On January 8, the Ministry of Finance and the State Taxation Administration jointly issued a document announcing that VAT export tax rebates for photovoltaic products and other products will be canceled from April 1, 2026. According to the list, customs code 69101000, porcelain washbasins, bathtubs, and similar sanitary fixtures, including sinks, flush toilets, urinals, and others, as well as customs code 69109000, ceramic washbasins, bathtubs, and similar sanitary fixtures, including sinks, flush toilets, urinals, and others, are included. VAT export tax rebates for these products will be officially canceled from April 1, 2026.

This means that building and sanitary ceramics export enterprises will face another tax policy adjustment. Previously, on November 15, 2024, the Ministry of Finance and the State Taxation Administration jointly issued an announcement that, starting from December 1, 2024, China's export rebate rate for sanitary ceramics would be reduced from 13% to 9%.

It is reported that the applicable rebate rate for this adjustment is determined by the export customs declaration date, so the policy is highly time-sensitive in implementation.

Bathroom export enterprises should pay attention when exporting such products:

The export tax rebate rate is based on the export date indicated on the customs declaration form for exported goods.

That is, the reduction or cancellation of the rebate rate is determined according to the export date on the customs declaration form: (1) products with an export date on or before March 31, 2026 will continue to enjoy export tax rebates at the previous rebate rate; (2) products with an export date on or after April 1, 2026 on the customs declaration form will no longer be eligible for rebates.

Source: Internet