三部门明确：跨境电子商务出口退运商品税收优惠政策

Core Viewpoint - The Ministry of Finance, General Administration of Customs, and State Taxation Administration of China have jointly announced a tax incentive policy for cross-border e-commerce export return goods, effective from January 1, 2026, to December 31, 2027, aimed at reducing export return costs for businesses and supporting the development of new foreign trade models [1] Summary by Relevant Categories Tax Incentives - Goods exported under specific customs supervision codes (1210, 9610, 9710, 9810) that are returned within six months due to unsold stock or returns will be exempt from import duties, value-added tax, and consumption tax [1] - Export duties already paid will be refunded, and the treatment of value-added tax and consumption tax will follow the regulations for domestic goods returns [1] Customs Supervision Codes - The four customs supervision codes mentioned refer to "bonded import for online shopping," "direct purchase import," "cross-border e-commerce B2B direct export," and "cross-border e-commerce export to overseas warehouses" [1] Support for E-commerce - The continuation of tax incentives for cross-border e-commerce export return goods is intended to alleviate concerns for businesses and promote the growth of new foreign trade formats [1]