Cross-border e-commerce import operation process: e-commerce enterprises purchase goods abroad → transport by air/sea → bonded area → store in designated customs-supervised bonded warehouse → consumers place orders online → e-commerce enterprises pack goods according to orders → go through customs clearance formalities → declare goods out of the area as personal belongings and pay postal tax on behalf of consumers → logistics enterprises deliver parcels to consumers
(I) Before placing an order
1. Check purchase limit
(1) Limit: Single transaction limit and annual transaction limit for cross-border e-commerce retail import goods: single transaction limit is RMB 5,000 and annual transaction limit is RMB 26,000.
(2) Limit query: You can download the Palm Customs App, register and log in, click the service column below, and select cross-border e-commerce personal consumption information in other information for query.
2. Risk Notice
Before purchasing, please carefully and in detail read the risk notice on the e-commerce website, make a judgment based on your own risk-bearing ability, and agree to the contents of the notice before placing an order.
(II) When placing an order
1. Information to be provided
Provide your real and valid identity information, such as name, ID number, delivery address, etc.
2. Duty-paid price
When the duty-paid price exceeds the single transaction limit of 5,000 yuan but is lower than the annual transaction limit of 26,000 yuan, and there is only one item under the order, it can be imported from the cross-border e-commerce retail channel, and the customs duties and import value-added tax and consumption tax will be levied in full according to the goods tax rate. The transaction amount will be included in the annual transaction amount, but if the annual transaction amount exceeds the annual transaction limit, it should be managed as general trade.
3. Purchase scope
It belongs to the list of cross-border e-commerce retail imported goods and is limited to personal use.
(III) After placing an order
1. Detailed inquiry
You can check the details of the use of your personal annual transaction limit by downloading the Palm Customs App. After registering and logging in, click on the service column below and select the cross-border e-commerce personal customs clearance data in other information for inquiry. If you want to know the tax information, you can click on the cross-border e-commerce personal tax information for inquiry.
2. Usage restrictions
Purchased cross-border e-commerce retail imported goods shall not be sold again.
3. Matters related to returns
Consumers submit their return requirements to the e-commerce platform company, and the relevant e-commerce company or the customs declaration company entrusted by it handles the return customs clearance procedures. After approval by the customs, the personal annual transaction cumulative amount will be adjusted accordingly. (The returned goods must meet the requirements for secondary sales and apply for return within 30 days from the date of customs release, and arrive at the original regulatory work site within 45 days)