There are new adjustments to export tax rebates in 2026. Solar is cancelled and batteries are downgraded, so affected enterprises need to recalculate their costs.
Key Points of the New Policy
Announcement No. 2 of 2026 from the Ministry of Finance and the State Taxation Administration (January 8, 2026) sets out three arrangements.
From April 1, 2026, the VAT export tax rebate for solar and other products is cancelled.
From April 1, 2026 to December 31, 2026, the export tax rebate rate for battery products is cut from 9% to 6%.
From January 1, 2027, the VAT export tax rebate for battery products is cancelled.
This Is Not the First Adjustment
From December 1, 2024, export tax rebates were already cancelled for aluminium, copper and other products, and the rebate rate for some refined oil, solar, batteries and some non-metallic mineral products was cut from 13% to 9%.
The current export tax rebate rates are in three tiers: 13%, 9% and 6%.
How to Determine Which Tier Applies
The specific application is determined by the export date stated on the export goods declaration form.
The same product exported before and after a policy switch date may have a different rebate rate.
Refer to the latest announcement from the tax authorities.
Who Is Affected
Solar: the export tax rebate is cancelled, costs rise directly, and quotation models must be recalculated.
Batteries: first cut to 6%, then cancelled from 2027 — a phased exit.
Upstream raw material and supporting enterprises: they will feel the pressure through order price transmission.
How Enterprises Should Respond
One: schedule production and shipping according to the export date on the declaration form, and try to hit the policy timing precisely.
Two: recalculate landed costs and quotations, factoring in the rebate changes.
Three: check your product's HS code and rebate rate. Don't declare at the old rate.
Four: declare compliantly. Rebates are subject to review by the tax authorities. Do not make false declarations.
How to Apply for the Rebate
Export tax rebates are applied for by the enterprise with the tax authorities as required, and documents such as the declaration form and invoices must be provided.
After review is passed, the refund is processed; if you fail to declare as required or the documents are untrue, no rebate is available.
Rebates are subject to review by the tax authorities. No agency can promise a rebate will definitely be approved.
The Knock-On Effect on Quotations
A lower or cancelled rebate rate means higher export costs and thinner margins.
Whether you can pass the cost downstream depends on your bargaining power and market competition.
Communicating price adjustments with customers in advance is easier to accept than a last-minute notice.
What Logistics Can Do for You
Logistics cannot change the rebate rate, but it can help enterprises keep their documents in order.
Accurate declaration form information and clear product names and HS codes make the rebate application smoother.
Aligning your shipping schedule with policy timing also helps you avoid detours.
Pitfalls to Avoid
The rebate does not arrive automatically; you must declare as required.
The rebate rate is determined by the export date on the declaration form, not the contract signing date.
Policies change frequently. For specifics, refer to the latest official announcement.
