2026 Photovoltaic Module Export Tax Refund Rate and Declaration Guide

2026 Photovoltaic Module Export Tax Refund Rate Updates and Declaration Benchmarks

The 2026 photovoltaic module export tax refund rate policy continues structural adjustments.The tax refund rate for crystalline silicon modules (HS Code 85414010) remains at 13%,and that for thin-film modules (HS Code 85414090) is raised to 15%.Note that exported products must meet the three-document matching requirements for VAT invoices,customs declaration forms,and foreign exchange verification forms specified in the Administrative Measures for Tax Refund (Exemption) for Exported Goods,Labor and Services.

Enterprises shall check the tax refund rate corresponding to the product’s HS code in advance,subject to customs code classification.For example,if polysilicon photovoltaic modules (HS85414010) are incorrectly classified as "other photovoltaic equipment" (HS85419090),the tax refund rate will drop to 9%,resulting in a direct loss of about 4% of tax refund benefits.

Practical Steps for Tax Refund Rate Verification

• Step 1: Query the latest product tax refund rate library through the "Electronic Tax Bureau - Export Tax Refund Management System" to confirm whether the commodity code has been updated;
• Step 2: Verify the consistency between the "goods name" on the special VAT invoice and the "commodity name" on the customs declaration form to avoid audit rejection due to name differences;
• Step 3: For photovoltaic module models newly registered in 2026,apply to the competent tax authority for modification of tax refund rate registration information in advance.

Key Points for Certificate of Origin Endorsement and Tariff Reduction Practices

Photovoltaic modules exported to RCEP member states (such as Indonesia,Malaysia) can enjoy tariff reduction through FORM R certificate of origin.Taking July 2026 as an example,the EU’s tariff on photovoltaic modules from non-RCEP member states remains 4.7%,while the tariff for RCEP member states can be reduced to the range of 0-2.5%.

Notes for certificate of origin endorsement: ① Enterprises shall complete registration and apply for certificate of origin declaration permission through the "China International Trade Single Window"; ② The "production and processing procedures" of the product shall reflect "substantial transformation",that is,the first 4 digits of the HS code are changed or the value-added rate is ≥30%; ③ The "module packaging process" of photovoltaic modules shall be indicated in the remarks column of the certificate of origin to avoid questioning by the customs of the destination country.

List of Key Documents for Tariff Reduction

Full Process Analysis of Photovoltaic Module Tax Refund Agency Services at Shanghai Port

Zhongshitong relies on the advantage of "one declaration,cross-region customs clearance" at Shanghai Port to provide full-chain agency services for photovoltaic module export tax refund.The process includes:

• Pre-audit stage: Complete document pre-audit within 3 working days,focusing on verifying the matching of the three documents: export invoice,VAT invoice and customs declaration form.A new check in 2026 is to confirm whether the photovoltaic module energy efficiency label (EU ERP) meets the EU market access requirements;
• Declaration stage: Realize cross-customs declaration between Shanghai Port and local customs through the "National Integrated Customs Clearance" system,reducing the need for enterprises to travel between different regions;
• Tax refund stage: Complete electronic tax refund within 5 working days after submitting the materials,and the funds will be directly transferred to the enterprise’s corporate bank account,avoiding the risk of "tax refund account freezing".

For the special policies of Shanghai Port,please note: ① For exports from Yangshan Port,"manifest data pre-entry" shall be submitted 48 hours in advance; ② For dangerous goods declaration,the "UN38.3 Transport Appraisal Report" shall be provided (when the photovoltaic module contains lithium batteries),otherwise it may be delayed by customs inspection.

Risk Management and Compliance Guide for Photovoltaic Module Export Tax Refund

Common tax refund risks for enterprises include: ① Missing certification: EU CE certification is not completed before customs declaration,resulting in goods being returned; ② Exchange rate fluctuation: Changes in the USD-RMB exchange rate lead to reduction of tax refund amount; ③ Document error: The "transaction method" on the customs declaration form is inconsistent with the "trade term" on the invoice (for example,FOB declaration is made but customs declaration is made under CIF terms).

Zhongshitong’s risk control measures: ① Establish a "three-level review system": preliminary review by document specialist,secondary review by financial supervisor,final review by risk control manager; ② Exchange rate locking: Cooperate with banks to handle the "export tax refund exchange rate locking agreement" to avoid losses caused by exchange rate fluctuations; ③ Local inspection coordination: For key ports such as Shanghai Waigaoqiao and Pudong Airport,coordinate customs inspection time 72 hours in advance to shorten the period of port detention fee accrual.

Typical Case (S-T-A-R)

Situation: A Shenzhen-based enterprise exported 2,000 sets of monocrystalline photovoltaic modules to Germany in March 2026.Since it did not apply for the FORM R certificate of origin,it was charged a 4.7% tariff by German customs,suffering a loss of about 120,000 CNY.Task: Zhongshitong acted as the agent for the enterprise to apply for a supplementary certificate of origin and submit a correction application to EU customs.Action: ① Complete the endorsement of the certificate of origin within 72 hours; ② Coordinate with the customs to issue the "origin correction certificate"; ③ Submit the "tariff reduction appeal letter" to EU customs simultaneously.Result: The tariff refund was completed within 5 working days,the enterprise recovered the loss of 120,000 CNY,and the tax refund cycle was shortened to 10 working days.

Photovoltaic module export tax refund requires balancing policy dividends and compliance requirements.Enterprises can reduce declaration risks and maximize capital return by cooperating with professional agency institutions.