Cross-border e-commerce retail import and export commodity supervision and tax collection and management
1. According to the relevant provisions of the Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Tax Policy for Cross-border E-commerce Retail Imports (Cai Guan Shui [2016] No. 18), cross-border e-commerce retail imported goods are subject to customs duties and import value-added tax and…