Chinanews.com, February 1st. According to news from the official account of the Ministry of Finance on the 1st, in order to accelerate the development of new foreign trade formats and promote the high-quality development of trade, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation issued regulations on the taxation of cross-border e-commerce export and return commodities. Policy Announcement.
The specific announcement is as follows:
1. For the declaration of export under the cross-border e-commerce customs supervision code (1210, 9610, 9710, 9810) within one year from the date of issuance of this announcement, due to unsalable and return reasons, the original state shall be within 6 months from the date of export Imported goods (excluding food) are exempted from import duties, import value-added tax, and consumption tax; export duties that have been collected at the time of export are allowed to be refunded, and value-added tax and consumption tax that have been collected at the time of export are subject to the relevant taxes on return of domestic sales of goods Regulations are enforced.
Among them, the export commodities under the supervision code 1210 should be returned to the outside of the domestic area within 6 months from the date of departure from the special customs supervision area or the bonded logistics center (Type B) leaving the area.
2. For commodities that meet the requirements of Article 1, if the export tax refund has been processed, the enterprise shall make up the refunded tax according to the current regulations.
Enterprises should apply for exemption from import duties, import value-added tax and consumption tax, and refund of export duties on the basis of the "Export Goods Tax Paid/Not Refunded Certificate" issued by the competent tax authority.
3. The "returned into the country in its original state" stipulated in Article 1 means that the minimum commodity form when the exported goods are returned into the country should be basically the same as the original export form, and no accessories or parts should be added, and no processing, Modified, but after unpacking, inspection (chemical) inspection, installation, commissioning, etc., it can still be regarded as "original condition"; the returned imported goods should not have been used, but only after trial can be found to be of poor quality or can be proved by the customer Exceptions are made for returns after trial.
4. For commodities that meet the provisions of Articles 1, 2 and 3, the enterprise shall submit the export commodity declaration list or export declaration form, explanation of the reason for return, etc. to prove that the commodity is indeed returned to the country due to unsalable or return reasons, and Legal responsibility for the authenticity of the material.
For goods returned due to slow sales, the enterprise should provide a "self-declaration" as the reason for the return, promising to return the goods due to slow sales; for returned goods due to return, the enterprise should provide return records (including The return record or rejection record), the return agreement, etc. are used as the reasons for the return.
According to this, the customs will handle the formalities such as return and tax exemption.
5. Tax evasion, tax fraud and other violations of laws and regulations by enterprises shall be dealt with in accordance with relevant national laws and regulations.
(China New Finance and Economics)