Analysis of cross-border e-commerce import order promotion process and discussion on compliance

The concept and significance of order promotion

Order push, in short, is the process of uniformly pushing order information, payment information, and logistics information in cross-border e-commerce to the customs electronic port system for filing. This process is a key step to ensure that goods are imported in compliance with regulations. Only after passing customs verification can the goods be released for shipment. Pushing orders not only ensures the compliance of cross-border e-commerce, but also improves the efficiency and accuracy of customs supervision.

Cross-border e-commerce import order promotion process

The cross-border e-commerce import order promotion process mainly includes the following steps:

Order generation and information transfer

After receiving the consumer’s order, the cross-border e-commerce platform will pass the order information to the merchant. After confirming that the order is correct, the merchant needs to integrate the order information, payment information, and logistics information to prepare for the order push operation.

Information push and filing

Merchant will push the integrated three-order information to the customs electronic port system through the designated cross-border e-commerce service platform. The customs system will record and process the pushed information to prepare for subsequent release of goods.

List pushing and data verification

After receiving the shipping instructions from the merchant, the warehousing and logistics service provider will push the order’s list information to the customs. The customs system will compare and verify the orderer information, recipient information, commodity and price information in the order, payment order, and waybill with the information in the list to ensure the accuracy and consistency of the information.

Feedback and processing of declaration results

After completing the data verification, the customs will feedback the declaration results to the merchant. If the declaration is successful, the merchant can arrange delivery; if the declaration fails, the customs will provide the corresponding error code information, and the merchant needs to make corresponding modifications or refund processing based on the customs receipt.

The relationship and compliance between order promotion and delivery

It is worth noting that pushing an order is not shipping. Pushing the order is a necessary step before shipment. Only after it is verified by the customs, the merchant can proceed with the shipment operation. At the same time, with the continuous improvement of cross-border e-commerce policies, the order promotion process has become increasingly standardized and legalized. Merchants should strictly abide by relevant laws, regulations and customs regulations when promoting orders to ensure the compliant import of goods.

“Three Orders” comparison and cross-border e-commerce tax incentives

“Three orders” comparison is a necessary condition for e-commerce tax benefits. Cross-border e-commerce tax is a specific tax exemption under the Generalized System of Preferences and falls under the category of tax preferences. Therefore, regulatory measures are needed to protect tax policies. If you want to enjoy the tax benefits of zero tariff and 30% discount on value-added tax and consumption tax, you must accept a series of regulatory measures including “three orders” comparison. Inbound and outbound express operators and postal companies can accept the entrustment of relevant e-commerce companies and payment companies, promise to assume corresponding legal responsibilities, transmit transaction and payment electronic information to the customs, and then push the three orders data to the customs, which complies with the “three orders” “Regulatory requirements for comparison.

Compliance path provided by direct purchase import for order promotion

Direct purchase import means that after domestic consumers make cross-border online purchases, e-commerce companies or e-commerce trading platform companies, payment companies, and logistics companies respectively transmit transaction, payment, logistics and other electronic information to the customs. According to the provisions of the “Notice on Improving the Supervision of Cross-Border E-Commerce Retail Imports” (Shangcaifa [2018] No. 486), direct purchase imports should meet the following regulatory conditions: The goods are listed in the “Positive List” and are limited to For personal use and meet the conditions stipulated in the cross-border e-commerce retail import tax policy; through networking with the customs Transactions on e-commerce trading platforms can realize “three orders” comparison of transaction, payment, and logistics electronic information; transactions on e-commerce platforms that are not connected to the customs, but inbound and outbound express operators and postal companies can accept relevant e-commerce companies, Entrusted by payment companies, they promise to assume corresponding legal responsibilities and transmit electronic information such as transactions and payments to the customs.

Analysis of order promotion behavior

The act of order pushing itself does not necessarily violate laws and regulations, but the original orders involved in the order pushing behavior are not directly generated on the cross-border e-commerce platform, resulting in the customs being unable to supervise it. Once the payment has been made, it is impossible to make a second payment, so the payment order must be a formal payment (false payment). In addition, when e-commerce companies push orders to cross-border e-commerce platforms, in order to reduce the import tax burden, they may deliberately conceal the true transaction price and declare the price at a lower customs record price, that is, the price declaration is false. It is also possible to declare goods outside the list as goods in the list, that is, the tax number declaration is incorrect; and to declare (B2B) transactions between domestic e-commerce and overseas sellers as (B2C) transactions between domestic consumers and overseas sellers, that is, The trade method declaration is false.

A situation that needs to be pointed out in particular is that for overseas shopping products traded between domestic consumers and overseas sellers (B2C), the order payment form is not pushed through postal companies or express operators, but through other cross-border e-mails. The e-commerce platform pushes false order payment forms and imports goods that should be imported through mail channels through cross-border e-commerce. This is also an untrue declaration of trade methods.

Categories and causes of cross-border e-commerce promotion orders

According to different sources of orders, push orders can be divided into two categories: one is where consumers first place an order on a domestic website or platform, and the relevant orders are directed to a cross-border e-commerce platform connected to the customs for final order placement and product placement. Customs clearance; the other type is when consumers place orders directly with overseas e-commerce companies, and through cooperation with cross-border e-commerce platforms connected to the customs, relevant order information is pushed to the customs for customs clearance.

According to the different cross-border e-commerce platforms connected with the customs, order push can also be divided into two categories: one is pushed by inbound and outbound express operators and postal enterprises; the other is pushed by non-inbound and outbound express operators and postal companies. Business promotion push.

Overseas orders are suitable for the cross-border e-commerce model of direct mail import, and import declarations can also be made through postal and express channels. Domestic orders are essentially sales-based orders, that is, domestic e-commerce companies collect orders from domestic customers. Demand and collect payment, and then place an order for the goods through the cross-border e-commerce platform connected with the customs.

Conclusion

Cross-border e-commerce import order promotion, as a key link to ensure compliant import of goods, is of great significance to improving the operational efficiency of cross-border e-commerce and protecting the rights and interests of consumers. Merchants should have a deep understanding of the meaning and operating procedures of order push, and strictly follow customs regulations to carry out order push operations to ensure that goods can enter the target market smoothly and safely.