2026 Mirror Export Tax Rebate Policy (Abridged Version)

Key Points

1. Implementation Criterion: Based on the export date indicated on the customs declaration form. Shipments declared before April 1 can still apply for tax rebates at the original rate.
2. New Declaration Rule: Throughout 2026, export tax rebate/exemption declarations must be completed within 36 months after goods export. Late declarations will be taxed as domestic sales with supplementary payments required.

Enterprise Response Recommendations

1. Prioritize customs declaration processes for orders to be shipped before April 1 to secure tax rebate eligibility.
2. Incorporate VAT costs into pricing for new orders and negotiate price adjustments with customers.
3. Sort out unclaimed tax rebate orders since 2023, and complete declarations promptly with full documentation.
4. Focus on high-value-added products (e.g., smart mirrors) to enhance bargaining power and offset cost pressures.