To implement the State Council's directives on advancing high-quality development in new foreign trade formats, the General Administration of Customs (GACC) released the "Announcement on Further Promoting Cross-Border E-commerce Export Development" on December 15, 2024. This initiative establishes pilot programs for cross-border e-commerce retail export return supervision models across 20 directly subordinate customs districts including Beijing, Tianjin, Dalian, and Hangzhou, aiming to optimize dual circulation between domestic and international markets.
What Constitutes Cross-Border E-commerce Retail Import and Export?
Cross-border e-commerce retail import refers to the consumer practice where domestic Chinese buyers purchase foreign goods through third-party cross-border e-commerce platforms. These transactions are facilitated through either the "Bonded Online Shopping Import" model (Customs Supervision Code 1210) or the "Direct Purchase Import" model (Customs Supervision Code 9610), with goods subsequently cleared through customs.
Cross-border e-commerce retail export refers to a business model where Chinese export enterprises sell goods directly to overseas consumers via the Internet, with deliveries primarily conducted through postal and express courier services. This represents the Business-to-Consumer (B2C) export model in cross-border e-commerce. For cross-border e-commerce retail exports, enterprises or their agents must complete customs clearance using the "individual list verification with bulk declaration" method. Qualified exports from comprehensive pilot zones may utilize the "individual list verification with aggregated reporting" approach for customs procedures.
What constitutes a cross-border e-commerce retail import/export cross-customs-zone return process?
When consumers return bonded e-commerce retail imports, the importer should submit return declarations to a customs office different from the original port of entry within stipulated timelines, and transport returned goods to special customs control zones at the declaration site. This operational model falls under the cross-border return procedures for bonded e-commerce retail imports across different customs jurisdictions.
In cross-border e-commerce retail exports, when goods require re-entry due to quality discrepancies, overstocking, or consumer returns, enterprises may declare imported goods through customs jurisdictions different from the original export declaration port. This procedure falls under the Cross-Customs Jurisdiction Return Mechanism for cross-border e-commerce retail exports.
Requirements and Timeframes for Returned Goods
Return operators may request returns for either partial or complete shipments originally declared in the "Cross-border E-commerce Retail Import/Export Declaration Form of the People's Republic of China" (hereafter referred to as the "Declaration Form").
Import Return Protocol: Under cross-border e-commerce retail import regulations, either the domestic agent of the e-commerce enterprise or an authorized customs broker may initiate return procedures with customs authorities. Return operators must submit return applications within 30 days of the Declaration Form's clearance date, and ensure returned goods arrive at designated special customs control areas within 45 days of said clearance date.
Timeframe for Return of Exported Goods: In cases of quality or specification discrepancies, cross-border e-commerce export commodities must be re-imported within one year from the date of customs clearance. For returns attributed to "unsold stock" or "consumer returns", goods must be re-imported within six months from the date of export clearance.
Key Considerations for Processing Cross-Border E-Commerce Retail Import Returns
(I) Under the cross-border e-commerce retail import framework, domestic agents of e-commerce enterprises or authorized customs brokerage firms may file applications with Customs to initiate return procedures. Cross-border e-commerce entities and their domestic representatives must verify that returned merchandise constitutes the original imported retail goods under the e-commerce program, and shall assume corresponding legal liabilities.
(II) Pursuant to GACC Announcement No. 70 (2021) on the "Full Implementation of Central Return Warehouse Model for Cross-border E-commerce Retail Imports," under the bonded e-commerce retail import framework, qualified enterprises may implement the "Central Return Warehouse Model for Cross-border E-commerce Retail Imports" (hereafter referred to as the "Return Center Warehouse Model") for processing returned goods.
Under this Return Center Warehouse Model, domestic agents of cross-border E-commerce enterprises or their authorized warehousing operators within special customs control areas may establish dedicated storage facilities for returned imported retail goods within these zones. The entire return management process, including goods receipt and sorting operations, shall be conducted within the designated special customs control area.
(III) Enterprises operating Return Center Warehouses must not have a Discredited Enterprise status in the customs credit rating system.
(IV) When conducting return operations, Return Center Warehouse enterprises shall: Designate dedicated areas equipped with video surveillance systems interconnected with Customs authorities; Implement Warehouse Management Systems (WMS) for digital management of goods sorting and inventory organization; Interface with the Customs information supervision system through prescribed protocols; Submit regulatory-compliant operational data to Customs; and Maintain full compliance with Customs supervision requirements.
Key Considerations for Processing Cross-border E-commerce Retail Export Returns
(I) Applicants for goods return must: Hold valid Cross-border E-commerce export business registration with Customs; Implement a comprehensive goods return process monitoring system; Guarantee the authenticity of returned goods as originally exported items; and Assume corresponding legal liabilities for compliance matters.
(II) Enterprises may apply for: 1) Exemption from import tariffs, import VAT, and consumption tax; and 2) Refund procedures for export tariffs, upon submission of the "Export Goods Tax Supplement/Non-refund Certification" issued by the competent tax authority.
(III) For cross-border e-commerce retail export returns, "ZXTY" shall be entered in the first position of the return form's remarks column when the reason is "unsalable stock"; "THTY" shall be indicated in the same position when the reason is "product return". Additionally, returns attributable to quality defects or specification discrepancies shall be marked with "PGTY" in the primary position of the return form's remarks column.
(IV) Enterprises conducting cross-border e-commerce retail export returns across customs zones must maintain standardized operations, possess a functional production management system with data accessibility to customs authorities, and ensure system interoperability with customs information platforms.
Disclaimer：The above content is translated from Chinese version of Xuexi.cn. The Xuexi.cn version shall prevail.