I. The "Positive List" and Its Origins
The "Positive List" refers to the list of retail imports in cross-border e-commerce, which limits the categories of goods that can be imported under the cross-border e-commerce model. Only goods listed are allowed for import through this model. Customs implements management of cross-border e-commerce retail imports based on this positive list.
In March 2016, the Ministry of Finance, the GACC, and the State Administration of Taxation collaboratively issued the "Notice on Tax Policies for Cross-border E-commerce Retail Imports" (Document CSG [2016] No. 18). This notice clarified that cross-border e-commerce retail imports shall adhere to goods within the scope of the "List of Retail Imports in Cross-border E-commerce". The release and implementation of this list marked the official commencement of positive list management for cross-border e-commerce retail imports.
II. Revisions and Contents of the "Positive List" Over Time
To promote the healthy development of cross-border e-commerce retail imports and continually meet the needs of people for a better life, the list of retail imports in cross-border e-commerce has undergone several adjustments since its initial release.
1. Version 2016
In April 2016, the Ministry of Finance along with 13 other departments first released two lists: the "List of Retail Imports in Cross-border E-commerce" and the "List of Retail Imports in Cross-border E-commerce (Second Batch)". The first batch includes 1,142 tariff line items, while the second batch comprises 151 tariff line items. These lists cover popular consumer-favorite goods, including food and beverages, fresh produce, clothing, footwear, household appliances, cosmetics, children's toys, and everyday necessities.
2. Version 2018
In November 2018, the Ministry of Finance along with 13 other departments issued the "Announcement on Adjusting the List of Retail Imports in Cross-border E-commerce" (No. 157, 2018), effective from January 1, 2019. This updated list includes additional items such as fitness equipment, increasing the total number of tariff line to 1,321.
3. Version 2019
In December 2019, the Ministry of Finance and 13 other departments issued the "Announcement on Adjusting and Expanding the List of Retail Imports in Cross-border E-commerce" ([2019] No. 96), effective January 1, 2020. The updated list includes frozen aquatic products, alcoholic beverages, electrical appliances, among others, with the number of tariff lines now totaling 1,413.
4. Version 2022
In November 2021, President Xi Jinping stated in his keynote speech at the opening ceremony of the 4th China International Import Expo that the list of retail imports in cross-border e-commerce will be enhanced. In January 2022, the Ministry of Finance, along with eight other departments, announced the "Notice on Adjusting the List of Retail Imports in Cross-border E-commerce" ([2022] No.7), stating that the list would be optimized starting from March 1, 2022. Building on the 2019 version, the "Adjustment Table for the List of Retail Imports in Cross-border E-commerce" was released. Following this update, the number of tariff lines reached 1,476.
III. Revisions in the 2022 Edition of the "Positive List"
1. New Products
29 newly added products have shown strong consumer demand in recent years, encompassing a variety of categories such as food, textiles, wigs, machinery and equipment, furniture, gaming equipment, sports gear, and more. For instance, ski equipment like ski boots and ski boot fasteners have been introduced to foster the popularization of winter sports, encouraging widespread participation across the populace. Additionally, the newly introduced gaming equipment and supplies cater to the robust consumer demand for gaming consoles and their associated accessories among domestic consumers. Products like household dishwashers, cat litter, and tomato juice have also been added to the list, further fulfilling people's aspirations for an enhanced lifestyle.
2. Adjust the Commodity Tariff Lines
In line with the recent updates in tariff codes and heading number adjustments, the tariff lines of the goods in the list were modified. A total of 115 new tariff lines for 2022 were introduced, and 80 obsolete tariff lines were removed, enhancing the ease of commodity classification and ensuring standardized tax regulations for cross-border e-commerce retail imports.
3. Product Deletion
Remove the tariff lines for swords, scimitars, bayonets, spears, and similar weapons and parts listed under item 93070090 from the positive list of 2019. Remove goods classified under this tariff number to enhance the control over regulated knives entering the country, thereby strengthening port inspection lines.
4. Amend Product Comments
Optimized and adjusted 206 product comments in accordance with regulatory requirements. Cross-border e-commerce retail imported goods shall comply with the commodity tariff number requirements and adhere to the product comments requirements in the positive list. This adjustment of comments primarily reflects the following changes.
·Enhanced supervision of cross-border e-commerce imported animal and plant products
98 items are restricted to bonded imports solely through online shopping. On October 10, 2021, the Ministry of Agriculture and Rural Affairs of the People's Republic of China and the General Administration of Customs of the People's Republic of China collaboratively revised and published the "List of Animals and Plants, Their Products, and Other Quarantine Objects Prohibited from Carriage or Mailing into the People's Republic of China," clearly specifying that the applicable scope covers animals and plants, their products, and other quarantinable objects imported via cross-border e-commerce direct purchase. To this end, the phrase "Only for Bonded Goods for Online Shopping" has been added to the notes of the relevant commodity heading numbers. This primarily includes various dairy products, eggs, honey, nuts, fresh fruits, dried fruits, spices, rice, plants, meats, cocoa, and feed additives, among others.
·Add notes for non-endangered products
The original remark "except for those listed in the Commodity Catalogue of Imported and Exported Wild Fauna and Flora" has been revised to "except for commodities listed in the Commodity Catalogue of Import and Export on Wild Fauna and Flora and without the Certificates for Species not Included in the Commodity Catalogue of Import and Export on Wild Fauna and Flora issued by the Office of Import and Export Administration for Endangered Species of the People's Republic of China". Products that contain non-endangered animal or plant ingredients can be cleared through customs with a Certificates for Species not Included in the Commodity Catalogue of Import and Export on Wild Fauna and Flora issued by the Office of Import and Export Administration for Endangered Species of the People's Republic of China. This facilitates more precise regulation of goods that involve endangered wildlife, addressing the issue that cross-border e-commerce companies face when unable to import certain best-selling non-endangered products.
·Some commodities are no longer allowed to be imported through cross-border e-commerce retail
It is specified that items listed in the Catalog of Goods Prohibited from Import (Seventh Batch), Pesticide Import and Export Administration Catalogue of the People's Republic of China, and Catalogue for Import and Export Licensing of Dual-Use Items and Technologies are prohibited from being imported via cross-border e-commerce retail. This includes items like mercury-containing cosmetics, soaps, disinfectants, thermometers, blood pressure cuffs, barometers, and similar products.
·Purchase limits are set for some products
For instance, the purchase limit notes for 9 sugar products have been revised to permit only bonded imports purchased online, with a maximum of 2 kilograms per person per year.
The adjustment of this list has enriched the supply in the domestic market, better meeting the needs of individuals for a higher quality of life. Concurrently, it has facilitated the seamless and effective alignment of relevant regulations with the cross-border e-commerce sector. With the continuous development and expansion of the cross-border e-commerce industry, it is anticipated that the list of retail imports in cross-border e-commerce will undergo further optimization and adjustments to better satisfy public demand.
Disclaimer：The above content is translated from Chinese version of Customs Issue. The Customs Issue version shall prevail.