Which Products Qualify for Export Tax Rebates in 2026?

Question

We are a newly established foreign trade company specializing in the export of smart home devices and small household appliances. Recently, we heard that there are new adjustments to the 2026 export tax rebate policy.

We are worried that the products we previously selected (such as AI-enabled robotic vacuum cleaners and mini coffee makers) do not meet the tax rebate eligibility criteria, which would result in us being unable to obtain tax rebates and negatively impact our cash flow. We would like to know in detail which products are eligible for export tax rebates in 2026, especially for small and medium-sized enterprises like us, are there any "low-threshold, high-return" product recommendations?

Additionally, we heard that some products require specific qualifications for tax rebates. How can we confirm whether our products fall within the scope of the policy to avoid errors during declaration that could lead to customs detention?

Robert · Accepted Answer

The core benefits of the 2026 export tax rebate policy focus on two key areas: "policy continuity" and "expansion of emerging sectors". According to Announcement No. 3 of the General Administration of Customs in 2026，currently eligible products for tax rebates are divided into three categories:

1. Green Low-Carbon Sector: Products such as photovoltaic modules (HS Code 8541) and energy storage batteries (HS 8507) maintain a 13% tax rebate rate. Attention should be paid to origin rules (products with ≥30% originating content from RCEP member states are eligible)，2. High-End Manufacturing Sector: Industrial robots (HS 8422) and precision instruments (HS 9032) have their tax rebate rate increased to 17%，but product inspection reports (such as ISO 9001 quality certification) must be submitted，3. Compliant Cross-Border E-Commerce Products: 3C digital accessories (such as wireless chargers) and smart home devices (such as smart switches) must adopt the "9610" supervision mode and provide filing for the "tax exemption without invoices" pilot program.

Operational Procedures: Enter HS codes through the "Single Window" to automatically match with the policy database，and submit product inspection reports plus certificates of origin. Special Reminder: Falsifying HS codes in declarations is strictly prohibited (e.g。misdeclaring ordinary household appliances as smart appliances). Such acts will trigger a verification of "inconsistency among four flows" and result in the freezing of tax rebates.

William · Answer

Chief Customs Declaration Expert: Verify the accuracy of HS code classification. For example, misdeclaring an "AI-enabled robotic vacuum cleaner" (HS 8518) as a "household robot" (HS 9032) may lead to differences in tax rebate rates (13% for the former vs. 9% for the latter). It is recommended to use the "pre-classification ruling" service to confirm product codes in advance to avoid disputes over customs valuation.

David · Answer

Senior Logistics Expert: Ocean bills of lading must display the "special seal for export tax rebates", air waybills must indicate the "departure date", and shipping documents must match tax rebate data. If goods are transported via "multimodal transport", proof of the entire logistics track must be provided; otherwise, the tax rebate process will be affected.

Sarah · Answer

Senior Tax Consultant: For cross-border related-party transactions, submit the "Contemporaneous Transfer Pricing Documentation" to avoid being deemed to have "issued fraudulent VAT invoices" due to unclear "separation of price and tax". For example, when a parent company exports equipment to a subsidiary, ensure the price complies with the arm's length principle (comparable uncontrolled price method).

Alexander · Answer

Trade Compliance Expert: Foreign exchange receipts must match the "export declaration form amount". In 2026, the direct settlement via the "CIPS RMB Cross-Border Payment System" is being piloted. Ensure that bank receipts are marked with "for export tax rebate use only"; otherwise, the timeliness of tax rebate funds being credited will be affected.

Ella · Answer

Foreign Trade Legal Expert: Products must be registered for customs intellectual property protection. If infringing products (such as counterfeit brand smart watches) are found, their tax rebate applications will be rejected even if they meet the eligibility criteria. It is recommended to verify trademarks/patents in advance and purchase "intellectual property insurance" if necessary.

Daniel · Answer

On-Site Inspection Expert: Goods must remain in their original packaging during inspection; unpacking and repackaging are prohibited. For example, if "precision instruments" are declared as "parts" after being disassembled, tax rebate applications may fail due to "discrepancy between goods and documents". Prepare the "seal number" in advance for inspection.

Olivia · Answer

Special Packaging Engineer: Dangerous goods must provide UN number packaging certificates. For ordinary products using wooden packaging, the IPPC mark (International Plant Protection Convention certification) must be affixed; otherwise, tax rebates may be delayed due to "quarantine non-compliance".

Charlotte · Answer

Export Tax Rebate Audit: Ensure consistency among the "four flows" by retaining export contracts, logistics documents, foreign exchange receipts, and corresponding tax records. In 2026, a new "electronic ledger" verification has been introduced. Missing documents will trigger a "tax rebate warning". It is recommended to establish a "document management calendar" and complete the filing process 90 days in advance.

John · Answer

Supply Chain Planning Expert: Under the centralized procurement model, unified customs declaration can reduce the risk of tax rebate rate fluctuations for individual products. For example, when purchasing 1,000 smart switches (HS 8536), splitting the declaration may result in some products being ineligible for tax rebates due to "batch inspection" discrepancies. It is recommended to adopt the "consolidated export" strategy.