1. Return management
Cross-border e-commerce enterprises and their domestic agents shall ensure that the returned goods are the original cross-border e-commerce retail imported goods, and bear the relevant legal responsibilities. The return enterprise can apply for return of all or part of the goods in the original “Declaration List”. If the return enterprise applies for return within 30 days from the date of release of the “Declaration List” and transports the returned goods to the original special area or logistics center within 45 days from the date of release of the “Declaration List”, the corresponding tax will not be levied, and the annual cumulative transaction amount of the individual consumer will be adjusted.
2. Return and destruction management
For goods that have been declared to enter the area (center) as bonded goods purchased online, if the retail import customs clearance procedures cannot be handled due to classification errors, exceeding the limit, or the actual business operations of the enterprise, the carry-over, import or return procedures shall be handled in accordance with the goods. For cross-border e-commerce retail imported goods that have been declared to enter the area (center) as bonded goods purchased online, if they have exceeded the shelf life or validity period, the goods or packaging are damaged, and they do not comply with the relevant regulatory policies of my country and are not suitable for domestic sales, the enterprise can apply for return or destruction procedures.
3. Commodity risk monitoring
In order to prevent the quality and safety risks of imported and exported commodities, the customs will conduct quality and safety risk monitoring on cross-border e-commerce retail imported commodities, order relevant enterprises to take risk reduction measures for unqualified commodities or commodities with quality and safety problems, supervise commodities that have not yet been sold, and investigate the responsibilities of relevant business entities in accordance with the law; issue risk warnings for high-risk commodities found in the monitoring and take corresponding control measures.
4. Packaging material management
For packaging materials imported from abroad generated during the storage, packaging and transportation of online shopping bonded imported commodities, if the enterprises need to transport them to special areas or logistics centers, the customs will levy taxes according to the actual status when they leave the special areas or logistics centers.
5. Subsequent supervision
According to the supervision needs and the risk level, the customs may conduct inventory of warehousing enterprises participating in the online shopping bonded import business by means of full inventory, random inventory, etc., and make corresponding treatment according to the verification results. If necessary, a third-party intermediary agency may be introduced to conduct verification for the customs to issue professional conclusions or opinions. Customs will punish enterprises that violate the regulations by participating in the creation or transmission of false transaction, payment, and logistics “three orders” information, facilitating secondary sales, failing to dutifully review the authenticity of consumer (orderer) identity information, etc., resulting in the theft of personal identity information or annual purchase quotas, secondary sales, and other violations of customs supervision regulations. Those suspected of smuggling or violations will be handled by the customs in accordance with the law; if a crime is constituted, criminal liability will be pursued in accordance with the law.