Announcement on the tax Policy of Returned Goods exported by cross-border e-commerce

Notice of the General Administration of Customs and Taxation of the Ministry of Finance No. 4, 2023

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 returned goods is hereby announced as follows:

One, for within 1 year from the date of the notice issued by the customs in cross-border e-commerce regulatory code (1210, 9610, 9710, 9810) under a declaration of export, due to the poor, return reason, within 6 months from the date of export of the goods transported into China (excluding food), shall be exempted from customs duties and import link value-added tax, consumption tax; The export duties already collected at the time of export are allowed to be refunded, and the value-added tax and consumption tax already collected at the time of export shall be subject to the relevant tax regulations on the return of goods sold in China. Among them, the export commodities under supervision code 1210 shall be returned outside the domestic area within 6 months from the date of departure from the area under special supervision of the customs or the bonded logistics center (Type B).

Second, to meet the requirements of the first goods, already dealt with export tax rebates, taxes shall be refunded according to the present stipulation of enterprises. Enterprises shall be issued by the competent tax authorities of the export goods has supplementary/not tax refund certificate, apply for shall be exempted from customs duties and import link value-added tax, consumption tax, refund of export customs formalities.

3. "Returning into the country in its original state" as specified in Article 1 refers to the fact that the minimum form of the exported commodity at the time of returning into the country should be basically the same as the original form at the time of export, without adding any accessories or parts, and without any processing or modification, but it can still be regarded as the "original form" after unpacking, inspection (inspection), installation and debugging. Goods transported into China should not be used, but for poor quality could be detected only after the trial, or to prove that by customers after return except in the case of the trial.

For the commodities in accordance with provisions 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 return, and other materials to prove that the commodities are indeed returned into the country due to unmarketable or returned goods, and bear the legal responsibility for the authenticity of the materials. For the goods returned due to unmarketable, the enterprise shall provide "self-declaration" as the explanation material for the reasons for the return, and promise to return due to unmarketable; For the goods returned due to return, the enterprise shall provide the return record (including the return record or rejection record on the cross-border e-commerce platform) and the return agreement as the reason for the return. The customs on the basis of the occurrences of duty-free and other formalities.

Five, the enterprise tax evasion, tax fraud and other illegal ACTS, in accordance with the relevant state laws and regulations and other regulations.

This is to announce.

The Treasury customs general administration of taxation

On January 30, 2023