In order to further support the rapid development of cross-border e-commerce, the Ministry of Finance, the General Administration of Customs and the General Administration of Taxation today issued a new announcement to continue to implement the tax preferential policy for cross-border e-commerce exports of returned goods.

Adjustment of the tax policy on returned goods:Goods declared to be exported under the Customs Regulation Code for Cross-border E-Commerce (1210, 9610, 9710 and 9810), will continue to be exempt from import duties, import value added tax and consumption tax if they are originally returned to the country within six months after export due to delay or return of goods between January 30 and December 31, 2025, and will also be refunded for export duties and consumption taxes, which will be processed in accordance with the relevant tax regulations for the return of goods.

Other relevant provisions:With the exception of the above adjustments, all other terms and regulations will continue to be implemented in accordance with the relevant provisions of the Ministry of Finance, the General Administration of Customs and the General Administration of Taxation No. 4, 2023.

The policy adjustment not only demonstrates the strong support of the government for the development of cross-border e-commerce, but also provides companies with a more long-term stable tax environment, which helps encourage companies to increase the development and investment of cross-border e-commerce business.