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China’s New Import Tax Polices for Cross-border E-commerce worth the attention of the whole industry

New Import Tax Polices for Cross-border E-commerce

China Tax Alert - Issue 14, March 2016

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China Tax Alert

In order to create a fair market environment and facilitate the sound development of cross-border e-commerce retail imports, the Ministry of Finance, General Administration of Customs and State Administration of Taxation jointly issued the Circular of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on the Tax Policy for Cross-border E-commerce Retail Imports (Cai Guan Shui [2016] No. 18) on 24 March 2016 to adjust the tax policy for cross-border e-commerce retail (business to customer, or B2C) imports. In addition to the cross-border e-commerce channel for retail imports, there exist other channels for importing personal articles in China. Therefore, in order to improve the policy of import tax on imported articles, the Customs Tariff Commission of the State Council issued the Circular of the Customs Tariff Commission of the State Council on Issues Pertaining to the Adjustment of Import tax for Imported Articles (Shui Wei Hui [2016] No. 2) on 16 March 2016 to revise the classification of imported articles and to adjust corresponding import tax rates of imported articles. The two circulars will take effect on and from 8 April 2016.

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© 2022 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Mainland China, KPMG, a Macau (SAR) partnership, and KPMG, a Hong Kong (SAR) partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

京ICP备12028186号-1
京公网安备11010102003233号

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