To further standardize the destruction of imported inventory goods and the supervision of return for imported and exported goods under the cross-border e-commerce online shopping bonded model (customs supervision method code 1210, hereinafter referred to as "online shopping bonded"), promote the healthy development of cross-border e-commerce, effectively prevent the entry of substandard goods into the domestic market, and better protect consumer rights, the General Administration of Customs (GACC) issued Announcement No. 79 [2025] ("Announcement by the General Administration of Customs on Clarifying Issues Related to the Destruction and Return of Cross-Border E-commerce Goods") on April 29, 2025. The "Announcement" specifies matters such as the destruction of bonded inventory goods purchased through online shopping and the customs supervision method codes applicable to the return declarations of import and export goods. To help administrative counterparts and various sectors of society fully understand and accurately grasp the background and key points of the "Announcement," the following interpretation is provided:
I. Background of the Policy
In recent years, the cross-border e-commerce retail import business has witnessed robust growth, with an annual import volume reaching 100 billion RMB. It has become a significant channel for China to expand imports and stimulate consumption. Notably, the online shopping bonded import model (customs supervision method code 1210) accounts for over 90% of activities, owing to advantages such as speedy logistics and diversified product offerings. With the rapid expansion of the online shopping bonded import business, enterprises increasingly require solutions from regulatory authorities to handle the destruction or return of inventory goods that fail to meet sales conditions due to factors such as expired shelf life, damaged packaging, or quality inconsistencies. There is an urgent need for regulations to provide clear and standardized guidelines on these matters.
II. Matters Specified and Standardized in the Announcement
The "Announcement" primarily includes the following key points:
(I) Scope of business for the destruction of online shopping bonded imported goods.
Based on the Announcement of the General Administration of Customs on Regulatory Matters Related to Cross-border E-commerce Retail Import and Export Commodities (GACC [2018] No. 194) and other relevant regulations, combined with the actual development of the business model, it is specified that bonded imported goods purchased online may apply for destruction if they cannot undergo return procedures and meet one of the following conditions:
1. Goods that have exceeded their shelf life or validity period;
2. Goods or packaging that are damaged and cannot be sold;
3. Goods prohibited from sale by relevant national authorities or recalled by the enterprise;
4. Goods that cannot be sold domestically due to reasons such as brand or quality issues;
5. Goods damaged by force majeure;
6. Other circumstances where domestic sale is not possible.
(II) Documents required from warehousing enterprises when applying for destruction services.
The specific documents that warehousing enterprises need to submit to customs when applying for destruction services have been clarified, and include the following four items:
1. Explanation of the circumstances requiring destruction of online shopping bonded imported goods, the destruction plan, and the authorization certificate of the domestic agent of the cross-border e-commerce enterprise.
2. "Declaration Form for the Destruction of Bonded Imported Goods Purchased through Cross-border E-commerce."
3. Qualification certificates of the destruction unit, and the entrustment contract signed between the warehousing enterprise and the destruction unit.
4. Other materials that the customs may deem necessary.
(III) Procedures for carrying out destruction operations.
1. The warehousing enterprise applying for destruction must submit the required documents to customs after obtaining the authorization from the domestic agent of the cross-border e-commerce enterprise. 2. Warehousing enterprises shall complete exit declaration and proceed with destruction using the "Declaration Form for the Destruction of Bonded Imported Goods Purchased through Cross-border E-commerce" approved by customs. Third, warehousing enterprises must, within 15 working days after the completion of destruction, submit the following documents to the competent customs: the "Declaration Form for Destruction of Cross-border E-commerce Online Purchased Bonded Import Goods," receipt documents issued by the destruction unit, relevant records of loading, unloading, and destruction, the "Certificate of Destruction of Cross-border E-commerce Online Purchased Bonded Import Goods," and other relevant materials.
(IV) Requirements for destruction operations.
1. The qualifications of the destruction enterprise: its business license must cover operations related to destruction. If specific qualifications for the destruction of related commodities are required by laws or administrative regulations, such activities shall be carried out in compliance with the relevant provisions. 2. As a principle, destruction should be carried out outside the zone. The bonded verification list and release order must be declared under the supervisory method "material destruction" (customs supervision method code 0200). 3. If income is generated from destruction, tax procedures should be handled in accordance with relevant regulations. 4. Warehousing enterprises or destruction units must video record the entire process of loading, unloading, and destruction, and retain these recordings properly for a minimum of 3 years. Warehousing enterprises must also carefully coordinate the transportation of goods for destruction to ensure no loss or replacement occurs during the transportation process.
(V) The applicable regulatory methods for the return of import and export goods purchased through cross-border e-commerce.
It is clarified that for bonded imported goods purchased online that need to be returned abroad and goods under the "cross-border e-commerce special area export overseas warehouse retail" model requiring return from overseas to the original special customs control area or bonded logistics center (Type B), the regulatory process for return declaration by warehousing enterprises is classified as "returned goods" (customs supervision method code 4561).
Contributed by: Department of Enterprise Management and Audit-Based Control, Zhengzhou Customs, Xi'an Customs, Ningbo Customs, and Hangzhou Customs
Disclaimer：The above content is translated from Chinese version of GACC. The GACC version shall prevail.