In June 2026, China's NEV export tax rebate policy officially took effect. Battery export tax rebates dropped from 13% in December 2024 to 9%, with the new policy clarifying a phased cancellation: 6% rebate rate from April 1 to December 31, 2026; full cancellation from January 1, 2027. Simultaneously, BEV export license management took effect January 1, 2026—exports without permits are blocked. These policies signal China's shift from "scale-first" to "quality-first" NEV exports.
Key Policy Changes
China's 2026 NEV export tax rebate policy has undergone significant adjustments. After battery export tax rebates dropped from 13% to 9% in December 2024, the new policy further clarifies a phased cancellation plan:
- April 1 – December 31, 2026: Rebate rate reduced to 6%
- January 1, 2027 onwards: Tax rebates fully cancelled
This adjustment covers power batteries, energy storage batteries, and other core categories, aiming to curb low-price competition and overcapacity while pushing the industry toward technology-driven competition.
For battery export enterprises reliant on rebates for profit, this is a severe test. Without timely strategic adjustments, profits will shrink directly. For a company exporting 1 billion yuan worth of batteries annually, the drop from 13% to 6% means approximately 70 million yuan less in rebate income each year.
Export Tax Rebate Phase-Out Timeline
| Period | Battery Export Tax Rebate Rate | Policy Status |
|---|---|---|
| Before Dec 2024 | 13% | Original rate |
| From Dec 2024 | 9% | First reduction |
| Apr – Dec 2026 | 6% | Second reduction |
| From Jan 2027 | 0% | Fully cancelled |
Export License Management Takes Effect
Since January 1, 2026, battery electric passenger vehicles (customs code 8703801090) have been subject to export license management—one of the strictest control measures under the new policy. Previously, some companies relied on "parallel export" models for low-price re-exports, causing frequent industry chaos. The new policy clarifies that both manufacturers and authorized trading enterprises must obtain licenses in advance before exporting BEVs.
The consequences of operating without a license are severe:
- Customs will deny clearance, directly causing order delays and contract breaches
- False declaration materials will face public warnings, affecting long-term operations
- Serious violations may result in cancellation of export qualifications
Export licenses are valid for 6 months from the date of issuance; re-application is required after expiration.
New Enterprise Classification Rules
Enterprises are classified into different categories based on their number of overseas after-sales service points and export volume, with varying authorization policies:
| Enterprise Class | Overseas Service Points | Annual Export Volume | Authorized Trading Companies |
|---|---|---|---|
| Class I | 50+ | 10,000+ units | 7 |
| Class II | 10+ | 2,000+ units | 5 |
| Class III | 5+ | 500+ units | 3 |
This means small trading companies will be eliminated, and only enterprises with complete qualifications and after-sales service capabilities can continue participating in export business.
Actual Impact on Enterprises
Faced with these policy adjustments, enterprises need to proactively plan to mitigate risks. The following three points deserve close attention:
- Overseas pricing stabilizes: Without "parallel export" low-price disruption, automakers can better control channels and profits, allowing more capital to be invested in R&D and quality improvement
- Authorized vehicles retain higher value: A properly authorized electric vehicle with global warranty is clearly more attractive to the market than a "gray-market" car
- Pressure to upgrade comprehensive capabilities: Previously, low prices might have been enough to go global—now brand, technology, and service are all indispensable
Market Context: Exports Still Surging
Despite tighter policies, China's auto exports continue to grow rapidly in 2026. According to China Association of Automobile Manufacturers (CAAM) data:
- January auto exports: 681,000 units, up 44.9% YoY
- NEV exports: 302,000 units, up 100% YoY, accounting for 44.3% of total auto exports
- NEV passenger vehicle exports exceeded 50% of the total for the first time, reaching a historic milestone
In 2025, China's auto exports exceeded 7 million units, far surpassing Japan's 5.8 million, ranking first globally for multiple consecutive years. CAAM has set the 2026 export target at 7.4 million units, representing a 4.3% year-on-year increase.
Advice for Overseas Buyers
For overseas auto procurement professionals, policy standardization is actually positive news:
- Licenses bind the vehicle's VIN, manufacturer, exporter, and destination country, enabling full-process traceability
- The policy requires enterprises to maintain overseas after-sales service capabilities commensurate with export scale, meaning overseas buyers will receive better after-sales support
EX1000.COM recommends that overseas buyers prioritize suppliers with proper export qualifications to ensure vehicle quality and after-sales service reliability.
