sandpaper (whether or not cut, sewn or otherwise processed into shape) 29 68053000 Similar sandpaper not based on cloth or paper 30 68061010 Aluminum silicate fiber and its products 31 68061090 Other mineral wool, rock wool, and similar mineral wool (including their mixtures), in block, sheet, or roll form 32 68080000 paneling, slabs, tiles, bricks and similar products (made by bonding plant fibers, straw, shavings, etc. with minerals such as cement) 33 68091100 Unfinished gypsum board, sheet, brick, tile and similar products (including mixed products mainly composed of gypsum, paper, cardboard veneer or reinforcement) 34 68091900 Unfinished gypsum board reinforced with other materials (including sheets, bricks, tiles, and similar products containing a mixture of gypsum as the main component) 35 68099000 Other gypsum products (including mixed material products mainly composed of gypsum) 36 68101100 Cement based building bricks and stone blocks (including concrete or artificial stone, whether reinforced or not) 37 68101910 Artificial stone bricks, tiles, flat stones (including similar products, whether reinforced or not) 38 68101990 Other bricks, tiles, flat stones (including similar products, whether reinforced or not) made of cement or concrete 39 68109110 Reinforced concrete and prestressed concrete pipes, etc. (including rods, slabs, piles, etc., whether reinforced or not) 40 68109190 Prefabricated components for cement construction or civil engineering (including concrete or artificial stone, whether reinforced or not) 41 68109910 Railway cement sleepers 42 68109990 Other products made of cement, concrete or artificial stone 43 68114010 Corrugated board containing asbestos 44 68114020 Asbestos containing sheets, boards, bricks, tiles and similar products 45 68114030 Asbestos containing pipes and pipe accessories 46 68114090 Other products containing asbestos 47 68118100 asbestos free corrugated board 48 68118200 Asbestos free sheets, boards, bricks, tiles and similar products 49 68118910 Non asbestos pipes and pipe fittings 50 68118990 Other products without asbestos 51 68128000 bluestone or bluestone mixture and its products (including clothing, clothing accessories, hats and boots, felt) Joining fibers and other bluestone cotton products 52 68129100 Clothing made of other asbestos or asbestos mixtures (including clothing accessories, hats, and shoes) 53 68129910 Paper, linen board and felt made of other asbestos or asbestos mixtures 54 68129920 Compressed asbestos fiber bonding materials in sheets or rolls (excluding asbestos products) 55 68129990 Other asbestos or asbestos mixture products 56 68132010 Brake liners and pads containing asbestos (made of friction materials with asbestos as the basic component) 57 68132090 Friction materials containing asbestos and other products used for braking and other purposes (friction materials are mainly composed of asbestos as the main raw material) 58 68138100 Other brake linings and pads (made of friction materials with other minerals or cellulose as the basic component) 59 68138900 Other friction materials and products used for braking and other purposes (friction materials are mainly composed of other minerals or cellulose raw materials) 60 68141000 Mica boards, sheets, tapes (whether or not attached to other materials) 61 68149000 Other processed mica and its products (including agglomerated or replicated mica and other products) 62 68151200 carbon fiber fabric 63 68151310 Carbon fiber prepreg (product) 64 68151390 Other carbon fiber products 65 69039000 Other refractory ceramic products 66 69041000 Ceramic Building Bricks 67 69049000 Ceramic paving tiles, supporting or filling tiles (including similar products) 68 69051000 Ceramic roof tiles 69059000 Other ceramic products for construction (including chimney hoods, ventilation caps, chimney lining walls, and building decorations) 70 69060000 Ceramic sleeves, conduits, groove pipes, and pipe fittings Regardless of whether it is rectangular or not, the maximum surface area of 71 690712110 is for facing bricks, paving bricks, including furnace bricks and wall bricks that can be placed in squares with side lengths less than 7 centimeters, except for the products listed in subheadings 6907.30 and 6907.40 (Water absorption rate not exceeding 0.5% by weight) 72 69072190 Other tiling tiles, including furnace tiles and wall tiles, except for the items listed in subheadings 6907.30 and 6907.40 (with a water absorption rate not exceeding 0.5% by weight) 73 69072210, regardless of whether it is rectangular or not, has a maximum surface area that can accommodate facing bricks, paving bricks, including furnace bricks and wall bricks with a side length of less than 7 centimeters, except for the products listed in subheadings 6907.30 and 6907.40 (Water absorption rate by weight exceeding 0.5% but not exceeding 10%) 74 69072290 Other tiling tiles, including furnace tiles and wall tiles, except for the items listed in subheadings 6907.30 and 6907.40 (with a water absorption rate of more than 0.5% by weight but not exceeding 10%) 75 69072310, regardless of whether it is rectangular or not, has a maximum surface area that can accommodate facing tiles, paving tiles, including furnace tiles and wall tiles with a side length of less than 7 centimeters, except for the products listed in subheadings 6907.30 and 6907.40 (Water absorption rate exceeding 10% by weight) 76 69072390 Other tiling and laying tiles, including furnace tiles and wall tiles, except for items listed in subheadings 6907.30 and 6907.40 (with a water absorption rate exceeding 10% by weight) 77 69073010, regardless of whether it is rectangular or not, its maximum surface area is for embedded bricks that can be placed in squares with side lengths less than 7 centimeters (Mosaic) and similar products, except for goods of subheading 6907.40 78 69073090 Other mosaic tiles (mosaics) and similar products, except for goods of subheading 6907.40 79 69074010 Regardless of whether it is rectangular or not, the maximum surface area of the decorative ceramic can be placed in squares with a side length less than 7 centimeters 80 69074090 Other Decorative Ceramics 81 69091100 Laboratory, chemical or other technical porcelain 82 69091200 Technical ceramics with a Mohs hardness ≥ 9 (for laboratory, chemical, or other specialized technical purposes) 83 69091900 Other laboratories, chemical ceramics (including other technical ones) 84 69099000 Ceramic containers for agriculture, transportation or storage of goods 85 69101000 Ceramic washbasins, bathtubs, and similar sanitary ware (including sinks, flush toilets, urinals, etc.) 86 69109000 Ceramic washbasins, bathtubs, and similar sanitary ware (including sinks, flush toilets, urinals, etc.) 87 69111011 bone china tableware 88 69111019 Other porcelain tableware 89 69111021 porcelain kitchen knives 90 69111029 Other porcelain kitchen utensils 91 69119000 Other household or bathroom porcelain 92 69120010 Ceramic tableware 93 69120090 Ceramic kitchen utensils (including household or toiletries) 94 69131000 Porcelain statues and other decorative porcelain products 95 69139000 Ceramic statues and other decorative ceramic products 96 69141000 Other porcelain products 97 69149000 Other ceramic products 98 70010010 colorless optical glass block material 99 70010090 Other broken glass and waste glass; Glass block material 100 70023200 Other unprocessed glass tubes (made of glass with a linear expansion coefficient less than 5 × 10-6/Kelvin at 0-300 ℃) 101 70023900 Unspecified and unprocessed glass tubes 102 7003190001 Original glass for LCD or organic light emitting diode (OLED) display substrates (cast, rolled non laminated glass plates, sheets, uncolored, transparent and without absorption layer, without other processing) 103 7005290002 Original glass for LCD or organic light emitting diode (OLED) display substrate (non laminated float glass plate, sheet) 104 70060000 Glass with other processing numbers 7003-7005 (processed by bending, edging, engraving, drilling, enamel coating, etc., unframed or assembled) 105 70071110 Tempered safety glass for aerospace and marine applications 106 70071190 tempered safety glass for vehicles (specifications and shapes suitable for installation on vehicles) 107 70071900 Other tempered safety glass 108 70072110 Laminated safety glass for aerospace vehicles and ships (specifications and shapes suitable for installation on aerospace vehicles and ships) 109 70072190 laminated safety glass for vehicles (specifications and shapes suitable for installation on vehicles) 110 70072900 Other laminated safety glass 111 70080010 Hollow or vacuum insulated and soundproof glass components 112 70080090 Other multi-layer insulation and sound insulation glass components 113 70091000 vehicle rearview mirror (whether framed or not) 114 70099100 unframed glass mirror (including rearview mirror) 115 70099200 Other framed glass mirrors (including rearview mirrors) 116 70101000 glass ampoule 117 70102000 Glass stoppers, caps, and similar sealers 118 70109010 Glass containers for shipping or storage (referring to jars, bottles, jars, cans, and other containers exceeding 1 liter) 119 70109020 Glass containers for shipping or storage (referring to jars, bottles, jars, cans, and other containers exceeding 0.33 liters but not exceeding 1 liter) 120 70109030 Glass containers for shipping or storage (referring to jars, bottles, jars, cans, and other containers that exceed 0.15 liters but do not exceed 0.33 liters) 121 70109090 Glass containers for shipping or storage (referring to jars, bottles, jars, cans, and other containers not exceeding 0.15 liters) 122 70112010 cathode ray tube glass envelope and its parts (without accessories) 123 70112090 Unscented glass shells for other cathode ray tubes (including parts but without accessories) 124 70119010 Electronic tube unsealed glass shell and glass parts (without accessories) 125 70131000 Glass ceramic glassware (for dining tables, kitchens, offices, and interior decoration, etc.) 126 70132200 lead crystal glass high footed cup (excluding those made of glass ceramics) 127 70132800 Other glass high footed cups (excluding those made of glass ceramics) 128 70133300 Other cups made of lead crystal glass (excluding those made of glass ceramics) 129 70133700 Other glass cups (excluding those made of glass ceramics) 130 70134100 Lead crystal glass dining tables and kitchen utensils (excluding cups) made of glass ceramics 131 70134200 Glass dining table and kitchen utensils with low coefficient of expansion (low coefficient of expansion refers to the coefficient of expansion at temperatures between 0-300 ℃) <5 × 10-6/Kelvin) 132 70134900 Other glass dining tables and kitchen utensils (excluding cups, except for glass ceramic ones) 133 70139100 Other lead crystal glassware 134 70139900 Other glassware 135 70140010 Optical components blanks for optical instruments (excluding items of heading 7015 that have not undergone optical processing) 136 70140090 Other signal glassware without optical processing (including glass optical components, except for items of heading 7015) 137 70151010 Color changing lens blanks for vision correction glasses (unprocessed) 138 70151090 Lens blanks for other vision correction glasses (unprocessed)140 70161000 Glass mosaic for inlay or decoration (including other small glass items, whether or not backed) 141 70169010 Decorative lead strip window glass and similar products 142 70169090 Pressed or molded paving glass blocks and bricks (including tiles, whether or not wired, and porous or foam glass blocks and plates, etc.) for construction 143 70171000 Laboratory, hygiene and dispensing glassware (made of fused quartz or fused silica, with or without scales or scalars) 144 70172000 Other glassware for laboratory use (made of glass with a linear expansion coefficient of ≤ 5 × 10-6/Kelvin at 0-300 ℃) 145 70179000 Other laboratory, hygiene, and dispensing glassware 146 70181000 glass beads, imitation pearls and similar small glass items (including imitation gemstones, excluding imitation jewelry) 147 70182000 glass beads with a diameter ≤ 1mm 148 70189000 Glass sculptures and glass jewelry made by lamp manufacturing method, glass fake eyes (excluding imitation jewelry and medical fake eyes) 149 70191100 Short cut glass fiber with a length ≤ 50mm 150 70191200 glass fiber roving 151 70191300 Other yarns, fixed length fiber yarn strips 152 70191400 Mechanical bonding felt made of glass fiber 153 70191500 Chemical bonded felt made of glass fiber 154 70191900 Other fiberglass, comb strips, coarse sand, yarn, and short cut fibers 155 70196100 tightly woven roving fabric (mechanically bonded) 156 70196200 Other tightly woven fabrics (mechanically bonded) 157 70196310 Tight plain weave woven fabric made of glass fiber yarn with a width ≤ 30cm, uncoated or laminated (mechanically bonded) 158 70196320 Glass fiber plain weave fabric with a width exceeding 30 centimeters, with a weight not exceeding per square meter 110 grams, with a single yarn fineness not exceeding 22 tex (mechanically bonded) 159 70196390 Tight plain weave woven fabric made of other glass fiber yarns, uncoated or laminated (mechanically bonded) 160 70196410 tight plain weave woven fabric made of glass fiber yarn with a width ≤ 30cm, coated or laminated (mechanically bonded) 161 70196490 Tight plain weave woven fabric made of other glass fiber yarns, coated or laminated (mechanically bonded) 162 70196510 Glass fiber roving mesh woven fabric with a width ≤ 30cm (mechanically bonded) 163 70196590 Other fiberglass mesh woven fabrics with a width ≤ 30cm (Mechanical combination) 164 70196610 Glass fiber roving mesh woven fabric with a width greater than 30cm (mechanically bonded) 165 70196690 Mesh woven fabric made of other glass fiber yarns (mechanically bonded) 166 70196910 Other fiberglass mats (mechanically bonded) 167 70196920 Other glass fiber made nets, boards, and similar non-woven products (mechanically bonded) 168 70196930 Other glass fiber woven fabrics with a width ≤ 30cm (mechanically bonded) 169 70196990 Other glass fiber fabrics (mechanically bonded) 170 70197100 glass fiber overlay felt (thin felt) (chemically bonded) 171 70197210 tight glass fiber mat (chemically bonded) 172 70197290 Other glass fiber tight fabrics (chemically bonded) 173 70197310 mesh fiberglass mat (chemically bonded) 174 70197390 Other fiberglass mesh fabrics (chemically bonded) 175 70198010 glass wool pad 176 70198020 Glass wool nets, boards, and similar non-woven products 177 70198090 Glass wool and other glass wool products 178 70199021 Glass fiber cloth impregnated products (weight<450 grams per square meter) 179 70199029 Other glass fiber cloth impregnated products (weight ≥ 450 grams per square meter) 180 70199091 Other fiberglass mats 181 70199092 Other glass fiber made nets, boards, and similar non-woven products 182 70199099 Other glass fibers and their products 183 70200011 Conductive Glass 184 70200013 fused silica or other fused silica 185 70200091 Glass bladder for insulated bottles or other insulated containers 186 8506101110 Button type mercury free alkaline zinc manganese primary battery and primary battery pack (mercury content<0.0005% of battery weight) 187 8506101210 cylindrical mercury free alkaline zinc manganese primary battery and primary battery pack (mercury content<0.0001% of battery weight) 188 8506101910 Other mercury free alkaline zinc manganese primary batteries and primary battery packs (mercury content<0.0001% of battery weight) 189 8506101990 Other mercury containing alkaline zinc manganese primary batteries and primary battery packs (mercury content ≥ 0.0001% of battery weight) 190 8506109010 Other mercury free manganese dioxide primary batteries and primary battery packs (mercury content<0.0001% of battery weight, mercury content<0.0005% of battery weight for button type batteries) 191 8506109090 Other primary batteries and primary battery packs containing mercury manganese dioxide (mercury content ≥ 0.0001% of battery weight, mercury content ≥ 0.0005% of battery weight for button type batteries) 192 8506400010 Silver oxide primary battery and primary battery pack (mercury free) (mercury content<0.0001% of battery weight, mercury content<0.0005% of battery weight for button type batteries) 193 8506400090 Silver oxide primary battery and primary battery pack (containing mercury) (mercury content ≥ 0.0001% of battery weight, mercury content ≥ 0.0005% of battery weight for button type batteries) 194 85065000 lithium primary battery and primary battery pack 195 8506600010 Zinc air primary battery and primary battery pack (mercury free) (mercury content<0.0001% of battery weight, mercury content<0.0005% of battery weight for button type batteries) 196 8506600090 Zinc air primary battery and primary battery pack (containing mercury) (mercury content ≥ 0.0001% of battery weight, mercury content ≥ 0.0005% of battery weight for button type batteries) 197 8506800011 Mercury free fuel cell (mercury content<0.0001% of battery weight, mercury content of button cell<0.0005% of battery weight) 198 8506800019 Other mercury free primary batteries and primary battery packs (mercury content<0.0001% of battery weight, mercury content<0.0005% of battery weight for button type batteries) 199 8506800091 Mercury containing fuel cells (mercury content ≥ 0.0001% of battery weight, mercury content ≥ 0.0005% of battery weight for button cells) 200 8506800099 Other mercury containing primary batteries and primary battery packs (mercury content ≥ 0.0001% of battery weight, mercury content ≥ 0.0005% of battery weight for button type batteries) 201 85069010 Parts of manganese dioxide primary batteries or primary battery packs 202 85069090 Other original battery packs or parts of original battery packs 203 85075000 nickel hydrogen battery 204 85076000 lithium-ion battery 205 85078030 all vanadium flow battery 206 85078090 Other batteries 207 85079090 Other battery parts 208 85414200 Photovoltaic cells not installed in components or assembled into blocks 209 85414300 Photovoltaic cells that have been installed in components or assembled into blocks