Announcement of the Ministry of Finance and the State Taxation Administration on Adjusting the Export Tax Rebate Policy for Photovoltaic and Other Products

Announcement No. 2 of 2026 of the Ministry of Finance and the State Taxation Administration

The relevant matters concerning the adjustment of the export tax rebate policy for photovoltaic and other products are hereby announced as follows:

1. Starting from April 1, 2026, the value-added tax (VAT) export tax rebate for photovoltaic and other products will be canceled. For the detailed product list, see Annex 1.

2. From April 1, 2026 to December 31, 2026, the VAT export tax rebate rate for battery products will be reduced from 9% to 6%. Starting from January 1, 2027, the VAT export tax rebate for battery products will be canceled. For the detailed product list, see Annex 2.

3. For the products subject to consumption tax among the above-mentioned products, the export consumption tax policy shall remain unchanged, and the consumption tax rebate (exemption) policy shall continue to apply.

4. The export tax rebate rates applicable to the products listed in this announcement shall be determined based on the export date indicated on the customs declaration form for exported goods.

Hereby announced.