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Export Tax Rebate Changes: Key Updates for Trade Professionals
来源： 编辑：编辑部 发布：2026/10/19 09:30:20
Recently, the Ministry of Finance and the State Taxation Administration of China issued the Announcement on Adjusting Export Tax Rebate Policies for Certain Products (Ministry of Finance and State Taxation Administration Announcement No. 29 of 2026), making adjustments to export tax rebate policies for certain products. Relevant export enterprises should monitor these policy changes promptly and make advance business arrangements accordingly.
1. Reduction of Export Tax Rebate Rate for New Energy Vehicles
Effective 1 April 2027, the VAT export tax rebate rate for new energy vehicles will be reduced from 13% to 9%. The specific scope of products is subject to Annex 1 of the Announcement, List of New Energy Vehicle Products.
2. Cancellation of Export Tax Rebates for E-Cigarette Devices and Related Products
Effective 1 April 2027, VAT export tax rebates for e-cigarette devices and related products will be cancelled. The specific scope of products is subject to Annex 2 of the Announcement, List of E-Cigarette Devices and Related Products.
3. Consumption Tax Policy Remains Unchanged
For products among the above that are subject to consumption tax, the export consumption tax policy will not be adjusted and will continue to be governed by the consumption tax refund (exemption) policy.
4. Applicable Rebate Rate Determined by Customs Declaration Export Date
The applicable export tax rebate rate for the products listed in the Announcement is determined by the export date indicated on the export customs declaration form. In other words, whether the adjusted policy applies depends on the actual date of customs declaration for export, not the contract signing date or invoice issuance date.
This policy adjustment affects products including new energy vehicles and e-cigarette devices. Relevant export enterprises should promptly cross-reference the annex lists in the Announcement to confirm whether their own products fall within the scope of adjustment. For goods planned for customs declaration around 1 April 2027, it is advisable to calculate in advance the impact of the rebate rate change on profit margins, pricing, and contract terms, and to arrange shipment and customs declaration timing accordingly. Enterprises should also maintain communication with tax authorities, customs, and professional institutions to ensure accurate understanding of policy implementation standards, and to avoid unnecessary losses resulting from improper filing or mismanagement of key deadlines.
1. Reduction of Export Tax Rebate Rate for New Energy Vehicles
Effective 1 April 2027, the VAT export tax rebate rate for new energy vehicles will be reduced from 13% to 9%. The specific scope of products is subject to Annex 1 of the Announcement, List of New Energy Vehicle Products.
2. Cancellation of Export Tax Rebates for E-Cigarette Devices and Related Products
Effective 1 April 2027, VAT export tax rebates for e-cigarette devices and related products will be cancelled. The specific scope of products is subject to Annex 2 of the Announcement, List of E-Cigarette Devices and Related Products.
3. Consumption Tax Policy Remains Unchanged
For products among the above that are subject to consumption tax, the export consumption tax policy will not be adjusted and will continue to be governed by the consumption tax refund (exemption) policy.
4. Applicable Rebate Rate Determined by Customs Declaration Export Date
The applicable export tax rebate rate for the products listed in the Announcement is determined by the export date indicated on the export customs declaration form. In other words, whether the adjusted policy applies depends on the actual date of customs declaration for export, not the contract signing date or invoice issuance date.
This policy adjustment affects products including new energy vehicles and e-cigarette devices. Relevant export enterprises should promptly cross-reference the annex lists in the Announcement to confirm whether their own products fall within the scope of adjustment. For goods planned for customs declaration around 1 April 2027, it is advisable to calculate in advance the impact of the rebate rate change on profit margins, pricing, and contract terms, and to arrange shipment and customs declaration timing accordingly. Enterprises should also maintain communication with tax authorities, customs, and professional institutions to ensure accurate understanding of policy implementation standards, and to avoid unnecessary losses resulting from improper filing or mismanagement of key deadlines.