Announcement on Adjusting the Export Tax Refund Policy

Announcement No. 15 of 2024 by the Ministry of Finance and the State Administration of Taxation

The announcement regarding the adjustment of export tax rebate policies for aluminum and other products is as follows:

1. Cancel export tax rebates for aluminum, copper, and chemically modified animal, plant, or microbial oils, fats, and other products. Please refer to Attachment 1 for the specific product list.

2. Reduce the export tax rebate rate for some finished oil products, photovoltaics, batteries, and some non-metallic mineral products from 13% to 9%. Please refer to Attachment 2 for the specific product list.

3. This announcement shall come into effect on December 1, 2024. The export tax rebate rate applicable to the products listed in this announcement is defined by the export date indicated on the export goods declaration form.

Attachment: 

1. List of products subject to cancellation of export tax rebate

2. List of products with reduced export tax rebate rates