China News Service, March 28th. The General Administration of Customs released the General Administration of Customs Announcement No. 45 (2020) on the supervision of cross-border e-commerce retail imports of goods on the official website on the 28th. The announcement states that Under the retail import model of cross-border e-commerce, domestic agents of cross-border e-commerce companies or their entrusted customs declaration enterprises (hereinafter referred to as "return business") may apply to the customs to carry out return business.
Announcement screenshot
According to the announcement, cross-border e-commerce enterprises and their domestic agents should ensure that the returned goods are the original cross-border e-commerce retail imported goods and bear relevant legal responsibilities. The returning enterprise may apply for the return of all or part of the goods in the original "Customs Cross-border E-commerce Retail Import Declaration List of the People's Republic of China" (hereinafter referred to as the "Declaration List").
The announcement clearly states that return companies apply for returns within 30 days of the release of the "Declaration List" and deliver the returned goods to the original customs supervision operation site, the original customs special supervision area or bonded logistics within 45 days of the "Declaration List" release. For the center (type B), the corresponding tax is not levied, and the cumulative annual transaction amount of the individual consumer is adjusted. The returning enterprise shall truthfully declare to the customs, accept customs supervision, and bear corresponding legal responsibilities.