Broadly speaking, cross-border e-commerce refers to a transaction process in which trading entities belonging to different customs territories use e-commerce platforms to display goods, reach transactions, conduct cross-border payments and cross-border logistics transportation. In a narrow sense, cross-border e-commerce generally refers to B2C retail business. In essence, suppliers still “ship out” or “ship in” goods in the form of general trade, but this process is based on overseas warehouses or bonded warehouses, category management, and the use of Internet technology for operation and circulation, selling goods from enterprises (B-end) to domestic and foreign consumers (C-end). Therefore, cross-border e-commerce is both an extension of traditional foreign trade under the background of “Internet +” and a manifestation of e-commerce in import and export trade. According to different trade directions, cross-border e-commerce can be divided into cross-border import and cross-border export; according to different transaction methods, cross-border e-commerce can be divided into business-to-business (B2B) and business-to-consumer (B2C). Therefore, on the whole, cross-border e-commerce is generally divided into four subcategories, namely cross-border export B2B, cross-border export B2C, cross-border import B2B, and cross-border import B2C.
Currently, the dominant cross-border e-commerce is mainly B2B and B2C models, followed by C2C models. Under the B2B model, a large number of domestic and foreign companies have found business opportunities through the international Internet and established more trade partnerships, which shows that international e-commerce trade between companies is the mainstream. The use of e-commerce by enterprises is mainly based on advertising and information release, and the transaction and customs clearance processes are basically completed offline. In essence, it is still traditional trade and has been included in the general trade statistics of the customs. Under the B2C model, Chinese companies directly face foreign consumers and mainly sell personal consumer goods. In terms of logistics, they mainly use air parcels, mail, express delivery and other methods. The customs declaration subject is the postal or express delivery company. On August 21, 2013, the State Council issued the “Opinions on the Implementation of Policies to Support Cross-border E-commerce Retail Exports”. Driven by national policies and relevant e-commerce service platforms, the C2C model has also developed rapidly. Under the C2C model, individuals register and certify as sellers on international online sales platforms, publish product information, and after buyers inquire and close deals, the goods are delivered through international logistics.