The "List of Cross-border E-commerce Retail Imported Commodities", also known as the " white list " of overseas shopping tax exemption . Consumers can purchase most cross-border e-commerce retail imported goods without tax. After the introduction of this policy, it will objectively increase the tax burden of consumers. Professor Shi Wenwen, director of the Tax Law Institute of China University of Political Science and Law, analyzed that after the reform, overseas purchases still enjoy advantages. The comprehensive tax rate is lower than the comprehensive tax rate of excise tax and the adjusted postal tax rate, especially for mass consumer goods such as mothers and babies . Although the tax cost has increased, e-commerce companies can resolve some of the costs, and the overall impact is limited. After the reform, the customs clearance of overseas-purchased products will be more convenient for consumers; at the same time, since the products included in the policy have complete transaction, payment, logistics and other electronic information available, the source and responsibility of the products can be accurately traced, and it is also convenient for consumers to return and exchange products. Conducive to protecting the legitimate rights and interests of consumers.

Beijing, April 7, Ministry of Finance, Development and Reform Commission, Ministry of Industry and Information Technology, Ministry of Agriculture, Ministry of Commerce, General Administration of Customs, State Administration of Taxation , General Administration of Quality Supervision, Inspection and Quarantine, General Administration of Food and Drug Administration, Office of Endangerment Control, and Cryptography Bureau 11 The two departments jointly announced the "List of Cross-border E-commerce Retail Imported Commodities." [1] In order to prevent industrial raw materials and other commodities from entering the country through cross-border e-commerce retail import channels, disrupting normal trade order, and at the same time facilitating daily collection and management operations, cross-border e-commerce retail import tax policies implement list management. This is also a continuation of the previous “personal use” regulations when the postal tax was levied. The list is unified and standardized in accordance with the opinions of relevant competent authorities in combination with the pilot situation of importing cross-border trade e-commerce services. The list includes a total of 1142 8-digit tax code commodities, mainly domestic consumer goods that have certain consumer needs, can meet the regulatory requirements of relevant departments, and can objectively enter the country by express mail, mail, etc., including some food and beverages, clothing and shoes Caps, household appliances and some cosmetics, diapers, children’s toys, thermos cups, etc. According to the opinions of the relevant competent authorities, the commodities in the list will be exempted from submitting licenses to the customs, and inspection and quarantine supervision and management shall be implemented in accordance with relevant national laws and regulations; direct-purchase commodities are exempt from inspection and clearance forms, and bonded commodities purchased online are “first-line” imported The customs clearance form shall be checked according to the cargo inspection and the customs clearance form shall be exempted when the "second-line" exits the zone. The list will be adjusted in due course according to factors such as the development of cross-border e-commerce and changes in consumer demand. On April 15, 2016, following the announcement of the first batch of lists on April 7, 13 departments including the Ministry of Finance, Development and Reform Commission, and the Ministry of Commerce jointly issued the second batch of "List of Cross-border E-Commerce Retail Imports" on the evening of the 15th. [2] , including a total of 151 8-digit tax code products, aiming to better meet the needs of cross-border e-commerce.