Are direct mail products restricted by the “Positive List”?
Answer: In my previous interpretation of the three-department document “Notice on the Tax Policy for Cross-border E-commerce Retail Imports”, I mentioned two types of overseas direct mail in the industry: one is overseas direct mail under the cross-border e-commerce retail import model, which requires the matching of the order, waybill, and payment order; the other is overseas direct mail under the luggage channel, and normal declaration requires the provision of the front and back information of the consignee’s ID card, shopping receipts, and waybills.
The “Positive List” is used to constrain cross-border e-commerce, including direct mail imports and online shopping bonded imports in cross-border e-commerce. Therefore, overseas direct mail under the cross-border e-commerce retail import model is restricted by the “Positive List”, while overseas direct mail under the luggage channel is not restricted by the “Positive List”.
Obviously, those goods that are not on the “Positive List” will enter the country in large quantities through the luggage channel in the future. How to efficiently control the luggage channel will be the next focus of the customs.