Logistics management:
1. The supervision sites for cross-border e-commerce retail import and export commodities must comply with relevant customs regulations.
2. Operators of supervision sites and warehousing enterprises shall establish a computer management system that meets the customs supervision requirements and exchange electronic data in accordance with customs requirements.
3. The inspection and release of cross-border e-commerce retail import and export commodities shall be carried out in the supervision sites.
4. When the customs conducts inspection, e-commerce enterprises or their agents, supervision site operators and warehousing enterprises shall provide convenience in accordance with relevant regulations and cooperate with customs inspection.
5. If e-commerce enterprises or their agents, logistics enterprises, supervision site operators and warehousing enterprises find suspected violations or smuggling, they shall promptly and proactively report to the customs.
Return management:
Under the cross-border e-commerce retail import model, e-commerce enterprises or their agents are allowed to apply for returns. The returned goods shall be transported to the original supervision site in their original condition within 30 days from the date of customs release. The corresponding taxes shall not be levied, and the individual annual transaction cumulative amount shall be adjusted.
Under the cross-border e-commerce retail export model, the returned goods shall go through the relevant procedures in accordance with the current regulations.