On October 12, 2026, the Ministry of Finance and the State Taxation Administration issued an announcement stating that, effective April 1, 2027, the export tax rebate for products such as electronic cigarette devices would be cancelled.

Announcement on Adjusting Export Tax Rebate Policies for Certain Products

Announcement No. 29 of 2026 issued by the Ministry of Finance and the State Taxation Administration

The following announcement is made regarding adjustments to the export tax rebate policy for certain products:

I. Effective April 1, 2027, the export VAT rebate rate for new energy vehicles will be reduced from 13% to 9%. See Annex 1 for a detailed product list.

II. Effective April 1, 2027, export VAT refunds for products such as electronic cigarette devices 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 New Energy Vehicle Products

2. List of electronic cigarette devices and other related products

Ministry of Finance

State Taxation Administration

October 12, 2026

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