Broadly speaking, cross-border e-commerce covers the entire import and export delivery channel (mail, express delivery, cross-border e-commerce, etc.). In a narrow sense, especially in terms of customs supervision methods, there are four types: online shopping bonded import, direct purchase import, special area export, and general export. Among them, online shopping bonded import and direct purchase import constitute cross-border e-commerce retail import.

According to the description of the World Customs Organization (WCO), cross-border e-commerce is the transaction behavior of online ordering, sales, communication and payment (where possible), and setting consumers/buyers (commercial and non-commercial). It mainly covers business-to-consumer (B2C) and consumer-to-consumer (C2C) models, and can also be used for business-to-business (B2B) models.

In the “E-Commerce Law of the People’s Republic of China” (hereinafter referred to as the “E-Commerce Law”) adopted at the Fifth Session of the Standing Committee of the Thirteenth National People’s Congress, Article 2 clearly stipulates that “E-commerce as referred to in this Law refers to the business activities of selling goods or providing services through the Internet and other information networks.” Cross-border e-commerce is an international commercial activity, which refers to the transaction entities in different customs territories completing transaction payments, logistics delivery and other transaction behaviors through e-commerce platforms. This business model of “Internet + import and export trade” has achieved the diversification of sales markets and product categories.

In a broad sense, cross-border e-commerce is basically equivalent to foreign trade e-commerce, that is, production or trading companies use e-commerce means to digitize and electronicize the display, negotiation and transaction links in traditional trade, and finally realize the import and export of products. In a broad sense, cross-border e-commerce can be included in its scope as long as any one of the four links of marketing, transaction, settlement and delivery belongs to e-commerce applications.

In a narrow sense, cross-border e-commerce refers to a trading activity in which the two parties in different customs territories jointly reach a transaction through an e-commerce platform, the buyer makes payment, and the goods are delivered to the buyer through cross-border logistics. Among the four links of marketing, transaction, settlement and delivery, online transaction is the core and necessary element. In practice, this definition is generally used by regulatory agencies, relevant international organizations, etc. For example, in June 2018, the “World Customs Organization Cross-border E-commerce Standard Framework” issued by the World Customs Organization believes that the characteristics of cross-border e-commerce are online ordering, online sales, online communication and online payment (if feasible).