Detailed explanation of regulatory policies for cross-border e-commerce retail import and export commodities

Tax collection

According to the “Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on Tax Policies for Cross-Border E-Commerce Retail Imports” (Caishui [2016] No. 18), cross-border e-commerce retail imports are subject to tariffs and Import value-added tax and consumption tax. The duty-paid price is the actual transaction price, including the retail price of the product, freight and insurance. The subscriber is the taxpayer, and the e-commerce enterprise, e-commerce transaction platform enterprise or logistics enterprise, as the tax collection and payment obligor, needs to fulfill the tax obligation on his behalf.

In addition, the collection and remittance obligor shall truthfully and accurately declare to the customs tax collection and administration elements such as product names, specifications and models, tariff codes, actual transaction prices and related fees of cross-border e-commerce retail imported goods. In order to review and determine the classification, duty-paid value, etc. of cross-border e-commerce retail imported goods, the customs may require the collection and payment agent to make a supplementary declaration.

The customs collects taxes on cross-border e-commerce retail imported goods that meet regulatory requirements based on time periods, and the collection and payment obligor shall submit a sufficient and effective tax guarantee to the customs in accordance with the law. If there is no return or order correction within 30 days after customs release, the collection and payment obligor shall go through the tax payment procedures with the customs within the 31st to 45th day after release.

Customs clearance management

Before declaration of cross-border e-commerce retail imported goods, e-commerce enterprises or e-commerce transaction platform enterprises, payment enterprises, and logistics enterprises shall truthfully transmit transaction, payment, logistics and other electronic information to the customs through the cross-border e-commerce customs clearance service platform. . Inbound and outbound express operators and postal enterprises may be entrusted by e-commerce enterprises and payment enterprises to transmit electronic information such as transactions and payments to the customs on the premise of a written commitment to bear corresponding legal responsibility for the authenticity of the transmitted data.

E-commerce enterprises or their agents should submit the “Declaration List of Cross-border E-commerce Retail Import and Export Commodities of the Customs of the People’s Republic of China”. For exports, the “list verification and summary declaration” method is used to handle customs declaration procedures, and for imports, the “list verification and declaration” method is adopted. “Go through customs declaration procedures. E-commerce enterprises should verify the identity information of individuals (orderers) who purchase cross-border e-commerce retail imported goods and provide valid identity information certified by the national competent authorities to the customs.

After the cross-border e-commerce retail goods are exported, the e-commerce enterprise or its agent shall, before the 10th of each month, submit the “Declaration List” for customs clearance last month based on the same consignee and consignor, the same mode of transportation, and the same name at the top of the list. The country of arrival, the same port of exit, the same 10-digit customs commodity code in the list body, the same unit of measurement for declaration, and the same currency rules are merged to form the “Customs of the People’s Republic of China Export Goods Declaration Form” for declaration to the customs.

Logistics and Returns

Cross-border e-commerce retail import and export commodity supervision sites must comply with relevant customs regulations. Supervision site operators and warehousing enterprises shall establish computer management systems that comply with customs supervision requirements and exchange electronic data in accordance with customs requirements. The inspection and release of cross-border e-commerce retail import and export commodities shall be carried out within the supervision premises. If e-commerce companies or their agents, logistics companies, operators of regulatory sites, or warehousing companies discover suspected violations or smuggling, they should promptly and proactively report to the customs.

Under the cross-border e-commerce retail import model, e-commerce companies or their agents are allowed to apply for returns. The returned goods must be transported to the original supervision location in their original condition within 30 days from the date of release by the customs. The corresponding taxes will not be levied. And adjust the personal annual transaction cumulative amount. Under the cross-border e-commerce retail export model, returned goods must go through relevant procedures in accordance with current regulations.

Scope of application

The General Administration of Customs issued Announcement No. 26 of 2016, stipulating relevant regulatory policies for cross-border e-commerce retail import and export commodities. E-commerce enterprises and individuals that implement retail import and export commodity transactions through e-commerce trading platforms and transmit relevant transaction electronic data in accordance with customs requirements shall be subject to customs supervision in accordance with this announcement. Enterprises participating in cross-border e-commerce business should submit in advance to the local customs a copy of the enterprise’s legal person business license, a copy of the organization code certificate (enterprises registered with a unified social credit code do not need to provide it), an enterprise registration form and other materials. If you need to apply for customs declaration business with the customs, you should register in accordance with the relevant regulations of the customs on the registration management of customs declaration units.