China to Cancel Export Tax Rebate and Impose Tax on Glass Bottles Starting April 1, 2026
China Adjusts Glass Bottle Export Tax Starting April 1
BEIJING, March 24, 2026 — China is set to implement a major adjustment to its export tax policy for glass products, with a specific focus on glass bottles, starting April 1, 2026. As a key part of China’s export tax rebate adjustment covering 271 products, this policy explicitly cancels the export tax rebate for glass products under Chapter 70 of the HS Code (including glass bottles), in line with the official announcements jointly released by the Ministry of Finance and the State Taxation Administration. The core policy announcement (No. 11 of 2026) can be viewed at: http://www.ctaxnews.com.cn/policy/2026-03/11/content_1119349.html, and the supporting implementation document can be accessed at: https://www.gov.cn/zhengce/zhengceku/202602/content_7056762.htm. It will officially revoke the export tax rebate long enjoyed by glass bottle exporters and require them to pay value-added tax (VAT) in accordance with domestic sales standards, marking a significant shift in China’s glass export industry pattern.
Key Policy Details: Rebate Cancellation & Tax Rate
Previously, glass bottles — including those for packaging, transportation, and preservation — were eligible for a 9% export tax rebate, a key profit source for many exporters, especially small and medium-sized trade enterprises and manufacturing plants. Under the new China glass bottle export tax policy, all glass bottle products under relevant HS codes (including 7010, 7013, etc., belonging to Chapter 70 of the HS Code) will no longer receive this rebate. Instead, they will be treated as domestic sales and subject to a 13% VAT, effective April 1, 2026.
Policy Coverage & Implementation Standards
The China glass bottle export tax adjustment covers a wide range of products, including food-grade glass packaging, non-food glass containers, glass jars exceeding 1 liter, and other glass vessels for conveying or preserving goods. The implementation standard is based on the export declaration date: goods declared before April 1 can still apply for the export tax rebate under the original policy, while those declared on or after April 1 must comply with the new glass bottle export tax rules.
玻璃瓶取消退税-(1)
As a professional glass bottle seller, we are also facing the pressure brought by this tax policy adjustment. We will actively respond to the policy changes, optimize production and operation, control costs reasonably, and maintain stable cooperation with global partners to tide over the current difficulties together.