For the listed battery products, 2026 Announcement No. 2 describes a transition from a 9% export VAT rebate rate to 6% for exports from 1 April through 31 December 2026, followed by zero from 1 January 2027. [1]
Do not generalize beyond the annex
The dates and rates apply to the products and codes covered by the official document. “Battery” is a commercial description, not a sufficient classification. Verify the exact HS line, product specification and export date before repricing a contract.
Contract controls
- Show the assumed rebate treatment in the price model.
- Check the customs export date rather than only the contract date.
- Keep the official annex version in the transaction file.
- Recalculate input VAT, cash flow and margin when the code or date changes.