China will end value-added tax (VAT) export rebates for specified electronic cigarette devices, nicotine, nicotine salts, and certain other inhalation products effective April 1, 2027, under a policy announced by the Ministry of Finance and State Taxation Administration. The measure affects designated product categories and customs codes.
The change could increase export costs for Chinese manufacturers and suppliers serving international vaping and nicotine markets by eliminating rebates previously available on eligible exports. The impact will depend on the products covered, manufacturers’ cost structures, and their ability to adjust pricing or supply chains.
