According to the Circular, the export rebate rate of value-added tax for highly processed corn products will be restored to be 13% from September 1, 2016 upon approval of the State Council. The list in the Circular includes 10 categories of highly processed corn products, such as corn starch, monosodium glutamate, unmodified ethyl alcohol with the concentration more than 80%, residue generated during the production of corn starch or similar articles, mannitol, lactic acid and lactate, and gluconic acid and gluconate etc. The export rebate rate applicable to goods listed in the Circular shall be determined according to the export date marked on the export goods declaration form.