China Battery Consumption Tax Exemption & CMA Testing Report Complete Guide

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China Battery Consumption Tax Exemption & CMA Testing Report Full Guide

Editor:ESTL Category:Technical information Release time:2026-03-26 Click volume:19

Introduction

With the rapid development of the eco-friendly and high-tech battery industry, the Chinese government provides a consumption tax exemption for qualified battery products.However, this incentive is not available to all batteries — only products that meet strict environmental and technical standards are eligible.

1. Which Batteries Are Exempt from Consumption Tax?

According to Caishui [2015] No.16, the following 7 categories of batteries are exempt from consumption tax:

表格

Battery Type	Typical Products
Mercury-free primary batteries	Alkaline zinc-manganese batteries (dry cells)
Metal hydride nickel batteries	Ni-MH batteries, hybrid vehicle batteries
Lithium primary batteries	Li-Mn button cells, Li-SOCl₂ batteries
Lithium-ion batteries	Mobile phone batteries, laptop batteries, EV batteries, energy storage batteries
Solar batteries	Photovoltaic modules
Fuel cells	Hydrogen fuel cells
All-vanadium flow batteries	Large-scale energy storage batteries

2. Core Document: What Is a CMA Testing Report?

① Policy Requirement

Under State Taxation Administration Announcement [2015] No.5,to claim consumption tax exemption, taxpayers must hold a product testing report issued by a testing institution recognized by provincial‑level or higher quality supervision authorities.

② Accreditation Standard for Laboratories

A qualified institution must meet both conditions:

Possess a valid Certification of Metrology Accreditation (CMA) issued by SAMR or provincial authorities
The CMA certificate appendix must include battery testing scope

③ Why CMA Report Is Mandatory

CMA (China Metrology Accreditation) is a statutory mandatory laboratory accreditation under the Metrology Law of the People’s Republic of China.Only reports with the CMA stamp have legal validity for tax declaration, product qualification, and regulatory review.

In short: No CMA stamp = No tax exemption acceptance.

3. How to Obtain a CMA Testing Report

Step 1: Self-Assessment

Confirm your product falls within the 7 exempt categories and prepare specifications and technical documents.

Step 2: Choose a Qualified Laboratory

Verify the lab has CMA accreditation for battery testing and check the official CMA certificate and scope.

Step 3: Sample Testing

The lab tests samples according to national standards (e.g., mercury content, battery type identification).Typical lead time: 3–6 weeks.

Step 4: Receive Report

Obtain the official testing report with the CMA logo.

Step 5: File with Tax Authority

Submit the CMA report and Product Detail List to the competent tax authority for record‑filing.

Compliance Reminders

Tax authorities now use big data and on-site inspections to strengthen verification.Please note:

Reports must be authentic and valid; forgery is strictly prohibited
Laboratories must be formally accredited with valid CMA scope for batteries
Keep full records: reports, product lists, contracts, invoices
Product names, models, and specifications must match accounting records and invoices exactly

Label: China battery consumption tax exemption mercury-free battery tax policy lithium battery tax exemption battery tax declaration CMA accredited lab CMA testing report

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