China's tire export policy in 2026 is highly likely to continue with the three main themes of "green + tax rebate + compliance," with the following upgrades:

Tax Rebate Rate: Increased by 1 percentage point

Since July 2025, the tax rebate rate for most HS 4011/4012 products has increased from 9% to 13%. The industry generally expects a further increase of 1% from January 2026, to 14%, aligning it with electromechanical products. The newly added 2% "green bonus" will remain, meaning products with SmartWay, REACH, or similar certificates can receive a maximum rebate of 16%.

Green Threshold: Mandatory Carbon Footprint Registration

Before export customs declaration, a third-party "Tire Life Cycle Carbon Footprint" report (based on ≤20 kg CO₂/tire) must be uploaded. Unregistered batches will be blocked by the system, unable to enjoy tax rebates, and may trigger a 5% "environmental surcharge."

Origin Traceability: Southeast Asian Production Capacity Also Under Review

To close loopholes in "re-export + origin laundering," customs will pilot a "rubber traceability code," requiring tires with a natural rubber content of ≥40% to indicate their country of origin. If the proportion of Chinese rubber is <20%, even if manufactured in overseas factories, they will be considered as originating from China and will lose ASEAN preferential tariffs.

Document Time Limits Further Shortened

The tax refund application period will be reduced from the current 210 days to 180 days; the tolerance for discrepancies between invoice and customs declaration specifications will be tightened from 5% to 3%, with automatic order locking for deviations exceeding the limit.

Port "Carbon Fast Track" Expanded

The experiences of Qingdao, Ningbo, and Shenzhen will be extended to Xiamen and Nansha, aiming to achieve an average customs clearance time of ≤4 hours for green-labeled containers by the end of 2026, 30% faster than in 2025.

Foreign Exchange and Financial Support: Export revenue can remain in domestic accounts for 12 months without being converted into foreign exchange; the central bank is expected to introduce a "forward foreign exchange difference subsidy," providing tire companies that lock in forward exchange rates for more than 6 months with a spread rebate of 50-80 basis points to hedge against RMB fluctuations.

In summary, the 2026 policy will feature "higher tax rebates, stronger green practices, and stricter compliance": Law-abiding exporters with low-carbon certification can receive a 16% cash rebate and enjoy "immediate release upon declaration" at ports; companies still hoping to rely on low prices and low-grade imports will face three hurdles: shorter documentation windows, origin traceability, and additional tariffs.