1. Before declaring cross-border e-commerce retail imported goods, e-commerce enterprises or e-commerce trading platform enterprises, payment enterprises, and logistics enterprises shall respectively transmit electronic information such as transactions, payments, and logistics to the customs through the cross-border e-commerce customs clearance service platform (hereinafter referred to as the service platform).
Inbound and outbound express operators and postal enterprises may be entrusted by e-commerce enterprises and payment enterprises to transmit electronic information such as transactions and payments to the customs on the premise of a written commitment to bear the corresponding legal responsibilities for the authenticity of the transmitted data.
2. Before declaring cross-border e-commerce retail exported goods, e-commerce enterprises or their agents and logistics enterprises shall respectively transmit electronic information such as transactions, collections, and logistics to the customs through the service platform.
3. E-commerce enterprises or their agents shall submit the “Declaration List of Cross-border E-commerce Retail Import and Export Goods of the Customs of the People’s Republic of China” (hereinafter referred to as the “Declaration List”). Exports shall be handled in the form of “list verification and release, summary declaration”, and imports shall be handled in the form of “list verification and release”.
The “Declaration List” has the same legal effect as the “Customs Declaration Form for Import (Export) Goods of the People’s Republic of China”. For detailed requirements for filling in relevant data, please refer to Annex 1 and Annex 2.
4. E-commerce enterprises shall verify the identity information of individuals (orderers) who purchase cross-border e-commerce retail imported goods, and provide the customs with valid identity information certified by the national competent authorities. If the identity information of the orderer cannot be provided or verified, the orderer and the payer shall be the same person.
5. After the export of cross-border e-commerce retail goods, e-commerce enterprises or their agents shall merge the “Declaration List” of the previous month (December is the current month) before the 10th of each month (if the 10th of the month is a statutory holiday or statutory rest day, it shall be postponed to the first working day thereafter, and the summary of the list for the 12th month shall be completed before the last working day of the month) according to the same consignee and consignor, the same mode of transportation, the same destination country, the same exit port in the list header, and the same 10-digit customs commodity code, the same declared measurement unit, and the same currency rule in the list body, and summarize them into the “Customs Declaration Form for Export Goods of the People’s Republic of China” and declare them to the customs.
6. Except for special circumstances, the “Declaration List” and the “Customs Declaration Form for Import (Export) Goods of the People’s Republic of China” shall be declared in a paperless customs clearance operation.
The modification or cancellation of the “Declaration List” shall be handled in accordance with the relevant provisions of the Customs “Customs Declaration Form for Import (Export) Goods of the People’s Republic of China”.