三部门发布跨境电商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 jointly announced a tax incentive policy for cross-border e-commerce export return goods to support the development of new business models in cross-border e-commerce [2]. Group 1: Tax Incentives - From January 1, 2026, to December 31, 2027, goods exported under specific customs supervision codes (1210, 9610, 9710, 9810) that are returned due to unsold stock or returns within six months of export will be exempt from import duties, value-added tax, and consumption tax [2]. - Export duties paid at the time of export will be refunded, and the value-added tax and consumption tax will be handled according to domestic sales return regulations [2]. Group 2: Conditions for Return - "Original condition return" means that the returned goods must be in a form that is essentially the same as when they were exported, without any added parts or modifications, although unpacking and inspection are allowed [3]. - Returned goods must not have been used, except in cases where testing is necessary to identify quality issues [3]. Group 3: Documentation Requirements - Companies must submit export declaration lists or customs declarations, along with explanations for the return, to prove that the goods were returned due to unsold stock or returns [3]. - For unsold stock returns, a self-declaration must be provided, while for returned goods, records of returns and agreements must be submitted [3]. Group 4: Legal Responsibilities - Companies are legally responsible for the authenticity of the materials submitted for tax exemption and must comply with national laws regarding tax evasion and fraud [3].