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Production, refining and reserves

CommodityMetricValueWorld rank · shareSource
Rare earthsMine production 2025270,000 t REO#1 · 69%USGS MCS 2026
Rare earthsRefinery production 202574,937 t magnet REE—IEA Global Critical Minerals Outlook 2026 (Critical Minerals Dataset, July 2026)
Rare earthsReserves 202544 million t REO#1 · 59%USGS MCS 2026
CobaltMine production 20252,000 t Co content#9 · 0.6%USGS MCS 2026
CobaltRefinery production 2025179,951 t Co content—IEA Global Critical Minerals Outlook 2026 (Critical Minerals Dataset, July 2026)
CobaltReserves 2025160,000 t Co content#8 · 1%USGS MCS 2026
LithiumMine production 202562,000 t Li content#2 · 21%USGS MCS 2026
LithiumRefinery production 2025235,136 t Li content—IEA Global Critical Minerals Outlook 2026 (Critical Minerals Dataset, July 2026)
LithiumReserves 20254.6 million t Li content#3 · 12%USGS MCS 2026
CopperMine production 20251.8 million t Cu content#4 · 8%USGS MCS 2026
CopperRefinery production 202514 million t Cu content#1 · 48%USGS MCS 2026
CopperReserves 202541 million t Cu content#8 · 4%USGS MCS 2026
NickelMine production 2025120,000 t Ni content#6 · 3%USGS MCS 2026
NickelRefinery production 20251.16 million t Ni content—IEA Global Critical Minerals Outlook 2026 (Critical Minerals Dataset, July 2026)
NickelReserves 20254.4 million t Ni content#7 · 3%USGS MCS 2026
Graphite (natural)Mine production 20251.4 million t natural graphite#1 · 78%USGS MCS 2026
Graphite (natural)Reserves 2025100 million t natural graphite#1 · 32%USGS MCS 2026
GalliumRefinery production 2025900,000 kg Ga content#1 · >99%USGS MCS 2026
GermaniumRefinery production 202195,000 kg Ge content (refined)#1 · 68%USGS MCS 2022
BoronMine production 2025230,000 t boric oxide equivalent—USGS MCS 2026
BoronReserves 20259.1 million t (basis not stated)—USGS MCS 2026
AntimonyMine production 202540,000 t Sb content#1 · 36%USGS MCS 2026
AntimonyReserves 2025830,000 t Sb content#1 · 42%USGS MCS 2026
FluorsparMine production 20256 million t fluorspar#1 · 60%USGS MCS 2026
FluorsparReserves 2025110 million t fluorspar#1 · 33%USGS MCS 2026
BariteMine production 20252.2 million t barite#2 · 25%USGS MCS 2026
BariteReserves 2025120 million t barite—USGS MCS 2026
ManganeseMine production 2025700,000 t Mn content#7 · 4%USGS MCS 2026
ManganeseReserves 2025260 million t (basis not stated)#4 · 14%USGS MCS 2026
MagnesiteMine production 202512.7 million t gross weight magnesite#1 · 60%USGS MCS 2026
MagnesiteReserves 2025700 million t gross weight magnesite#3 · 9%USGS MCS 2026
PlatinumMine production 20234,000 kg Pt content#5 · 2%USGS Minerals Yearbook 2023 (platinum-group metals, tables-only release), table 5
PalladiumMine production 20232,800 kg Pd content#6 · 1%USGS Minerals Yearbook 2023 (platinum-group metals, tables-only release), table 5
TinMine production 202571,000 t Sn content#1 · 24%USGS MCS 2026
TinReserves 20251.2 million t Sn content#2 · 20%USGS MCS 2026
TungstenMine production 202567,000 t W content#1 · 79%USGS MCS 2026
TungstenReserves 20252.5 million t W content#1 · 53%USGS MCS 2026
ZincMine production 20254.1 million t Zn content#1 · 32%USGS MCS 2026
ZincReserves 202560 million t Zn content#2 · 25%USGS MCS 2026
BauxiteMine production 202587 million t bauxite (dry equivalent weight)#3 · 20%USGS MCS 2026
BauxiteReserves 2025710 million t bauxite (dry equivalent weight)#7 · 2%USGS MCS 2026
AluminaRefinery production 202593 million t alumina (calcined equivalent weight)#1 · 62%USGS MCS 2026
AluminiumRefinery production 202545 million t primary aluminium (smelter production)#1 · 61%USGS MCS 2026
VanadiumMine production 202582,000 t V content#1 · 75%USGS MCS 2026
VanadiumReserves 20255.8 million t V content#2 · 28%USGS MCS 2026
Titanium (ilmenite)Mine production 20253.2 million t TiO2 content#1 · 34%USGS MCS 2026
Titanium (ilmenite)Reserves 2025110 million t TiO2 content#2 · 22%USGS MCS 2026
Titanium spongeRefinery production 2025260,000 t titanium sponge metal#1 · 70%USGS MCS 2026
NiobiumMine production 202540 t Nb content#6 · 0%USGS MCS 2026
NiobiumReserves 20256.5 million t Nb content#2 · 31%USGS MCS 2026
TantalumMine production 202580 t Ta content#5 · 3%USGS MCS 2026
TantalumReserves 2025240,000 t Ta content—USGS MCS 2026
Phosphate rockMine production 2025110 million t marketable phosphate rock (gross weight)#1 · 44%USGS MCS 2026
Phosphate rockReserves 20253,400 million t marketable phosphate rock (gross weight)#2 · 5%USGS MCS 2026
SiliconRefinery production 20253.5 million t Si content (ferrosilicon)#1 · 70%USGS MCS 2026
MolybdenumMine production 202597,000 t Mo content#1 · 37%USGS MCS 2026
MolybdenumReserves 20257.8 million t Mo content#1 · 46%USGS MCS 2026
LeadMine production 20251.9 million t Pb content#1 · 42%USGS MCS 2026
LeadReserves 202522 million t Pb content#2 · 23%USGS MCS 2026
ThoriumResources 2014100,000 t Th—OECD-NEA/IAEA Red Book 2014 (Uranium 2014), Table 1.17
UraniumMine production 20231,600 t U content#7 · 3%NEA/IAEA Red Book 2024 (Uranium 2024), Table 1.18
UraniumResources 2023291,300 t U content#8 · 4%NEA/IAEA Red Book 2024 (Uranium 2024), Table 1.2a, <USD 260/kgU
BismuthRefinery production 202514,000 t Bi (refined metal)#1 · 88%USGS MCS 2026
BismuthReserves 2016240,000 t Bi content#1 · 65%USGS MCS 2017
IndiumRefinery production 2025760 t In (refined)#1 · 69%USGS MCS 2026
IndiumReserves 20078,000 t In content#1 · 73%USGS MCS 2008
TelluriumRefinery production 2025800 t Te content (refined)#1 · 80%USGS MCS 2026
TelluriumReserves 20243,100 t Te content#3 · 9%USGS MCS 2025
BerylliumMine production 202577 t Be content#3 · 18%USGS MCS 2026
Zirconium (zircon)Mine production 2025100,000 t zircon mineral concentrates (gross weight)#5 · 8%USGS MCS 2026
Zirconium (zircon)Reserves 2025500,000 t ZrO2 content#8 · 0.7%USGS MCS 2026
RheniumMine production 202520,000 kg Re content#2 · 25%USGS MCS 2026
RheniumReserves 2025200,000 kg Re content—USGS MCS 2026
Strontium (celestite)Mine production 202580,000 t celestite (gross weight)#3 · 18%USGS MCS 2026
Strontium (celestite)Reserves 202512 million t celestite (gross weight)—USGS MCS 2026
SeleniumRefinery production 20252,000 t Se content (refined)#1 · 53%USGS MCS 2026
SeleniumReserves 20245,000 t Se content#5 · 5%USGS MCS 2025
Magnesium metalRefinery production 2025950,000 t primary magnesium metal (smelter production)#1 · 86%USGS MCS 2026
Iron oreMine production 2025290 million t usable iron ore#4 · 11%USGS MCS 2026
Iron oreReserves 202517,000 million t crude ore#4 · 9%USGS MCS 2026
ArsenicRefinery production 202524,000 t arsenic trioxide (gross weight)#2 · 39%USGS MCS 2026
HeliumMine production 20253 million m3 helium#6 · 2%USGS MCS 2026
HeliumResources 20081,100 million m3 helium#6 · 2%USGS MCS 2009
CadmiumRefinery production 20259,500 t Cd metal#1 · 41%USGS MCS 2026
CadmiumReserves 201392,000 t Cd content#1 · 18%USGS MCS 2014
MercuryMine production 2025200 t Hg content#1 · 95%USGS MCS 2026
MercuryReserves 201321,000 t Hg content#2 · 22%USGS MCS 2014
SilverMine production 20253,400 t Ag content#3 · 13%USGS MCS 2026
SilverReserves 202567,000 t Ag content#4 · 11%USGS MCS 2026
PotashMine production 20256.3 million t K2O equivalent#3 · 13%USGS MCS 2026
PotashReserves 2025200 million t K2O equivalent#6 · 3%USGS MCS 2026
SulfurRefinery production 202519 million t S content#1 · 23%USGS MCS 2026
LimeRefinery production 2025310 million t lime#1 · 74%USGS MCS 2026
FeldsparMine production 20253.7 million t feldspar#4 · 12%USGS MCS 2026
FeldsparReserves 2025730 million t feldspar—USGS MCS 2026
GoldMine production 2025380 t Au content#1 · 12%USGS MCS 2026
GoldReserves 20253,200 t Au content#6 · 5%USGS MCS 2026
IodineMine production 2012600 t I content—USGS MCS 2013
IodineReserves 20164,000 t I content#8 · 0.1%USGS MCS 2017
BromineMine production 202590,000 t Br content#3 · 21%USGS MCS 2026
BromineReserves 2025130,000 t Br content—USGS MCS 2026
Nitrogen (ammonia)Refinery production 202549 million t N content (ammonia)#1 · 31%USGS MCS 2026
AsbestosMine production 2025250,000 t asbestos#2 · 26%USGS MCS 2026
AsbestosReserves 20257.1 million t asbestos#4 · 5%USGS MCS 2026
BentoniteMine production 20252.1 million t bentonite#4 · 11%USGS MCS 2026
KaolinMine production 20257.8 million t kaolin#2 · 16%USGS MCS 2026
Diamond (industrial)Mine production 20121 million carats—USGS MCS 2013
Diamond (industrial)Reserves 201210 million carats#6 · 2%USGS MCS 2013
DiatomiteMine production 2025140,000 t diatomite#6 · 6%USGS MCS 2026
DiatomiteReserves 2025120 million t diatomite—USGS MCS 2026
Garnet (industrial)Mine production 2025280,000 t garnet (industrial)#2 · 38%USGS MCS 2026
Garnet (industrial)Reserves 202537 million t garnet (industrial)—USGS MCS 2026
GypsumMine production 202512 million t gypsum#4 · 8%USGS MCS 2026
GypsumReserves 20251,800 million t gypsum—USGS MCS 2026
Kyanite and related mineralsMine production 202550,000 t kyanite and related minerals—USGS MCS 2026
Kyanite and related mineralsReserves 20255 million t kyanite and related minerals—USGS MCS 2026
Mica (scrap and flake)Mine production 202585,000 t scrap and flake mica#1 · 24%USGS MCS 2026
Mica (scrap and flake)Reserves 20251.1 million t scrap and flake mica—USGS MCS 2026
Mica (sheet)Reserves 202575,000 t sheet mica—USGS MCS 2026
PerliteMine production 20251.5 million t perlite#1 · 33%USGS MCS 2026
PerliteReserves 202532 million t perlite—USGS MCS 2026
SaltMine production 202556 million t salt#1 · 21%USGS MCS 2026
Sand and gravel (industrial)Mine production 202592 million t industrial sand and gravel#2 · 21%USGS MCS 2026
Talc and pyrophylliteMine production 20251.3 million t talc and pyrophyllite#2 · 19%USGS MCS 2026
Talc and pyrophylliteReserves 202560 million t talc and pyrophyllite—USGS MCS 2026
VermiculiteMine production 202540,000 t vermiculite#4 · 9%USGS MCS 2026
VermiculiteReserves 20252.9 million t vermiculite—USGS MCS 2026
WollastoniteMine production 2025600,000 t wollastonite#1 · 70%USGS MCS 2026
Zeolites (natural)Mine production 2025150,000 t natural zeolites#4 · 12%USGS MCS 2026

Policies and export measures

Policy tracker →
  • 2026-07-10 · ban

    MOFCOM/GACC Announcement No. 29 of 2026: temporary export prohibition on helium

    Imposes a temporary export prohibition on helium (customs code 2804290010) under the Foreign Trade Law, effective on publication. The announcement states that any later adjustment will be announced separately and sets no end date.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs (GACC) of the PRC
  • 2026-01-06 · export control

    MOFCOM Announcement No. 1 of 2026: strengthened dual-use export controls toward Japan

    Prohibits exports of all dual-use items to Japanese military users, for military purposes, or to any end user or end use that would enhance Japan's military capabilities, effective on publication. The announcement covers all listed dual-use items rather than naming specific minerals.

    Source: Ministry of Commerce of the PRC (MOFCOM)
  • 2025-11-09 · export control

    MOFCOM Announcement No. 72 of 2025: suspension of US-specific gallium, germanium, antimony and superhard-material export restriction

    Suspends paragraph 2 of MOFCOM Announcement No. 46 of 2024, which had provided that dual-use gallium, germanium, antimony and superhard-material exports to the United States would in principle not be licensed and that graphite exports to the US would face stricter end-user review. The suspension runs from 2025-11-09 until 2026-11-27; the rest of Announcement No. 46 remains.

    Source: Ministry of Commerce of the PRC (MOFCOM)
  • 2025-11-08 · export control

    MOFCOM/GACC Announcement No. 55 of 2025: export controls on superhard materials

    Extends export licensing to synthetic diamond micropowder and single crystals in specified size ranges, certain diamond wire saws and grinding wheels, DC plasma CVD equipment and related process technology. It was suspended before its effective date by Announcement No. 70 of 2025 until 2026-11-10.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs (GACC) of the PRC
  • 2025-11-08 · export control

    MOFCOM/GACC Announcement No. 56 of 2025: export controls on rare-earth equipment and raw/auxiliary materials

    Adds rare-earth production equipment (control code 2B902, e.g. extraction, roasting, furnace and electrolysis equipment) and rare-earth raw and auxiliary materials (1C914, including bastnaesite, monazite and ion-adsorption ores and extractants such as P507 and P204) to export licensing. It was suspended before its effective date by Announcement No. 70 of 2025 until 2026-11-10.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs (GACC) of the PRC
  • 2025-11-08 · export control

    MOFCOM/GACC Announcement No. 57 of 2025: export controls on holmium, erbium, thulium, europium and ytterbium items

    Extends export licensing to five further medium/heavy rare earths (holmium, erbium, thulium, europium, ytterbium) covering metals, alloys, targets, magnets, functional materials, oxides and compounds (codes 1C909-1C913). It was suspended before its effective date by Announcement No. 70 of 2025 until 2026-11-10.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs (GACC) of the PRC
  • 2025-11-08 · export control

    MOFCOM/GACC Announcement No. 58 of 2025: export controls on lithium batteries, cathode materials and artificial graphite anode materials

    Adds high energy-density lithium-ion cells (300 Wh/kg and above) and battery manufacturing equipment, certain LFP cathode materials and NCM/NCA precursors, and artificial graphite and blended anode materials with related equipment and technology to export licensing. It was suspended before its effective date by Announcement No. 70 of 2025 until 2026-11-10.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs (GACC) of the PRC
  • 2025-11-07 · export control

    MOFCOM/GACC Announcement No. 70 of 2025: suspension of October 2025 rare-earth, battery and superhard-material controls

    Suspends implementation of MOFCOM/GACC Announcements Nos. 55-58 of 2025 and MOFCOM Announcements Nos. 61-62 of 2025 from the date of issue until 2026-11-10. The suspended measures covered superhard materials, rare-earth equipment, materials and technologies, five medium/heavy rare earths, battery and graphite anode items, and extraterritorial rare-earth controls.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs (GACC) of the PRC
  • 2025-10-09 · export control

    MOFCOM Announcement No. 61 of 2025: extraterritorial export controls on rare-earth items

    Requires foreign parties to obtain a Chinese dual-use export licence to export overseas-made items containing listed Chinese-origin rare-earth items at 0.1% or more of value, or items made with Chinese rare-earth mining, separation, smelting, magnet or recycling technologies, and to re-export Chinese-origin listed items. The re-export part applied on publication and the de minimis/technology parts were set for 2025-12-01; the whole announcement was suspended by Announcement No. 70 of 2025 until 2026-11-10.

    Source: Ministry of Commerce of the PRC (MOFCOM)
  • 2025-10-09 · export control

    MOFCOM Announcement No. 62 of 2025: export controls on rare-earth technologies

    Places technologies for rare-earth mining, smelting/separation, metal smelting, magnet manufacturing (SmCo, NdFeB, cerium magnets) and secondary resource recycling, plus production-line assembly, maintenance and upgrading know-how (code 1E902), under export licensing. It took effect on publication and was suspended by Announcement No. 70 of 2025 from 2025-11-07 until 2026-11-10.

    Source: Ministry of Commerce of the PRC (MOFCOM)
  • 2025-07-15 · export control

    MOFCOM/MOST Announcement No. 28 of 2025: technology export catalogue adjustment (battery cathode, lithium processing, gallium extraction)

    Adjusts the 2023 Catalogue of Technologies Prohibited and Restricted from Export by adding battery cathode material (LFP, LMFP and phosphate precursor) preparation technologies to the restricted list. It also adds spodumene-to-lithium carbonate/hydroxide, lithium metal, brine lithium extraction and lithium solution purification technologies, and redefines the gallium extraction item for recovery from alumina liquor.

    Source: MOFCOM and Ministry of Science and Technology of the PRC
  • 2025-04-04 · export control

    MOFCOM/GACC Announcement No. 18 of 2025 on export controls for certain medium and heavy rare-earth items

    Adds export-licence requirements for items related to seven rare-earth elements: samarium, gadolinium, terbium, dysprosium, lutetium, scandium and yttrium (including metals, alloys, oxides and compounds). The dual-use export control list was updated accordingly.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs, PRC
  • 2025-02-04 · export control

    MOFCOM/GACC Announcement No. 10 of 2025: export controls on tungsten, tellurium, bismuth, molybdenum and indium items

    Adds specified items to the dual-use export control list, including ammonium paratungstate, tungsten oxides and certain tungsten alloys; tellurium metal and cadmium-telluride-type crystals; bismuth metal and certain compounds; fine molybdenum powder; indium phosphide and organo-indium compounds, plus related production technologies. Exporters must obtain MOFCOM licences.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs (GACC) of the PRC
  • 2024-12-03 · ban

    MOFCOM Announcement No. 46 of 2024 strengthening export controls on dual-use items to the United States

    Prohibits dual-use exports to US military end users or uses, and states that licences for gallium, germanium, antimony and superhard-material items destined for the United States will in principle not be granted. Graphite dual-use exports to the US are subject to stricter end-user and end-use review.

    Source: Ministry of Commerce (MOFCOM), PRC
  • 2024-12-01 · export control

    Regulations on Export Control of Dual-use Items (State Council Decree No. 792)

    State Council regulations implementing the Export Control Law for dual-use goods, technologies and services, including those listed for strategic minerals. They set single and general licence types, a unified dual-use control list maintained by MOFCOM, end-user/end-use management and provisions covering re-exports of Chinese-origin items by foreign parties.

    Source: Ministry of Commerce of the PRC (MOFCOM)
  • 2024-10-01 · export control

    Rare Earth Management Regulations (State Council Decree No. 785)

    Regulations declaring rare-earth resources state-owned and limiting mining and smelting/separation to enterprises designated by the industry ministry, under total-quantity controls. They establish a product traceability system and require rare-earth imports and exports to comply with foreign trade and export control laws.

    Source: State Council of the PRC (www.gov.cn)
  • 2024-09-15 · export control

    MOFCOM/GACC Announcement No. 33 of 2024: export controls on antimony and superhard materials

    Places antimony ores, antimony metal and products, high-purity antimony oxides, certain organic antimony compounds, antimony hydrides, indium antimonide and gold-antimony smelting/separation technology under export licensing. Also controls superhard-material equipment such as large cubic presses and MPCVD equipment, diamond window materials and related technology.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs (GACC) of the PRC
  • 2023-12-21 · ban

    Catalogue of Technologies Prohibited and Restricted from Export, 2023 revision (rare-earth processing and magnet technologies prohibited)

    MOFCOM and MOST issued a revised catalogue (Announcement No. 57 of 2023) reducing it to 134 items. Its prohibited part lists rare-earth extraction/separation processes, production of rare-earth metals and alloys, and preparation of samarium-cobalt, NdFeB and cerium magnets; its restricted part covers rare-earth mining, beneficiation and smelting technologies and extractant synthesis.

    Source: Ministry of Science and Technology (MOST) and MOFCOM of the PRC
  • 2023-12-01 · export control

    MOFCOM/GACC Announcement No. 39 of 2023 adjusting temporary export controls on graphite items

    Natural flake graphite and its products (including spherical and expandable graphite) and high-purity, high-strength, high-density synthetic graphite may not be exported without a licence. Other graphite items listed in a 2006 notice were released from temporary controls.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs, PRC
  • 2023-08-01 · export control

    MOFCOM/GACC Announcement No. 23 of 2023 on export controls for gallium- and germanium-related items

    Exports of listed gallium items (e.g. metal, nitride, oxide, arsenide) and germanium items (e.g. metal, zone-refined ingots, dioxide, tetrachloride) require a dual-use export licence from the Ministry of Commerce. Applicants must submit contracts, technical descriptions and end-user/end-use certificates.

    Source: Ministry of Commerce (MOFCOM) and General Administration of Customs, PRC
  • 2020-12-01 · export control

    Export Control Law of the PRC

    China's first dedicated export control statute, adopted by the NPC Standing Committee, sets the legal basis for control lists, licensing, temporary controls of up to two years, end-user/end-use review and a controlled-party list. It also covers re-export, transit and transshipment and underpins later mineral-related export control announcements.

    Source: Ministry of Commerce of the PRC (MOFCOM)

Trade in critical minerals

Exports 2024$24 bn

  1. Rare earths$3.6 bnto Germany 15%, United States of America 13%, Vietnam 11% · 184 more
  2. Copper$3.5 bnto Taiwan 54%, Vietnam 16%, Thailand 14% · 94 more
  3. Silicon$2.7 bnto Japan 16%, Thailand 14%, South Korea 12% · 121 more
  4. Lithium*$2.2 bnto South Korea 62%, Japan 27%, Sweden 2% · 125 more
  5. Nickel$1.4 bnto Taiwan 42%, Singapore 24%, Netherlands 6% · 69 more
  6. Graphite (synthetic)$1.4 bnto Malaysia 25%, United States of America 20%, Hungary 12% · 92 more
  7. Manganese*$1.2 bnto South Korea 14%, Netherlands 12%, India 9% · 100 more
  8. Alumina$1.2 bnto Russia 76%, United States of America 4%, Indonesia 4% · 123 more

and 39 more commodities

Imports 2024$219 bn

  1. Copper$121 bnfrom Chile 22%, Dem. Rep. Congo 14%, Peru 14% · 136 more
  2. Nickel$27 bnfrom Indonesia 73%, Philippines 5%, Russia 5% · 53 more
  3. Aluminium$10.0 bnfrom Russia 38%, Malaysia 16%, Thailand 9% · 124 more
  4. Bauxite$9.9 bnfrom Guinea 77%, Australia 18%, Türkiye 1% · 35 more
  5. Chromium$8.5 bnfrom South Africa 72%, Kazakhstan 13%, Türkiye 4% · 38 more
  6. Lithium*$7.2 bnfrom Australia 42%, Chile 28%, Zimbabwe 11% · 105 more
  7. Zinc$5.5 bnfrom Australia 23%, Peru 16%, Kazakhstan 10% · 58 more
  8. Manganese*$4.0 bnfrom South Africa 46%, Gabon 21%, Ghana 13% · 49 more

and 38 more commodities

Trade values in current US dollars (ores, concentrates, intermediates, chemicals and refined metal), not prices. * Includes HS codes that also cover other products. Source: CEPII BACI (HS22), Etalab Open Licence 2.0 — details.

Fiscal regime for mining

InstrumentApplies toRateLegal basis
RoyaltyTungstenResource tax on tungsten, levied on beneficiated product (选矿); single national rate6.5%sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyMolybdenumResource tax on molybdenum, levied on beneficiated product (选矿); single national rate8%sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyRare earthsResource tax on medium and heavy rare earths (中重稀土), beneficiated product, single national rate 20%. Light rare earths (轻稀土): 7%-12% of beneficiated product, rate set by each province within that range20%sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyCopper, Lead, Zinc, Tin, Nickel, Antimony, Magnesium metal, Cobalt, Bismuth, MercuryNon-ferrous metals (有色金属) group: range 2%-10% of raw ore or beneficiated product, rate set by province—sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyBauxiteBauxite (铝土矿): range 2%-9% of raw ore or beneficiated product, rate set by province—sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyIron ore, Manganese, Chromium, Vanadium, Titanium (ilmenite), Titanium (rutile)Ferrous metals (黑色金属: iron, manganese, chromium, vanadium, titanium): range 1%-9% of raw ore or beneficiated product, rate set by province—sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyGold, SilverGold and silver: range 2%-6% of raw ore or beneficiated product, rate set by province—sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyPlatinum-group metalsPlatinum, palladium, ruthenium, osmium, iridium, rhodium: range 5%-10% of raw ore or beneficiated product, rate set by province—sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyLithium, Beryllium, Zirconium (zircon), Strontium (celestite), Niobium, Tantalum, Germanium, Gallium, Indium, Hafnium, Rhenium, Cadmium, Selenium, TelluriumRare and dispersed metals group (also rubidium, caesium, thallium): range 2%-10% of raw ore or beneficiated product, rate set by province. Lithium salts from brine (锂盐, with sodium, potassium and magnesium salts) are a separate item: 3%-15% of beneficiated product—sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyGraphite (natural)Graphite (石墨): range 3%-12% of raw ore or beneficiated product, rate set by province—sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyPhosphate rockPhosphate (磷): range 3%-8% of raw ore or beneficiated product, rate set by province—sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyFluorsparFluorite, pyrite and native sulphur: range 1%-8% of raw ore or beneficiated product, rate set by province—sales value of the taxable product (ad valorem); the Annex fixes whether raw ore (原矿) or beneficiated product (选矿) is taxed, and provinces set separate rates for each (Art. 3)中华人民共和国资源税法 (Resource Tax Law of the PRC, adopted by the NPC Standing Committee 26 Aug 2019) · Art. 2-3; Annex 资源税税目税率表 (Tax Items and Rates Table)in force 2020-09-01
RoyaltyRare earthsProvince: Hunan. Light rare earths (轻稀土): beneficiated product (选矿) 12% (beneficiated product only). Medium and heavy REE 20% national fixed rate12%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyAntimonyProvince: Hunan. Antimony (锑): beneficiated product (选矿) 2%, raw ore (原矿) 5%2%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyTin, NickelProvince: Hunan. Tin and nickel (锡、镍): beneficiated product (选矿) 4%, raw ore (原矿) 6%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyCobalt, Lithium, GermaniumProvince: Hunan. Cobalt, lithium, germanium (钴、锂、锗): beneficiated product (选矿) 4%, raw ore (原矿) 5%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyCopperProvince: Hunan. Copper (铜): beneficiated product (选矿) 3%, raw ore (原矿) 5%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyLead, ZincProvince: Hunan. Lead and zinc (铅、锌): beneficiated product (选矿) 3.5%, raw ore (原矿) 5%3.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyManganeseProvince: Hunan. Manganese (锰): beneficiated product (选矿) 3%, raw ore (原矿) 4%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyVanadium, Titanium (ilmenite), Titanium (rutile)Province: Hunan. Vanadium and titanium (钒、钛): beneficiated product (选矿) 4%, raw ore (原矿) 5%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyTantalumProvince: Hunan. Tantalum (钽): beneficiated product (选矿) 8%, raw ore (原矿) 10%8%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyNiobiumProvince: Hunan. Niobium (铌): beneficiated product (选矿) 5%, raw ore (原矿) 10%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyBismuth, Gallium, Indium, Hafnium, Rhenium, Cadmium, Selenium, Tellurium, Magnesium metal, MercuryProvince: Hunan. Magnesium, bismuth, mercury, rubidium, caesium, gallium, indium, thallium, hafnium, rhenium, cadmium, selenium, tellurium: beneficiated product (选矿) 2%, raw ore (原矿) 3%2%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyBeryllium, Zirconium (zircon)Province: Hunan. Beryllium and zirconium (铍、锆): beneficiated product (选矿) 3%, raw ore (原矿) 4%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGraphite (natural)Province: Hunan. Graphite (石墨): beneficiated product (选矿) 4.5%, raw ore (原矿) 6%4.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyFluorsparProvince: Hunan. Fluorite (萤石): beneficiated product (选矿) 5%, raw ore (原矿) 6.5%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGoldProvince: Hunan. Gold (金): beneficiated product (选矿) 3%, raw ore (原矿) 6%. Silver 2% / 4%; platinum 5% / 6%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyBauxiteProvince: Hunan. Bauxite (铝土矿): beneficiated product (选矿) 5.5%, raw ore (原矿) 6.5%5.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyPhosphate rockProvince: Hunan. Phosphate (磷): beneficiated product (选矿) 6%, raw ore (原矿) 7%6%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions湖南省人民代表大会常务委员会关于资源税具体适用税率等事项的决定 (adopted 30 Jul 2020), Annex 湖南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyRare earthsProvince: Yunnan. Light rare earths (轻稀土): beneficiated product (选矿) 12% (beneficiated product only). Medium and heavy REE 20% (national)12%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyCopperProvince: Yunnan. Copper (铜): beneficiated product (选矿) 5%, raw ore (原矿) 8.5%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyLead, ZincProvince: Yunnan. Lead and zinc (铅, 锌, each listed separately): beneficiated product (选矿) 5%, raw ore (原矿) 9.5%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyTinProvince: Yunnan. Tin (锡): beneficiated product (选矿) 4%, raw ore (原矿) 6%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyNickelProvince: Yunnan. Nickel (镍): beneficiated product (选矿) 5%, raw ore (原矿) 10%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyAntimonyProvince: Yunnan. Antimony (锑): beneficiated product (选矿) 3%, raw ore (原矿) 3.5%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGermaniumProvince: Yunnan. Germanium (锗): beneficiated product (选矿) 5.5%, raw ore (原矿) 6%5.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyLithium, Beryllium, Zirconium (zircon), Strontium (celestite), Niobium, Tantalum, Gallium, Indium, Hafnium, Rhenium, Cadmium, Selenium, TelluriumProvince: Yunnan. Lithium, beryllium, zirconium, strontium, rubidium, caesium, niobium, tantalum, gallium, indium, thallium, hafnium, rhenium, cadmium, selenium, tellurium (each listed separately at the same rate): beneficiated product (选矿) 9%, raw ore (原矿) 10%9%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyCobalt, Bismuth, Magnesium metal, MercuryProvince: Yunnan. Cobalt, bismuth, magnesium, mercury (each listed separately): beneficiated product (选矿) 5.5%, raw ore (原矿) 6%5.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyPlatinum-group metalsProvince: Yunnan. Platinum, palladium, ruthenium, osmium, iridium, rhodium (each listed separately): beneficiated product (选矿) 9%, raw ore (原矿) 10%9%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyManganeseProvince: Yunnan. Manganese (锰): beneficiated product (选矿) 3%, raw ore (原矿) 4.5%. Chromium 5% / 5.5%; vanadium 5% / 5.5%; titanium 4.5% / 5%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGraphite (natural)Province: Yunnan. Graphite (石墨): beneficiated product (选矿) 11%, raw ore (原矿) 12%11%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyFluorsparProvince: Yunnan. Fluorite (萤石): beneficiated product (选矿) 6%, raw ore (原矿) 8%6%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyPhosphate rockProvince: Yunnan. Phosphate (磷): beneficiated product (选矿) 7%, raw ore (原矿) 8%7%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGoldProvince: Yunnan. Gold (金): beneficiated product (选矿) 4.5%, raw ore (原矿) 6%. Silver 3.5% / 5%4.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyBauxiteProvince: Yunnan. Bauxite (铝土矿): beneficiated product (选矿) 5%, raw ore (原矿) 9%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyPotashProvince: Yunnan. Potassium salts (钾盐): beneficiated product (选矿) 15% (beneficiated product only). Lithium salts (锂盐) and magnesium salts also 15% of beneficiated product; natural brine 15% (raw)15%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions云南省人民代表大会常务委员会关于云南省资源税税目税率计征方式及减免税办法的决定 (adopted 29 Jul 2020), Annex 云南省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyLithiumProvince: Sichuan. Lithium (锂): beneficiated product (选矿) 4.5%, raw ore (原矿) 6.5%. Spodumene (Jiajika etc.)4.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyRare earthsProvince: Sichuan. Light rare earths (轻稀土): beneficiated product (选矿) 9.5% (beneficiated product only). Mianning/Dechang bastnäsite; medium and heavy REE 20% (national)9.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyVanadiumProvince: Sichuan. Vanadium (钒): beneficiated product (选矿) 3%, raw ore (原矿) 4%. V/Ti co- or associated ore taxed at 50% of the rate (decision item 3(2))3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyTitanium (ilmenite), Titanium (rutile)Province: Sichuan. Titanium (钛): beneficiated product (选矿) 4%, raw ore (原矿) 6%. V/Ti co- or associated ore taxed at 50% of the rate4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyCopperProvince: Sichuan. Copper (铜): beneficiated product (选矿) 4%, raw ore (原矿) 5%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyLead, ZincProvince: Sichuan. Lead and zinc (铅、锌): beneficiated product (选矿) 3.5%, raw ore (原矿) 5%3.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyNickel, GoldProvince: Sichuan. Nickel and gold (镍、金): beneficiated product (选矿) 3%, raw ore (原矿) 4%. Silver 2.5% / 3.5%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyAntimony, Beryllium, Strontium (celestite), Niobium, TantalumProvince: Sichuan. Antimony, beryllium, strontium, niobium, tantalum (锑、铍、锶、铌、钽): beneficiated product (选矿) 2%, raw ore (原矿) 2%2%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyTinProvince: Sichuan. Tin (锡): beneficiated product (选矿) 4%, raw ore (原矿) 5.5%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGraphite (natural)Province: Sichuan. Graphite (石墨): beneficiated product (选矿) 3%, raw ore (原矿) 5.5%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyFluorsparProvince: Sichuan. Fluorite (萤石): beneficiated product (选矿) 6%, raw ore (原矿) 8%6%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyPhosphate rockProvince: Sichuan. Phosphate (磷): beneficiated product (选矿) 5%, raw ore (原矿) 8%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyManganeseProvince: Sichuan. Manganese (锰): beneficiated product (选矿) 2.5%, raw ore (原矿) 3.5%2.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions四川省人民代表大会常务委员会关于资源税适用税率等事项的决定 (adopted 31 Jul 2020), Annex 四川省资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyCopperProvince: Tibet (Xizang). Copper (铜): beneficiated product (选矿) 5%, raw ore (原矿) 7%. Yulong, Qulong etc.5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions西藏自治区人民代表大会常务委员会关于资源税具体适用税率等有关事项的决定 (adopted 29 Jul 2020), Annex 西藏自治区资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyLithiumProvince: Tibet (Xizang). Lithium ore (锂): beneficiated product (选矿) 5%, raw ore (原矿) 6.3%. Lithium salts (锂盐), with sodium, potassium and magnesium salts: 3% of beneficiated product; natural brine 3% (raw)5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions西藏自治区人民代表大会常务委员会关于资源税具体适用税率等有关事项的决定 (adopted 29 Jul 2020), Annex 西藏自治区资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyLead, ZincProvince: Tibet (Xizang). Lead and zinc (铅、锌): beneficiated product (选矿) 4%, raw ore (原矿) 5.9%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions西藏自治区人民代表大会常务委员会关于资源税具体适用税率等有关事项的决定 (adopted 29 Jul 2020), Annex 西藏自治区资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyChromium, Manganese, Titanium (ilmenite), Titanium (rutile)Province: Tibet (Xizang). Chromium, manganese, titanium (铬、锰、钛): beneficiated product (选矿) 3%, raw ore (原矿) 4.5%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions西藏自治区人民代表大会常务委员会关于资源税具体适用税率等有关事项的决定 (adopted 29 Jul 2020), Annex 西藏自治区资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyNickel, Antimony, Magnesium metal, Cobalt, Bismuth, MercuryProvince: Tibet (Xizang). Nickel, antimony, magnesium, cobalt, bismuth, mercury (镍、锑、镁、钴、铋、汞): beneficiated product (选矿) 4%, raw ore (原矿) 5%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions西藏自治区人民代表大会常务委员会关于资源税具体适用税率等有关事项的决定 (adopted 29 Jul 2020), Annex 西藏自治区资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyBeryllium, Zirconium (zircon), Strontium (celestite), Germanium, Gallium, RheniumProvince: Tibet (Xizang). Beryllium, zirconium, strontium, rubidium, caesium, germanium, gallium, thallium, rhenium: beneficiated product (选矿) 4%, raw ore (原矿) 5%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions西藏自治区人民代表大会常务委员会关于资源税具体适用税率等有关事项的决定 (adopted 29 Jul 2020), Annex 西藏自治区资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGoldProvince: Tibet (Xizang). Gold (金): beneficiated product (选矿) 5%, raw ore (原矿) 6%. Silver 4.8% / 6%; platinum 5% / 6%; tin 5% / 6.3%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions西藏自治区人民代表大会常务委员会关于资源税具体适用税率等有关事项的决定 (adopted 29 Jul 2020), Annex 西藏自治区资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGraphite (natural), FluorsparProvince: Tibet (Xizang). Graphite and fluorite (石墨, 萤石, listed separately): beneficiated product (选矿) 3%, raw ore (原矿) 3%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions西藏自治区人民代表大会常务委员会关于资源税具体适用税率等有关事项的决定 (adopted 29 Jul 2020), Annex 西藏自治区资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyBoronProvince: Tibet (Xizang). Boron (硼), with crystal, corundum, alunite, arsenic and ceramic clay: beneficiated product (选矿) 5%, raw ore (原矿) 5%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions西藏自治区人民代表大会常务委员会关于资源税具体适用税率等有关事项的决定 (adopted 29 Jul 2020), Annex 西藏自治区资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyRare earthsProvince: Inner Mongolia. Light rare earths (轻稀土): beneficiated product (选矿) 12% (beneficiated product only). Top of the 7-12% national range; Bayan Obo REO slurry/tailings after iron extraction taxed as light REE raw ore12%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyCopperProvince: Inner Mongolia. Copper (铜): beneficiated product (选矿) 7%, raw ore (原矿) 7.4%7%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyLead, ZincProvince: Inner Mongolia. Lead and zinc (铅, 锌, listed separately): beneficiated product (选矿) 6%, raw ore (原矿) 6.1%6%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyNickelProvince: Inner Mongolia. Nickel (镍): beneficiated product (选矿) 5%, raw ore (原矿) 5.5%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyTinProvince: Inner Mongolia. Tin (锡): beneficiated product (选矿) 3%, raw ore (原矿) 4%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyAntimony, Magnesium metal, Cobalt, Bismuth, MercuryProvince: Inner Mongolia. Antimony, magnesium, cobalt, bismuth, mercury (锑、镁、钴、铋、汞): beneficiated product (选矿) 3%, raw ore (原矿) 4%3%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyBeryllium, Lithium, Zirconium (zircon), Strontium (celestite), Niobium, Tantalum, Germanium, Gallium, Indium, Hafnium, Rhenium, Cadmium, Selenium, TelluriumProvince: Inner Mongolia. Beryllium, lithium, zirconium, strontium, rubidium, caesium, niobium, tantalum, germanium, gallium, indium, thallium, hafnium, rhenium, cadmium, selenium, tellurium: beneficiated product (选矿) 9%, raw ore (原矿) 10%9%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyIron oreProvince: Inner Mongolia. Iron (铁): beneficiated product (选矿) 4%, raw ore (原矿) 4.8%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyManganeseProvince: Inner Mongolia. Manganese (锰): beneficiated product (选矿) 4%, raw ore (原矿) 5%. Chromium 5% / 6%; vanadium and titanium 3% / 4%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGraphite (natural)Province: Inner Mongolia. Graphite (石墨): beneficiated product (选矿) 5%, raw ore (原矿) 5.3%5%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyFluorsparProvince: Inner Mongolia. Fluorite (萤石): beneficiated product (选矿) 6%, raw ore (原矿) 6.6%6%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
RoyaltyGoldProvince: Inner Mongolia. Gold (金): beneficiated product (选矿) 4%, raw ore (原矿) 4.2%. Silver 5% / 6%; platinum-group metals 9% / 10%; bauxite 3% / 4%4%sales value of the taxable product (ad valorem, Resource Tax Law Art. 3); rate shown is for beneficiated product (选矿) unless stated; raw ore (原矿) rate in conditions内蒙古自治区人民代表大会常务委员会关于内蒙古自治区矿产资源税适用税率等税法授权事项的决定 (adopted 23 Jul 2020, amended 1 Jun 2023), Annex 内蒙古自治区矿产资源税税目税率表 · Art. 1; Annexin force 2020-09-01
Corporate income tax (mining)All mineralsGeneral enterprise income tax rate; no mining-specific rate. Qualifying small low-profit enterprises 20% and state-supported high/new-tech enterprises 15% (Art. 28); non-resident enterprises' passive income 20% (Art. 4)25%应纳税所得额 (taxable income)中华人民共和国企业所得税法 (Enterprise Income Tax Law, 2007, amended 2017 and 2018) · Art. 4in force 2008-01-01

Rates and terms as set in the cited law or regulation; agreements with individual projects can differ. Not legal or tax advice.

Deals and financing (3)

  1. 2024-06-18 · Offtake · signed

    Tesla, Inc. → Yahua Lithium (Ya'an) (Sichuan Yahua Industrial Group) · Lithium carbonate supply

    Tesla and Yahua's lithium unit signed a production pricing agreement for Tesla to buy lithium carbonate from 2025 to 2027.

    official release

  2. 2023-07-31 · Offtake · signed

    Tesla, Inc. → Yahua Lithium (Ya'an) (Sichuan Yahua Industrial Group) · Battery-grade lithium hydroxide supply

    Yahua's lithium unit and Tesla signed an amended and restated pricing agreement extending lithium hydroxide supply to Tesla from 2023 to the end of 2030.

    official release

  3. 2023-02-07 · Offtake · signed

    LG Chem Ltd. → Yahua Lithium (Ya'an) (Sichuan Yahua Industrial Group) · Battery-grade lithium hydroxide supply

    Yahua's lithium unit agreed to supply LG Chem with about 30,000 t of battery-grade lithium hydroxide over 2023-2026.

    official release

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