三部门明确跨境电商出口退运商品税收优惠政策

Core Viewpoint - The announcement by the Ministry of Finance, General Administration of Customs, and State Taxation Administration introduces tax incentives for cross-border e-commerce export return goods from January 1, 2026, to December 31, 2027, aimed at boosting the e-commerce sector and facilitating smoother return processes for unsold or returned goods [1] Summary by Relevant Categories Tax Policy Changes - Goods exported under specific customs supervision codes (1210, 9610, 9710, 9810) that are returned within six months due to unsold or return reasons will be exempt from import duties, value-added tax, and consumption tax [1] - Export duties already paid will be refunded, and the value-added tax and consumption tax collected at the time of export will be handled according to domestic sales return tax regulations [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]