Attention, business leaders!
Starting from April 1, 2026, a number of new export tax rebates and import and export tax regulations will be officially implemented, which will directly affect the financial and tax processing and compliance management of enterprises.
The following is a detailed summary of the core points of these new regulations to help you quickly understand the policy and respond in advance.
1. Adjustments to the export tax rebate policy for photovoltaic and other products
The policy is based on the “Announcement of the Ministry of Finance and the State Administration of Taxation on Adjusting the Export Tax Refund Policy for Photovoltaic and Other Products” (Ministry of Finance
State Administration of Taxation Announcement No. 2 of 2026).
Starting from April 1, 2026, the export value-added tax rebate for photovoltaic and other products will be cancelled.
For battery products, from April 1, 2026 to December 31, 2026, the tax rebate rate will be reduced from 9% to 6%; starting from January 1, 2027, the export tax rebate will be cancelled.
Special reminder: For products involving consumption tax, the export tax will still be refunded (exempted) according to the current policy; the applicable tax refund shall be based on the export date of the customs declaration form, and enterprises must focus on controlling the customs declaration time node.
II. Implementation of Agreement Rates on Goods Imported from Congo (Brazzaville)
According to the Announcement of the Customs Tariff Commission of the State Council on the Implementation of Agreement Rates on the Early Harvest Arrangement of the Economic Partnership Agreement for Common Development on Some Imported Goods Originating in Congo (Brazzaville) (Tax
Committee Announcement No. 4 of 2026), starting from April 1, 2026, the “Arrangement for the Early Harvest of the Economic Partnership Agreement between the Government of the People’s Republic of China and the Government of the Republic of Congo” will apply to some imported goods originating in Congo (Brazzaville) to implement the agreement tax rate.
Qualified companies can enjoy tariff preferences. It is recommended that companies check the origin of goods and applicable tax rates in advance to optimize procurement costs.
3. New Regulations on Export Tax Refund (Exemption) Management (Key Focus)
The policy basis is the “Announcement of the State Administration of Taxation on the Issuance of the Measures for the Administration of Value-Added Tax and Consumption Tax Refund (Exemption) for Export Business” (State Administration of Taxation Announcement No. 5 of 2026).
This new regulation clarifies the write-off and foreign exchange collection time requirements and operating specifications for a number of export businesses, which is the top priority for corporate compliance.
1. Write-off of imported processing business (manufacturing enterprise)
The time requirement is to complete the write-off application for the previous year before April 30 of each year.
If the application is not processed on time, export tax refund (exemption) will be suspended.
The operation process is to obtain customs data -> Verification manual -> Submit verification form -> Submit adjustment form for data inconsistency.
Declared adjustments must be completed based on the data in the write-off form within the first reporting period after the competent tax authority confirms the write-off.
2. Duty-free write-off for processing with supplied materials
The time requirement is from the month following the day when the customs completes the write-off procedures to April 30 of the following year.
Submission materials include write-off application form, customs write-off completion notice, customs declaration form, tax exemption certificate, etc.
3. Duty-free write-off for exported cigarettes
The time requirement is from the month following the date of customs declaration to April 30 of the following year. It is applicable to enterprises that purchase/self-produce/entrust export cigarettes.
4. Time limit requirements for collection of foreign exchange (very critical)
For export goods that taxpayers declare export tax refund (exemption), they must complete the collection of foreign exchange before April 30 of the following year after the date of export declaration.
Special note: if the declaration is made after April 30 of the following year following the date of customs declaration for export, no tax refund shall be claimed.
This new regulation covers multiple core links such as export tax rebates, import and export tariffs, and business write-offs, with intensive time nodes and clear operational requirements.
Enterprises need to sort out their business and check information in advance to avoid overdue effects on tax refund (exemption) processing.
If your company is involved in photovoltaics, battery exports, or processing of imported materials, processing of supplied materials, etc., there is a professional finance and tax team that can provide policy implementation guidance, compliance process optimization, data review and agency services, etc., to help you respond to new regulations efficiently and reduce financial and tax risks.
