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Sounds more to me like a Mafia style of "pay us for protection or you will need protection from us".
Looking forward to Gamers Nexus documentary on how China black markets these now still banned GPUs to get some further insight on this "gold rush" on this particular silicon.
2 possible outcomes I foresee:
I believe option 1 is not viable due to political risks and option 2 is irrelevant; the 15% isn't actually an export fee. It's just 15% cut of all revenues derived from sales to China.
It can be done in the next three year window quietly. Look at Ireland and the pharmaceutical/tech setup there were no corporate announcement for the tax optimization
For once, I actually agree with the current US administration.
It's justifiable to enable special taxes on segment such a enterprise GPUs that largely lack competition and are in extremely high demand (with low price electricity).