Cross-border e-commerce risks generally include tax risks and security access risks, especially security access risks related to public and national security. Cross-border e-commerce is mainly small-value transactions, with a wide variety of commodity brands and types, low entry barriers, and transaction commodities are sent by post and express delivery, showing scattered, fragmented, and diverse characteristics. Therefore, security access risks are prominent. According to the General Administration of Customs Announcement No. 194 of 2018, “e-commerce enterprises shall not import or export commodities that endanger port health and safety, biosafety, import and export food and commodity safety, infringe intellectual property rights, and other prohibited and restricted commodities.”
Commodities listed in the list of prohibited import and export items shall not be imported through any channel. The specific list is as follows:
1. Various weapons, simulated weapons, ammunition and explosives;
2. Counterfeit currency and counterfeit securities;
3. Printed materials, films, photos, records, movies, audio tapes, video tapes, laser discs, computer storage media and their products that are harmful to China’s politics, economy, culture and morality;
4. Various strong poisons;
5. Opium, morphine, heroin, marijuana and other addictive narcotics and psychotropic drugs;
6. Animals, plants and their products with dangerous germs, pests and other harmful organisms;
7. Food, medicine or other items that are harmful to the health of humans and animals, come from epidemic areas and other foods that can spread diseases.