China cuts the VAT export refund rate for new energy vehicles from 13% to 9% from 1 April 2027
This page records one dated change. For the rules in China as they stand today, see the China guide →
- Jurisdiction
- China
- Tax
- VAT
- Change type
- Update
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 12 October 2026
- Effective
- 1 April 2027
- Authority
- Ministry of Finance and State Taxation Administration of the People's Republic of China
- Systems
- Customs, ERP, Tax engine
- Verified
- Fetched from official source · high confidence
Exporters of new energy vehicles and of e-cigarette devices and similar products from China.
NEV exporters: model the 4-point lower refund for shipments declared on/after 1 Apr 2027.
CustomsERPTax engine
MOF and STA Announcement No. 29 of 2026 (12 October 2026): from 1 April 2027 the VAT export refund rate for new energy vehicles falls from 13% to 9% (product list in Annex 1), and from the same date VAT export refunds are cancelled for e-cigarette devices and similar products (Annex 2); the applicable rate is determined by the export date on the customs declaration.
What changed in detail
Announcement No. 29 of 2026 of the Ministry of Finance and the State Taxation Administration, dated 12 October 2026, adjusts export VAT refund policy for certain products.
From 1 April 2027 the VAT export refund rate for new energy vehicles falls from 13% to 9%; the product list is in Annex 1. From the same date, VAT export refunds are cancelled for e-cigarette devices and similar products, listed in Annex 2. The applicable rate is determined by the export date shown on the customs declaration.
What it means
Because the date on the customs declaration decides the rate, shipments declared on or after 1 April 2027 earn a refund four percentage points lower than before. Exporters pricing long-lead orders should model the lower refund, since the change falls on the exporter’s margin unless it is passed on in price.
Proof
一、自2027年4月1日起，将新能源汽车的增值税出口退税率由13%下调至9%。具体产品清单见附件1。1. From 1 April 2027, the VAT export refund rate for new energy vehicles is reduced from 13% to 9%. The specific product list is in Annex 1.
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