Announcement on Adjusting Export Tax Rebate Policies for Certain Products

Announcement on Adjusting Export Tax Rebate Policies for Certain Products

Ministry of Finance & State Taxation Administration Announcement No. 29 of 2026

We hereby announce the relevant matters regarding the adjustment of export tax rebate policies for certain products as follows:

1. Starting from April 1, 2027, the VAT export tax rebate rate for new energy vehicles shall be reduced from 13% to 9%. See Annex 1 for the specific product list.

2. Starting from April 1, 2027, VAT export tax rebates for e-cigarette equipment and other products shall be cancelled. See Annex 2 for the specific product list.

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

4. The applicable export tax rebate rate for products specified in this Announcement shall be determined based on the export date stated on the customs declaration form for exported goods.

This Announcement is hereby issued.

Annexes:

1. List of New Energy Vehicle Products

2. List of E-Cigarette Equipment and Other Products

Ministry of Finance State Taxation Administration

October 12, 2026