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.