For battery manufacturers, the 4% consumption tax is a significant cost burden.Many companies do not realize that with a compliant CMA test report, qualified eco-friendly batteries can be exempt from this tax, achieving legitimate cost reduction.

As China continues its preferential tax policies for green batteries, obtaining a legally valid testing report has become the key to accessing these benefits.This article explains the official policy, practical application, and compliance process for battery factories.

1. Policy Background: 4% Tax & Exemption Scope

According to Caishui [2015] No.16 (Ministry of Finance & State Taxation Administration),effective February 1, 2015, a 4% consumption tax is imposed on most batteries.

However, seven categories of environmentally friendly batteries are fully exempt:

1. Mercury‑free primary batteries
2. Nickel‑metal hydride (Ni‑MH) batteries
3. Lithium primary batteries
4. Lithium‑ion batteries
5. Solar cells
6. Fuel cells
7. Vanadium flow batteries

If your product qualifies but you lack valid certification, you will unnecessarily pay 4% tax.The tax bureau’s most important supporting document is a battery CMA test report from an accredited laboratory.

2. What Is a Battery CMA Report & Why It Matters

CMA = China Metrology AccreditationIt is a mandatory laboratory accreditation required by the Metrology Law of China.Only labs certified by provincial or national market supervision authorities can issue legally effective test reports.

A Battery CMA Report is an official document issued after testing according to Chinese national standards (GB/GB/T).

Its legal roles:

• Tax exemption proof: Officially recognized by tax authorities
• Product quality certification
• Legal evidence for disputes and inspections

Important:The report must bear the CMA stamp to be accepted for tax exemption.

3. Which Batteries Need a CMA Report?

All 7 exempt categories require testing to verify compliance with national standards:

• Lithium‑ion batteries: Safety, cycle life, GB 31241, GB/T 18287
• Lithium primary batteries: Open circuit voltage, discharge performance, mercury content
• Ni‑MH batteries: Capacity, safety performance

If you produce multiple models of the same battery type, you may:

• Test one representative model
• Issue one CMA report
• Submit a product detail list covering all similar models(per State Taxation Administration Announcement No.5 of 2015)

4. How to Get a Compliant Battery CMA Report

Step 1: Choose a CMA‑Accredited Lab

Verify:

• Valid CMA certificate
• Battery testing items clearly listed in the CMA annex (scope)

Step 2: Submit Samples & Testing

Provide representative samples.The lab tests according to GB standards and issues a detailed report.

Step 3: Obtain Report & File with Tax Bureau

Submit:

• CMA‑stamped test report
• Product detail list (consistent with invoices & accounting records)

5. FAQ

Q: How long is the CMA report valid?A: No fixed legal expiry. Tax authorities generally accept reports issued within 1–2 years.Retest if standards, materials, or processes change.

Q: Do imported batteries need a CMA report?A: Yes. Importers must use a Chinese CMA report to apply for exemption at customs.

Q: How long does testing take?A: Normally 3–6 weeks, depending on battery type and test items.

Q: One report per model, or one report for multiple models?A: Per category, not per model.One report + product list is sufficient for the same type of battery.

6. Compliance Tips to Avoid Tax Risks

• Use only authentic, valid CMA reports
• Choose formally accredited labs
• Keep full records: reports, lists, contracts, invoices

Conclusion

A compliant battery CMA report is not only proof of qualitybut also a key tool to legally reduce costs by 4%.We recommend all battery manufacturers understand the policy and work with qualified labs to maintain full compliance.