Recently, the Ministry of Finance and the State Taxation Administration officially issued the "Announcement on Adjusting the Export Tax Rebate Policy for Photovoltaic and Other Products" (Announcement No. 2 of 2026 by the Ministry of Finance and the State Taxation Administration), making significant adjustments to the value-added tax export tax rebate policy for photovoltaic, e-cigarette and other products. The relevant new regulations will be gradually implemented from April 1, 2026.
This policy adjustment explicitly includes e-cigarette-related products in the list of products for which VAT export tax rebates will be cancelled, specifically involving two key product categories:
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Product code 2404120000 corresponds to "non-combustion products containing nicotine that do not contain tobacco or reconstituted tobacco," covering disposable e-cigarettes, cartridges, e-liquids, etc. -
Product code 8543400090 corresponds to "other electronic cigarettes and similar personal electronic atomization devices" , including smoking accessories, open-system devices, etc.
Announcement on Adjusting Export Tax Rebate Policies for Photovoltaic Products and Other Products
Announcement No. 2 of 2026 issued by the Ministry of Finance and the State Taxation Administration
The following announcement is made regarding the adjustment of export tax rebate policies for photovoltaic and other products:
I. Effective April 1, 2026, export VAT rebates for photovoltaic and other related products will be cancelled. See Annex 1 for a detailed product list.
II. From April 1, 2026 to December 31, 2026, the VAT export tax rebate rate for battery products will be reduced from 9% to 6%; from January 1, 2027, the VAT export tax rebate for battery products will be cancelled. See Annex 2 for a detailed product list.
Third, for the products subject to consumption tax among the above-mentioned products, the export consumption tax policy will not be adjusted, and the consumption tax refund (exemption) policy will continue to apply.
IV. The export tax rebate rate applicable to the products listed in this announcement shall be determined by the export date indicated on the export customs declaration.
This is to announce.
Attachment: 1. List of photovoltaic and other products
2. Battery Product List
Ministry of Finance and State Taxation Administration
January 8, 2026
Source: https://szs.mof.gov.cn/zhengcefabu/202601/t20260109_3981637.htm?sessionid=
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