In one sentence
The 2026 export rebate adjustment hinges on two timelines and two treatments: 249 product categories see rebate rates go to zero from April 1, 2026; 22 battery categories drop from 9% to 6% from April 1, 2026 and are fully cancelled from January 1, 2027. To determine exposure, do not rely on product names — match the export date on the customs declaration, the 10-digit HS code, and the STA Export Rebate Rate Library 2026A edition line by line. Rebate cancellation means the VAT previously refunded must be absorbed by the exporter: for goods with a former 13% rate, every CNY 1,000,000 of FOB value now costs about CNY 130,000 more — re-quote, re-margin, revise contract clauses, offset with logistics savings are the four must-do actions now.
1. Policy overview
The adjustment is based on Ministry of Finance & STA Notice No. 2 of 2026 ("Adjusting Export Rebate Policy for Photovoltaic and Other Products"), effective April 1, 2026. The STA released the Export Rebate Rate Library 2026A edition on March 3, 2026 (STA Goods & Labor Tax Letter No. 27 of 2026) as the official lookup for line-by-line rate verification. Two timelines, two treatments:
| Treatment | # of categories | Effective | Change |
|---|---|---|---|
| Rebate cancelled outright | 249 | From April 1, 2026 | Rate to 0% |
| Batteries: phased step-down | 22 | 2026.4.1 → 6% 2027.1.1 → 0% |
9% → 6% → 0% |
Total: 271 categories (249 + 22). For listed products that also carry consumption tax, the notice specifies export consumption tax policy is unchanged — existing consumption tax rebate/exemption continues.
2. The 249 cancelled categories by sector
The 249 categories span chemicals, plastics, stone, abrasives, building materials, ceramics, glass, solar cells, and e-cigarettes. Whether a given shipment is affected must still be verified against Annex 1 of the notice and the 2026A Library by HS code. Sector risk overview:
| Sector | ~Count | Representative HS / products | Impact note |
|---|---|---|---|
| Chemicals & organic compounds | ~90 | Methanol 29051100, ethylene glycol 29053100, LiPF6 28269020, LiMn2O4 28416910, LiCoO2 2841900010 | Largest group; battery cathode precursors hit hard |
| Plastics & polymers | ~7 | PVC 39041090/39042100/39042200, polyether 39072990, silicone 39100000 | PVC export volume huge; price competitiveness hit |
| Stone & slate | ~13 | Marble, granite, limestone worked 6802–6803 | Traditional export strengths; headstones & building stone |
| Abrasives | ~12 | Grindstones, sharpening stones, sandpaper 6804–6805 | Low value-add but steady volumes; small makers squeezed |
| Building materials & insulation | ~30 | Rock wool 68061090, gypsum board 6809, cement brick 6810, carbon fiber fabric 68151200 | Carbon fiber etc. hit Europe/US building markets |
| Ceramics | ~36 | Ceramic tiles 6907, sanitary ceramics 6910, tableware 6911/6912, technical ceramics 6903/6909 | Widest impact; Foshan/Chaozhou/Zibo hubs under pressure |
| Glass & glassware | ~50 | Flat glass 7003/7005, safety glass 7007, glass containers 7010, glassware 7013 | Covers nearly the entire glass chain |
| Solar cells | 2 | Unassembled photovoltaic cells 85414200, assembled PV modules 85414300 | Huge export volumes; margin compression |
| E-cigarettes & nicotine | 2 | Nicotine inhaling products 2404120000, e-cigarettes 8543400090 | Continues e-cigarette regulatory tightening |
The full 249-item list (HS codes and original product names) is available in the companion news article's Annex 1 table, or directly from the MOF Annex 1 PDF.
3. 22 battery categories: phased exit
Unlike the 249 "one-cut" categories, batteries exit in two stages with a buffer period:
- Stage 1 (from April 1, 2026): rebate rate cut from 9% to 6%
- Stage 2 (from January 1, 2027): rebate rate goes to zero, fully cancelled
The 22 battery categories include:
- Primary batteries: alkaline manganese (button, cylindrical), silver oxide, lithium primary, zinc-air, fuel cells and parts (8506 series in full)
- Accumulators: NiMH 85075000, lithium-ion accumulators 85076000, vanadium redox flow 85078030, other accumulators 85078090 and parts 85079090
Lithium-ion accumulators (85076000) are among China's largest single export items, with China holding over 60% global share in EV and storage batteries. Stepping the rebate from 9% down to zero will materially raise costs for battery, EV (with on-board batteries), and energy-storage system exports.
4. Filing rules from April 2026 onward
Combining Notice No. 2 and the 2026A Library, exporters should anchor on four rules:
- Rate is set by the export date on the customs declaration — not the loading date, B/L date, or contract date. Critical-period orders (Mar 31 vs Apr 1) must verify the actual customs export date.
- HS code is decisive, not product name — similar names can map to different codes and different rebate rates; match line by line against the notice annex and 2026A Library by 10-digit HS code. See our HS Code Lookup & Classification Guide.
- Batteries have two stages — April 1 to December 31, 2026 uses 6%; from January 1, 2027 uses 0%. Battery exporters cannot keep using the old 9% baseline.
- Consumption tax policy is unchanged — for listed products also subject to consumption tax, the export consumption tax rebate/exemption continues; VAT rebate cancellation and consumption tax rebate/exemption must be filed separately.
5. Rebate calculation & cost impact
Export rebate in essence refunds VAT already paid on domestic inputs. When the rate goes to zero, that VAT becomes a cost the exporter must absorb — directly raising export cost and compressing margin.
5.1 Basic formula
Rebate amount = FOB value × rebate rate
FOB value is what's declared on the customs declaration (CIF/CFR quotes must be converted back to FOB before calculating the rebate). Zero rate means zero rebate — the VAT previously recovered is lost.
5.2 Cost-impact examples
| Scenario | FOB value | Old rate | Old rebate | New rate | New rebate | Cost increase |
|---|---|---|---|---|---|---|
| Ceramic tiles (249-list) | CNY 1,000,000 | 13% | CNY 130,000 | 0% | 0 | +CNY 130,000 |
| PV modules (249-list) | CNY 5,000,000 | 13% | CNY 650,000 | 0% | 0 | +CNY 650,000 |
| Li-ion battery (22-list, 2026.4–12) | CNY 2,000,000 | 9% | CNY 180,000 | 6% | CNY 120,000 | +CNY 60,000 |
| Li-ion battery (22-list, from 2027.1.1) | CNY 2,000,000 | 9% | CNY 180,000 | 0% | 0 | +CNY 180,000 |
Figures are simplified and omit "exemption-credit-refund" mechanics such as the non-creditable portion. Production enterprises use the "exemption-credit-refund" method and foreign-trade enterprises use the "exemption-refund" method; reconciliations differ slightly. Have finance/tax compute against your enterprise's actual method.
6. Critical-period orders & filing checks
Orders straddling March 31 and April 1 are the highest-error zone. Run this four-step check on each:
- Verify customs export date: confirm whether the date on the declaration is on/before March 31 or on/after April 1; if incorrect, apply to customs for correction.
- Verify HS code: look up each code against the notice annex and 2026A Library to confirm whether it is on the cancelled or battery-down list; same-name-different-code cases need extra care.
- Align contract price with filing basis: FOB/CIF/CFR quote, customs-declared price, and rebate-filing price must share one basis; CIF/CFR quotes must separately declare freight and insurance — do not fold them into the rebate base.
- Re-check post-April-1 shipments already filed under old rates: affected goods shipped after April 1 but not yet filed must use the new rate; if misfiled under the old rate, contact the competent tax authority promptly to correct.
7. Exporter action checklist: pricing, margin, contracts, logistics
Policy is live. Execute on five fronts now:
- Re-quote: for orders delivering after April 1, re-compute FOB/CIF at zero (or 6% for batteries); communicate price changes to buyers in writing, not verbally.
- Re-margin: rerun margin and cash-collection rhythm at zero rebate; for thin-margin categories (ceramic tiles, PVC, glass containers), assess whether to pause or downsize orders if prices can't be raised.
- Revise contract clauses: new or renewed contracts should include "rebate-policy-change force majeure" and "rate-linkage" clauses defining how price is shared when policy shifts; existing long-term contracts without a rebate buffer should be renegotiated via a supplemental agreement.
- Battery two-stage plan: battery exporters must model both the April–December 2026 (6%) and 2027-onward (0%) baselines; evaluate feasibility of pulling shipments forward into 2026 for long-term orders.
- Offset via logistics savings: part of the rebate loss can be offset by freight savings — multi-carrier rate-shopping and space locking, smarter stuffing and routing, China-Europe rail and sea-rail combos to cut per-box cost. See Section 8.
8. How Mighty International can help
As a Qingdao-based forwarder with 26 years of experience, Mighty International supports exporters through the rebate adjustment period with:
- Sea / air / rail booking and re- planning across all modes, helping you re-pace shipments under zero-rebate and lower per-box freight.
- One-stop customs declaration & inspection, ensuring customs export date, HS code, and declared price align with rebate-filing basis to avoid filing failures.
- Specialized stuffing and transport for affected categories — chemicals, PV modules, ceramics, glass — including dangerous-goods compliance, special-equipment selection, and destination-country customs support.
- Global lane rate comparisons and optimal routing, turning freight savings into a partial offset for rebate losses.
- Rebate-filing document coordination: we align customs declaration, B/L, packing list, and commercial invoice for consistency so finance and tax can file cleanly.
Not sure if your product is on the cancelled list?
Send us the product name, HS code, and destination port — our customs and trade team will respond within one business day with a preliminary assessment, rebate-impact estimate, and logistics-offset options.
Contact Us9. Official library & annex links
- MOF & STA Notice on Adjusting Export Rebate Policy for Photovoltaic and Other Products (No. 2 of 2026)
- Annex 1: Photovoltaic & other products (249-item PDF)
- Annex 2: Battery products (22-item PDF)
- STA Release of Export Rebate Rate Library 2026A (STA Goods & Labor Tax Letter No. 27 of 2026)
- MOF & STA Notice on Export Business VAT & Consumption Tax Policy (No. 11 of 2026)
- STA Export Business VAT & Consumption Tax Rebate/Exemption Management Measures (No. 5 of 2026)
The Library is updated as policy changes (e.g., 2026B, 2026C). Filing must use the latest edition at the time of filing. Subscribe to update alerts in the e-Tax Portal's export rebate module.
FAQ
How do I check my product's rebate rate after the 2026 changes?
Use the export date on the customs declaration and look up the 10-digit HS code in the STA Export Rebate Rate Library (2026A and later). Similar product names don't guarantee the same rate — match by 10-digit HS code. The Library is in the e-Tax Portal's export rebate module or on provincial tax-authority sites.
Shipped before April 1 but declared after — which rate applies?
The customs declaration's export date governs — not loading, B/L, or contract date. For Mar 31 / Apr 1 straddling orders, verify the actual customs export date; goods not yet declared before the cutover use the new rate from April 1.
Will battery rebate rates change again in 2027?
Yes. The 22 battery categories exit in two stages: April 1 to December 31, 2026 at 6%; from January 1, 2027 at 0% (fully cancelled). Model pricing and margin against both dates.
How can exporters absorb the cost increase after rebates are cancelled?
Three paths: (1) negotiate price adjustments with buyers (re-quote at zero-rebate baseline); (2) shift to higher-value products or expand domestic sales; (3) optimize supply-chain and logistics costs to partially offset. Solar, ceramics, glass, PVC will stay under pressure — plan ahead.
For listed products also carrying consumption tax, is the consumption tax rebate retained?
Yes. The notice specifies export consumption tax policy is unchanged; existing consumption tax rebate/exemption continues. VAT rebate cancellation and consumption tax rebate/exemption must be filed separately.
References & further reading
- Mighty International news: 271 export rebate cancellations effective April 2026: full list, filing rules, and response guide (includes full HS-code annex tables for the 249 and 22 categories)
- Mighty International news: First-week practical feedback on the new rebate rules
- Related guides: HS Code Lookup & Classification Guide, Incoterms 2020 Complete Guide, Bill of Lading Types & Handling Guide
Disclaimer: This article is for general knowledge only. Specific rebate rates, filing rules, and regulatory requirements are subject to the original MOF/STA notices and the latest Export Rebate Rate Library. For specific business cases, follow your enterprise's actual refund method and the advice of your competent tax and customs authorities.