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Export duties are based on the Regulations on Import and Export Tariffs. According to the authorities, they are applied to protect the domestic environment and to save energy and scarce resources. The list of goods subject to export duties is issued on a yearly basis. Exports can be subject to "statutory" and interim export duties.

Table 3.11 Export duties by type and HS Chapter, 2017
HS Chapters (...)
Total (...)
03 Fish and crustaceans (...)
05 Products of animal origin, n.e.s. (...)
25 Earths and stone; plastering materials (...)
26 Ores, slag and ash (...)
27 Mineral fuels, oil and waxes (...)
28 Inorganic chemicals (...)
29 Organic chemicals (...)
31 Fertilizers (...)
41 Raw hides and skins (...)
44 Wood and articles of wood (...)
47 Pulp of wood, paper or paperboard (...)
72 Iron and steel (...)
74 Copper and articles thereof (...)
75 Nickel and articles thereof (...)
76 Aluminium and articles thereof (...)
79 Zinc and articles thereof (...)
81 Other base metals (...)

The State may restrict or forbid exports to: (…) protect the environment; protect exhaustible natural resources that are in short supply (…) comply with China's international commitments; (…)

MOFCOM, in collaboration with other relevant departments, formulates and issues a Catalogue of Goods Restricted or Forbidden for Export; this Catalogue was last updated in 2008. (…) Export prohibitions apply to products such as: archeologic artefacts, bezoar, musk, black moss, certain plants, bones, ivory, natural sands (HS Chapter 25) asbestos, halogenated derivatives of hydrocarbons, organic chemicals (HS Chapter 29), fertilizers (not chemically treated); unprocessed wood and some platinum products.

Table 3.12 Products subject to export quotas and licensing
Products Type of management Comment
(…)
Goods subject to licensing
(…)
Substances depleting the ozone layer, and alumina, coke, tungsten products, silicon carbide, manganese, and fluorite Export licence An export permit is required before applying for a licence

Exporters are entitled to VAT rebates. The rebate rates vary according to the product. (…) Certain goods are not eligible for a rebate. [51] (...) while endangered animals and plants may not benefit from any rebate. According to the authorities, the management of the VAT rebate is used to contribute to environmental protection, energy saving and emission reduction. Thus, rebates are used to discourage the production and export of environment-polluting products. (...)

[51] Products not subject to VAT rebate include: high-energy-consuming products, high-polluting products, and those related to the use of resources; and endangered species of fauna and flora.

During the period under review, China continued to provide a number of financial incentives to different sectors and industries. (…) support was also granted with a view to protecting the environment, reducing emissions, and conserving energy. Generally, support is granted by the central or local governments through tax preferences, direct transfers, and access to credit.

According to the 13th Five-Year Plan, the development of strategic emerging industries (SEIs) is of particular importance. The State Council issued a National Development Plan for Strategic Emerging Industry, (...) Industries concerned are the information and technology industry, high-tech equipment and new materials industry, bio-industry, new energy vehicles, energy-conservation and environmental-protection industry, (...)

In December 2016, the National Development and Reform Commission (NDRC) published new Interim Measures for the Administration of Central Budget Investment Subsidy and Interest Discount Projects. According to the document, investment subsidies and interest discounts can be granted to industries and sectors in (...) ecological environment protection and restoration (...)

[59] National Development and Reform Commission Order No. 45.

Authorized by the State Council, more concrete support measures for specific industries may be decided by individual ministries, the People's Bank of China or the NDRC. For instance, the Ministry of Finance increased the subsidy for coalbed methane production utilization from 0.2 yuan per cubic meter to 0.3 yuan per cubic meter in 2016. On 27 July 2015, NDRC, the Ministry of Industry and Information and Technology (MIIT) and the Ministry of Finance (MOF) jointly issued the 2nd Batch of Promotion Catalogue of Energy-Saving and Environment-Friendly Vehicles (Passenger Cars of 1.6 Litres and Below). Consumers who buy automobiles listed in the catalogue (which only contains automobiles produced in China) are provided a subsidy of RMB 3,000 from the Government. The authorities indicate that this policy was terminated in December 2015. Figures on total expenditures under the programme were not available.

Each province or city may also provide a certain amount of financial support to a particular industry for a fixed period, in addition to the support measures granted by the central government. For example, according to some reports, in 2016 more than 15 provinces, autonomous regions, and municipalities provided financial subsidies to projects in the photovoltaic industry.