Recently, in order to accelerate the development of new foreign trade and promote the high-quality development of trade, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the Notice on Taxation Policies for Cross-border E-commerce Export Refunds (hereinafter referred to as "the Notice") to reduce the cost of export refunds for cross-border e-commerce enterprises and actively support the development of new foreign trade.

 

The Announcement stipulates that for goods (excluding food) declared for export under the cross-border e-commerce customs supervision codes (1210, 9610, 9710, 9810) within one year from the date of this announcement and returned to the country in their original condition for reasons of demurrage and return within six months from the date of export, they are exempt from import tariffs and import link VAT and consumption tax.

 

Export tariffs levied at the time of export is allowed to be refunded; exports have been levied when the value-added tax, consumption tax, with reference to domestic sales of goods returned to the relevant tax regulations. Export tax refunds have been processed in accordance with the current provisions of the retroactive payment.

 

The Notice requires that, in strict accordance with the policy provisions to enjoy tax benefits, enterprises applying for import tax exemptions and other procedures, you need to provide the relevant supporting materials as required, no tax theft, tax fraud and other illegal acts.