In order to create a fair market environment and facilitate the sound development of cross-border e-commerce retail imports, the Ministry of Finance, General Administration of Customs and State Administration of Taxation jointly issued the Circular of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on the Tax Policy for Cross-border E-commerce Retail Imports (Cai Guan Shui  No. 18) on 24 March 2016 to adjust the tax policy for cross-border e-commerce retail (business to customer, or B2C) imports. In addition to the cross-border e-commerce channel for retail imports, there exist other channels for importing personal articles in China. Therefore, in order to improve the policy of import tax on imported articles, the Customs Tariff Commission of the State Council issued the Circular of the Customs Tariff Commission of the State Council on Issues Pertaining to the Adjustment of Import tax for Imported Articles (Shui Wei Hui  No. 2) on 16 March 2016 to revise the classification of imported articles and to adjust corresponding import tax rates of imported articles. The two circulars will take effect on and from 8 April 2016.