Ministry of Finance | State Taxation Administration Announces Major Adjustments to Export Tax Rebates for Photovoltaic, Ceramic, Glass Products and More!

2026-01-14

Recently, the Ministry of Finance and the State Taxation Administration jointly issued Announcement No. 2 of 2026, announcing that from April 1, 2026, the export tax rebate policies for a series of products including photovoltaics, batteries, stone products, glass products and ceramic products will undergo major adjustments [see Appendices 1 and 2 at the end for the specific product lists]. As a one-stop cross-border logistics solution provider, we promptly conducted an in-depth study of the policy and have compiled its key points, impact analysis and practical recommendations as follows:

1. Overview of Core Policy Changes

1. Export Tax Rebates for Photovoltaic and Other Products Fully Cancelled

From April 1, 2026, the VAT export tax rebate policy for multiple products, including solar panels (under HS code 85414) and photovoltaic-related components, will be formally cancelled, reducing the export tax rebate rate to 0%.

2. Battery Product Rebate Rates to Be Gradually Reduced until Cancellation

From April 1 to December 31, 2026: the export tax rebate rate for battery products will be reduced from 9% to 6%.

From January 1, 2027: export tax rebates for battery products will be fully cancelled.

3. Multiple Types of Products to Exit the Rebate List Simultaneously

Multiple categories, including stone products (handicrafts, abrasives, gypsum products, etc.), ceramic products (bricks, sanitary ware, tableware and kitchenware, handicrafts, etc.) and glass products (containers, tableware and kitchenware, laboratory vessels, fiber products, etc.), will no longer enjoy VAT export tax rebates from April 1, 2026.

4. Consumption Tax Policy Remains Unchanged

If a product was originally subject to consumption tax, the current consumption tax refund (exemption) policy will still apply upon export and will not be affected by this adjustment.

5. Effective Date Based on Export Date

The applicable date of the policy will be determined by the export date stated on the customs declaration form for the exported goods.

2. Direct Impact on the Industry

1. Reshaping the Cost Structure

The cancellation or reduction of tax rebates means higher export tax costs for enterprises, which may squeeze profit margins and challenge the export competitiveness of some products.

2. Restricted Choice of Customs Declaration Entity

After the policy adjustment, the relevant products will be subject to a 0% rebate rate. If a customer's own declaration entity meets the eligibility requirements for a 0% rate, it may continue to declare customs independently. If the customer chooses the "declaration under another party's name" model, logistics companies generally lack a declaration entity eligible for the 0% rate and will therefore be unable to continue providing customs declaration and shipment services for these products.

3. Supply Chain Rhythm May Shift

Enterprises may tend to ship in concentrated volumes before the policy takes effect, causing logistics capacity to tighten in Q1 2026; in the long term, some product lines may face order transfers or production-layout adjustments.

3. Practical Recommendations for Export Enterprises

Product and HS Code Review

Immediately verify whether exported products involve the HS codes affected by this adjustment, especially key categories such as 85414 (solar panels), stone, ceramic and glass products.

Assess and Adjust the Customs Declaration Model

If the enterprise qualifies as a general VAT taxpayer and meets the declaration requirements for the 0% rate, it is recommended to switch to declaration under its own name. If it previously used declaration under another party's name, it should promptly find an agent capable of providing 0%-rate declaration services or adjust its trade model.

Recalculate Costs and Negotiate Prices

In light of the cost changes caused by the cancellation of tax rebates, communicate with overseas customers as early as possible about price-adjustment plans and share the resulting tax burden.

Pay Attention to Transitional Arrangements

Battery products will still enjoy a 6% rebate after April 1, 2026; enterprises can reasonably plan shipping schedules and make good use of the transitional policy.

4. Support We Can Provide

Provide Policy Tracking and Interpretation

Continue monitoring tax and customs policy developments and promptly communicate the latest information to customers.

Assist with Customs Declaration Plan Optimization

For enterprises with their own declaration capability, provide compliant and efficient integrated customs declaration and logistics services; for categories restricted by the policy, assist in connecting with compliant declaration channels.

Flexibly Adjust Logistics Solutions

Coordinate with enterprise shipping-plan adjustments and provide flexible end-to-end services including space booking, trucking, customs declaration and ocean/air freight.

This export tax rebate policy adjustment is an important measure for optimizing the industrial structure and promoting high-quality foreign trade development. It may bring some short-term adaptation pressure, but it will also drive enterprises to improve product added value and market competitiveness. Relevant export enterprises are advised to respond proactively and plan early, making systematic adjustments across logistics, finance and business operations to ensure a steady transition.

Jinlian International will always stand by your side, helping your goods reach the world and your business develop steadily.