The new cross-border e-commerce policy will be implemented on New Year's Day next year. The scope of application will be added to 22 cities.

Release time:

2018-12-19

Recently, the Ministry of Commerce, the General Administration of Customs, the State Administration of Taxation and other six departments jointly issued the notice on improving the supervision of cross-border e-commerce retail import (hereinafter referred to as the notice), which will adjust the cross-border e-commerce retail import policy from January 1, 2019.

The "Notice" expanded the scope of policy application from the previous 15 cities to 22 newly established cross-border e-commerce comprehensive pilot zones such as Beijing, Shenyang, Nanjing, Wuhan, Xi'an, and Xiamen.

The ''Notice'' stipulates that on the basis of zero tariffs within the limit for the goods in the cross-border e-commerce retail import list, and the import value-added tax and consumption tax are levied at 70% of the statutory tax payable, the scope of goods enjoying preferential policies will be further expanded, and the masses will be added. 63 tax items in high demand.

The "Notice" requires that the operating entities of cross-border e-commerce platforms should apply for industrial and commercial registration within the country, and register with the customs in accordance with relevant regulations, and accept the supervision of relevant departments. In order to help enterprises make a smooth transition, enterprises that have not yet met the regulatory requirements of the notice are allowed to continue to implement the regulatory arrangements during the transition period before March 31, 2019. For those who are outside the scope of application of this Notice and enjoy the cross-border e-commerce retail import tax policy as required, the regulatory requirements in the endnote of the List of Cross-border E-commerce Retail Imports shall continue to be implemented.

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