Announcement No. 29 of 2026 of the Ministry of Finance and the State Taxation Administration
For matters concerning the adjustment of export VAT rebate policies for certain products, we hereby announce as follows:
- 1. Effective April 1, 2027, the VAT export rebate rate for new energy vehicles shall be reduced from 13% to 9%. The detailed product list is set out in Annex 1.
- 2. Effective April 1, 2027, VAT export rebates for products such as electronic cigarette equipment and devices shall be abolished. The detailed product list is set out in Annex 2.
- 3. For products subject to consumption tax among the aforesaid products, the export consumption tax policy shall remain unchanged, and the consumption tax rebate (exemption) policy shall continue to apply.
- 4. The applicable export rebate rates for products specified in this Announcement shall be determined based on the export date stated on the export goods declaration form.
This Announcement is hereby issued.
Annex — Product List
The HS codes and product descriptions set out below are covered by this Announcement:
| No. | HS Code | Product Description |
| 19 | 4418890090 | Other wooden engineering structural wood products (including bamboo) |
| 20 | 4418910090 | Other bamboo builders’ woodwork for other building purposes |
| 21 | 4419110090 | Other bamboo bread boards, chopping boards and similar boards |
| 22 | 4419121090 | Other bamboo disposable chopsticks |
| 23 | 4419129090 | Other bamboo chopsticks (excluding disposable) |
| 24 | 4421911090 | Other bamboo round sticks, round rods, ice cream sticks, tongue depressors and similar disposable articles |
Source: Ministry of Finance of the People’s Republic of China
