News - Two Export Tax Rebate Rate Adjustments Announced! Distinguish Between Export Date and Declaration Date to Avoid Tax Rebate Losses

Official Policy Update

Ministry of Finance and State Taxation Administration Announcement No. 29 of 2026 — The export tax rebate adjustment announcement clarifies that the rebate rates for two categories of products will be adjusted, effective April 1, 2027:

Adjustment 1

The VAT export tax rebate rate for new energy vehicles will be reduced from 13% to 9%.

Adjustment 2

The VAT export tax rebate will be canceled for products such as electronic cigarette devices.

Key takeaway:

The determination of the tax rebate rate depends on the “Export Date” on the customs declaration form, not the tax declaration date!

A common pitfall for many enterprises:

Goods are declared to customs well in advance, but the tax rebate declaration is only filed much later; or customs declaration is made early, but the goods leave the country late.

Export Date ≠ Declaration Date. The policy criteria only recognize the Export Date!

I. What Exactly Are These Two Dates?

1 Export Date (The core factor for determining the tax rebate rate)

•Customs declaration for export of goods (excluding bonded zones): Based on the export date indicated on the customs declaration form. This date is usually the date when the means of transport completes the exit procedures and the goods actually leave the country. This date is used to match the applicable tax rebate rate.
•Bonded zones/Exports through bonded zones: Based on the departure date on the Outbound Goods Filing List.
•Non-customs declaration exports: Based on the date the export invoice is issued.

Prompt: Generally, the export date on the customs declaration form is the actual date the goods leave the country. However, if an enterprise declares early but the goods leave late, attention should be paid to the discrepancy between the export date on the customs declaration and the actual departure date to avoid misjudgment.

2 Declaration Date is Divided into Two Types; Do Not Confuse Them:

•Customs Declaration Date: The time when the enterprise submits customs declaration materials to customs (often earlier than the actual departure).
•Tax Rebate Declaration Date: The time when the finance department submits tax rebate materials via the electronic tax bureau (can be declared months after export).

Policy original text:

The applicable tax rebate rate for products adjusted this time is defined by the export date indicated on the export goods customs declaration form. Even if you only file for the tax rebate after April 1, 2027, as long as the export date on the customs declaration form is before April 1, 2027, the old tax rebate rate still applies; conversely, if the goods’ export date is on or after April 1, 2027, the new tax rebate rate is directly implemented.

Example:

① Export date on the customs declaration form: March 28, 2027; tax rebate declared in May 2027. [Result] The export date is before the policy takes effect, so new energy vehicles are still rebated at 13%.

② Export date on the customs declaration form: April 5, 2027; tax rebate declared on April 10, 2027. [Result] The export date falls within the new policy period, so new energy vehicles can only be rebated at 9%.

II. What Should Enterprises Do Now to Reduce Losses?

Step 1: Immediately Review Orders

Check undelivered orders on hand to distinguish whether they involve products on the new energy vehicle or electronic cigarette device lists.
Check commodity HS codes against the announcement’s appendix list to confirm whether they fall within the adjustment scope.

Step 2: Advance Planning

For products on the list:

Before April 1, 2027: Ensure the export date on the customs declaration form falls before the deadline.
After April 1, 2027: Factor reduction into external quotations and contract pricing.

Note: Simply declaring to customs in advance is useless! The core checkpoint is the export date indicated on the customs declaration form (usually the actual date the goods leave the country). Do not just rush the customs declaration submission time.

Step 3: Standardize Documents

Track manifest and customs clearance progress, verify electronic port data.
Lock in input invoices and maintain tax exemption/credit ledgers.
Distinguish between bonded zone and non-customs declaration rules.
Conduct pre-declaration for tax rebates to verify commodity codes.

Step 4: Manage Foreign Exchange

Export goods must complete foreign exchange receipts before April 30 of the year following the customs export date. In special circumstances where foreign exchange cannot be received, prepare evidence materials for deemed foreign exchange receipts in advance.

III. Quick Overview of Common Questions

Q: If customs declaration is made in advance in March 2027, but the goods actually leave the country on April 5, 2027, does the new tax rate apply?

A: Yes! The core factor is the export date indicated on the customs declaration form. As long as the export date is ≥ April 1, 2027, the new policy applies.

Q: Will consumption tax be adjusted accordingly?

A: This adjustment only covers the VAT export tax rebate rate. For products involving consumption tax, the consumption tax rebate (exemption) policy remains unchanged.

The effective node of the tax rebate rate adjustment depends on the export date indicated on the customs declaration form; the tax rebate declaration date does not determine the tax rate. Foreign trade enterprises should not just focus on the declaration time, but must manage shipping schedules, departure times, and order quotations in advance. Review your orders on hand now, calculate profits in advance, adjust quotation plans, and protect your enterprise’s export profits!

Forward this to your company’s business, procurement, and finance colleagues to avoid tax rebate losses in advance!

Post time: Oct-19-2026