Announcement on matters concerning the adjustment of export tax rebate policies for photovoltaic and other products

Export tax rebates for products such as BDO and methanol will be canceled starting from April 1.

1. Starting from April 1, 2026, the VAT export tax rebates for photovoltaic and other products will be canceled. For the specific product list, which includes products such as BDO (tariff code: 2905399002) and methanol (tariff code: 29051100).

2. From April 1, 2026 to December 31, 2026, the VAT export tax rebate rate for battery products will be reduced from 9% to 6%; starting from January 1, 2027, the VAT export tax rebates for battery products will be canceled.

3. For the products subject to consumption tax among the aforementioned products, the export consumption tax policy shall remain unchanged, and the consumption tax refund (exemption) policy shall continue to apply.

4. The applicable export tax rebate rates for the products listed in this announcement shall be determined based on the export date indicated on the customs declaration form of exported goods.