Issued on: 2026-01-08 | Source: State Taxation Administration
We hereby announce the matters concerning the adjustment of the export tax rebate policy for photovoltaic products as follows:
1. Starting April 1, 2026, the VAT export rebate for photovoltaic products shall be canceled. The specific product list is attached below.
2. From April 1, 2026 to December 31, 2026, the VAT export rebate rate for battery products will be reduced from 9% to 6%; starting January 1, 2027, the VAT export rebate for battery products will be officially canceled. The specific product list is attached below.
3. For the products subject to consumption tax listed above, the export consumption tax policy shall remain unchanged, and the consumption tax refund (exemption) policy shall continue to apply.
4. The applicable export tax rebate rate for the products listed in this announcement shall be determined by the export date indicated on the Customs Declaration Form for Export Goods.
| No. | Commodity Code | Commodity Name |
|---|---|---|
| 1 | 2404120000 | Nicotine-containing non-combustible inhalation products without tobacco or reconstituted tobacco |
| 2 | 25041091 | Spheroidized graphite (natural graphite processed by spheroidizing and classifying, diameter ≤120μm) |
| 3 | 28269020 | Lithium hexafluorophosphate |
| 4 | 28352520 | Food-grade calcium hydrogen phosphate (dicalcium phosphate) |
| 5 | 28353110 | Food-grade sodium triphosphate (sodium tripolyphosphate) |
| 6 | 28353190 | Other sodium triphosphate (sodium tripolyphosphate) |
| 7 | 28353911 | Food-grade sodium hexametaphosphate |
| 8 | 28416910 | Lithium manganate |
| 9 | 2841900010 | Lithium cobaltate |
| 10 | 28429030 | Lithium nickel cobalt manganese oxide |
| 11 | 28429060 | Nickel cobalt aluminum oxide |
| 12 | 28539030 | Nickel cobalt manganese hydroxide |
| 13 | 28539050 | Nickel cobalt aluminum hydroxide |
| 14 | 29032200 | Trichloroethylene |
| 15 | 2904990090 | Other sulfonated, nitrated, nitrosated derivatives of hydrocarbons (whether or not halogenated) |
| 16 | 29051100 | Methanol |
| 17 | 29053100 | Ethylene glycol (1,2-ethanediol) |
| 18 | 2905399002 | 1,4-Butanediol |
| 19 | 29191000 | Tris(2,3-dibromopropyl) phosphate |
| 20 | 2919900020 | Tributyl phosphate |
| 21 | 29199000302 | Dichlorvos, mevinphos, etc. taxed at 9% |
| 22 | 29199000303 | Dichlorvos, mevinphos, etc. taxed at 13% |
| 23 | 29199000901 | Other phosphate esters and salts taxed at 9% |
| 24 | 29199000902 | Other phosphate esters and salts taxed at 13% |
| 25 | 29201900102 | Fenitrothion, etc. taxed at 9% |
| 26 | 29201900103 | Fenitrothion, etc. taxed at 13% |
| 27 | 2920190090 | Other thiophosphate esters and their salts |
| 28 | 29202100 | Dimethyl phosphite |
| 29 | 29202200 | Diethyl phosphite |
| 30 | 29202300 | Trimethyl phosphite |
| 31 | 29202400 | Triethyl phosphite |
| 32 | 29202910001 | Other phosphite esters taxed at 9% |
| 33 | 29202910002 | Other phosphite esters taxed at 13% |
| 34 | 2920299090 | Other phosphite esters, salts and derivatives |
| 35 | 2922299090 | Other aminonaphthols, aminophenols, ethers and esters |
| 36 | 2926909090 | Other nitrile compounds |
| 37 | 29299020 | Dialkylaminophosphonyl dihalides |
| 38 | 29299030 | Dialkylaminophosphonic acid dialkyl esters |
| 39 | 29299090102 | Propetamphos, etc. taxed at 9% |
| 40 | 29299090103 | Propetamphos, etc. taxed at 13% |
| 41 | 2929909014 | N-[1-(dialkylamino)alkylidene]-P-fluorophosphoramides |
| 42 | 2929909015 | [1-(dialkylamino)alkylidene]amino alkyl fluorophosphates |
| 43 | 29309030001 | Acephate taxed at 9% |
| 44 | 29309030002 | Acephate taxed at 13% |
| 45 | 2930909042 | Amidithion, etc. |
| 46 | 29309090451 | Malathion, etc. taxed at 9% |
| 47 | 29309090452 | Malathion, etc. taxed at 13% |
| 48 | 29309090461 | Cadusafos, etc. taxed at 9% |
| 49 | 29309090462 | Cadusafos, etc. taxed at 13% |
| 50 | 29314100 | Dimethyl methylphosphonate |
| 51 | 29314200 | Dimethyl propylphosphonate |
| 52 | 29314300 | Diethyl ethylphosphonate |
| 53 | 29314400001 | Methylphosphonic acid taxed at 9% |
| 54 | 29314400002 | Methylphosphonic acid taxed at 13% |
| 55 | 29314500 | Methylphosphonic acid and guanylurea salt (1:1) |
| 56 | 29314600 | 1-Propylphosphonic cyclic anhydride |
| 57 | 29314700 | (5-Ethyl-2-methyl-2-oxo-1,3,2-dioxaphosphorinan-5-yl)methyl dimethyl phosphonate |
| 58 | 29314800 | 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro[5.5]undecane-3,9-dioxide |
| 59 | 2931499010 | Alkylphosphinoyl alkyl-2-dialkylaminoethyl esters |
| 60 | 29314990201 | Propylphosphonic acid, etc. taxed at 9% |
| 61 | 29314990202 | Propylphosphonic acid, etc. taxed at 13% |
| 62 | 29314990302 | Glufosinate, etc. taxed at 9% |
| 63 | 29314990303 | Glufosinate, etc. taxed at 13% |
| 64 | 29314990901 | Other non-halogenated organophosphorus derivatives taxed at 9% |
| 65 | 29314990902 | Other non-halogenated organophosphorus derivatives taxed at 13% |
| 66 | 29315100001 | Methylphosphonyl dichloride taxed at 9% |
| 67 | 29315100002 | Methylphosphonyl dichloride taxed at 13% |
| 68 | 29315200 | Propylphosphonyl dichloride |
| 69 | 29315300 | O-(3-Chloropropyl) O-[4-nitro-3-(trifluoromethyl)phenyl] methyl phosphorothioate |
| 70 | 29315400001 | Trichlorfon (ISO) taxed at 9% |
| 71 | 29315400002 | Trichlorfon (ISO) taxed at 13% |
| 72 | 2931590001 | Chlorosarin, chlorosoman, alkyl alkylphosphonofluoridates |
| 73 | 29315900401 | Tributylchlorobenzylphosphonium, etc. taxed at 9% |
| 74 | 29315900402 | Tributylchlorobenzylphosphonium, etc. taxed at 13% |
| 75 | 29315900501 | N-[1-(dialkylamino)alkylidene]-P-alkyl fluorophosphoramides taxed at 9% |
| 76 | 29315900502 | N-[1-(dialkylamino)alkylidene]-P-alkyl fluorophosphoramides taxed at 13% |
| 77 | 29315900601 | [Bis(diethylamino)methylene]methyl fluorophosphoramide taxed at 9% |
| 78 | 29315900602 | [Bis(diethylamino)methylene]methyl fluorophosphoramide taxed at 13% |
| 79 | 29315900701 | Trichloronate taxed at 9% |
| 80 | 29315900702 | Trichloronate taxed at 13% |
| 81 | 29315900901 | Other halogenated organophosphorus derivatives taxed at 9% |
| 82 | 29315900902 | Other halogenated organophosphorus derivatives taxed at 13% |
| 83 | 29339200 | Azinphos-methyl (ISO) |
| 84 | 29393000 | Caffeine and its salts |
| 85 | 38019010 | Surface-treated spheroidized graphite |
| 86 | 38180014 | Doped monocrystalline silicon slices for electronics (diameter >15.24cm, thickness >220μm) |
| 87 | 38180015 | Doped monocrystalline silicon slices for electronics (diameter >15.24cm, thickness ≤220μm) |
| 88 | 38248900 | Products containing short-chain chlorinated paraffins |
| 89 | 38249100 | Mixtures of flame retardants FRC-1 |
| 90 | 38249200 | Polyethylene glycol methylphosphonate |
| 91 | 3824999950 | Triethanolamine, methyldiethanolamine, cyclic phosphonate mixtures |
| 92 | 39041090 | Other primary-form pure polyvinyl chloride |
| 93 | 39042100 | Unplasticized polyvinyl chloride in primary form |
| 94 | 39042200 | Plasticized polyvinyl chloride in primary form |
| 95 | 39072100 | Bis(polyoxyethylene) methylphosphonate in primary form |
| 96 | 39072990 | Other polyethers in primary form |
| 97 | 39100000 | Silicones in primary form |
| 98 | 39112000 | Poly(1,3-phenylene methylphosphonate) in primary form |
| 99 | 68022120 | Travertine simply cut/sawn with one flat surface |
| 100 | 68029110 | Marble, travertine, soapstone carvings |
| 101 | 68029190 | Other worked marble, travertine, soapstone products |
| 102 | 68029210 | Other limestone carvings |
| 103 | 68029290 | Other worked limestone products |
| 104 | 68029311 | Granite carvings, tombstone |
| 105 | 68029319 | Other granite carvings |
| 106 | 68029390 | Other worked granite products |
| 107 | 68029910 | Other stone carvings (excluding slate) |
| 108 | 68029990 | Other worked stone products (excluding slate) |
| 109 | 68030010 | Worked slate and slate products |
| 110 | 68030090 | Agglomerated slate products |
| 111 | 68041000 | Millstones, mill rollers for grinding/pulping |
| 112 | 68042110 | Grinding wheels of agglomerated synthetic/natural diamond |
| 113 | 68042190 | Other millstones of agglomerated synthetic/natural diamond |
| 114 | 68042210 | Other grinding wheels of bonded abrasives/ceramics |
| 115 | 68042290 | Other millstones of bonded abrasives/ceramics |
| 116 | 68042310 | Natural stone grinding wheels |
| 117 | 68042390 | Other natural stone millstones |
| 118 | 68043010 | Hand sharpening oilstones |
| 119 | 68043090 | Other hand grindstones, polishing stones |
| 120 | 68051000 | Emery cloth |
| 121 | 68052000 | Sandpaper |
| 122 | 68053000 | Similar articles to sandpaper not based on cloth/paper |
| 123 | 68061010 | Aluminum silicate fibers and products |
| 124 | 68061090 | Other slag wool, rock wool, similar mineral wools |
| 125 | 68080000 | Panels, boards, tiles of mineral-bonded plant fibers |
| 126 | 68091100 | Uncoated plaster boards, sheets, tiles |
| 127 | 68091900 | Uncoated plaster boards lined with other materials |
| 128 | 68099000 | Other plaster products |
| 129 | 68101100 | Cement building bricks, blocks |
| 130 | 68101910 | Artificial stone bricks, tiles |
| 131 | 68101990 | Other cement/concrete bricks, tiles |
| 132 | 68109110 | Reinforced concrete pipes, rods, plates |
| 133 | 68109190 | Cement prefabricated components for construction |
| 134 | 68109910 | Cement sleepers for railways |
| 135 | 68109990 | Other cement/concrete/artificial stone products |
| 136 | 68114010 | Corrugated sheets containing asbestos |
| 137 | 68114020 | Sheets, boards, tiles containing asbestos |
| 138 | 68114030 | Pipes, fittings containing asbestos |
| 139 | 68114090 | Other products containing asbestos |
| 140 | 68118100 | Corrugated sheets without asbestos |
| 141 | 68118200 | Sheets, boards, tiles without asbestos |
| 142 | 68118910 | Pipes, fittings without asbestos |
| 143 | 68118990 | Other products without asbestos |
| 144 | 68128000 | Crocidolite or crocidolite mixtures and products |
| 145 | 68129100 | Other asbestos clothing, accessories |
| 146 | 68129910 | Other asbestos paper, millboard, felt |
| 147 | 68129920 | Compressed asbestos fiber bonding materials |
| 148 | 68129990 | Other asbestos products |
| 149 | 68132010 | Asbestos brake linings, pads |
| 150 | 68132090 | Other asbestos friction materials |
| 151 | 68138100 | Other brake linings, pads (non-asbestos) |
| 152 | 68138900 | Other friction materials (non-asbestos) |
| 153 | 68141000 | Agglomerated/reconstituted mica plates, sheets, strips |
| 154 | 68149000 | Other worked mica and products |
| 155 | 68151200 | Carbon fiber fabrics |
| 156 | 68151310 | Carbon fiber prepregs |
| 157 | 68151390 | Other carbon fiber products |
| 158 | 69039000 | Other refractory ceramic products |
| 159 | 69041000 | Ceramic building bricks |
| 160 | 69049000 | Ceramic floor tiles, support bricks |
| 161 | 69051000 | Ceramic roof tiles |
| 162 | 69059000 | Other ceramic building products |
| 163 | 69060000 | Ceramic sleeves, pipes, fittings |
| 164 | 69072110 | Ceramic tiles (water absorption ≤0.5%, max surface<7cm) |
| 165 | 69072190 | Ceramic tiles (water absorption ≤0.5%) |
| 166 | 69072210 | Ceramic tiles (0.5% < water absorption ≤10%, max surface<7cm) |
| 167 | 69072290 | Ceramic tiles (0.5% < water absorption ≤10%) |
| 168 | 69072310 | Ceramic tiles (water absorption >10%, max surface<7cm) |
| 169 | 69072390 | Ceramic tiles (water absorption >10%) |
| 170 | 69073010 | Mosaic tiles (max surface<7cm) |
| 171 | 69073090 | Other mosaic tiles |
| 172 | 69074010 | Decorative ceramics (max surface<7cm) |
| 173 | 69074090 | Other decorative ceramics |
| 174 | 69091100 | Porcelain for laboratory, chemical, technical use |
| 175 | 69091200 | Technical ceramics (Mohs hardness ≥9) |
| 176 | 69091900 | Other laboratory/technical ceramics |
| 177 | 69099000 | Ceramic containers for agriculture, transport |
| 178 | 69101000 | Porcelain washbasins, bathtubs, sanitary ware |
| 179 | 69109000 | Pottery washbasins, bathtubs, sanitary ware |
| 180 | 69111011 | Bone china tableware |
| 181 | 69111019 | Other porcelain tableware |
| 182 | 69111021 | Porcelain kitchen knives |
| 183 | 69111029 | Other porcelain kitchen ware |
| 184 | 69119000 | Other porcelain household/ toilet articles |
| 185 | 69120010 | Pottery tableware |
| 186 | 69120090 | Pottery kitchen ware |
| 187 | 69131000 | Porcelain statues, decorative porcelain |
| 188 | 69139000 | Pottery statues, decorative pottery |
| 189 | 69141000 | Other porcelain articles |
| 190 | 69149000 | Other pottery articles |
| 191 | 70010010 | Colorless optical glass blocks |
| 192 | 70010090 | Other broken glass, waste glass, glass blocks |
| 193 | 70023200 | Other unworked glass tubes (low expansion) |
| 194 | 70023900 | Other unworked glass tubes |
| 195 | 7003190001 | Raw glass for LCD/OLED display substrates |
| 196 | 7005290002 | Float glass for LCD/OLED display substrates |
| 197 | 70060000 | Worked glass of 7003-7005 |
| 198 | 70071110 | Toughened safety glass for aircraft, vessels |
| 199 | 70071190 | Toughened safety glass for vehicles |
| 200 | 70071900 | Other toughened safety glass |
| 201 | 70072110 | Laminated safety glass for aircraft, vessels |
| 202 | 70072190 | Laminated safety glass for vehicles |
| 203 | 70072900 | Other laminated safety glass |
| 204 | 70080010 | Insulated/vacuum glass units |
| 205 | 70080090 | Other multi-layer insulated glass units |
| 206 | 70091000 | Vehicle rearview mirrors |
| 207 | 70099100 | Unframed glass mirrors |
| 208 | 70099200 | Other framed glass mirrors |
| 209 | 70101000 | Glass ampoules |
| 210 | 70102000 | Glass stoppers, caps, closures |
| 211 | 70109010 | Large glass containers (>1L) |
| 212 | 70109020 | Medium glass containers (0.33-1L) |
| 213 | 70109030 | Small glass containers (0.15-0.33L) |
| 214 | 70109090 | Mini glass containers (≤0.15L) |
| 215 | 70112010 | Picture tube bulbs and parts |
| 216 | 70112090 | Other CRT unmounted bulbs |
| 217 | 70119010 | Electronic tube unmounted glass shells |
| 218 | 70131000 | Glass-ceramic glassware |
| 219 | 70132200 | Lead crystal glass stemware |
| 220 | 70132800 | Other glass stemware |
| 221 | 70133300 | Other lead crystal glass tumblers |
| 222 | 70133700 | Other glass tumblers |
| 223 | 70134100 | Lead crystal glass table/kitchen ware |
| 224 | 70134200 | Low expansion glass table/kitchen ware |
| 225 | 70134900 | Other glass table/kitchen ware |
| 226 | 70139100 | Other lead crystal glassware |
| 227 | 70139900 | Other glassware |
| 228 | 70140010 | Optical element blanks for optical instruments |
| 229 | 70140090 | Other unworked optical glassware |
| 230 | 70151010 | Photochromic spectacle blanks |
| 231 | 70151090 | Other spectacle lens blanks |
| 232 | 70159020 | Plain photochromic lens blanks |
| 233 | 70161000 | Glass mosaics for inlay/decoration |
| 234 | 70169010 | Stained leaded glass, similar goods |
| 235 | 70169090 | Pressed/molded glass blocks, bricks for construction |
| 236 | 70171000 | Fused silica glassware for lab, hygiene, dispensing |
| 237 | 70172000 | Other lab glassware (low expansion) |
| 238 | 70179000 | Other lab, hygiene, dispensing glassware |
| 239 | 70181000 | Glass beads, imitation pearls, glass articles |
| 240 | 70182000 | Glass beads (diameter ≤1mm) |
| 241 | 70189000 | Lampwork glass statues, ornaments, glass eyes |
| 242 | 70198010 | Glass wool pads |
| 243 | 70199099 | Other glass fibers and products |
| 244 | 70200011 | Conductive glass |
| 245 | 70200013 | Fused silica or fused quartz products |
| 246 | 70200091 | Glass liners for vacuum flasks/insulated containers |
| 247 | 85414200 | Photocells not mounted in modules/assemblies |
| 248 | 85414300 | Photocells mounted in modules/assemblies |
| 249 | 8543400090 | Other electronic cigarettes and similar personal vaporizers |
| No. | Commodity Code | Commodity Name |
|---|---|---|
| 1 | 8506101110 | Button-type mercury-free alkaline zinc-manganese primary cells & batteries (Hg<0.0005%) |
| 2 | 8506101210 | Cylindrical mercury-free alkaline zinc-manganese primary cells & batteries (Hg<0.0001%) |
| 3 | 8506101910 | Other mercury-free alkaline zinc-manganese primary cells & batteries (Hg<0.0001%) |
| 4 | 8506101990 | Other mercury-containing alkaline zinc-manganese primary cells & batteries (Hg ≥0.0001%) |
| 5 | 8506109010 | Other mercury-free manganese dioxide primary cells & batteries (Hg<0.0001%) |
| 6 | 8506109090 | Other mercury-containing manganese dioxide primary cells & batteries (Hg ≥0.0001%) |
| 7 | 8506400010 | Mercury-free silver oxide primary cells & batteries (Hg<0.0001%) |
| 8 | 8506400090 | Mercury-containing silver oxide primary cells & batteries (Hg ≥0.0001%) |
| 9 | 85065000 | Lithium primary cells & batteries |
| 10 | 8506600010 | Mercury-free zinc-air primary cells & batteries (Hg<0.0001%) |
| 11 | 8506600090 | Mercury-containing zinc-air primary cells & batteries (Hg ≥0.0001%) |
| 12 | 8506800011 | Mercury-free fuel cells (Hg<0.0001%) |
| 13 | 8506800019 | Other mercury-free primary cells & batteries (Hg<0.0001%) |
| 14 | 8506800091 | Mercury-containing fuel cells (Hg ≥0.0001%) |
| 15 | 8506800099 | Other mercury-containing primary cells & batteries (Hg ≥0.0001%) |
| 16 | 85069010 | Parts of manganese dioxide primary cells & batteries |
| 17 | 85069090 | Parts of other primary cells & batteries |
| 18 | 85075000 | Nickel-metal hydride storage batteries |
| 19 | 85076000 | Lithium-ion storage batteries |
| 20 | 85078030 | All-vanadium flow batteries |
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