Announcement by the Ministry of Finance and two other departments on the preferential tax policy for cross-border e-commerce export return goods

Announcement on Tax Preferential Policies for Cross-border E-commerce Export Returns Announcement No. 16 of 2026 by the Ministry of Finance, General Administration of Customs, and State Administration of Taxation In order to support the development of new formats of cross-border e-commerce, the tax preferential policies for cross-border e-commerce export returns are hereby announced as follows: 1. From January 1, 2026 to December 31, 2027, for goods declared for export under the customs supervision codes for cross-border e-commerce (1210, 9610, 9710, 9810), if they are returned in their original state within six months of export due to unsold or return reasons, import duties, import value-added tax, and consumption tax will be exempted; export duties that have already been collected will be refunded, and value-added tax and consumption tax that have already been collected at the time of export will be handled according to the relevant tax regulations for returned goods sold domestically. Goods exported under code 1210 should be returned to areas outside the country within six months from the date of departure from the customs special supervision area or the bonded logistics center (Type B). 2. For goods that meet the requirements of the first clause and have already received export tax refunds, companies should pay back the refunded taxes according to existing regulations. Companies should apply for the exemption of import duties, import value-added tax, and consumption tax, and refund export duties according to the procedures provided with the "Certificate of Tax Refund for Exported Goods" issued by the competent tax authority. 3. The "return in its original state" as mentioned in the first clause means that the minimum form of the goods when returned must be basically the same as when they were exported, with no additional accessories or components added, and no processing or modifications. Unboxing, inspection, installation, and testing can still be considered as "original state"; returned goods should not have been used, except for cases where quality issues can only be discovered through use or cases where it can be proved that the goods were returned by customers after trial use. 4. For goods that meet the requirements of the first, second, and third clauses, companies should submit export declaration lists or export declarations, explanations for the return reasons, and other documents proving that the goods are being returned due to unsold or return reasons. Companies are responsible for the authenticity of the documents provided. For goods returned due to unsold reasons, companies should provide a "self-declaration" as an explanation for the return reasons, promising that the goods are being returned due to being unsold, and proceed with the tax exemption procedures based on this. For goods returned due to returns, companies should provide return records (including return records or rejection records on cross-border e-commerce platforms), return agreements, etc. as explanations for the return reasons, and customs will proceed with the tax exemption procedures based on these. 5. Companies engaging in tax evasion and fraud will be dealt with according to relevant national laws and regulations. This announcement is hereby issued. Ministry of Finance, General Administration of Customs, State Administration of Taxation February 6, 2026 This article is compiled from the Ministry of Finance, GMTEight Editor: Chen Wenfang.