To do a good job in monitoring e-commerce retail import and export goods globally and promote the healthy and orderly development of e-commerce globally, in accordance with applicable Interpol laws , Entry and Exit Animal and Plant Quarantine Law of Interlol Law , Law on Inspection of Exported Goods, Law on Electronic Commerce and other laws and regulations, and Notice of the Development and Reform Commission of the Ministry of Commerce, Ministry of Finance, General Department of Customs, State Tax Administration and State Administration for Market Regulation on Improving Global Supervision of E-commerce Retail Imports (Commercial Caifa [2018] No. 486) and related policies and regulations of other countries on global e-commerce retail import and export, customs supervision issues are announced as follows:

1. Scope of application

(1) Cross-border e-commerce businesses and consumers (subscribers) carry out retail import and export goods transactions through cross-border e-commerce exchanges and data transmission Electronic transactions related to customs requirements will be subject to customs supervision in accordance with this notice.

2. Business management

(2) Cross-border e-commerce platform companies, logistics companies, payment companies and other companies engaged in cross-border e-commerce retail import business must register with customs local authorities according to relevant regulations on the management of customs declaration registration of cross-border e-commerce enterprises abroad. Enterprises should entrust a domestic agent (hereinafter referred to as domestic agent). of cross-border e-commerce businesses) to register with the customs authority where the agent is located.

Cross-border e-commerce enterprises, logistics enterprises and other enterprises engaged in cross-border e-commerce retail export business should register information with local customs; If you need to handle customs declaration work, you should register with local customs.

Logistics businesses need to have an "Express delivery business license" issued by the national postal administration department. According to the direct import model, logistics enterprises must be domestic and foreign postal enterprises or express delivery enterprises that have completed procedures to register agent declarations with customs authorities.

If the payment enterprise is a banking institution, it should have a "Financial License" issued by the China Banking and Insurance Regulatory Commission or the former China Banking Regulatory Commission; if the payment enterprise is a non-bank payment institution, it should have a "Payment Business License" issued by the People's Bank of China, and the scope of payment business should be Includes "Internet payment".

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

3. Customs clearance management

(4) Cross-border e-commerce direct purchase imported goods and goods subject to the "online shopping bonded import" (supervision method code 1210) import policy are supervised as imported goods for personal use, and no first import license approval, registration or filing of relevant goods is performed. Require. However, this is except when initiating risk emergency response for goods from epidemic areas that have been explicitly suspended from import by relevant departments and for goods with major quality and safety risks.

Products subject to the "Online Shopping Bonded Import A" (Supervision Method Code 1239) import policy shall be subject to the regulatory requirements in the endnotes of the "Cross-Border E-Commerce Retail Import Commodity List (2018 Edition)".

(5) Customs shall quarantine 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 declaration of cross-border e-commerce retail imported goods, cross-border e-commerce platform companies or cross-border e-commerce companies’ domestic agents, payment companies, and logistics companies should go through the international trade “single window” or cross-border e-commerce customs clearance services respectively. The platform transmits electronic information such as transactions, payments, and logistics to the customs and assumes corresponding responsibility for the authenticity of the data.

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

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

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

When exporting cross-border e-commerce retail goods, cross-border e-commerce enterprises or their agents should submit a "Declaration List" and handle customs declaration procedures through "list verification and summary declaration"; For the export of cross-border e-commerce retail goods, customs declaration procedures can be handled through "list verification and summary statistics".

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

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

(9) Cross-border e-commerce platform companies and domestic agents of cross-border e-commerce companies that carry out cross-border e-commerce retail import business should 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 national competent authority or its authorized agency, the orderer and payer shall be the same person.

(10) After the cross-border e-commerce retail goods are exported, the cross-border e-commerce enterprise or its agent shall submit the goods before the 15th of each month (if the 15th of the month is a statutory holiday or statutory rest day, it shall be postponed to the first working day thereafter) ), the "Declaration List" cleared last month will be based on the same consignee and consignor, the same mode of transportation, the same production and sales unit, the same country of arrival, the same exit customs at the top of the list, and the same final destination country and the same country in the body of the list. The 10-digit customs commodity code and the rules of the same currency system are merged and summarized to form the "Customs of the People's Republic of China Export Goods Declaration Form" for declaration to the customs.

Customs declaration procedures that are allowed to be carried out by "list verification and summary statistics" will no longer be summarized to form the "Customs of the People's Republic of China Export Goods Declaration Form".

(11) Modification or cancellation of the "Declaration List" shall be handled with reference to the relevant provisions of the customs "Customs of the People's Republic of China Import (Export) Goods Declaration Form" for modification or cancellation.

Except for special circumstances, the "Declaration List" and "Declaration Form for Import (Export) Goods of the Customs of the People's Republic of China" should be declared in a paperless manner for customs clearance.

4. Tax collection and administration

(12) For cross-border e-commerce retail imported goods, the customs collects tariffs, import-link value-added tax, and consumption tax in accordance with the national cross-border e-commerce retail import tax policy. 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 enterprises, logistics enterprises or reporting enterprises registered with the customs serve as tax collection and remittance obligations, perform tax obligations on their behalf, and bear corresponding tax repayment obligations and related legal responsibilities.

(14) The collection and remittance agent shall truthfully and accurately declare to the customs the product names, specifications and models, tariff codes, actual transaction prices and related fees and other tax collection and administration elements of cross-border e-commerce retail imported goods.

The declaration currency for cross-border e-commerce retail imported goods is RMB.

(15) In order to review and determine the classification, duty-paid value, etc. of cross-border e-commerce retail imported goods, the customs may require the collection and payment agent to make a supplementary declaration in accordance with relevant regulations.

(16) The customs collects taxes on cross-border e-commerce retail imported goods that comply with regulatory regulations based on time periods, and the collection and payment obligor shall submit a full and effective tax guarantee to the customs in accordance with the law.

If there is no return or order correction within 30 days after customs release, the collection and payment obligor shall go through the tax payment procedures with the customs within the 31st to 45th day after release.

5. Site Management

(17) Cross-border e-commerce retail import and export commodity supervision workplaces must comply with relevant customs regulations. Cross-border e-commerce supervision workplace operators and warehousing enterprises should establish computer management systems that comply with customs supervision requirements and exchange electronic data in accordance with customs requirements. Among them, the supervision workplaces that carry out cross-border e-commerce direct purchase import or general export business should be set up in accordance with the regulations for express delivery or postal customs supervision workplaces.

(18) Cross-border e-commerce online shopping bonded import business should be carried out in special customs supervision areas or bonded logistics centers (Type B). Unless otherwise specified, supervision shall be in accordance with the provisions of this announcement.

6. Quarantine, inspection and logistics management

(19) Quarantine and quarantine processing that need to be implemented at the port of entry should be completed before being transported to the cross-border e-commerce supervision operation site.

(20) Online shopping bonded import business: When the front line enters the zone, they must declare in the form of a customs declaration form. The customs can use video surveillance, online verification, on-site inspections, inventory verification, etc. to strengthen the actual inspection of bonded imported goods purchased online.

Cargo supervision.

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

(22) Cross-border e-commerce retail import and export goods can use the "cross-border e-commerce" model for customs transfer. Among them, the customs office where the cross-border e-commerce comprehensive pilot zone is located can enter the names of goods in transit into the "batch of cross-border e-commerce commodities" in the form of a master waybill, and must attach a detailed electronic list of goods in transit.

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

7. Return Management

(24) Under the cross-border e-commerce retail import model, domestic agents of cross-border e-commerce enterprises or their entrusted customs declaration enterprises are allowed to apply for returns. The returned goods must meet the requirements for secondary sales and be returned within 30 days from the date of release by the customs. If it is transported to the original supervised workplace in its original condition within the same day, the corresponding tax will not be levied, and the cumulative personal annual transaction amount will be adjusted.

Under the cross-border e-commerce retail export model, returned goods must 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, have damaged goods or packaging, or do not comply with my country's relevant regulatory policies and are not suitable for domestic sales, as well as cross-border e-commerce retail imported goods that are ordered to be returned by the customs, Return it out of the country or destroy it in accordance with relevant regulations.

8. Other matters

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

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

Cross-border e-commerce companies are not allowed to import or export goods that endanger port public health safety, biological safety, imported and exported food and commodity safety, infringe on intellectual property rights, and other prohibited goods. At the same time, they should establish and improve a commodity traceability mechanism and assume the main responsibility for quality and safety. Encourage cross-border e-commerce platform companies to establish and improve self-regulatory systems for the safety of imported and exported commodities.

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

(27) The customs conducts quality and safety risk monitoring on cross-border e-commerce retail imported goods, orders relevant enterprises to take risk reduction measures for goods that are unqualified or have quality and safety problems, supervises unsold goods, and investigates 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 discovered during monitoring. Customs will implement necessary quarantine on cross-border e-commerce retail imported goods in accordance with laws and regulations before they are sold, and issue risk warnings as appropriate.

(28) Cross-border e-commerce platform enterprises, cross-border e-commerce enterprises or their agents, logistics enterprises, cross-border e-commerce supervision workplace operators, and warehousing enterprises shall promptly and proactively inform the customs if they discover suspected violations or smuggling activities. .

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

Customs will violate this announcement, participate in the creation or transmission of false transaction, payment, and logistics "three orders" information, provide convenience for secondary sales, fail to review the authenticity of consumer (orderer) identity information, etc., resulting in the appearance of personal identity information or Enterprises that have their annual purchase quota misappropriated, conduct secondary sales, or otherwise violate customs supervision regulations will be punished in accordance with the law. Those suspected of smuggling or violating regulations will be handled by the customs in accordance with the law; if a crime is constituted, criminal responsibility will be pursued in accordance with the law. Anyone who uses other citizens’ identity information to illegally engage in cross-border e-commerce retail import business will be handled by the customs as smuggling violations and transferred to relevant departments for processing in accordance with relevant legal provisions on illegal use of citizen information. Those who are not suspected of smuggling violations and are discovered for the first time will be interviewed or their business suspended and ordered to make rectifications; 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 will be handed over to other industry authorities for investigation and punishment in accordance with regulations.

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

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

"Cross-border e-commerce enterprises" refer to overseas registered enterprises that sell cross-border e-commerce retail imported goods to domestic consumers (excluding enterprises registered in special customs supervision areas or bonded logistics centers), or domestic to overseas consumers. Enterprises that sell cross-border e-commerce retail export goods are the owners of the goods rights.

"Domestic agents of cross-border e-commerce enterprises" refer to domestic agents entrusted by overseas registered enterprises that carry out cross-border e-commerce retail import business. They shall register with the customs, assume 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 one that handles industrial and commercial registration within the country, provides web space, virtual business premises, transaction rules, information release and other services to both parties to the transaction (consumers and cross-border e-commerce enterprises), and is established for both parties to independently Operators of information network systems for conducting trading activities.

"Payment enterprises" refer to banks, non-bank payment institutions, UnionPay, etc. that have gone through industrial and commercial registration in China and are entrusted by cross-border e-commerce platform enterprises or domestic agents of cross-border e-commerce enterprises to provide cross-border e-commerce retail import payment services. .

"Logistics enterprises" refer to enterprises that have gone through industrial and commercial registration within the country and are entrusted by cross-border e-commerce platform enterprises, cross-border e-commerce enterprises or their agents to provide cross-border e-commerce retail import and export logistics services.

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

The "single window" for international trade refers to a one-stop trade service platform that is coordinated and promoted by the Inter-Ministerial Joint Conference on Port Affairs of the State Council and built on the electronic port public platform. Declarers (including enterprises involved in cross-border e-commerce) declare once to the customs and other relevant port management departments through the "single window". The relevant port management departments share information and data through the electronic port platform, implement functional management, and report the law enforcement results through the "single window". Window" feedback applicant.

"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 relevant management departments.

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

(32) This announcement will come into effect on January 1, 2019. The implementation time will be subject to the time when the Customs accepts the declaration of the "Declaration List". Unfinished matters shall be handled in accordance with the relevant regulations of the Customs. Announcement No. 26 of 2016 of the General Administration of Customs shall be abolished at the same time.

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

Special announcement.

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