The so-called sensitive commodities refer to commodities whose export is restricted by the state, which can be used for military purposes or for manufacturing highly toxic substances or drugs; Sensitive areas refer to the destination countries or regions where the state restricts exports.

Tax rebate refers to the goods that have corresponding export income and have been reported to the tax bureau for examination and approval, which are within the scope of export tax rebate policy, that is, the goods that are given tax rebate policy by the state can be refunded, and the goods that are not within the scope of tax rebate cannot be refunded.

Therefore, the tax rebate has nothing to do with sensitive goods and sensitive areas.