China's Export Tax Rebate Policy Adjustment (Effective April 1, 2026)

On January 8, 2026, China’s Ministry of Finance and the State Taxation Administration jointly issued Announcement No. 2 of 2026 regarding adjustments to export tax rebate policies for selected products. The key measures are as follows: 

1. Cancellation of VAT Export Tax Rebates for Photovoltaic and Related Products

Starting April 1, 2026, value-added tax (VAT) export rebates for photovoltaic (solar) and related products will be cancelled in full. The detailed list of affected products is provided in the announcement’s annex. 

2. Adjustment of VAT Export Tax Rebates on Battery Products

From April 1 to December 31, 2026, the VAT export rebate rate for battery products will be reduced from 9 % to 6 %. The VAT rebate for these products will be fully eliminated effective January 1, 2027. 

3. Consumption Tax Policies Unchanged

For products subject to consumption tax, export consumption tax refund or exemption policies remain unchanged. 

4. Effective Date Determination

The applicable export tax rebate rates are determined by the export declaration date shown on the customs export documentation.

This policy marks a major shift in China’s export tax rebate framework, aimed at optimizing industrial structure, curbing excess capacity, and supporting high-quality, sustainable economic development.