{"id":51647,"date":"2026-01-16T16:33:38","date_gmt":"2026-01-16T08:33:38","guid":{"rendered":"https:\/\/www.abesmoke.com\/?p=51647"},"modified":"2026-01-16T16:33:38","modified_gmt":"2026-01-16T08:33:38","slug":"ministry-of-finance-and-state-taxation-administration-export-tax-rebates-for-products-such-as-e-cigarettes-will-be-cancelled-effective-april-1st","status":"publish","type":"post","link":"https:\/\/www.abesmoke.com\/en\/a\/51647","title":{"rendered":"Ministry of Finance and State Taxation Administration: Export tax rebates for products such as e-cigarettes will be cancelled, effective April 1st."},"content":{"rendered":"<p data-pm-slice=\"0 0 []\"><span dir=\"auto\">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.<\/span><\/p>\n<p><span dir=\"auto\">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:<\/span><\/p>\n<ul class=\"list-paddingleft-1\">\n<li>\n<section><span dir=\"auto\">Product code 2404120000 corresponds to\u00a0\u00a0<\/span><span dir=\"auto\">\"non-combustion products containing nicotine that do not contain tobacco or reconstituted tobacco,\"\u00a0<\/span><span dir=\"auto\">covering disposable e-cigarettes, cartridges, e-liquids, etc.<\/span><\/section>\n<\/li>\n<li>\n<section><span data-pm-slice=\"1 1 [&quot;list&quot;,{&quot;type&quot;:&quot;ul&quot;,&quot;style&quot;:&quot;list-style-type: disc;&quot;,&quot;class&quot;:&quot;list-paddingleft-1&quot;,&quot;start&quot;:null},&quot;listitem&quot;,{&quot;style&quot;:&quot;color: rgb(31, 35, 41);font: 16px \/ 24px ui-sans-serif, system-ui, sans-serif, \\&quot;Apple Color Emoji\\&quot;, \\&quot;Segoe UI Emoji\\&quot;, \\&quot;Segoe UI Symbol\\&quot;, \\&quot;Noto Color Emoji\\&quot;;font-size: 16px;font-weight: 400;line-height: 24px;text-align: left;white-space: normal;display: list-item;flex: 0 1 auto;flex-direction: row;justify-content: normal;align-items: normal;padding: 0px;margin: 0px;background: rgba(0, 0, 0, 0) none repeat scroll 0% 0% \/ auto padding-box border-box;background-color: rgba(0, 0, 0, 0);&quot;},&quot;para&quot;,{&quot;tagName&quot;:&quot;section&quot;,&quot;attributes&quot;:{&quot;style&quot;:&quot;margin-bottom: 16px;&quot;},&quot;namespaceURI&quot;:&quot;http:\/\/www.w3.org\/1999\/xhtml&quot;}]\"><span dir=\"auto\">Product code 8543400090 corresponds to\u00a0\u00a0<\/span><span dir=\"auto\">\"other electronic cigarettes and similar personal electronic atomization devices\"\u00a0<\/span><span dir=\"auto\">, including smoking accessories, open-system devices, etc.<\/span><\/span><\/section>\n<\/li>\n<\/ul>\n<section><img decoding=\"async\" src=\"https:\/\/www.abesmoke.com\/wp-content\/uploads\/2026\/01\/1768552418-OZZ0h6nO.png\" \/><\/section>\n<section><img decoding=\"async\" src=\"https:\/\/www.abesmoke.com\/wp-content\/uploads\/2026\/01\/1768552418-x0Cke2EH.png\" \/><\/section>\n<section><\/section>\n<section><span dir=\"auto\">The following is the original text of the announcement:<\/span><\/section>\n<h2 data-pm-slice=\"0 0 []\"><span dir=\"auto\">Announcement on Adjusting Export Tax Rebate Policies for Photovoltaic Products and Other Products<\/span><\/h2>\n<p><b><span dir=\"auto\">Announcement No. 2 of 2026 issued by the Ministry of Finance and the State Taxation Administration<\/span><\/b><\/p>\n<p><span dir=\"auto\">The following announcement is made regarding the adjustment of export tax rebate policies for photovoltaic and other products:<\/span><\/p>\n<p><span dir=\"auto\">\u3000\u3000I. Effective April 1, 2026, export VAT rebates for photovoltaic and other related products will be cancelled. See Annex 1 for a detailed product list.<\/span><\/p>\n<p><span dir=\"auto\">\u3000\u3000II. 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.<\/span><\/p>\n<p><span dir=\"auto\">\u3000\u3000Third, 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.<\/span><\/p>\n<p><span dir=\"auto\">\u3000\u3000IV. 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.<\/span><\/p>\n<p><span dir=\"auto\">\u3000\u3000This is to announce.<\/span><\/p>\n<p><span dir=\"auto\">\u3000\u3000Attachment: 1. List of photovoltaic and other products<\/span><\/p>\n<p><span dir=\"auto\">\u3000\u3000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a02. Battery Product List<\/span><\/p>\n<p><span dir=\"auto\">\u3000\u3000Ministry of Finance and State Taxation Administration<\/span><\/p>\n<p><span dir=\"auto\">\u3000\u3000January 8, 2026<\/span><\/p>\n<p><span dir=\"auto\">Source:\u00a0<\/span><span dir=\"auto\">https:\/\/szs.mof.gov.cn\/zhengcefabu\/202601\/t20260109_3981637.htm?sessionid=<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>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\" (Ann &hellip;<\/p>","protected":false},"author":2,"featured_media":51648,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-51647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/posts\/51647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/comments?post=51647"}],"version-history":[{"count":0,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/posts\/51647\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/media\/51648"}],"wp:attachment":[{"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/media?parent=51647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/categories?post=51647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abesmoke.com\/en\/wp-json\/wp\/v2\/tags?post=51647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}