The classification attributes: dried vegetables, whole, cut, sliced, broken or made into powder, but not further processed mushrooms, auricularia, tremella and truffles.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning Exemption from Value-added Tax in Vegetable Circulation (Caishui [201]137), "1. Vegetables sold by taxpayers engaged in vegetable wholesale and retail are exempt from value-added tax. Vegetables refer to herbs and woody plants that can be used as non-staple food, including all kinds of vegetables, fungi and a few woody plants that can be used as non-staple food. The main varieties of vegetables refer to the Catalogue of Main Varieties of Vegetables.