This refers to goods (excluding food) that are declared for export under the cross-border e-commerce customs supervision code (1210, 9610, 9710, 9810) and are returned to the country in their original condition within 6 months from the date of export due to poor sales or returns.
The detailed announcement is as follows:
Announcement on the tax policy for cross-border e-commerce export returns
Announcement No. 4 of 2023 of the Ministry of Finance, General Administration of Customs and State Administration of Taxation
In order to accelerate the development of new foreign trade formats and promote high-quality trade development, the tax policy for cross-border e-commerce export returns is hereby announced as follows:
1. 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 publication of this announcement and returned to the country in their original condition within six months from the date of export due to unsalable goods or returns shall be exempted from import tariffs and import value-added tax and consumption tax;The export tariffs collected at the time of export will be refunded, and the value-added tax and consumption tax collected at the time of export will be handled in accordance with the relevant tax regulations on returns of domestically sold goods.Among them, export commodities under supervision code 1210 shall be returned to the outside of the domestic area within 6 months from the date of leaving the customs special supervision area or bonded logistics center (Type B).
2. For goods that meet the requirements of Article 1 and have been subject to export tax refunds, enterprises shall pay the refunded taxes in accordance with current regulations. Enterprises shall apply for exemption from import tariffs and import value-added tax and consumption tax, and refund of export tariffs based on the "Certificate of Tax Paid/Not Refunded for Export Goods" issued by the competent tax authorities.
3. The "original condition returned to the country" stipulated in Article 1 means that the smallest form of the export commodities when they are returned to the country should be basically the same as the original form when they were exported, and no accessories or parts should be added, and they cannot undergo any processing or modification, but they can still be regarded as "original condition" after unpacking, inspection (chemical testing), installation, and debugging; the returned imported commodities should not have been used, except for those whose quality can only be discovered through trial use or where it can be proved that they were returned by customers after trial use.
4. For commodities that meet the requirements of Articles 1, 2 and 3, enterprises shall submit export commodity declaration list or export customs declaration form, explanation of reasons for return, and other materials to prove that the commodities are indeed returned due to unsalable goods or return, and shall bear legal responsibility for the authenticity of the materials. For commodities returned due to unsalable goods, enterprises shall provide "self-declaration" as explanation of reasons for return, and promise that they are returned due to unsalable goods; for commodities returned due to return, enterprises shall provide return records (including return records or rejection records on cross-border e-commerce platforms), return agreements, etc. as explanation of reasons for return. Customs shall handle procedures such as duty-free return based on these.
5. Tax evasion, tax fraud and other illegal and irregular acts by enterprises shall be dealt with in accordance with relevant national laws and regulations.
Special announcement.
Ministry of Finance General Administration of Customs State Administration of Taxation
January 30, 2023
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