Announcement from the Ministry of Finance: Starting April 1, 2026, the export VAT rebate for photovoltaic and related products will be canceled. From April 1, 2026, to December 31, 2026, the export VAT rebate rate for battery products will be reduced from 9% to 6%. Starting January 1, 2027, the export VAT rebate for battery products will be canceled.

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

1. Starting April 1, 2026, the export VAT rebate for photovoltaic and related products shall be canceled. The specific product list is detailed in Appendix 1.

2. From April 1, 2026, to December 31, 2026, the export VAT rebate rate for battery products shall be reduced from 9% to 6%. Starting January 1, 2027, the export VAT rebate for battery products shall be canceled. The specific product list is detailed in Appendix 2.

3. For products subject to consumption tax among the aforementioned products, the export consumption tax policy remains unchanged, and the consumption tax refund (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 specified on the customs declaration form for exported goods.

This announcement is hereby made.

Appendices:

1. List of Photovoltaic and Related Products

2. List of Battery Products

Ministry of Finance     State Taxation Administration

January 8, 2026