Announcement No. 29 of 2026 of the Ministry of Finance and the State Taxation Administration
The relevant matters concerning the adjustment of the export tax rebate policy for certain products are hereby announced as follows:
I. Starting from April 1, 2027, the VAT export tax rebate rate for new energy vehicles shall be lowered from 13% to 9%.
II. Starting from April 1, 2027, the VAT export tax rebate for products such as electronic cigarette devices shall be cancelled.
III. For the above products that are subject to consumption tax, the export consumption tax policy shall not be adjusted, and the consumption tax rebate (exemption) policy shall continue to apply.
IV. The export tax rebate rates applicable to the products listed in this announcement shall be determined by the export date indicated on the export goods declaration form.
It is hereby announced.
Annexes: 1. List of New Energy Vehicle Products
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List of Products Such as Electronic Cigarette Devices
Ministry of FinanceState Taxation AdministrationOctober 12, 2026
