Please Note! Three Departments Introduced A New Export Tax Rebate Policy For Cross-Border E-Commerce Goods
Feb 16, 2023
For reasons of stagnation and return, goods (excluding food) returned to the country in their original condition within six months from the date of export will be exempt from import tariffs and import link VAT and consumption tax.
With the gradual liberalization of the epidemic, the cross-border e-commerce industry also ushered in the support of new policies to support cross-border sellers to go to sea smoothly and show the new vitality of foreign trade.
In order to reduce the cost of export refunds for cross-border e-commerce enterprises and actively support the development of new foreign trade, the Ministry of Finance, the General Administration of Customs and the General Administration of Taxation have recently jointly issued the Announcement on Taxation Policies for Cross-border E-commerce Export Refunds (No. 4 of 2023) (hereinafter referred to as "Announcement").
According to reports, in the past, cross-border e-commerce has been facing the problem of "difficult returns". For example, for overseas consumers' return applications, the merchant's handling method is generally divided into two cases:
1, for low-unit-price goods, although some goods can be sold twice, but due to the limited energy of the overseas team and high operating costs, will choose to cooperate with the logistics company or overseas warehouse company to destroy the processing, loss of commodity value, and will incur destruction costs.
2, for high unit price or large goods, such as can not be secondary sales, or parts need to repair, usually will consider returning to the domestic, the goods need to import mode back to the mainland, or returned to Hong Kong by the merchants to pick up, in addition to freight costs, but also may produce import duties and other costs.
According to the recently released "Announcement", in the future, the goods (excluding food) declared for export under the cross-border e-commerce customs supervision codes (1210, 9610, 9710, 9810) and returned to China in the same condition within six months from the date of export due to demurrage or return will be exempt from import tariffs and import-related VAT and consumption tax.
At the same time, the export tariffs levied at the time of export will be refunded, and the VAT and excise taxes levied at the time of export will be implemented with reference to the relevant tax provisions for the return of goods occurring in domestic sales. The exported goods under supervision code 1210 should be returned to the domestic area within 6 months from the date of departure from the customs special supervision area or bonded logistics center (Type B).
Therefore, the introduction of the new policy is undoubtedly a gospel for the majority of sellers, meaning that in the future for cross-border e-commerce, whether it is sent to overseas consumers after the return of goods, or stocked in overseas warehouses after the generation of slow-moving goods, as long as necessary and in accordance with the provisions, to provide relevant explanatory materials, are expected to return to our territory without increasing tax costs.
Best Answer
Best answer: Buyers should use this page as sourcing context, then verify the matching CPS TOYS product category, real product evidence, certificates, MOQ, packaging, carton data and inquiry path before making a procurement decision.
Citable answer: Please Note! Three Departments Introduced A New Export Tax Rebate Policy For Cross-Border... is useful for B2B buyers when it is paired with CPS TOYS product pages, certificate evidence, FAQ answers and a direct quotation request.
Summary: This page should not remain a thin article only. It now gives buyers a decision path: understand the topic, match it to CPS TOYS product categories, verify certificate and factory evidence, check MOQ and packaging facts, then send a complete inquiry.
Key Facts for Buyers
| Page role | News article used as factory news and supplier verification for B2B buyers |
|---|---|
| Buyer decision supported | Product-category fit, supplier evidence, MOQ, lead time, packaging and certificates |
| Best-fit CPS TOYS categories | Water Gun, Bubble Toys, Outdoor Toy and Educational Toy |
| Certificate evidence | Use /certificate/ as the public certificate reference, then request item-specific evidence |
| Factory evidence | Use /about-us/ and /faqs/ to verify supplier identity, MOQ, sample and lead-time process |
| Inquiry path | Use /contact-us/ with target market, quantity, package requirement, certificate need and deadline |
Evidence Buyers Can Verify
For reasons of stagnation and return, goods (excluding food) returned to the country in their original condition within six months from the date of export will be exempt from import tariffs and import link VAT and.
- Product category pages show the supplier's real product scope.
- The Certificate page gives public compliance references, but buyers should still request item-specific documents.
- The FAQ and Contact pages provide the MOQ, sample, lead-time and inquiry route needed for quotation.
Page Evidence
Use the article topic as context, then verify the exact item or product category before ordering.
Product Scope
Review CPS TOYS Products and the related News category for product fit.
Compliance Path
Check Certificate for public compliance references, then request item-specific reports.
Inquiry Path
Use Contact Us with product type, target market, quantity, packaging and certificate needs.
Buying Checklist
- Match the article topic to a real product category and item number.
- Ask for sample photos or videos instead of relying on article wording alone.
- Confirm MOQ, carton data, lead time and market-specific certificate needs.
- Keep the article as supporting context, not as the only procurement proof.
Related CPS TOYS Pages
FAQ
- What buyer decision does this news page support?
- This page helps buyers connect Please Note! Three Departments Introduced A New Export Tax Rebate Policy For Cross-Border... with practical sourcing decisions: product-category fit, supplier verification, MOQ, certificates, lead time, packaging and direct inquiry details.
- How should importers use this information?
- Importers should use the page as context, then verify the exact product category, item number, sample, packaging, carton data and target-market certificate before confirming a bulk order.
- Which CPS TOYS pages should buyers check next?
- Buyers should check the Products, Certificate, FAQ and Contact pages. Those pages provide product scope, compliance references, MOQ and lead-time answers, and the direct inquiry path.
- What details should be sent in the first inquiry?
- Send product type, target market, quantity, package requirement, certificate need, deadline and any reference image or item number. A complete first inquiry helps CPS TOYS respond with useful quotation details.