跨境电子商务出口退运商品税收政策

Core Viewpoint - The article discusses the tax policies related to cross-border e-commerce export returns, highlighting the exemptions and conditions for eligible enterprises [2][3][4]. Group 1: Applicable Entities - The policy applies to eligible e-commerce export enterprises that declare exports under specific customs supervision codes (1210, 9610, 9710, 9810) [2]. Group 2: Policy Content - From January 30, 2023, to December 31, 2025, goods returned to the country within six months of export due to unsold or returned reasons are exempt from import duties, VAT, and consumption tax [2]. - Export duties paid at the time of export can be refunded, and VAT and consumption tax will follow the regulations for domestic sales returns [2]. Group 3: Conditions for Eligibility - Returned goods must be in their original state, meaning no additional parts or modifications can be made, although unpacking and inspection are allowed [3]. - If the returned goods have received export tax refunds, the enterprise must repay the refunded taxes according to current regulations [3]. - Enterprises must provide documentation proving the return reason, such as export declarations and return agreements, and bear legal responsibility for the authenticity of these materials [4]. Group 4: Policy Basis - The policy is based on announcements from the Ministry of Finance, General Administration of Customs, and State Taxation Administration regarding cross-border e-commerce export return goods tax policies [9].