Recently, the Ministry of Finance and the State Taxation Administration of China issuedAnnouncement No. 2 of 2026 (full text available via the State Taxation Administration Policy and Regulations Database), which confirms that the value-added tax (VAT) export rebate will be fully abolished for 249 product categories starting April 1, 2026, with the rebate rate adjusted to 0%. Tempered glass pot lids and glass covers (core HS Code: 70102000, Product Description: Glass stoppers, lids and other glass closures) are listed among the affected items, bringing a direct impact to the global supply chain of kitchenware glass accessories.
1. Key Implementation Rules (At a Glance)
This policy takes effect based strictly on the export date shown on the Customs Export Declaration, with no additional grace period. All relevant enterprises are required to strictly follow the customs declaration timeline:
Exports on or before March 31, 2026: Eligible tempered glass lid products with completed customs declaration can still enjoy the original 9% VAT export rebate rate, without being affected by the new policy.
Exports on or after April 1, 2026: Tempered glass lids classified under HS Code 70102000 will be subject to a 0% export rebate rate, meaning no VAT export rebate will be granted. Enterprises must calculate costs and complete export declarations in full compliance with the new rules.
Kind Reminder: Glass lid products must be declared under the accurate corresponding HS Code. For products fitted with integrated accessories such as metal handles or silicone rings, please verify the commodity classification in advance to avoid tax risks caused by improper declaration.
2. Practical Impacts on Enterprises and Customers
For tempered glass lid exporters and overseas purchasers alike, this policy adjustment is more than a tax change — it is a critical shift that directly impacts cost accounting and pricing frameworks:
Cost Adjustment: The removal of the 9% export rebate incentive means export VAT will be levied in line with domestic sales regulations, leading to a direct increase in product base costs.
Order Execution Notice: For signed but undeclared pending orders, please promptly arrange delivery schedules and customs declaration plans, and communicate pricing adjustments with partners in advance.
Market Pattern Shift: The industry will move away from cutthroat low-price competition; low-quality and inefficient capacities will gradually phase out. High-quality products and legally compliant enterprises will gain stronger market standing.
3. Profound Significance for the Glass Lid Industry
The cancellation of export tax rebates is a key policy measure to guide the daily glassware industry towardeliminating outdated production capacities, reducing over-reliance on low-cost competition, and achieving high-quality development. It carries positive, long-term significance for the healthy integration and upgrading of the glass lid sector:
3.1 Rectify Unregulated Competition and Purify Industry Environment
In the past, some small and medium-sized manufacturers relied on export rebates to maintain low-price, high-volume sales, compromising product quality to cut costs and resulting in thin industry profits and insufficient innovation momentum. With the rebate cancellation, low-quality producers surviving only on price wars will gradually exit the market, curbing industry disorder and creating a fairer playing field for compliant, quality-focused enterprises.
3.2 Accelerate Industrial Concentration and Enhance Overall Competitiveness
Market resources will shift toward leading enterprises with large-scale production capacity, mature quality control systems, stable delivery capabilities and long-standing customer reputation, boosting industrial concentration. This will not only optimize supply chain efficiency but also help Chinese kitchenware glass products shed the "low-cost label" globally and establish a reputation for reliability and high quality.
3.3 Drive Product Upgrading and Shift to Value-Based Competition
The new policy compels enterprises to abandon policy dependence and focus on core competitiveness, steering the industry from price wars to value competition. Going forward, standard tempered glass lids will be upgraded to high-value-added products featuring borosilicate heat resistance, explosion-proof tempering, food-grade materials, customized designs and smart compatibility, propelling the entire kitchenware glass industry toward high-end and branded development.
3.4 Align with High-Quality Foreign Trade and Reduce Trade Risks
Previously, low-price advantages driven by tax rebates often triggered overseas anti-dumping and countervailing investigations, raising trade risks. This policy adjustment aligns with the national goal of high-quality foreign trade development, promoting market-based pricing and compliant exports, and building a more stable and sustainable overseas trade channel for qualified enterprises.
4. Yinghuade’s Solemn Commitment & Cooperation Advice
As a professional manufacturer focused on the R&D, production and sales of tempered glass lids for many years, Yinghuade has always abided by national policy guidelines, upheld compliant operations and quality-first principles, and fully protects the interests of our domestic and overseas partners.
To Our Valued Partners: We have set up a special liaison team to sort out the progress of existing orders, provide one-on-one communication on cost accounting, pricing adjustments and customs declaration delivery, minimizing the impact of the new policy on our cooperation. Meanwhile, we will strictly control product quality, continuously optimize production efficiency, and safeguard customers with stable capacity and reliable services.
Cooperation Suggestions: Plan your order cycles reasonably and confirm delivery schedules in advance; prioritize high-quality, well-matched products to jointly withstand market volatility.
Moving forward, Yinghuade will stay committed to quality, seize the opportunities of industry transformation, and join hands with overseas customers to pursue long-term, win-win development and build a new pattern of high-quality growth for the kitchenware glass industry.
