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]

Core Insights - The cross-border e-commerce export business in Harbin, China, has experienced significant growth, with 6.186 million transactions valued at 265 million yuan from July to December 2025, marking increases of 232% and 289% respectively compared to 2024 [1][2] Group 1: Regulatory Innovations - Harbin Customs has implemented a series of innovative regulatory measures to support the development of cross-border e-commerce, including a customized support mechanism for enterprises and simplified declaration policies [1] - The customs code has been streamlined from 10 digits to 4 digits, improving enterprise declaration efficiency by 70% [1] - A "7×24 hours" appointment customs clearance service has been fully implemented to ensure smooth logistics [2] Group 2: Logistics and Cost Efficiency - The "synchronous filing" model for regulatory vehicles allows for direct delivery of cross-border e-commerce exports to Russia, reducing logistics costs by over 20% [2] - Non-intrusive inspection methods using technology such as CT and X-ray machines have been employed to enhance regulatory efficiency and expedite the release of goods [2] - Daily average clearance of over 100,000 cross-border e-commerce packages during peak periods has been achieved, ensuring that export demands are met [1][2] Group 3: Future Outlook - Harbin Customs plans to continue optimizing regulatory services to support the development of the outward-oriented economy in Harbin and assist enterprises in expanding into international markets [2]