China has announced changes to its export value added tax (VAT) rebate regime, removing rebates for photovoltaic products from April 2026 and gradually reducing and abolishing rebates for battery products.
The Chinese Ministry of Finance issued a notice, on 8 January 2026, outlining adjustments to the export VAT rebate policy for photovoltaic products, batteries and related goods. Under the changes, the export VAT rebate for photovoltaic and other specified products will be abolished with effect from 1 April 2026, with the affected items detailed in an accompanying product list.
For battery products, the export VAT rebate rate will be reduced from 9% to 6% for the period from 1 April 2026 to 31 December 2026. From 1 January 2027, the export VAT rebate for battery products will be fully abolished. The specific battery products covered by these measures are set out in a separate annex.
The notice also clarifies that, where the relevant products are subject to consumption tax, the existing export consumption tax refund or exemption policy will remain unchanged.
The applicable export VAT rebate rate will be determined by reference to the export date stated on the customs declaration for the exported goods.
