Announcement on the Tax Policy for Export Returned Goods of Cross-border E-commerce

        In order to accelerate the development of new forms of foreign trade and promote the high-quality development of trade, the tax policy of cross-border e-commerce export return goods is hereby announced as follows:

        1. For the goods (excluding food) declared for export under the cross-border e-commerce customs supervision code (1210, 9610, 9710, 9810) within one year from the date of the publication of this announcement, which are returned to the country in their original state within six months from the date of export due to unsalable and return reasons, the import tariff, import value-added tax and consumption tax shall be exempted; The export tariff collected at the time of export is allowed to be refunded, and the value-added tax and consumption tax collected at the time of export are subject to the relevant tax provisions on the return of domestic goods. Among them, the export commodities under the supervision code 1210 shall be returned to the outside of the domestic area within 6 months from the date of departure of the customs special supervision area or bonded logistics center (type B).

        2. For commodities that meet the provisions of Article 1, if the export tax refund has been handled, the enterprise shall pay the refunded tax in accordance with the current provisions. The enterprise shall apply for exemption of import tariff, import value-added tax and consumption tax and refund of export tariff on the basis of the Certificate of Tax Paid/Refunded for Exported Goods issued by the competent tax authority.

        3. The “return to China in its original state” specified in Article 1 means that the minimum form of export goods when returned to China shall be basically the same as that of the original export, and no accessories or parts shall be added, and no processing or modification shall be carried out, but it can still be regarded as “in its original state” after unpacking, inspection (chemical), installation and commissioning; The returned and imported goods shall not be used, except for the cases where the quality is found to be poor only after trial or can be proved to be returned after trial by the customer.

        4. For the commodities that meet the provisions of Article 1, 2 and 3, the enterprise shall submit the declaration list of export commodities or the export declaration form, the explanation of the reasons for the return, etc. to prove that the commodities are indeed materials returned into the country due to unsalable or return reasons, and bear legal responsibility for the authenticity of the materials. For the goods returned due to unsalable sales, the enterprise shall provide “self declaration” as the explanation of the reasons for the return, and promise to return the goods due to unsalable sales; For goods returned due to return, the enterprise shall provide return records (including return records or rejection records on the cross-border e-commerce platform), return agreements, etc. as explanation materials for the return reasons. According to this, the customs shall handle the formalities of return and tax exemption.

        5. Enterprise tax evasion, tax fraud and other illegal acts shall be dealt with in accordance with relevant national laws and regulations.

Article source：General Administration of Customs