The policy is now live: 249 products are at 0%, and 22 battery items have already been cut to 6%
Updated on April 7, 2026: Announcement No. 2 of 2026 from the Ministry of Finance and State Taxation Administration took effect on April 1, 2026. On March 3, 2026, the State Taxation Administration also released the 2026A export rebate-rate database. Companies should not rely on product names alone. The correct filing outcome depends on the export date shown on the customs declaration, the exact HS code, and the 2026A rebate-rate database.
1. Key Policy Points at a Glance
This adjustment involves two timelines and two treatment methods. Exporters must clearly distinguish between them:
| Adjustment Type | Products | Effective Date | Change |
|---|---|---|---|
| Full cancellation | 249 items | April 1, 2026 | Rebate rate drops to 0% |
| Phased reduction (batteries) | 22 items | Apr 1, 2026: cut to 6% Jan 1, 2027: cancelled |
9% → 6% → 0% |
"After April 1, 2026, the biggest operational risk is no longer whether the rule has taken effect, but whether the HS code, customs export date, and rebate-rate database have all been matched correctly."
2. The 249 Products Losing Rebates — Category Breakdown
The 249 cancelled items span an exceptionally wide range. The summary below helps identify exposure quickly, but actual eligibility must still be checked against the annexes to the official announcement and the 2026A export rebate-rate database by HS code.
2.1 Chemicals & Organic Compounds (~90 items)
The largest category in this round. Includes bulk chemicals such as methanol (29051100), ethylene glycol (29053100), 1,4-butanediol (2905399002), and trichloroethylene (29032200), along with numerous organophosphorus compounds, phosphate ester derivatives, and pesticide intermediates.
Notably, several lithium battery cathode precursors are included: lithium hexafluorophosphate (28269020), lithium manganate (28416910), lithium cobalt oxide (2841900010), lithium nickel cobalt manganese oxide (28429030), lithium nickel cobalt aluminum oxide (28429060), and their hydroxide intermediates. These are critical raw materials for power and energy storage batteries, and the rebate cancellation will directly raise export costs across the entire lithium battery supply chain.
2.2 Plastics & Polymers (~7 items)
Covers PVC (39041090, 39042100, 39042200), polyether (39072990), and polysiloxane (silicone) (39100000) in primary forms. PVC is one of China's highest-volume chemical exports; losing rebates will significantly impact price competitiveness in Southeast Asian and African markets.
2.3 Stone & Slate Products (~13 items)
Includes processed marble, travertine, granite, and limestone products and stone carvings (68022120–68030090) — traditional Chinese export strengths. Decorative stone, memorial headstones, and building slabs all lose their rebates.
2.4 Abrasives & Grinding Products (~12 items)
Covers grinding wheels, millstones, sandpaper, and abrasive cloth (68041000–68053000). These are low-value-added but steady-volume exports; the cancellation hits small and medium abrasive manufacturers hardest.
2.5 Building Materials & Insulation (~30 items)
Spans a wide range: mineral/rock wool (68061090), gypsum boards (68091100–68099000), cement bricks and precast components (68101100–68109990), asbestos and non-asbestos fiber-cement panels (68114010–68118990), and carbon fiber fabrics and prepregs (68151200–68151390).
The removal of rebates on carbon fiber products and aluminum silicate fiber — high-end building materials — deserves particular attention from companies exporting to European and American construction markets.
2.6 Ceramics (~36 items)
One of the most broadly impacted categories. Includes:
- Building ceramics: ceramic tiles, floor tiles, mosaics (69072110–69074090) — China is the world's largest ceramic tile exporter; the rebate cancellation will significantly affect major production hubs such as Foshan, Chaozhou, and Zibo
- Sanitary ceramics: porcelain/ceramic basins, bathtubs, toilets (69101000, 69109000)
- Tableware: bone china, porcelain kitchenware, ceramic tableware (69111011–69120090)
- Decorative & industrial ceramics: figurines, ornamental items, and other ceramic articles (69131000–69149000)
- Technical ceramics: refractory ceramics, laboratory ceramics (69039000–69091900)
2.7 Glass & Glass Products (~50 items)
Covers virtually the entire glass value chain from raw materials to finished goods:
- Raw materials & semi-finished: cullet, glass blocks, unworked glass tubes (70010010–70023900)
- Flat glass: LCD/OLED substrate glass (7003190001, 7005290002)
- Safety glass: toughened and laminated safety glass (70071110–70072900)
- Insulating glass: hollow/vacuum insulating units (70080010–70080090)
- Mirrors: vehicle rearview and other framed/unframed mirrors (70091000–70099200)
- Glass containers: ampoules, bottles, jars, stoppers (70101000–70109090)
- Glassware: stemware, tableware, lead crystal (70131000–70139900)
- Optical & laboratory glass: lens blanks, lab glassware (70140010–70179000)
- Glass fiber: mats and other glass fiber products (70198010, 70199099)
- Other: conductive glass, vacuum flask inners (70200011–70200091)
2.8 Solar Cells (2 items)
Both unassembled photovoltaic cells (85414200) and assembled solar modules (85414300) are on the list. Given the massive scale of China's solar exports, this cancellation will have a direct and far-reaching impact on the photovoltaic industry's export margins.
2.9 E-cigarettes & Nicotine Products (2 items)
Non-combustion nicotine inhalation products (2404120000) and other e-cigarettes/personal vaporizers (8543400090) lose their rebates, continuing the regulatory tightening trend on the e-cigarette sector.
3. 22 Battery Products: Phased Rebate Elimination
Unlike the 249 items above, battery products follow a gradual phase-out with a built-in buffer period:
- Phase 1 (from April 1, 2026): rebate rate cut from 9% to 6%
- Phase 2 (from January 1, 2027): rebate rate drops to zero — fully cancelled
The 22 battery items include:
- Primary batteries: alkaline manganese (button, cylindrical), silver oxide, lithium primary cells, zinc-air, fuel cells, and their parts (HS 8506 series)
- Rechargeable batteries: nickel-metal hydride (85075000), lithium-ion batteries (85076000), vanadium redox flow batteries (85078030), other accumulators (85078090), and parts (85079090)
Lithium-ion batteries (85076000) stand out as one of the world's highest-volume single export items. China commands over 60% of the global market for power and energy storage batteries. The phased reduction from 9% to zero will have major cost implications for battery exporters, EV manufacturers (whose vehicles contain battery packs), and energy storage system exporters alike.
4. Filing Rules After April 2026
Based on Announcement No. 2 of 2026 and the 2026A export rebate-rate database, exporters should focus on four practical filing rules:
- The customs export date controls the rate: the official rule uses the export date shown on the customs declaration, so borderline shipments around March 31 and April 1 need extra review
- HS code controls, not product naming: similar product descriptions can map to different codes and different rebate treatment; every item should be checked against the annexes and the 2026A database
- Battery products follow a two-step timetable: the 6% rebate rate applies from April 1 to December 31, 2026, and drops to 0% on January 1, 2027
- Consumption tax treatment did not change: for products on the list that are also subject to consumption tax, the export consumption tax refund/exemption policy remains in place
5. Impact Analysis for Exporters
Losing the rebate means exporters must absorb the VAT that was previously refunded. Key impacts include:
- Direct cost increase: For products previously enjoying a 13% rebate, every CNY 1 million in export value now costs roughly CNY 130,000 more. Thin-margin categories like ceramic tiles, PVC, and glass containers face the greatest squeeze
- Pricing overhaul required: Companies with existing long-term contracts that did not build in rebate-fluctuation buffers may see short-term losses
- Supply chain restructuring may accelerate: Lower-value-added products may lose export competitiveness, potentially driving production shifts to Southeast Asia or the Middle East. Higher-value players will need to offset costs through technology upgrades or brand premiums
- Margin and cash-flow pressure is now immediate: for affected cargo exported on or after April 1, 2026, companies can no longer recover VAT at the old rate, so margins, payment terms, and working-capital assumptions must be recalculated now
6. Practical Recommendations for Exporters
The policy is already in force. Exporters should act on the following items immediately:
- Review post-April 1 shipments first: Cross-check every active contract's HS codes against the cancellation and battery lists, especially cargo that has shipped after April 1 but has not yet completed rebate filing
- Recalculate export pricing: For deliveries on or after April 1, 2026, re-quote FOB/CIF prices based on either 0% rebate or 6% for the relevant battery items and communicate adjustments with buyers early
- Plan for the battery phase-out: Battery exporters need a two-phase costing model — 6% rebate from April to December 2026, then zero from 2027
- Recheck declaration dates and filing documents: For shipments around the March-April cutover, confirm that the customs export date, HS code, contract pricing, and rebate filing logic are all consistent
- Optimize product mix long-term: Consider shifting toward higher-value products, expanding domestic sales channels, or exploring overseas production to offset rising export costs
7. How Mighty International Can Help
With 26 years of international logistics expertise, Qingdao Mighty International offers:
- Ocean, air, and rail booking support to re-sequence shipments under the new rebate rates
- One-stop customs declaration and inspection, ensuring compliant rebate filing
- Specialized packing and transport solutions for chemicals, solar modules, ceramics, glass, and other sensitive cargo
- Freight rate comparisons and optimal routing across major global trade lanes
The policy is already in force. The priority now is rate verification, repricing, and accurate customs filing. For booking, customs, or rebate-filing support, please contact Mighty International.
8. Official Annex Tables
For easier HS-code checking by sales, customs, and finance teams, the two annex PDFs have been organized below as searchable tables. The product names are kept in their original official Chinese wording to preserve classification accuracy; actual execution should still follow the published annexes and the latest rebate-rate database.
Annex 2: Battery Product List (22 items; 6% from April 1 through December 31, 2026)
| No. | HS Code | Official Chinese Product Name |
|---|---|---|
| 1 | 8506101110 | 扣式无汞碱性锌锰的原电池及原电池组(汞含量＜电池重量的0.0005%) |
| 2 | 8506101210 | 圆柱形无汞碱性锌锰的原电池及原电池组(汞含量＜电池重量的0.0001%) |
| 3 | 8506101910 | 其他无汞碱性锌锰的原电池及原电池组(汞含量＜电池重量的0.0001%) |
| 4 | 8506101990 | 其他含汞碱性锌锰的原电池及原电池组(汞含量≥电池重量的0.0001%) |
| 5 | 8506109010 | 其他无汞二氧化锰的原电池及原电池组(汞含量＜电池重量的0.0001%，扣式电池的汞含量＜电池重量的0.0005%) |
| 6 | 8506109090 | 其他含汞二氧化锰的原电池及原电池组(汞含量≥电池重量的0.0001%，扣式电池的汞含量≥电池重量的0.0005%) |
| 7 | 8506400010 | 氧化银的原电池及原电池组（无汞）(汞含量＜电池重量的0.0001%，扣式电池的汞含量＜电池重量的0.0005%) |
| 8 | 8506400090 | 氧化银的原电池及原电池组（含汞）(汞含量≥电池重量的0.0001%，扣式电池的汞含量≥电池重量的0.0005%) |
| 9 | 85065000 | 锂的原电池及原电池组 |
| 10 | 8506600010 | 锌空气的原电池及原电池组（无汞）(汞含量＜电池重量的0.0001%，扣式电池的汞含量＜电池重量的0.0005%) |
| 11 | 8506600090 | 锌空气的原电池及原电池组（含汞）(汞含量≥电池重量的0.0001%，扣式电池的汞含量≥电池重量的0.0005%) |
| 12 | 8506800011 | 无汞燃料电池(汞含量＜电池重量的0.0001%，扣式电池的汞含量＜电池重量的0.0005%) |
| 13 | 8506800019 | 其他无汞原电池及原电池组(汞含量＜电池重量的0.0001%，扣式电池的汞含量＜电池重量的0.0005%) |
| 14 | 8506800091 | 含汞燃料电池(汞含量≥电池重量的0.0001%，扣式电池的汞含量≥电池重量的0.0005%) |
| 15 | 8506800099 | 其他含汞原电池及原电池组(汞含量≥电池重量的0.0001%，扣式电池的汞含量≥电池重量的0.0005%) |
| 16 | 85069010 | 二氧化锰原电池或原电池组的零件 |
| 17 | 85069090 | 其他原电池组或原电池组的零件 |
| 18 | 85075000 | 镍氢蓄电池 |
| 19 | 85076000 | 锂离子蓄电池 |
| 20 | 85078030 | 全钒液流电池 |
| 21 | 85078090 | 其他蓄电池 |
| 22 | 85079090 | 其他蓄电池零件 |
Annex 1: Solar and Other Product List (249 items; rebate cancelled from April 1, 2026)
| No. | HS Code | Official Chinese Product Name |
|---|---|---|
| 1 | 2404120000 | 不含烟草或再造烟草、含尼古丁的非经燃烧吸用的产品 |
| 2 | 25041091 | 球化石墨(天然石墨经球化加工、分级得到的产品，直径120微米以下) |
| 3 | 28269020 | 六氟磷酸锂 |
| 4 | 28352520 | 食品级的正磷酸氢钙(磷酸二钙) |
| 5 | 28353110 | 食品级的三磷酸钠(三聚磷酸钠) |
| 6 | 28353190 | 其他三磷酸钠(三聚磷酸钠) |
| 7 | 28353911 | 食品级的六偏磷酸钠 |
| 8 | 28416910 | 锰酸锂 |
| 9 | 2841900010 | 钴酸锂 |
| 10 | 28429030 | 锂镍钴锰氧化物 |
| 11 | 28429060 | 锂镍钴铝氧化物 |
| 12 | 28539030 | 镍钴锰氢氧化物 |
| 13 | 28539050 | 镍钴铝氢氧化物 |
| 14 | 29032200 | 三氯乙烯 |
| 15 | 2904990090 | 其他烃的磺化、硝化、亚硝化衍生物(不论是否卤化) |
| 16 | 29051100 | 甲醇 |
| 17 | 29053100 | 1,2-乙二醇 |
| 18 | 2905399002 | 1,4-丁二醇 |
| 19 | 29191000 | 三(2,3-二溴丙基)磷酸酯 |
| 20 | 2919900020 | 磷酸三丁酯 |
| 21 | 29199000302 | 按9％征税的敌敌钙,敌敌畏,速灭磷,二溴磷,三乙膦酸铝,乙膦酸 |
| 22 | 29199000303 | 按13％征税的敌敌钙,敌敌畏,速灭磷,二溴磷,三乙膦酸铝,乙膦酸 |
| 23 | 29199000901 | 按9％征税的其他磷酸酯及其盐(包括乳磷酸盐)(包括它们的卤化,磺化,硝化或亚硝化衍生物) |
| 24 | 29199000902 | 按13％征税的其他磷酸酯及其盐(包括乳磷酸盐)(包括它们的卤化,磺化,硝化或亚硝化衍生物) |
| 25 | 29201900102 | 按9％征税的杀螟硫磷,除线磷,异氯磷,皮蝇磷,溴硫磷,乙基溴硫磷,硝虫硫磷,甲基立枯磷,克菌磷,速杀硫磷,丰丙磷 |
| 26 | 29201900103 | 按13％征税的杀螟硫磷,除线磷,异氯磷,皮蝇磷,溴硫磷,乙基溴硫磷,硝虫硫磷,甲基立枯磷,克菌磷,速杀硫磷,丰丙磷 |
| 27 | 2920190090 | 其他硫代磷酸酯及其盐(包括它们的卤化,磺化,硝化或亚硝化衍生物) |
| 28 | 29202100 | 亚磷酸二甲酯 |
| 29 | 29202200 | 亚磷酸二乙酯 |
| 30 | 29202300 | 亚磷酸三甲酯 |
| 31 | 29202400 | 亚磷酸三乙酯 |
| 32 | 29202910001 | 按9％征税的其他亚磷酸酯 |
| 33 | 29202910002 | 按13％征税的其他亚磷酸酯 |
| 34 | 2920299090 | 其他亚磷酸酯及其盐以及它们的卤化、磺化、硝化或亚硝化衍生物 |
| 35 | 2922299090 | 其他氨基萘酚和其他氨基酚及其醚和酯 |
| 36 | 2926909090 | 其他腈基化合物 |
| 37 | 29299020 | 二烷氨基膦酰二卤(其中烷基指甲、乙、正丙或异丙基) |
| 38 | 29299030 | 二烷氨基膦酸二烷酯(其中烷基指甲、乙、正丙或异丙基) |
| 39 | 29299090102 | 按9％征税的胺丙畏,胺草磷,抑草磷,丁苯草酮,甲基胺草磷,八甲磷,育畜磷,甘氨硫磷,甲氟磷,毒鼠磷,水胺硫磷 |
| 40 | 29299090103 | 按13％征税的胺丙畏,胺草磷,抑草磷,丁苯草酮,甲基胺草磷,八甲磷,育畜磷,甘氨硫磷,甲氟磷,毒鼠磷,水胺硫磷 |
| 41 | 2929909014 | N-｛1-［二烷基（少于或等于10个碳原子的碳链，包括环烷）胺基］亚烷基（氢、少于或等于10个碳原子的碳链，包括环烷）｝-P-氟膦酰胺和相应的烷基化盐或质子化盐 |
| 42 | 2929909015 | N-［1-二烷基（少于或等于10个碳原子的碳链，包括环烷）胺基］亚烷基（氢、少于或等于10个碳原子的碳链，包括环烷）胺基氟磷酸烷（氢、少于或等于10个碳原子的碳链，包括环烷）酯和相应的烷基化盐或质子化盐 |
| 43 | 29309030001 | 按9％征税的乙酰甲胺磷 |
| 44 | 29309030002 | 按13％征税的乙酰甲胺磷 |
| 45 | 2930909042 | 胺吸膦、硫代磷酸二乙基-S-2-二乙氨基乙酯及烷基化或质子化盐、烷基硫代膦酸烷S-2-二烷氨基乙酯(包括相应烷基化盐,质子化盐,烷基指甲,乙,正丙,异丙基)、含一磷原子与甲、乙、丙基结合化合物(地虫磷除外) |
| 46 | 29309090451 | 按9％征税的马拉硫磷,苏硫磷,赛硫磷,丙虫磷,双硫磷,亚砜磷,异亚砜磷,丙溴磷,田乐磷,特丁硫磷,硫丙磷,地虫硫膦,乙硫磷,丙硫磷,甲基乙拌磷,乐果,益硫磷,氧乐果,甲拌磷,乙拌磷,虫螨磷,果虫磷,氯胺磷,家蝇磷,灭蚜磷,安硫磷(四甲磷,丁苯硫磷,苯线磷,蚜灭磷) |
| 47 | 29309090452 | 按13％征税的马拉硫磷,苏硫磷,赛硫磷,丙虫磷,双硫磷,亚砜磷,异亚砜磷,丙溴磷,田乐磷,特丁硫磷,硫丙磷,地虫硫膦,乙硫磷,丙硫磷,甲基乙拌磷,乐果,益硫磷,氧乐果,甲拌磷,乙拌磷,虫螨磷,果虫磷,氯胺磷,家蝇磷,灭蚜磷,安硫磷(四甲磷,丁苯硫磷,苯线磷,蚜灭磷) |
| 48 | 29309090461 | 按9％征税的硫线磷,氯甲硫磷,杀虫磺,砜吸磷,砜拌磷,异拌磷,三硫磷,芬硫磷,倍硫磷,甲基内吸磷,乙酯磷,丰索磷,内吸磷,发硫磷,灭线磷,烯禾啶,双环磺草酮,氟虫酰胺,氟苯虫酰胺 |
| 49 | 29309090462 | 按13％征税的硫线磷,氯甲硫磷,杀虫磺,砜吸磷,砜拌磷,异拌磷,三硫磷,芬硫磷,倍硫磷,甲基内吸磷,乙酯磷,丰索磷,内吸磷,发硫磷,灭线磷,烯禾啶,双环磺草酮,氟虫酰胺,氟苯虫酰胺 |
| 50 | 29314100 | 甲基膦酸二甲酯 |
| 51 | 29314200 | 丙基膦酸二甲酯 |
| 52 | 29314300 | 乙基膦酸二乙酯 |
| 53 | 29314400001 | 按9％征税的甲基膦酸 |
| 54 | 29314400002 | 按13％征税的甲基膦酸 |
| 55 | 29314500 | 甲基膦酸和脒基尿素（1:1）生成的盐 |
| 56 | 29314600 | 1-丙基磷酸环酐 |
| 57 | 29314700 | （5-乙基-2-甲基-2-氧代-1,3,2-二氧磷杂环己-5-基）甲基膦酸二甲酯(CAS号：41203-81-0) |
| 58 | 29314800 | 3，9-二甲基-2，4，8，10-四氧杂-3，9-二磷杂螺[5，5]十一烷-3，9二氧化物 |
| 59 | 2931499010 | 烷基亚膦酰烷基-2-二烷氨基乙酯（包括相应烷基化盐或质子化盐）,二烷氨基氰膦酸烷酯10碳原子以下（烷基指甲,乙,正丙,异丙基,例如塔崩） |
| 60 | 29314990201 | 按9％征税的丙基膦酸,甲基膦酸二聚乙二醇酯（CAS号：294675-51-7）,甲基膦酸二[5-（5-乙基-2-甲基-2-氧代-1,3,2-二氧磷杂环己基）甲基]酯（CAS号：42595-45-9） |
| 61 | 29314990202 | 按13％征税的丙基膦酸,甲基膦酸二聚乙二醇酯（CAS号：294675-51-7）,甲基膦酸二[5-（5-乙基-2-甲基-2-氧代-1,3,2-二氧磷杂环己基）甲基]酯（CAS号：42595-45-9） |
| 62 | 29314990302 | 按9％征税的草铵膦,精草铵膦,草硫膦,杀木膦,双丙氨膦,增甘膦,苯硫膦,苯腈膦 |
| 63 | 29314990303 | 按13％征税的草铵膦,精草铵膦,草硫膦,杀木膦,双丙氨膦,增甘膦,苯硫膦,苯腈膦 |
| 64 | 29314990901 | 按9％征税的其他非卤化有机磷衍生物 |
| 65 | 29314990902 | 按13％征税的其他非卤化有机磷衍生物 |
| 66 | 29315100001 | 按9％征税的甲基膦酰二氯 |
| 67 | 29315100002 | 按13％征税的甲基膦酰二氯 |
| 68 | 29315200 | 丙基膦酰二氯 |
| 69 | 29315300 | O-（3-氯丙基）O-[4-硝基-3-（三氟甲基）苯基]甲基硫代膦酸酯 |
| 70 | 29315400001 | 按9％征税的敌百虫（ISO） |
| 71 | 29315400002 | 按13％征税的敌百虫（ISO） |
| 72 | 2931590001 | 氯沙林(甲基氯膦酸异丙酯);氯梭曼(甲基氯膦酸频那酯);烷基氟膦酸烷酯，10碳原子以下(烷基指甲、乙、正丙、异丙基，例如沙林，梭曼);烷基膦酰二氟(烷基指甲、乙、正丙、异丙基,例如,DF:甲基膦酰二氟) |
| 73 | 29315900401 | 按9％征税的三丁氯苄鏻,乙烯利,氟硅菊酯,溴苯膦,丁酯膦 |
| 74 | 29315900402 | 按13％征税的三丁氯苄鏻,乙烯利,氟硅菊酯,溴苯膦,丁酯膦 |
| 75 | 29315900501 | 按9％征税的N-｛1-［二烷基（少于或等于10个碳原子的碳链，包括环烷）胺基］亚烷基（氢、少于或等于10个碳原子的碳链，包括环烷）｝-P-烷基（少于或等于10个碳原子的碳链，包括环烷）氟膦酰胺和相应的烷基化盐或质子化盐 |
| 76 | 29315900502 | 按13％征税的N-｛1-［二烷基（少于或等于10个碳原子的碳链，包括环烷）胺基］亚烷基（氢、少于或等于10个碳原子的碳链，包括环烷）｝-P-烷基（少于或等于10个碳原子的碳链，包括环烷）氟膦酰胺和相应的烷基化盐或质子化盐 |
| 77 | 29315900601 | 按9％征税的［双（二乙胺基）亚甲基］甲氟膦酰胺(CAS：2387496-14-0) |
| 78 | 29315900602 | 按13％征税的［双（二乙胺基）亚甲基］甲氟膦酰胺(CAS：2387496-14-0) |
| 79 | 29315900701 | 按9％征税的毒壤膦（壤虫磷） |
| 80 | 29315900702 | 按13％征税的毒壤膦（壤虫磷） |
| 81 | 29315900901 | 按9％征税的其他卤化有机磷衍生物 |
| 82 | 29315900902 | 按13％征税的其他卤化有机磷衍生物 |
| 83 | 29339200 | 甲基谷硫磷（ISO） |
| 84 | 29393000 | 咖啡因及其盐 |
| 85 | 38019010 | 表面处理的球化石墨 |
| 86 | 38180014 | 直径在15.24厘米以上，厚度在220微米以上的经掺杂用于电子工业的单晶硅切片 |
| 87 | 38180015 | 直径在15.24厘米以上，厚度在220微米及以下的经掺杂用于电子工业的单晶硅切片 |
| 88 | 38248900 | 含短链氯化石蜡的 |
| 89 | 38249100 | 主要由(5-乙基-2-甲基-2氧代-1,3,2-二氧磷杂环己-5-基)甲基膦酸二甲酯和双[(5-乙基-2-甲基-2氧代-1,3,2-二氧磷杂环己-5-基)甲基]甲基膦酸酯（阻燃剂FRC-1）组成的混合物及制品 |
| 90 | 38249200 | 甲基膦酸聚乙二醇酯 |
| 91 | 3824999950 | 三乙醇胺混合物、甲基二乙醇胺混合物、环状膦酸酯A和环状膦酸酯B的混合物 |
| 92 | 39041090 | 其他初级形状的纯聚氯乙烯，除聚氯乙烯糊树脂(纯指未掺其他物质) |
| 93 | 39042100 | 初级形状未塑化的聚氯乙烯 |
| 94 | 39042200 | 初级形状已塑化的聚氯乙烯 |
| 95 | 39072100 | 初级形状的双（聚氧乙烯）甲基膦酸酯 |
| 96 | 39072990 | 初级形状的其他聚醚 |
| 97 | 39100000 | 初级形状的聚硅氧烷 |
| 98 | 39112000 | 初级形状的聚（1,3-亚苯基甲基膦酸酯） |
| 99 | 68022120 | 经简单切削或锯开的石灰华及制品(具有一个平面) |
| 100 | 68029110 | 大理石,石灰华及蜡石制石刻 |
| 101 | 68029190 | 其他已加工大理石及蜡石及制品(包括已加工石灰华及制品) |
| 102 | 68029210 | 其他石灰石制石刻 |
| 103 | 68029290 | 其他已加工石灰石及制品 |
| 104 | 68029311 | 花岗岩制石刻墓碑石 |
| 105 | 68029319 | 其他花岗岩制石刻 |
| 106 | 68029390 | 其他已加工花岗岩及制品 |
| 107 | 68029910 | 其他石制成的石刻(不包括板岩制成的石刻) |
| 108 | 68029990 | 其他已加工的石及制品(不包括板岩及制品) |
| 109 | 68030010 | 已加工板岩及板岩制品 |
| 110 | 68030090 | 粘聚板岩制品 |
| 111 | 68041000 | 碾磨或磨浆用石磨,石碾 |
| 112 | 68042110 | 粘聚合成或天然金刚石制的砂轮 |
| 113 | 68042190 | 粘聚合成或天然金刚石制的其他石磨、石碾及类似品 |
| 114 | 68042210 | 其他砂轮(由其他粘聚磨料或陶瓷所制) |
| 115 | 68042290 | 其他石磨,石碾及类似品(由其他粘聚磨料或陶瓷所制) |
| 116 | 68042310 | 天然石料制的砂轮 |
| 117 | 68042390 | 天然石料制其他石磨,石碾等(包括类似品) |
| 118 | 68043010 | 手用琢磨油石 |
| 119 | 68043090 | 手用其他磨石及抛光石 |
| 120 | 68051000 | 砂布(不论是否裁切,缝合或用其他方法加工成型) |
| 121 | 68052000 | 砂纸(不论是否裁切,缝合或用其他方法加工成型) |
| 122 | 68053000 | 不以布或纸为底的砂纸类似品 |
| 123 | 68061010 | 硅酸铝纤维及其制品 |
| 124 | 68061090 | 其他矿渣棉、岩石棉及类似的矿质棉（包括其相互混合物），块状、成片或成卷 |
| 125 | 68080000 | 镶板,平板,瓦,砖及类似品(以水泥等矿物为材料将植物纤维,稻草,刨花等粘合而成) |
| 126 | 68091100 | 未饰的石膏板,片,砖,瓦及类似品(包含以石膏为主成分的混合物制品.用纸,纸板贴面或加强) |
| 127 | 68091900 | 以其他材料贴面加强的未饰石膏板(含片,砖,瓦及类似品包含以石膏为主成分的混合物制品) |
| 128 | 68099000 | 其他石膏制品(包括以石膏为主成分的混合材料制品) |
| 129 | 68101100 | 水泥制建筑用砖及石砌块(包括混凝土或人造石制,不论是否加强) |
| 130 | 68101910 | 人造石制砖,瓦,扁平石(含类似品,不论是否加强) |
| 131 | 68101990 | 水泥或混凝土制其他砖,瓦,扁平石(含类似品,不论是否加强) |
| 132 | 68109110 | 钢筋混凝土和预应力混凝土管等(包括杆、板、桩等,无论是否加强) |
| 133 | 68109190 | 水泥制建筑或土木工程用预制构件(包括混凝土或人造石制,不论是否加强) |
| 134 | 68109910 | 铁道用水泥枕 |
| 135 | 68109990 | 水泥,混凝土或人造石制其他制品 |
| 136 | 68114010 | 含石棉的瓦楞板 |
| 137 | 68114020 | 含石棉的片、板、砖、瓦及类似品 |
| 138 | 68114030 | 含石棉的管子及管子附件 |
| 139 | 68114090 | 含石棉的其他制品 |
| 140 | 68118100 | 不含石棉的瓦楞板 |
| 141 | 68118200 | 不含石棉的片、板、砖、瓦及类似品 |
| 142 | 68118910 | 不含石棉的管子及管子附件 |
| 143 | 68118990 | 不含石棉的其他制品 |
| 144 | 68128000 | 青石棉或青石棉混合物及其制品(包含服装、衣着附件、帽及鞋靴、毡子、接合纤维及其他青石棉制品) |
| 145 | 68129100 | 其他石棉或石棉混合物制的服装(包含衣着附件、帽子及鞋靴) |
| 146 | 68129910 | 其他石棉或石棉混合物制的纸、麻丝板及毡子 |
| 147 | 68129920 | 成片或成卷的压缩石棉纤维接合材料(不含青石棉制品) |
| 148 | 68129990 | 其他石棉或石棉混合物制品 |
| 149 | 68132010 | 含石棉的闸衬、闸垫(由石棉为基本成分的摩擦材料所制) |
| 150 | 68132090 | 含石棉的摩擦材料及其他用于制动等用途的制品(摩擦材料由石棉为主原料构成) |
| 151 | 68138100 | 其他闸衬、闸垫(其他矿物或纤维素为基本成分的摩擦材料所制) |
| 152 | 68138900 | 其他摩擦材料及用于制动等用途的制品(摩擦材料由其他矿物或纤维素为主原料构成) |
| 153 | 68141000 | 粘聚或复制云母制的板,片,带(不论是否附于其他材料上) |
| 154 | 68149000 | 其他已加工的云母及其制品(包括粘聚或复制的云母及其他制品) |
| 155 | 68151200 | 碳纤维织物 |
| 156 | 68151310 | 碳纤维预浸料(制品) |
| 157 | 68151390 | 其他碳纤维制品 |
| 158 | 69039000 | 其他耐火陶瓷制品 |
| 159 | 69041000 | 陶瓷制建筑用砖 |
| 160 | 69049000 | 陶瓷制铺地砖、支撑或填充用砖(包括类似品) |
| 161 | 69051000 | 陶瓷制屋顶瓦 |
| 162 | 69059000 | 其他建筑用陶瓷制品(包括烟囱罩通风帽,烟囱衬壁,建筑装饰物) |
| 163 | 69060000 | 陶瓷套管,导管,槽管及管子配件 |
| 164 | 69072110 | 不论是否矩形，其最大表面积以可置入边长小于7厘米的方格的贴面砖、铺面砖，包括炉面砖及墙面砖，但子目6907.30和6907.40所列商品除外(按重量计吸水率不超过0.5%) |
| 165 | 69072190 | 其他贴面砖、铺面砖，包括炉面砖及墙面砖，但子目6907.30和6907.40所列商品除外(按重量计吸水率不超过0.5%) |
| 166 | 69072210 | 不论是否矩形，其最大表面积以可置入边长小于7厘米的方格的贴面砖、铺面砖，包括炉面砖及墙面砖，但子目6907.30和6907.40所列商品除外(按重量计吸水率超过0.5%，但不超过10%) |
| 167 | 69072290 | 其他贴面砖、铺面砖，包括炉面砖及墙面砖，但子目6907.30和6907.40所列商品除外(按重量计吸水率超过0.5%，但不超过10%) |
| 168 | 69072310 | 不论是否矩形，其最大表面积以可置入边长小于7厘米的方格的贴面砖、铺面砖，包括炉面砖及墙面砖，但子目6907.30和6907.40所列商品除外(按重量计吸水率超过10%) |
| 169 | 69072390 | 其他贴面砖、铺面砖，包括炉面砖及墙面砖，但子目6907.30和6907.40所列商品除外(按重量计吸水率超过10%) |
| 170 | 69073010 | 不论是否矩形，其最大表面积以可置入边长小于7厘米的方格的镶嵌砖（马赛克）及其类似品，但子目6907.40的货品除外 |
| 171 | 69073090 | 其他镶嵌砖（马赛克）及其类似品，但子目6907.40的货品除外 |
| 172 | 69074010 | 不论是否矩形，其最大表面积以可置入边长小于7厘米的方格的饰面陶瓷 |
| 173 | 69074090 | 其他饰面陶瓷 |
| 174 | 69091100 | 实验室,化学或其他技术用瓷器 |
| 175 | 69091200 | 莫氏硬度≥9的技术用陶瓷器(实验室、化学或其他专门技术用途的) |
| 176 | 69091900 | 其他实验室、化学或其他专门技术用途的陶瓷器 |
| 177 | 69099000 | 农业,运输或盛装货物用陶瓷容器 |
| 178 | 69101000 | 瓷制脸盆,浴缸及类似卫生器具(包括洗涤槽,抽水马桶,小便池等) |
| 179 | 69109000 | 陶制脸盆,浴缸及类似卫生器具(包括洗涤槽,抽水马桶,小便池等) |
| 180 | 69111011 | 骨瓷餐具 |
| 181 | 69111019 | 其他瓷餐具 |
| 182 | 69111021 | 瓷厨房刀具 |
| 183 | 69111029 | 其他瓷厨房器具 |
| 184 | 69119000 | 其他家用或盥洗用瓷器 |
| 185 | 69120010 | 陶餐具 |
| 186 | 69120090 | 陶制厨房器具(包括家用或盥洗用的) |
| 187 | 69131000 | 瓷塑像及其他装饰用瓷制品 |
| 188 | 69139000 | 陶塑像及其他装饰用陶制品 |
| 189 | 69141000 | 其他瓷制品 |
| 190 | 69149000 | 其他陶制品 |
| 191 | 70010010 | 无色光学玻璃块料 |
| 192 | 70010090 | 其他碎玻璃及废玻璃；玻璃块料 |
| 193 | 70023200 | 其他未加工的玻璃管(0-300℃时线膨胀系数不超过5×10-6/开尔文的玻璃制) |
| 194 | 70023900 | 未列名、未加工的玻璃管 |
| 195 | 7003190001 | 液晶或有机发光二极管（OLED)显示屏基板用原板玻璃(铸、轧制的非夹丝玻璃板、片，未着色,透明及不具吸收层的,未经其他加工) |
| 196 | 70052900 | 液晶或有机发光二极管（OLED）显示屏基板用原板玻璃(非夹丝浮法玻璃板、片) |
| 197 | 70060000 | 经其他加工编号7003-7005的玻璃(经弯曲,磨边,镂刻,钻孔,涂珐琅等加工、未镶框或装配) |
| 198 | 70071110 | 航空航天器及船舶用钢化安全玻璃 |
| 199 | 70071190 | 车辆用钢化安全玻璃(规格及形状适于安装在车辆上的) |
| 200 | 70071900 | 其他钢化安全玻璃 |
| 201 | 70072110 | 航空航天器及船舶用层压安全玻璃(规格及形状适于安装在航空航天器及船上的) |
| 202 | 70072190 | 车辆用层压安全玻璃(规格及形状适于安装在车辆上的) |
| 203 | 70072900 | 其他层压安全玻璃 |
| 204 | 70080010 | 中空或真空隔温、隔音玻璃组件 |
| 205 | 70080090 | 其他多层隔温、隔音玻璃组件 |
| 206 | 70091000 | 车辆后视镜(不论是否镶框) |
| 207 | 70099100 | 未镶框玻璃镜(包括后视镜) |
| 208 | 70099200 | 其他镶框玻璃镜(包括后视镜) |
| 209 | 70101000 | 玻璃安瓿 |
| 210 | 70102000 | 玻璃制的塞、盖及类似封口器 |
| 211 | 70109010 | 装运货物或保藏用的玻璃大容器(指超过1升的坛,瓶,缸,罐及其他容器) |
| 212 | 70109020 | 装运货物或保藏用的玻璃中容器(指超过0.33升,但不超过1升的坛,瓶,缸,罐及其他容器) |
| 213 | 70109030 | 装运货物或保藏用的玻璃小容器(指超过0.15升,但不超过0.33升的坛,瓶,缸,罐及其他容器) |
| 214 | 70109090 | 装运货物或保藏用的玻璃特小容器(指不超过0.15升的坛、瓶、缸、罐及其他容器) |
| 215 | 70112010 | 显像管玻壳及其零件(未装有配件) |
| 216 | 70112090 | 其他阴极射线管用的未封口玻壳(包括零件,但未装有配件) |
| 217 | 70119010 | 电子管未封口玻璃外壳及玻璃零件(未装有配件) |
| 218 | 70131000 | 玻璃陶瓷制玻璃器皿(供餐桌,厨房,办公室及室内装饰等用) |
| 219 | 70132200 | 铅晶质玻璃制高脚杯(玻璃陶瓷制的除外) |
| 220 | 70132800 | 其他玻璃制高脚杯(玻璃陶瓷制的除外) |
| 221 | 70133300 | 铅晶质玻璃制其他杯(玻璃陶瓷制的除外) |
| 222 | 70133700 | 其他玻璃杯(玻璃陶瓷制的除外) |
| 223 | 70134100 | 铅晶质玻璃制餐桌、厨房用器皿((不包括杯子)玻璃陶瓷制的除外) |
| 224 | 70134200 | 低膨胀系数玻璃制餐桌厨房用器皿(低膨胀系数指温度0-300℃膨胀系数＜5×10-6/开尔文) |
| 225 | 70134900 | 其他玻璃制餐桌、厨房用器皿(不包括杯子,玻璃陶瓷制的除外) |
| 226 | 70139100 | 其他铅晶质玻璃器皿 |
| 227 | 70139900 | 其他玻璃器皿 |
| 228 | 70140010 | 光学仪器用光学元件毛坯(未经光学加工的,品目7015的物品除外) |
| 229 | 70140090 | 其他未经光学加工的信号玻璃器(包括玻璃制光学元件,品目7015的物品除外) |
| 230 | 70151010 | 视力矫正眼镜用变色镜片坯件(未经光学加工的) |
| 231 | 70151090 | 其他视力矫正眼镜用镜片坯件(未经光学加工的) |
| 232 | 70159020 | 平光变色镜片坯件(未经光学加工的) |
| 233 | 70161000 | 供镶嵌或装饰用玻璃马赛克(包括其他小件玻璃品,不论是否有衬背) |
| 234 | 70169010 | 花饰铅条窗玻璃及类似品 |
| 235 | 70169090 | 建筑用压制或模制铺面玻璃块、砖(包括瓦等,不论是否夹丝以及多孔或泡沫玻璃块,板等) |
| 236 | 70171000 | 实验室,卫生及配药用玻璃器(熔凝石英或熔凝硅石制,不论有无刻度或标量) |
| 237 | 70172000 | 其他玻璃制实验室等用玻璃器(0-300℃时线膨胀系数≤5×10-6／开尔文的玻璃制) |
| 238 | 70179000 | 其他实验室、卫生及配药用玻璃器 |
| 239 | 70181000 | 玻璃珠,仿珍珠及类似小件玻璃品(包括仿宝石,仿首饰除外) |
| 240 | 70182000 | 直径≤1mm的玻璃珠 |
| 241 | 70189000 | 灯工方法制的玻璃塑像及玻璃饰品,玻璃假眼(仿首饰除外,医用假眼除外) |
| 242 | 70198010 | 玻璃棉制的垫 |
| 243 | 70199099 | 其他玻璃纤维及其制品 |
| 244 | 70200011 | 导电玻璃 |
| 245 | 70200013 | 熔融石英或其他熔融硅石制 |
| 246 | 70200091 | 保温瓶或其他保温容器用玻璃胆 |
| 247 | 85414200 | 未装在组件内或组装成块的光电池 |
| 248 | 85414300 | 已装在组件内或组装成块的光电池 |
| 249 | 8543400090 | 其他电子烟及类似的个人电子雾化设备 |
9. Official Sources
- Announcement on Adjusting Export VAT Rebate Policies for Solar and Other Products (Announcement No. 2 of 2026)
- Annex 1: Solar and Other Product List
- Annex 2: Battery Product List
- STA Notice on Releasing the 2026A Export Rebate-Rate Database (Shui Zong Huo Lao Han [2026] No. 27)
- Announcement on VAT and Consumption Tax Policies for Export Business (Announcement No. 11 of 2026)
- Announcement on Issuing the Administrative Measures for VAT and Consumption Tax Refund/Exemption for Export Business (STA Announcement No. 5 of 2026)