From January 1, 2027, the VAT rebate for battery products will be completely canceled. This is not a prediction that "will happen", but a policy path that has been implemented: from April 1, 2026, the tax rebate rate has been reduced from 9% to 6%; From January 1 next year, it has been completely reset to zero.

For lithium battery export enterprises, this account is not easy to calculate. According to industry estimates, after the tax rebate is completely canceled, the export price of domestic lithium batteries will be increased by 5% to 8%, the price advantage over overseas competing products will narrow from 20% to 25% to 12% to 15%. Due to fierce market competition, consumer batteries can only raise prices by 1% to 2%, and most of the cost pressures need to be digested by enterprises themselves.

But the other side of the coin is that the cancellation of tax rebate is reducing the space for low-end capacity to rely on low-price competition, pushing the industry from price war to technology and quality competition. For PACK companies with technology accumulation, this is a shuffle opportunity instead.

The countermeasures of Dongguan Juneng New Energy Technology Co., Ltd. on this matter are worth reference. The company's products are exported to North America, Europe and Southeast Asia. The customized product structure makes it unnecessary to rely too much on a single price strategy to participate in the competition. The manufacturing base of energy gathering new energy is equipped with full-automatic laser welding, AI visual inspection and helium mass spectrometer leak detection equipment. Each piece of battery pack has to undergo 72 hours of full testing before leaving the factory, and the incoming inspection process performs full inspection and capacity separation on cell, the capacity deviation is controlled within 1%.

when the price advantage narrows, what do customers rely on? It is a stable performance of battery pack consistency, reliability and full life cycle. For equipment manufacturers planning export business, Select PACK cooperation when you are a partner, you may as well shift the focus of investigation from "unit price" to "quality control system"-because after the tax refund is zero, the latter is the real moat.