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New Policies to Regulate Cross-Border E-Commerce Retail Import Business and the Imported Articles

New Policies to Regulate Cross-Border E-Commerce...

China Tax Alert - Issue 15, April 2016

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China Tax Alert

The Chinese Government Introduced New Policies to Regulate Cross-Border E-Commerce Retail Import Business and the Imported Articles

The Chinese government recently issued the Announcement on the Tax Policy on Cross-Border E-commerce Retail (CAIGUANSHUI〔2016〕18) and the Notice on Relevant Issues Concerning the Adjustment of Import Duties on Imported Articles (SHUIWEIHUI〔2016〕2) to adjust the tax policies on cross-border e-commerce retail business and imported articles. In order to facilitate the implementation of the notices above and clarify some issues concerning actual operations in import and export, eleven ministries including the Ministry of Finance jointly issued the 40th Announcement in 2016 (“Announcement No. 40”) and released the List of Cross-Border E-commerce Retail Imported Articleson 4 April 2016. The General Administration of Customs (“GAC”) issued the 25th Announcement and 26th Announcement in 2016 (“Announcement No. 25” and “Announcement No. 26”) on 7 April 2016 and released the Classification Table of the People’s Republic of China for Imported Articles, the Table of the People’s Republic of China for Import Duties on Imported Articles and the Announcement on the Regulation of Cross-Border E-commerce Retail Imported & Exported Goods. So far, the policy on import taxes, import operation, the process for goods return and the legal responsibilities that have been harassing the cross-border e-commerce industry have been clarified.

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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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