In order to do a good job in the supervision of cross-border e-commerce retail import and export commodities, and promote the healthy and orderly development of cross-border e-commerce, in accordance with the "Customs Law of the People's Republic of China", the "Entry and Exit Animal and Plant Quarantine Law of the People's Republic of China", Export Commodity Inspection Law, the E-Commerce Law of the People’s Republic of China and other laws and regulations, and the Ministry of Commerce’s Development and Reform Commission, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, and the State Administration of Taxation. Caifa [2018] No. 486) and other countries related to cross-border e-commerce retail import and export policies and regulations, hereby announce the following on customs supervision matters:

　　1. Scope of application

　　(1) Cross-border e-commerce enterprises and consumers (orderers) that implement retail import and export commodity transactions through cross-border e-commerce trading platforms and transmit relevant transaction electronic data in accordance with customs requirements shall be subject to customs supervision in accordance with this announcement.

　　2. Enterprise Management

　　(2) Cross-border e-commerce platform companies, logistics companies, payment companies, and other companies involved in cross-border e-commerce retail import business shall register with the local customs in accordance with the relevant regulations on the registration and management of customs declaration entities; overseas cross-border e-commerce An enterprise shall entrust a domestic agent (hereinafter referred to as the domestic agent of a cross-border e-commerce enterprise) to register with the customs office where the agent is located.

　　Cross-border e-commerce companies, logistics companies, and other companies involved in cross-border e-commerce retail export business should go through information registration with the local customs; if they need to go through customs declaration business, go through registration with the local customs.

　　Logistics enterprises should obtain the "Express Business License" issued by the State Postal Administration. Under the direct-purchase import model, the logistics enterprise should be a postal enterprise or an inbound and outbound express mail operator who has gone through customs declaration registration procedures with the customs.

　　If the payment company is a banking institution, it shall have the "Financial License" issued by the China Banking and Insurance Regulatory Commission or the original China Banking Regulatory Commission; if the payment company is a non-bank payment institution, it shall have the "Payment Business License" issued by the People's Bank of China. The payment business scope shall include "Internet Payment".

　　(3) Enterprises participating in the cross-border e-commerce retail import and export business and registered with the customs shall be included in the customs credit management, and the customs will implement differentiated customs clearance management measures based on the credit rating.

　　3. Customs clearance management

　　(4) For cross-border e-commerce direct-purchase imported goods and goods that are subject to the "online shopping bonded import" (regulatory method code 1210) import policy, the supervision of imported goods for personal use shall not be implemented, and the first import license approval, registration or filing of relevant goods will not be implemented Claim. However, the import of products from epidemic areas that have been explicitly suspended by the relevant authorities and emergency response measures for products that present major quality and safety risks are excluded.

　　Goods subject to the import policy of "Online Shopping Bonded Import A" (Regulatory Method Code 1239) shall be implemented in accordance with the regulatory requirements in the endnotes of the "List of Cross-border E-commerce Retail Import Goods (2018 Edition)".

　　(5) The customs shall implement quarantine of cross-border e-commerce retail import and export commodities and their containers and packaging in accordance with relevant laws and regulations, and implement necessary supervisory measures in accordance with relevant regulations.

　　(6) Before the declaration of cross-border e-commerce retail imports, cross-border e-commerce platform companies or cross-border e-commerce companies’ domestic agents, payment companies, and logistics companies should respectively go through international trade "single window" or cross-border e-commerce customs clearance services The platform transmits electronic information such as transactions, payments, and logistics to the customs, and assumes corresponding responsibilities for the authenticity of the data.

　　Under the direct-purchase import model, postal companies and inbound and outbound express mail operators can accept the entrustment of cross-border e-commerce platform companies or domestic agents and payment companies of cross-border e-commerce companies, and transmit to the customs on the premise of committing to bear corresponding legal responsibilities. Electronic information such as transactions and payments.

　　(7) Before the declaration of cross-border e-commerce retail export commodities, cross-border e-commerce enterprises or their agents and logistics enterprises shall respectively transmit transactions, collect payments, and collect payments to the customs through the “single window” of international trade or the cross-border e-commerce customs clearance service platform. Logistics and other electronic information, and bear corresponding legal responsibilities for the authenticity of the data.

　　(8) When importing cross-border e-commerce retail commodities, the domestic agent of the cross-border e-commerce enterprise or the customs declaration enterprise entrusted by it shall submit the "Customs Declaration List of Cross-border E-commerce Retail Import and Export Commodities of the People’s Republic of China" (hereinafter referred to as the "Declaration List" 》), adopt the "check list and release" method to handle customs declaration procedures.

　　When exporting cross-border e-commerce retail products, the cross-border e-commerce enterprise or its agent should submit the "List of Declarations", and use the method of "list approval and summary declaration" to go through the customs declaration procedures; the cross-border e-commerce comprehensive pilot zone meets the requirements For cross-border e-commerce retail merchandise exports, customs declaration procedures can be handled in the form of "list verification and release and summary statistics".

　　The "Declaration List" has the same legal effect as the "Customs Declaration Form for Import (Export) Goods from the Customs of the People's Republic of China".

　　Electronic signatures shall be applied to the electronic information transmitted and submitted in accordance with the requirements of Articles (6) to (8) above.

　　(9) Cross-border e-commerce platform enterprises and domestic agents of cross-border e-commerce enterprises that carry out cross-border e-commerce retail import business shall review the authenticity of transactions and the authenticity of consumer (orderer) identity information, and assume corresponding responsibilities; If the identity information has not been authenticated by the competent national authority or an agency authorized by it, the orderer and the payer should be the same person.

　　(10) After the export of cross-border e-commerce retail products, the cross-border e-commerce enterprise or its agent shall be no later than the 15th of each month (if the 15th of the month is a legal holiday or a legal rest day, it shall be postponed to the first working day thereafter) ), the "Declaration List" that was cleared last month shall be based on the same consignee and consignor, the same mode of transportation, the same production and sales unit, the same country of delivery, the same exit customs, and the body of the list with the same final destination country and the same The 10 customs commodity codes and the rules of the same currency system are merged to form a "Customs Declaration Form for Exported Goods from the Customs of the People's Republic of China" and declare to the customs.

　　If it is allowed to go through the customs declaration formalities in the way of "list approval and summary statistics", the "Customs Declaration Form for Exported Goods of the Customs of the People's Republic of China" will no longer be summarized.

　　(11) The amendment or cancellation of the "Declaration List" shall be handled in accordance with the relevant provisions of the Customs "Customs Declaration Form for Import (Export) Goods of the People's Republic of China".

　　Except for special circumstances, the "Declaration List" and the "Customs Declaration Form for Import (Export) Goods from the Customs of the People's Republic of China" shall adopt paperless customs clearance methods for declaration.

　　4. Tax collection and management

　　(12) For cross-border e-commerce retail imports, the customs levies tariffs, import value-added tax, and consumption tax in accordance with the national tax policy on cross-border e-commerce retail imports. The duty-paid price is the actual transaction price, including the retail price of the goods, freight and insurance. fee.

　　(13) Consumers (orderers) of cross-border e-commerce retail imported goods are taxpayers. Cross-border e-commerce platform companies, logistics companies, or declaring companies registered with the customs will act as tax collection and payment agents, perform tax obligations on their behalf, and assume corresponding tax reimbursement obligations and related legal responsibilities.

　　(14) The agent of collection and remittance shall truthfully and accurately declare to the customs the tax collection and management elements of the cross-border e-commerce retail imported commodities, such as the commodity name, specification model, tax code number, actual transaction price, and related fees.

　　The currency for declaration of cross-border e-commerce retail imports is RMB.

　　(15) In order to review and determine the classification and duty-paid value of cross-border e-commerce retail imports, the customs may require collection agents to make supplementary declarations in accordance with relevant regulations.

　　(16) The customs collects and levies taxes on cross-border e-commerce retail imports that meet the regulatory requirements according to the time period, and the collection agent shall submit a full and effective tax guarantee to the customs in accordance with the law.

　　If there is no return or amendment or cancellation of the order within 30 days after the customs release, the collection agent shall go through the tax payment formalities with the customs within the 31st to the 45th day after the release.

　　Five, place management

　　(17) Supervising operations for cross-border e-commerce retail import and export commodities must comply with relevant customs regulations. Operators of cross-border e-commerce supervision operations and warehousing enterprises shall establish a computer management system that meets customs supervision requirements and exchange electronic data in accordance with customs requirements. Among them, the supervision operation site for direct purchase of cross-border e-commerce import or general export business should be set up in accordance with the specifications of express or postal customs supervision operation sites.

　　(18) Cross-border e-commerce online shopping bonded import business shall be carried out in the special customs supervision area or bonded logistics center (Type B). Unless otherwise specified, refer to this announcement for supervision.

　　6. Quarantine, inspection and logistics management

　　(19) The quarantine and quarantine treatment work that needs to be carried out at the entry port should be completed before it can be transported to the cross-border e-commerce supervision and operation site.

　　(20) Online shopping bonded import business: When the front-line enters the zone, the declaration is made in the form of customs declaration. The customs can adopt video surveillance, online verification, on-site inspection, inventory verification and other methods to strengthen the physical supervision of bonded imported goods purchased online.

　　(21) When the customs conducts inspections, cross-border e-commerce enterprises or their agents, operators of cross-border e-commerce supervision operations, and warehousing enterprises shall provide convenience in accordance with relevant regulations and cooperate with customs inspections.

　　(22) Cross-border e-commerce retail import and export commodities can be transferred through the "cross-border e-commerce" model. Among them, the customs at the location of the cross-border e-commerce comprehensive pilot zone may enter the name of the transit goods in the form of a master waybill into the "a batch of cross-border e-commerce goods", and a detailed electronic list of transit goods must be attached.

　　(23) Bonded imported goods purchased online can be transferred between special customs supervision areas or bonded logistics centers (type B), and the transfer procedures shall be handled in accordance with relevant regulations. Commodities imported under the customs supervision method of "online shopping bonded import" (regulatory mode code 1210) shall not be transferred to cities where "online shopping bonded import A" (regulatory mode code 1239) is applicable to continue the cross-border e-commerce retail import business. Bonded imported goods purchased online can be circulated among enterprises in the same region (center).

　　Seven, return management

　　(24) Under the cross-border e-commerce retail import model, domestic agents of cross-border e-commerce enterprises or their entrusted customs brokers are allowed to apply for returns. The returned goods shall meet the requirements for secondary sales and be 30 days after the customs release. If it arrives at the original supervised operation site in its original condition within a day, the corresponding tax will not be levied, and the cumulative amount of individual annual transactions will be adjusted.

　　Under the cross-border e-commerce retail export model, returned goods shall go through relevant procedures in accordance with relevant regulations.

　　(25) For cross-border e-commerce retail imported goods that have exceeded the shelf life or validity period, damaged goods or packaging, and do not comply with the relevant regulatory policies of my country, and are not suitable for domestic sales, as well as cross-border e-commerce retail imported goods ordered to be returned by the customs, It shall be returned or destroyed in accordance with relevant regulations.

　　8. Other matters

　　(26) Enterprises engaged in cross-border e-commerce retail import and export business should transmit real-time business-related electronic data and electronic information to the customs in real time, and open up information sharing interfaces such as real-time logistics tracking to strengthen information on customs risk prevention and control And data support, and cooperate with the customs for effective management.

　　Cross-border e-commerce companies and their agents, and cross-border e-commerce platform companies should establish risk prevention and control mechanisms such as product quality and safety, strengthen the monitoring of product quality and safety and abnormal transactions such as false transactions and secondary sales, and take corresponding measures. Disposal measures.

　　Cross-border e-commerce enterprises shall not import and export commodities that endanger port public health safety, biosafety, import and export food and commodity safety, infringement of intellectual property rights, and other prohibited commodities. At the same time, they shall establish a sound commodity traceability mechanism and assume the main responsibility for quality and safety. Encourage cross-border e-commerce platform companies to establish and improve a self-regulatory system for import and export product safety.

　　Consumers (orderers) are not allowed to resell the cross-border e-commerce retail imported goods that they have purchased.

　　(27) The customs implements quality and safety risk monitoring on cross-border e-commerce retail imports, ordering relevant enterprises to take risk mitigation measures for unqualified or quality and safety products, and supervise unsold goods according to the law, and investigate them in accordance with the law Responsibilities of relevant business entities; issue risk warnings and take corresponding control measures for products with high quality and safety risks found in monitoring. The Customs shall implement necessary quarantine on cross-border e-commerce retail imports in accordance with laws and regulations before the goods are sold, and issue risk warnings as appropriate.

　　(28) Cross-border e-commerce platform companies, cross-border e-commerce companies or their agents, logistics companies, operators of cross-border e-commerce supervision operations, or warehousing companies discover suspected violations or smuggling activities, they shall promptly inform the customs .

　　(29) Enterprises involved in cross-border e-commerce businesses that are suspected of smuggling or violating customs supervision regulations should cooperate with customs investigations and open transaction production data or original recorded data.

　　The Customs has violated this announcement, participated in the manufacture or transmission of false transaction, payment, logistics "three orders" information, provided convenience for secondary sales, failed to check the authenticity of consumer (orderer) identity information, etc., which resulted in the appearance of personal identity information or Enterprises that have stolen the annual purchase quota, conduct secondary sales and other violations of customs supervision regulations shall be punished in accordance with the law. Those suspected of smuggling or violating regulations shall be dealt with by the customs according to law; if a crime is constituted, criminal responsibility shall be investigated according to law. For those who use other citizenship information to illegally engage in cross-border e-commerce retail import business, the customs will deal with smuggling violations, and transfer them to relevant departments for handling in accordance with relevant laws and regulations on illegal use of citizen information. For those who are not suspected of smuggling violations and are discovered for the first time, conduct an interview or suspend business and order rectification; if they are discovered again, they will not be allowed to engage in cross-border e-commerce retail import business for a certain period of time, and they will be handed over to other industry authorities for investigation and punishment in accordance with regulations.

　　(30) Cross-border e-commerce companies and their domestic agents, cross-border e-commerce platform companies, payment companies, logistics companies, etc. registered with the customs shall be subject to customs inspection.

　　(31) The meaning of relevant terms in this announcement:

　　"Cross-border e-commerce companies" refer to overseas registered companies that sell cross-border e-commerce retail imports from overseas to domestic consumers (excluding companies registered in special customs supervision areas or bonded logistics centers), or domestic consumption abroad An enterprise that sells cross-border e-commerce retail export goods is the owner of the goods.

　　"Domestic agent of a cross-border e-commerce enterprise" refers to a domestic agent enterprise entrusted by an overseas registered enterprise that carries out cross-border e-commerce retail import business, which shall register with the customs, bear the responsibility of truthful declaration, and accept the supervision of relevant departments in accordance with the law. And bear civil liability.

　　"Cross-border e-commerce platform enterprise" refers to the business registration in the country, providing web space, virtual business premises, transaction rules, information release and other services for both parties (consumers and cross-border e-commerce companies) to establish independent transactions for both parties Operators of information network systems that carry out trading activities.

　　"Payment companies" refer to banks, non-bank payment institutions, and UnionPay, etc. that have handled business registration in China and accepted cross-border e-commerce platform companies or domestic agents of cross-border e-commerce companies to provide cross-border e-commerce retail import payment services for them .

　　A "logistics enterprise" refers to an enterprise that handles business registration within the country and accepts cross-border e-commerce platform companies, cross-border e-commerce companies or their agents to provide them with cross-border e-commerce retail import and export logistics services.

　　"Consumer (orderer)" refers to a domestic purchaser of cross-border e-commerce retail imported goods.

　　"International trade'single window'" refers to a one-stop trade service platform that is coordinated and promoted by the State Council's Port Work Inter-ministerial Conference and relies on the construction of an electronic port public platform. Declarants (including enterprises participating in cross-border e-commerce) make a one-time declaration to customs and other relevant port management departments through the “single window”. The port management departments share information and data through the electronic port platform, implement functional management, and pass the law enforcement results through the “single window”. "Window" to give feedback to the declarant.

　　"Cross-border e-commerce customs clearance service platform" refers to a platform built by electronic ports to realize data exchange and information sharing between enterprises, customs and related administrative departments.

　　Cities that apply the "online shopping bonded import" (regulatory code 1210) import policy: Tianjin, Shanghai, Chongqing, Dalian, Hangzhou, Ningbo, Qingdao, Guangzhou, Shenzhen, Chengdu, Suzhou, Hefei, Fuzhou, Zhengzhou, Pingtan, Beijing, Hohhot, Shenyang, Changchun, Harbin, Nanjing, Nanchang, Wuhan, Changsha, Nanning, Haikou, Guiyang, Kunming, Xi'an, Lanzhou, Xiamen, Tangshan, Wuxi, Weihai, Zhuhai, Dongguan, Yiwu and other 37 cities (regions).

　　(Thirty-two) This announcement will be implemented on January 1, 2019, and the implementation time will be subject to the time when the customs accepts the declaration of the "Declaration List", and the unmentioned matters shall be handled in accordance with relevant customs regulations. The Announcement No. 26 of 2016 of the General Administration of Customs shall be repealed at the same time.

　　If a domestic cross-border e-commerce enterprise has signed a sales contract, its cross-border e-commerce retail import business can be extended to March 31, 2019.

　　Special announcement.

　　General Administration of Customs

　　Dec 10, 2018