As more and more people purchase goods through cross-border e-commerce platforms, it is necessary for everyone to understand the relevant regulations on personal shopping through cross-border e-commerce platforms before "buy, buy and buy". Today we will talk about it for you.

Question 1. Is there any personal quota limit for cross-border e-commerce shopping?

Answer: According to the "Notice on Improving the Tax Policies for Cross-border E-commerce Retail Imports" (Caishui [2018] No. 49), the single transaction limit for cross-border e-commerce retail imports is RMB 5,000, and the annual transaction limit It is RMB 26,000.

Question 2. What should I do if the purchase exceeds the limit?

Answer: Also in accordance with the "Notice on Improving the Tax Policies for Cross-border E-commerce Retail Imports" (Caishui [2018] No. 49), the duty-paid price exceeds the single transaction limit of 5,000 yuan but is lower than the annual transaction limit of 26,000 yuan, and When only one product is placed in an order, it can be imported from cross-border e-commerce retail channels, and tariffs, import value-added tax, and consumption tax are levied in full according to the goods tax rate. The transaction amount is included in the annual transaction total, but the annual transaction total exceeds the annual transaction limit , It should be managed as general trade.

Sounds too complicated?

Let's take a few examples:

Example 1: Mr. Chen buys cosmetics on a cross-border e-commerce platform and orders several pieces in a single order. The total order price does not exceed RMB 5,000, and the cumulative annual limit of RMB 26,000 is not exceeded. He can enjoy cross-border e-commerce tax incentives.

Example 2: Mr. Lin bought a handbag on a cross-border e-commerce platform. The order price was RMB 8,000, and the cumulative amount did not exceed Mr. Lin’s annual limit of RMB 26,000. Although he was not eligible for cross-border e-commerce tax incentives, he still could Imports are imported through cross-border e-commerce retail channels, and customs duties, import value-added taxes, and consumption taxes are levied in full at the goods tax rate.

Example 3: Mr. Wang bought a watch on a cross-border e-commerce platform, and the order price was RMB 30,000, which has exceeded the annual limit required by cross-border e-commerce, and should be managed as general trade.

Question 3. What is the starting time for the personal annual transaction limit of cross-border e-commerce retail imported goods?

Answer: The personal annual transaction limit is calculated according to the calendar year.

Question 4. If the cross-border e-commerce product I bought is returned, can the used purchase quota be refunded?

Answer: According to the "Announcement of the General Administration of Customs on Supervision Matters Concerning the Return of Cross-border E-commerce Retail Imported Commodities" (General Administration of Customs Announcement No. 45, 2020), under the cross-border e-commerce retail import model, if the product is returned , E-commerce companies or their agents are allowed to apply for returns within 30 days from the customs release. The returned goods should be shipped to the original supervision site in their original condition within 45 days from the customs release. The corresponding taxes will not be levied, and the personal annual The cumulative amount of the transaction.

Question 5. How can I inquire about the situation that the consumer has used the quota?

Answer: If you need to inquire about your personal quota, you can use your personal identity information, purchase order number, phone number and other personal customs clearance information to inquire through the "Handheld Customs" APP and WeChat applet.

Goods purchased from cross-border e-commerce platforms are for personal use only, and secondary sales are not allowed. After understanding the relevant regulations, you can enjoy shopping with confidence!