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Cross-border e-commerce export return goods tax exemption,

Home ? Trade Compliance ? Cross-border e-commerce export return goods tax exemption,

The Ministry of Finance, General Administration of Customs, and State Taxation Administration recently jointly issued an announcement stating that goods (excluding food) exported under cross-border e-commerce customs supervision codes (1210, 9610, 9710, 9810) within one year from the date of the announcement, which are returned in their original condition within six months from the date of export due to overstock or return reasons, can be exempt from taxes upon re-entry.

In terms of specific operations, according to the announcement, enterprises applying for import tax exemption and other procedures must provide relevant supporting documents as required. For illegal activities such as tax evasion and fraud, they will be handled in accordance with national laws and regulations.

Original text:http://gss.mof.gov.cn/gzdt/zhengcefabu/202302/t20230201_3864855.htm

Tags: Foreign Trade Documents

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