April 1 Implementation: Export Tax Rebate for Glass Products Officially Cancelled

The Ministry of Finance and the State Taxation Administration issued Announcement No. 2 of 2026, canceling the value-added tax export tax rebate for glass products starting from April 1, 2026. This covers tempered glass, mirrors and other products (HS codes 7006-7009), ending the "tax rebate dividend" for glass exports.

This cancellation optimizes the industrial structure, following the 2024 tax rebate rate cut from 13% to 9%. It curbs vicious low-price competition, promotes upgrading and eases trade frictions. Previously, some enterprises relied on tax rebates to sell below cost, disrupting the market and hindering innovation.

The cancellation impacts glass exporters deeply. Short-term, enterprises lose the 9% profit buffer, hitting SMEs dependent on tax rebates. Concentrated shipments before April 1 may also increase port pressure temporarily.

Long-term, it accelerates industry reshuffling, focusing resources on leading enterprises with technological and brand advantages. It forces enterprises to abandon low-price competition, focus on innovation and high-value-added products, reducing anti-dumping risks.

The export consumption tax policy for taxable glass products remains unchanged. Based on the export date: products before April 1, 2026 qualify for the original rebate; those on/after do not.

Industry insiders advise enterprises to adjust prices, optimize costs and improve added value; accelerate transformation, increase R&D for high-end products; and explore overseas capacity or new markets.