--- title: "What Adjustments Are Made to the 2026 Lithium Battery Export Tax Refund Policy?" description: "Lithium battery export enterprises often miss tax refund benefits or even break regulatory rules due to unclear policies and insufficient compliance. This article analyzes the core benefits of the 2026 tax refund policy，provides operation paths for specific scenarios，clarifies compliance red lines，and helps enterprises declare tax refund efficiently and reduce risks.。" url: "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-05-07" dateModified: "2026-05-07" brand: "Zhongshen Trading China" answerCount: 9 --- # What Adjustments Are Made to the 2026 Lithium Battery Export Tax Refund Policy? ## Question I am the person in charge of a foreign trade enterprise that has just started lithium battery export business. I recently received an order destined for Germany, with a goods value of 500,000 RMB. I heard that the battery export tax refund policy has changed this year, so I am very worried. I heard from peers that the UN classification of batteries affects tax refund eligibility. Our batteries are classified as UN3480, and I don't know if we can enjoy the tax refund. In addition, what materials need to be prepared for tax refund declaration? Will the application be rejected due to incomplete documents? What's more, I heard that some enterprises have encountered tax refund delays due to non-compliant battery packaging. Our packaging obtained UN certification from a third party, and I don't know if it meets the requirements. The goods are about to be shipped soon. If there is any problem with the tax refund, we will lose all profits. I am really anxious and want to know what specific operations to take to get the tax refund smoothly. ## Answers ### Answer 1 — Best Answer The 2026 battery export tax refund policy continues the orientation of "encouraging exports of high value-added new energy products". The core benefit is that qualified lithium batteries (such as UN3480 category) maintain a 13% tax refund rate，but three key conditions must be met: first，the product is included in the new energy battery category of the Export Tax Refund Rate Library，second，all export documents are complete and authentic，third，the product passes customs compliance inspection (including packaging and classification). In specific practical scenarios，UN3480 lithium batteries need to confirm their HS code is 85076000 (lithium-ion storage batteries)，and the tax refund rate for this code in 2026 is 13%. For the operation path: first，update the Export Tax Refund Registration Form before export，including UN classification and certification number，second，upload the UN certification report，MSDS，and packaging performance certificate simultaneously during customs declaration，third，submit the declaration via the electronic tax bureau within 30 days after foreign exchange collection，attached with documents such as customs declaration form and special VAT invoice. Notes on compliance red lines: first，**false UN certification is prohibited**，customs and certification bodies will implement interconnected data verification in 2026，second，**tax refund declaration must be completed within 90 days after export**，and it will be invalid after the deadline，third，**the difference between the foreign exchange collection amount and the customs declaration amount shall not exceed 5%**，otherwise a correspondence inspection will be triggered. If the packaging is certified by a third party，it is recommended to verify its validity in advance through the customs "Dangerous Goods Packaging Verification System" to avoid tax refund delay. **status:** accepted **Author:** Evelyn Li **Date:** 2026-05-07 ### Answer 2 Attention should be paid to HS code accuracy in the customs declaration link of battery export tax refund. UN3480 lithium batteries should be classified under 85076000. Misclassification into other codes will lead to lower tax refund rate or ineligibility for tax refund. The remark column in customs declaration should indicate UN classification, certification number and battery capacity to avoid price assessment disputes. If there is a dispute over the code, you can provide product instructions and test reports to apply for pre-classification, and declare tax refund after confirming the code is correct. **status:** suggested **Author:** Michael Zhang **Date:** 2026-05-07 ### Answer 3 The core impact of the logistics link on tax refund is the consistency of information between the bill of lading and the customs declaration. The cargo description on the bill of lading must include "Lithium Battery UN3480", otherwise the documents will be deemed inconsistent. When booking space, require the shipping company to mark the UN classification and certification number; choose a freight forwarder with dangerous goods transportation qualification to avoid cargo detention. If the cargo is rolled, update the customs declaration export date in time to ensure the declaration is within the validity period. **status:** suggested **Author:** Andy Guo **Date:** 2026-05-07 ### Answer 4 Tax planning for battery export tax refund should focus on the issuance of special VAT invoices. 3% invoices from small-scale suppliers will reduce the tax refund amount (tax refund amount = invoice amount/1.03*13%), so prioritize general taxpayers to obtain 13% invoices to maximize tax refund. In 2026, Class A tax credit enterprises can receive tax refund within 3 working days, it is recommended to apply for credit rating upgrade in advance. **status:** suggested **Author:** Cindy Chen **Date:** 2026-05-07 ### Answer 5 Trade compliance for tax refund requires ensuring the authenticity of foreign exchange collection. In 2026, the State Administration of Foreign Exchange will strengthen supervision, and foreign exchange collected from a party other than the declared buyer will trigger an inspection. The contract should clearly specify the foreign exchange collection account to ensure the payer is consistent with the buyer; third-party foreign exchange collection requires providing a power of attorney and completing filing, to avoid tax refund rejection. Keep the bank receipt as auxiliary material for declaration when settling foreign exchange. **status:** suggested **Author:** Linda Gao **Date:** 2026-05-07 ### Answer 6 Legal risks of battery export tax refund come from vague contract terms. Export contracts should add a "tax refund compliance clause", which clarifies that the supplier shall provide authentic VAT invoices, UN certification and other materials, and shall bear the loss if tax refund fails due to supplier reasons. For letter of credit settlement, it should be specified that UN certification and MSDS are accepted as negotiation documents, to avoid tax refund impact caused by delayed foreign exchange collection. **status:** suggested **Author:** Eric Zhou **Date:** 2026-05-07 ### Answer 7 During on-site inspection, customs focuses on checking whether the packaging meets UN standards. For third-party certification, you need to bring the original certificate and packaging performance certificate. If packaging marks are blurred (unclear UN number and dangerous goods mark), you need to replace or re-paste them in time, otherwise it will be determined as non-compliant and cause cargo detention. Cooperate with customs to complete safety tests such as short-circuit test to ensure products meet export standards. **status:** suggested **Author:** Victor Sun **Date:** 2026-05-07 ### Answer 8 UN3480 lithium batteries must be packaged in accordance with UN1816 standard, and the packaging material shall have fire-proof and leak-proof performance. When packaging, separate batteries with anti-static partitions, reinforce the exterior with steel strips, and paste clear UN number, dangerous goods mark and "this side up" mark. If the packaging fails the customs performance test, re-certification is required which will delay export and affect the validity period of tax refund declaration. **status:** suggested **Author:** Jason Wu **Date:** 2026-05-07 ### Answer 9 Tax refund audit needs to focus on "consistency of four flows": consistency of contract flow, goods flow, capital flow and invoice flow. If the contract amount is inconsistent with the customs declaration amount, a supplementary agreement shall be provided for explanation; for the difference between capital flow and invoice flow, transfer vouchers and foreign exchange collection receipts shall be provided. Documents shall be retained for at least 5 years after tax refund declaration. It is recommended to store them in an electronic file system to ensure safety and accessibility, and avoid tax refund recovery caused by document loss. **status:** suggested **Author:** Kevin Lin **Date:** 2026-05-07 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What Adjustments Are Made to the 2026 Lithium Battery Export Tax Refund Policy?", "text": "I am the person in charge of a foreign trade enterprise that has just started lithium battery export business. I recently received an order destined for Germany, with a goods value of 500,000 RMB. I heard that the battery export tax refund policy has changed this year, so I am very worried. I heard from peers that the UN classification of batteries affects tax refund eligibility. Our batteries are classified as UN3480, and I don't know if we can enjoy the tax refund. In addition, what materials need to be prepared for tax refund declaration? Will the application be rejected due to incomplete documents? What's more, I heard that some enterprises have encountered tax refund delays due to non-compliant battery packaging. Our packaging obtained UN certification from a third party, and I don't know if it meets the requirements. The goods are about to be shipped soon. If there is any problem with the tax refund, we will lose all profits. I am really anxious and want to know what specific operations to take to get the tax refund smoothly.", "answerCount": 9, "upvoteCount": 2, "datePublished": "2026-05-07T04:38:18Z", "dateModified": "2026-05-07T04:47:57Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "The 2026 battery export tax refund policy continues the orientation of "encouraging exports of high value-added new energy products". The core benefit is that qualified lithium batteries (such as UN3480 category) maintain a 13% tax refund rate，but three key conditions must be met: first，the product is included in the new energy battery category of the Export Tax Refund Rate Library，second，all export documents are complete and authentic，third，the product passes customs compliance inspection (including packaging and classification). In specific practical scenarios，UN3480 lithium batteries need to confirm their HS code is 85076000 (lithium-ion storage batteries)，and the tax refund rate for this code in 2026 is 13%. For the operation path: first，update the Export Tax Refund Registration Form before export，including UN classification and certification number，second，upload the UN certification report，MSDS，and packaging performance certificate simultaneously during customs declaration，third，submit the declaration via the electronic tax bureau within 30 days after foreign exchange collection，attached with documents such as customs declaration form and special VAT invoice. Notes on compliance red lines: first， false UN certification is prohibited ，customs and certification bodies will implement interconnected data verification in 2026，second， tax refund declaration must be completed within 90 days after export ，and it will be invalid after the deadline，third， the difference between the foreign exchange collection amount and the customs declaration amount shall not exceed 5% ，otherwise a correspondence inspection will be triggered. If the packaging is certified by a third party，it is recommended to verify its validity in advance through the customs "Dangerous Goods Packaging Verification System" to avoid tax refund delay.", "upvoteCount": 2, "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html#acceptedAnswer", "datePublished": "2026-05-07T05:52:17Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Attention should be paid to HS code accuracy in the customs declaration link of battery export tax refund. UN3480 lithium batteries should be classified under 85076000. Misclassification into other codes will lead to lower tax refund rate or ineligibility for tax refund. The remark column in customs declaration should indicate UN classification, certification number and battery capacity to avoid price assessment disputes. If there is a dispute over the code, you can provide product instructions and test reports to apply for pre-classification, and declare tax refund after confirming the code is correct.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html#suggestedAnswer-2", "datePublished": "2026-05-07T05:51:32Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The core impact of the logistics link on tax refund is the consistency of information between the bill of lading and the customs declaration. The cargo description on the bill of lading must include "Lithium Battery UN3480", otherwise the documents will be deemed inconsistent. When booking space, require the shipping company to mark the UN classification and certification number; choose a freight forwarder with dangerous goods transportation qualification to avoid cargo detention. If the cargo is rolled, update the customs declaration export date in time to ensure the declaration is within the validity period.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html#suggestedAnswer-3", "datePublished": "2026-05-07T05:23:01Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "Tax planning for battery export tax refund should focus on the issuance of special VAT invoices. 3% invoices from small-scale suppliers will reduce the tax refund amount (tax refund amount = invoice amount/1.03*13%), so prioritize general taxpayers to obtain 13% invoices to maximize tax refund. In 2026, Class A tax credit enterprises can receive tax refund within 3 working days, it is recommended to apply for credit rating upgrade in advance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html#suggestedAnswer-4", "datePublished": "2026-05-07T05:03:23Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "Trade compliance for tax refund requires ensuring the authenticity of foreign exchange collection. In 2026, the State Administration of Foreign Exchange will strengthen supervision, and foreign exchange collected from a party other than the declared buyer will trigger an inspection. The contract should clearly specify the foreign exchange collection account to ensure the payer is consistent with the buyer; third-party foreign exchange collection requires providing a power of attorney and completing filing, to avoid tax refund rejection. Keep the bank receipt as auxiliary material for declaration when settling foreign exchange.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html#suggestedAnswer-5", "datePublished": "2026-05-07T05:00:34Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "Legal risks of battery export tax refund come from vague contract terms. Export contracts should add a "tax refund compliance clause", which clarifies that the supplier shall provide authentic VAT invoices, UN certification and other materials, and shall bear the loss if tax refund fails due to supplier reasons. For letter of credit settlement, it should be specified that UN certification and MSDS are accepted as negotiation documents, to avoid tax refund impact caused by delayed foreign exchange collection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html#suggestedAnswer-6", "datePublished": "2026-05-07T04:50:00Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "During on-site inspection, customs focuses on checking whether the packaging meets UN standards. For third-party certification, you need to bring the original certificate and packaging performance certificate. If packaging marks are blurred (unclear UN number and dangerous goods mark), you need to replace or re-paste them in time, otherwise it will be determined as non-compliant and cause cargo detention. Cooperate with customs to complete safety tests such as short-circuit test to ensure products meet export standards.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html#suggestedAnswer-7", "datePublished": "2026-05-07T04:49:37Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "UN3480 lithium batteries must be packaged in accordance with UN1816 standard, and the packaging material shall have fire-proof and leak-proof performance. When packaging, separate batteries with anti-static partitions, reinforce the exterior with steel strips, and paste clear UN number, dangerous goods mark and "this side up" mark. If the packaging fails the customs performance test, re-certification is required which will delay export and affect the validity period of tax refund declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html#suggestedAnswer-8", "datePublished": "2026-05-07T04:48:47Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "Tax refund audit needs to focus on "consistency of four flows": consistency of contract flow, goods flow, capital flow and invoice flow. If the contract amount is inconsistent with the customs declaration amount, a supplementary agreement shall be provided for explanation; for the difference between capital flow and invoice flow, transfer vouchers and foreign exchange collection receipts shall be provided. Documents shall be retained for at least 5 years after tax refund declaration. It is recommended to store them in an electronic file system to ensure safety and accessibility, and avoid tax refund recovery caused by document loss.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-lithium-battery-export-tax-refund-policy-adjustments.html#suggestedAnswer-9", "datePublished": "2026-05-07T04:47:57Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "What Adjustments Are Made to the 2026 Lithium Battery Export Tax Refund Policy?"} ] } ] ```