Export tax rebate is a common tax measure in international trade, aiming to encourage fair competition in the export of goods from various countries. Under WTO rules, export tax rebates comply with the principle of national treatment. However, on November 15, 2024, the Ministry of Finance and the State Administration of Taxation of China announced that starting from December 1, 2024, the export tax rebates for 34 tax codes for copper materials and the export tax rebates for 24 tax codes for aluminum materials will be canceled.