Detailed explanation of tax policies and return procedures for cross-border e-commerce retail imported goods

Before understanding the product return and list policies for cross-border e-commerce retail imports, it is first necessary to clarify the relevant tax scope. Only foreign goods that comply with the provisions of the “Cross-border E-Commerce Retail Imported Goods List” can be regarded as imported goods eligible for return.

Return Process

1. Return time limit:

   • The product must be returned within 30 days from the date of customs release, and the returned product must be shipped back to the original customs supervision location or logistics center within 45 days.

2. Confirm return conditions:

   • Consumers need to contact the merchant first to confirm whether the product meets the return conditions and send the product back according to the merchant’s instructions. Consumers can apply for a partial or full return.

3. Tax processing:

   • After an e-commerce company applies for a return to the customs and is approved, the relevant tax will be automatically returned to the consumer’s personal annual quota. This quota can be checked through the “Single Window” of China International Trade.

4. Return Procedure:

   • Enterprises must inform consumers to send returned goods to the designated location, and must send a return declaration list to the original inspection and release customs at the “single window”. Only after completing relevant inspection and release procedures can the goods be put back on the shelves for sale.

Checklist and remark requirements

The “Cross-border E-Commerce Retail Imported Goods List” (i.e. the positive list) lists the types of goods that can be imported through e-commerce channels. The 2022 version includes 1,476 products with 8-digit tax numbers. If the products fall within this range, they can be imported in accordance with relevant regulations.

For the products in the list, there are four types of control conditions:

• Exclusion Control: For example, dual-use items or goods containing endangered animal and plant components cannot be imported through e-commerce channels.
• Trade method control: Some products can only be imported through bonded online shopping, such as seafood.
• Product name control: Only specific goods may be allowed to be imported under a tax code.
• Weight control: For example, the weight of sugar is limited to less than 2 kilograms per person per year, etc.

Interpretation of tax scope

Cross-border e-commerce retail import tax policies apply to goods within the scope of the “Cross-border e-commerce retail import commodity list” imported from other countries or regions. The following conditions must be met:

• Transactions are conducted through an e-commerce platform connected to the customs.
• Express delivery and postal companies can provide electronic information on transactions, payments and logistics and promise to assume legal responsibility for goods.

At the same time, personal items and goods that cannot meet the “three-item comparison” conditions will be implemented in accordance with the current regulations.

List properties

The “Cross-border E-Commerce Retail Imported Goods List” combines HS codes and commodity classifications for shipping channels to ensure that the selected goods not only meet trade requirements but are also suitable for personal use. This list was jointly released by 11 government departments, marking its official establishment as a “positive list”.

By mastering the above information, cross-border e-commerce operators and consumers can more clearly understand the return conditions and related tax policies for imported goods, providing guidance and convenience for daily transactions.