For shipments affected by the 2026 export VAT rebate changes, the starting point is the official text and annexes of 2026 Announcement No. 2, read with 2026 Announcement No. 11 where relevant. [1] [2]

What to check after the effective date

  • Use the exact customs HS code and product description.
  • Confirm the export date and the rule attached to that date.
  • Reconcile the customs declaration, VAT invoice and tax filing.
  • Do not assume that an entire industry was cancelled or reduced when the annex lists specific lines.

The previous page used an unsupported count of affected categories and several broad product examples. Those details have been removed so that the article does not turn an official code list into an overbroad business conclusion.