Cross-Border E-commerce Exports Get Tax Exemption for Returns
or complex compliance issues.
clearance and fund security.
The Ministry of Finance,the General Administration of Customs,and the State Taxation Administration recently issued a joint announcement stating that goods (excluding food) exported under the cross-border e-commerce customs supervision codes (1210,9610,9710,9810) within one year from the date of the announcement,and returned in their original condition within six months from the date of export due to unsalability or return,can be re-imported "tax-free."
In terms of specific operations,according to the announcement,enterprises applying for import tax exemption and other procedures must provide relevant supporting documents as required.For illegal activities such as tax evasion and fraud,they will be handled in accordance with national laws and regulations.
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