Announcement of the General Administration of Taxation of the Ministry of Finance and the General Administration of Customs
No. 4 of 2023
(Announcement on the tax policy of cross-border e-commerce export return goods)
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.
It is hereby announced.
Ministry of Finance, General Administration of Customs, General Administration of Taxation
January 30, 2023
The difference between the four export modes of cross-border e-commerce
1. Special area exit (1210)
2. General outlet (9610)
3. Direct export of cross-border e-commerce B2B (9710)
4. Cross-border e-commerce export overseas warehouse (9810)
Among them, the growth trend of exports from special regions is particularly obvious.
1 Special area exit
The export of special areas is also known as bonded goods preparation export. This mode is based on the comprehensive bonded area and other special customs supervision areas. Cross-border e-commerce enterprises enjoy the tax refund policy (excluding the bonded area), which improves the utilization rate of enterprise funds and reduces logistics costs.
2 General exit
After the overseas consumer places an order and pays, the relevant enterprises will transmit the electronic information such as transaction, collection and logistics to the customs in real time. The customs will review the Declaration List of the package, release the package after inspection, and then deliver it to the overseas consumer through international transportation and overseas distribution.
The enterprise shall go through the customs declaration formalities by means of "checking and releasing the list and summarizing the declaration"; For eligible cross-border e-commerce retail commodity exports in the comprehensive cross-border e-commerce pilot zone, the customs declaration formalities can be handled by means of "list check and summary statistics"; For goods that do not involve export taxes, export tax rebates, and license management and whose single invoice value is less than 5000 yuan, enterprises can simplify the declaration according to the 4-digit tax number (usually 10 digits).
3 Direct export of cross-border e-commerce B2B
After the domestic enterprises reach a transaction with the overseas enterprises through the cross-border e-commerce platform, the goods will be exported directly to the overseas enterprises through cross-border logistics.
4. Cross-border e-commerce export overseas warehouse
Domestic enterprises first transport export goods to the Overseas Warehouse through cross-border logistics, and then realize transactions through cross-border e-commerce platforms, and then deliver them to overseas buyers from overseas warehouses. There are three types of overseas warehouse: self-operated overseas warehouse, third-party overseas warehouse and Fulfillment by Amazon (FBA).
There are two modes of cross-border e-commerce B2B direct export and export to overseas warehouses. The goods can be directly delivered to overseas enterprises or transported to overseas warehouses first, and then delivered after the actual transaction, which greatly reduces the logistics cost and the terminal price; At the same time, it is also convenient for the country to accurately identify and count B2B export model data, and provide support for the departments of commerce, finance, taxation, foreign exchange and other departments to issue supporting policies.
The export of cross-border e-commerce in special areas can be subdivided into package retail export in special areas and overseas warehouse retail export in special areas.
The retail export of packages in special areas refers to the goods entering the comprehensive bonded area and other special areas through general trade export to obtain export tax rebates; After sales are completed through e-commerce platform, they are packaged into small packages in special areas and delivered to overseas consumers after LCL departure.
Export of goods from special areas to overseas warehouse retail refers to the mode in which goods enter special areas such as the comprehensive bonded area through general trade export, complete tallying and LCL in special areas, and then export to overseas warehouses in batches, and then package goods from overseas warehouses and deliver them to overseas consumers after completing retail on overseas e-commerce platforms.
1 Retail export process of packages in special areas
The enterprise must first set up a qualified site in the comprehensive bonded area, carry out the e-commerce qualification filing, realize the connection with the customs and other information systems, and set up a special electronic account book for the purpose of "cross-border e-commerce for export" in the second phase of the Golden Pass system, and then can carry out the retail export business of packages in special areas. The retail export process of packages in special areas is as follows:
The goods enter the comprehensive bonded area. The enterprises in the zone declare the import verification list in the second phase of the Jinguan system, and the enterprises outside the zone fill in the export declaration form (the supervision method is general trade); The enterprises in the zone will apply for the entry check and release, and the goods will enter the zone.
The goods leave the comprehensive bonded area after retail. Overseas consumers place orders and pay through the cross-border e-commerce platform, and relevant enterprises transmit information such as transaction, collection and logistics to the customs, and declare the Declaration List (supervision method code 1210) in the unified cross-border e-commerce system. The customs compares relevant information and releases the Declaration List. After the package is packed by the enterprise (the package will be attached with the express delivery order for overseas consumers), the released "Declaration List" of this batch will be merged in the second phase of the Jinguan system to generate the export verification list (supervision method code 1210), and then the outbound verification and release list will be applied, and this batch of packages will leave the zone. According to whether the comprehensive bonded area includes an exit port, enterprises choose to export directly or go through customs transfer formalities to the exit port before leaving the country.
For the retail of 1210 export overseas warehouse in special areas, the business model of export overseas warehouse should also be filed at the customs, the certification materials of overseas warehouse should be provided, and the electronic account book for the purpose of "overseas warehouse" should be set up in the second phase system of the customs. Other requirements and procedures are basically the same as those for the export of ordinary goods in special areas.
2 Return requirements
The e-commerce enterprises in the zone can apply for the return of all or part of the goods listed in the export e-commerce to the original special area and the original cross-border e-commerce export account book within one year from the date of export release; The returned goods must meet the inspection and quarantine requirements; Under the retail export mode of packages in special regions, export commodities can be transported back separately or in batches, which alleviates the problem of high reverse logistics costs of e-commerce export returns.
3 Risks faced by cross-border e-commerce export
Intellectual property rights, tax and other illegal risks, false trade, and the export of contraband are the risks faced by China's e-commerce exports.
The characteristics of the cross-border e-commerce hot sale "network explosion" determine that it contains the risk of infringement of intellectual property rights, and intellectual property disputes are currently one of the main legal risks faced by China's cross-border e-commerce exports, especially clothing, toys, CCC products, lamps and other best-selling products are the "worst hit areas" of infringement. Infringement can be divided into infringement of trademark rights (such as the use of the same or similar trademark for products), infringement of copyright (such as "theft"), infringement of patent rights, etc., and the products infringing trademark rights account for more than 95% of the total infringing products.
Taking the tax collection and management as an example, the Global Express Association (GEA) classifies the tax collection models of various countries into three categories: comprehensive tax system, tariff collection at the border, (sales) with consumption tax or value-added tax as the focus (collection), and the non-replacement relationship between the models can be combined. To this end, China's cross-border e-commerce export enterprises must carefully handle relevant business matters based on the specific tax policies of the export destination.
In addition, due to the different legal systems, cultural traditions, and personal information protection in different countries, it is legally reflected in the fact that foreign laws and Chinese laws may have different identification results for the same act, such as carrying cards, leaflets, etc. in the package to inform consumers of the positive comments and then return.
No. 4 of 2023
(Announcement on the tax policy of cross-border e-commerce export return goods)
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.
It is hereby announced.
Ministry of Finance, General Administration of Customs, General Administration of Taxation
January 30, 2023
The difference between the four export modes of cross-border e-commerce
1. Special area exit (1210)
2. General outlet (9610)
3. Direct export of cross-border e-commerce B2B (9710)
4. Cross-border e-commerce export overseas warehouse (9810)
Among them, the growth trend of exports from special regions is particularly obvious.
1 Special area exit
The export of special areas is also known as bonded goods preparation export. This mode is based on the comprehensive bonded area and other special customs supervision areas. Cross-border e-commerce enterprises enjoy the tax refund policy (excluding the bonded area), which improves the utilization rate of enterprise funds and reduces logistics costs.
2 General exit
After the overseas consumer places an order and pays, the relevant enterprises will transmit the electronic information such as transaction, collection and logistics to the customs in real time. The customs will review the Declaration List of the package, release the package after inspection, and then deliver it to the overseas consumer through international transportation and overseas distribution.
The enterprise shall go through the customs declaration formalities by means of "checking and releasing the list and summarizing the declaration"; For eligible cross-border e-commerce retail commodity exports in the comprehensive cross-border e-commerce pilot zone, the customs declaration formalities can be handled by means of "list check and summary statistics"; For goods that do not involve export taxes, export tax rebates, and license management and whose single invoice value is less than 5000 yuan, enterprises can simplify the declaration according to the 4-digit tax number (usually 10 digits).
3 Direct export of cross-border e-commerce B2B
After the domestic enterprises reach a transaction with the overseas enterprises through the cross-border e-commerce platform, the goods will be exported directly to the overseas enterprises through cross-border logistics.
4. Cross-border e-commerce export overseas warehouse
Domestic enterprises first transport export goods to the Overseas Warehouse through cross-border logistics, and then realize transactions through cross-border e-commerce platforms, and then deliver them to overseas buyers from overseas warehouses. There are three types of overseas warehouse: self-operated overseas warehouse, third-party overseas warehouse and Fulfillment by Amazon (FBA).
There are two modes of cross-border e-commerce B2B direct export and export to overseas warehouses. The goods can be directly delivered to overseas enterprises or transported to overseas warehouses first, and then delivered after the actual transaction, which greatly reduces the logistics cost and the terminal price; At the same time, it is also convenient for the country to accurately identify and count B2B export model data, and provide support for the departments of commerce, finance, taxation, foreign exchange and other departments to issue supporting policies.
The export of cross-border e-commerce in special areas can be subdivided into package retail export in special areas and overseas warehouse retail export in special areas.
The retail export of packages in special areas refers to the goods entering the comprehensive bonded area and other special areas through general trade export to obtain export tax rebates; After sales are completed through e-commerce platform, they are packaged into small packages in special areas and delivered to overseas consumers after LCL departure.
Export of goods from special areas to overseas warehouse retail refers to the mode in which goods enter special areas such as the comprehensive bonded area through general trade export, complete tallying and LCL in special areas, and then export to overseas warehouses in batches, and then package goods from overseas warehouses and deliver them to overseas consumers after completing retail on overseas e-commerce platforms.
1 Retail export process of packages in special areas
The enterprise must first set up a qualified site in the comprehensive bonded area, carry out the e-commerce qualification filing, realize the connection with the customs and other information systems, and set up a special electronic account book for the purpose of "cross-border e-commerce for export" in the second phase of the Golden Pass system, and then can carry out the retail export business of packages in special areas. The retail export process of packages in special areas is as follows:
The goods enter the comprehensive bonded area. The enterprises in the zone declare the import verification list in the second phase of the Jinguan system, and the enterprises outside the zone fill in the export declaration form (the supervision method is general trade); The enterprises in the zone will apply for the entry check and release, and the goods will enter the zone.
The goods leave the comprehensive bonded area after retail. Overseas consumers place orders and pay through the cross-border e-commerce platform, and relevant enterprises transmit information such as transaction, collection and logistics to the customs, and declare the Declaration List (supervision method code 1210) in the unified cross-border e-commerce system. The customs compares relevant information and releases the Declaration List. After the package is packed by the enterprise (the package will be attached with the express delivery order for overseas consumers), the released "Declaration List" of this batch will be merged in the second phase of the Jinguan system to generate the export verification list (supervision method code 1210), and then the outbound verification and release list will be applied, and this batch of packages will leave the zone. According to whether the comprehensive bonded area includes an exit port, enterprises choose to export directly or go through customs transfer formalities to the exit port before leaving the country.
For the retail of 1210 export overseas warehouse in special areas, the business model of export overseas warehouse should also be filed at the customs, the certification materials of overseas warehouse should be provided, and the electronic account book for the purpose of "overseas warehouse" should be set up in the second phase system of the customs. Other requirements and procedures are basically the same as those for the export of ordinary goods in special areas.
2 Return requirements
The e-commerce enterprises in the zone can apply for the return of all or part of the goods listed in the export e-commerce to the original special area and the original cross-border e-commerce export account book within one year from the date of export release; The returned goods must meet the inspection and quarantine requirements; Under the retail export mode of packages in special regions, export commodities can be transported back separately or in batches, which alleviates the problem of high reverse logistics costs of e-commerce export returns.
3 Risks faced by cross-border e-commerce export
Intellectual property rights, tax and other illegal risks, false trade, and the export of contraband are the risks faced by China's e-commerce exports.
The characteristics of the cross-border e-commerce hot sale "network explosion" determine that it contains the risk of infringement of intellectual property rights, and intellectual property disputes are currently one of the main legal risks faced by China's cross-border e-commerce exports, especially clothing, toys, CCC products, lamps and other best-selling products are the "worst hit areas" of infringement. Infringement can be divided into infringement of trademark rights (such as the use of the same or similar trademark for products), infringement of copyright (such as "theft"), infringement of patent rights, etc., and the products infringing trademark rights account for more than 95% of the total infringing products.
Taking the tax collection and management as an example, the Global Express Association (GEA) classifies the tax collection models of various countries into three categories: comprehensive tax system, tariff collection at the border, (sales) with consumption tax or value-added tax as the focus (collection), and the non-replacement relationship between the models can be combined. To this end, China's cross-border e-commerce export enterprises must carefully handle relevant business matters based on the specific tax policies of the export destination.
In addition, due to the different legal systems, cultural traditions, and personal information protection in different countries, it is legally reflected in the fact that foreign laws and Chinese laws may have different identification results for the same act, such as carrying cards, leaflets, etc. in the package to inform consumers of the positive comments and then return.