“96” stands for cross-border e-commerce; “10” stands for general trade. The 9610 direct mail import model can also be called cross-border e-commerce general trade.
After consumers place orders on cross-border e-commerce platforms, enterprises declare through the national unified version of cross-border e-commerce, and push order information, payment information, logistics information, etc. to the customs. After the system completes the confirmation, the goods are packed in the overseas warehouse and enter the country in the form of personal packages. The package will go through customs inspection and quarantine, customs clearance, inspection, taxation and other links, and after completion, the goods will be delivered to consumers through domestic logistics.
The entire process of the direct mail import model (9610) is as follows:
①Consumers place orders on cross-border e-commerce platforms;
②The enterprise uploads relevant information to the customs;
③Customs clearance supervision;
④Domestic logistics distribution;
⑤Consumers sign for it.
Whether it is the 1210 bonded import mode or the 9610 direct mail import mode, the categories of imports are subject to the list of cross-border e-commerce retail imported goods, and do not involve goods that endanger the public health safety, biosafety, imported food and commodity safety, infringe intellectual property rights, and other prohibited goods. All orders must be actively declared and paid for domestic delivery.
The list of cross-border e-commerce retail imported goods is also known as the “white list” of duty-free shopping.
The white list means that consumers can purchase most cross-border e-commerce retail imported goods (in the white list) tax-free. The annual limit for individual consumers is 26,000 yuan, and the single transaction limit is 5,000 yuan. The tariff rate within the limit is 0; the import value-added tax and consumption tax are levied at 70% of the statutory taxable amount. If the single limit is exceeded, the tariff, import value-added tax, and consumption tax will be levied in full according to the commodity tax rate, and the total transaction amount will be included in the annual transaction amount. If the total transaction amount exceeds the annual total limit of 26,000 yuan, it will be managed as general trade.
On January 28, 2020, the Ministry of Finance and eight other departments issued an announcement to optimize and adjust the list of cross-border e-commerce retail import goods from March 1, 2022. Based on the 2019 version, the list has added 29 commodities with strong consumer demand in recent years, such as ski equipment, household dishwashers, and tomato juice; at the same time, the tariff number columns of some commodities have been adjusted, and the notes of some listed commodities have been optimized.
This move will help promote the development of cross-border import e-commerce formats, enrich domestic market supply, better meet the needs of people for a better life, and share market opportunities with the world.
For specific details, please refer to the “Announcement on Adjusting the List of Cross-border E-commerce Retail Import Goods” (No. 7 of 2022).