1. According to the relevant provisions of the Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Tax Policy for Cross-border E-commerce Retail Imports (Cai Guan Shui [2016] No. 18), cross-border e-commerce retail imported goods are subject to customs duties and import value-added tax and consumption tax in accordance with the goods, and the tax-paid price is the actual transaction price, including the retail price of the goods, freight and insurance premiums.
2. The orderer is the taxpayer. The e-commerce enterprise, e-commerce trading platform enterprise or logistics enterprise registered with the customs shall serve as the tax collection and payment agent and perform the tax obligations on behalf of the orderer.
3. The tax collection and payment agent shall truthfully and accurately declare to the customs the tax collection and management elements such as the commodity name, specification model, tariff number, actual transaction price and related expenses of the cross-border e-commerce retail imported goods.
The declaration currency for cross-border e-commerce retail imported goods is RMB.
4. In order to review and determine the classification and tax-paid price of cross-border e-commerce retail imported goods, the customs may require the tax collection and payment agent to make supplementary declarations in accordance with relevant regulations.
5. Customs shall collect taxes on cross-border e-commerce retail imported goods that meet regulatory requirements in a time period, and the obligor for collection and payment shall submit a sufficient and valid tax guarantee to the customs in accordance with the law.
If there is no return or cancellation of the order within 30 days after the customs release, the obligor for collection and payment shall go through the tax payment procedures with the customs between the 31st and 45th day after the release.