China Extends Tax Breaks For Returned E-Commerce Goods

Corporate Update

China Extends Tax Breaks For Returned E-Commerce Goods

China’s Ministry of Finance, Customs, and State Taxation Administration announced that from 1 Jan 2026 to 31 Dec 2027, goods exported via cross-border e-commerce (codes 1210, 9610, 9710, 9810) and returned in original condition within six months will be exempt from import duties, VAT, and consumption tax. Export duties already paid will be refunded, while VAT and consumption tax follow domestic return rules. Returns from bonded areas under code 1210 must reach domestic areas within six months. Enterprises must submit export declarations and a return reason statement, ensuring authenticity, to claim exemptions, streamlining cross-border e-commerce trade and mitigating financial risks for exporters.

Export duties already paid will be refunded, while VAT and consumption tax follow domestic return rules. Returns from bonded areas under code 1210 must reach domestic areas within six months.

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