Comprehensive interpretation of import cross-border e-commerce customs clearance supervision policies

The rapid development of cross-border e-commerce has promoted changes in global trade. In order to ensure a fair competitive market environment, China has implemented a cross-border e-commerce retail import tax policy since April 8, 2016, and imposed personal postal tax Policies have been adjusted. This policy is mainly applied to imported goods under the business-to-consumer (B2C) model. In order to optimize the development environment of cross-border e-commerce, the government has adopted a series of measures to improve customs clearance efficiency and supervision.

Cross-border e-commerce retail import tax policy

The officially implemented cross-border e-commerce retail import tax policy aims to standardize tax management in related fields. According to this policy, imported goods in reasonable quantities for personal use are subject to personal postal tax as postal items, and the tax rate is generally lower than the comprehensive tax rate for similar imported goods, thus forming a lower overall tax burden. In order to avoid unfair competition, the government guides cross-border e-commerce retail imports to collect tariffs, value-added tax, and consumption tax on a goods basis to ensure that the tax burden of products with trade attributes is consistent with that of general trade imported goods.

The adjusted personal postal tax classifies goods into three levels. The most-favored nation tax rate for goods in tax heading 1 is zero, and the tax rates for goods in tax headings 2 and 3 are set at 30% and 60% respectively. Cross-border e-commerce companies still use traditional trade methods to implement current tax policies in B2B imports. The single transaction limit for cross-border e-commerce retail goods is RMB 2,000, and the annual transaction limit for individuals is RMB 20,000. The applicable tax rates are: Certain discounts.

Supervisory measures and the role of customs

The action plan issued by the General Office of the State Council clarifies to strengthen the supervision of postal and express delivery channels in cross-border e-commerce transactions to combat related illegal activities. As an important force in cross-border e-commerce supervision, Customs has issued a number of policies to support the development of e-commerce. These policies include the establishment of a paperless customs clearance process, while the customs operates full-time, 365 days a year, to ensure that goods are completed within 24 hours after arriving at the customs.

In order to achieve efficient supervision, the customs has established a mechanism to connect the customs supervision platform and the e-commerce enterprise platform, and established a three-item comparison system for transactions, payments, and logistics. In addition, the customs continues to innovate supervision models and methods, including online shopping bonded imports, direct purchase imports and general exports, etc., which help meet the diversified needs of cross-border e-commerce.

Conclusion

With the gradual implementation of policies and the improvement of the regulatory system, cross-border e-commerce is experiencing a stage of rapid development. From the optimization of tax policies to the strengthening of customs supervision, the formulation of relevant measures not only provides a stable environment for the market, but also promotes the further development of international trade.