The export tax rebate for pesticides such as glufosinate, professional glufosinate, and acephate has been canceled

On January 8, 2026, the Ministry of Finance and the State Taxation Administration issued an announcement on adjusting the export tax rebate policies for photovoltaic products and other items. The announcement stated that starting from April 1, 2026, the value-added tax export rebates for photovoltaic products and other items would be canceled. Among these, over 20 items are directly related to the pesticide industry, involving agricultural chemical varieties such as glufosinate-ammonium, glyphosate, acephate, chlorantraniliprole, aluminum triethanolamine phosphate, malathion, bispyribac-sodium, propyzamide, and ethrel. Detailed information is as follows:

Announcement of the Ministry of Finance and the State Taxation Administration on Adjusting Export Tax Rebate Policies for Photovoltaic Products and Others

Announcement No. 2 of 2026 by the Ministry of Finance and the State Taxation Administration

       The following announcement is hereby made regarding the adjustment of export tax rebate policies for photovoltaic products and other related items:

1. Starting from April 1, 2026, the export tax rebate for products such as photovoltaic will be canceled. The specific product list is provided in Attachment 1.

2. From April 1, 2026, to December 31, 2026, the VAT export rebate rate for battery products will be reduced from 9% to 6%. Starting January 1, 2027, the VAT export rebate for battery products will be canceled. The specific product list is provided in Appendix 2.

3. For the aforementioned products subject to consumption tax, the export consumption tax policy remains unchanged and continues to apply the consumption tax refund (exemption) policy.

4. The applicable export tax rebate rate for the products listed in this announcement shall be determined based on the export date indicated on the export customs declaration.

       This is to notify.

Attachment:

       1. Product List for Photovoltaic and Other Products.pdf

       Battery Product List.pdf

       (For details, see: https://fgk.chinatax.gov.cn/zcfgk/c102416/c5246745/content.html)