Announcement No. 2 of 2026 removed export VAT rebates on 249 PV products from 1 April 2026, with the export date on the customs declaration determining applicability.
The measure is frequently filed alongside import tariffs, but it works in the opposite direction: it changes the net cost of exporting from China rather than the cost of importing into another country.
Classifying it correctly is the point of this case card.
Case status
Checking the annex
Racking, structural parts and aluminium profiles must be checked against individual HS codes in Annex 1. A media summary saying 'mounting systems included' is not sufficient.
Scope of the measure
Stepwise timeline
PV products move from 9 percent to zero on 1 April 2026; batteries move from 9 to 6 percent and then to zero on 1 January 2027.
A determination rule
The export date stated on the customs declaration governs applicability. That single administrative detail determines which shipments are affected.
Data box
| Field | Value as reported |
|---|---|
| Issued / effective | 8 January / 1 April 2026 |
| List | 249 items |
| PV rebate | 9 percent to zero |
| Battery rebate | 9 to 6 percent until 31 December 2026, then zero |
| Applicability | Export date on customs declaration |
| Instrument class | Export tax rebate adjustment |
All figures above are quoted with the unit and reference period used by the primary source. They are reproduced here for reference, not independently re-measured.
What has not been decided: verification note
Coverage of racking must be established by checking Annex 1 HS codes, not by quoting a media summary. This measure is an export rebate adjustment, not an antidumping duty.
What to watch next
Customs guidance on classification and any subsequent adjustment to the rebate rate library.
Primary sources
- Ministry of Finance and State Taxation Administration Announcement No. 2 of 2026, Annex 1 (249 items)
- State Taxation Administration interpretation and export rebate rate library
- General Administration of Customs commodity code concordance
Trade-remedy status changes. Check the official gazette or case file before relying on any rate or date in this entry.
Researched and written by the solarrack.wiki editorial desk. Every figure in this article carries a source and a verification note; where a claim could not be confirmed against a primary document, it is labelled as such. Corrections: [email protected]
