Announcement No. 2 of 2026, issued on 8 January by China's Ministry of Finance and State Taxation Administration and effective 1 April, removes export VAT rebates on a list of 249 PV products.
A rebate change is an exporter-side cost measure, not an import tariff. It resets the baseline for steel, aluminium and galvanised racking exports and belongs at the start of a monthly cost series.
This first column also establishes the table format that every later issue repeats.
Month at a glance
Month at a glance
Steel, aluminium, galvanising, zinc and freight are listed with unit and take-date. We do not quote a price without its source and date.
Transmission into tracker costs
Checking the annex
The 249-item list has to be checked line by line for racking and structural HS codes. A headline saying 'including mounting systems' is not a substitute for that check.
Transmission and watch points
A 9 percent to zero rebate change is traced through export gross margin into a six-region impact matrix, followed by next month's watch list.
Data box
| Field | Value as reported |
|---|---|
| Issued | 8 January 2026 |
| Effective | 1 April 2026 |
| List | 249 PV products |
| PV rebate | 9 percent to zero |
| Battery rebate | 9 percent to 6 percent |
| Applicability | Export date on the customs declaration |
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.
Next month's watchlist: verification note
Prices come only from LME official series and CRU or Fastmarkets, each with a take-date. Secondary sources give conflicting April 2026 LME aluminium values (2,390; 3,450-3,600; 3,644 USD/t), so none of them is quoted.
What to watch next
The April effective date and any implementing guidance on HS-code classification.
Primary sources
- Ministry of Finance and State Taxation Administration Announcement No. 2 of 2026 and Annex 1 product list
- LME aluminium settlement prices; World Steel Association / CRU / Fastmarkets
- Baltic Dry Index and freight rate series
Price series and policy rates in this column are dated. Always check the take-date printed next to each figure.
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]
