The Announcement reads that: 1. The export tax refund (exemption) policy will apply to fuel oil used at coastal ports in China to refuel international voyage vessels, with the export value-added tax refund rate set at 13%, and for the purpose of this Announcement, the term "fuel oil" refers to products with product code "27101922"; 2. The customs will issue customs declarations for exports for the fuel oil in the export supervised warehouses that will be used to refuel international voyage vessels, and taxpayers may present such declarations and other relevant documents to claim an export tax refund (exemption) with tax authorities; and 3. The tax refund rate applicable to fuel oil as mentioned in this Announcement hinges on the date of export indicated on the customs declaration for exports.