According to a recent notice issued by the Chinese Ministry of Finance (MOF), from this Feb 1st, a 4% consumption tax will be applied to batteries and coatings at the point of their manufacture or importation. The tax is designed to promote energy conservation and environmental protection.
Exemptions are granted to mercury-free (see Note) primary batteries, nickel-metal hydrogen storage batteries (a.k.a. Ni-MH batteries, Ni-hydrogen storage batteries), lithium primary batteries, lithium ion storage batteries, solar batteries, fuel batteries and all-vanadium redox flow batteries. Lead storage batteries are subject to a grace period that will end on Dec. 31st, 2015. Lead storage batteries will also be subject to this tax from Jan 1st, 2016.
Coatings which release less than 420 g/L volatile organic compounds (VOC) at worksites are exempted.