China: Cross-border e-commerce guidance, retail imports | KPMG | GLOBAL

China: More cross-border e-commerce guidance, retail imports

China: Cross-border e-commerce guidance, retail imports

Various Chinese governmental departments in April 2016 issued guidance and a list of cross-border e-commerce retail imported articles in an effort to facilitate implementation of March 2016 notices and to clarify certain issues concerning actual operations involving imports and exports of goods.


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Eleven ministries including the Ministry of Finance jointly issued “Announcement No. 40” and released the list of e-commerce retail imported articles. The General Administration of Customs then issued two announcements and a customs classification table for import duties for retail goods. The intention has been to clarify the policy on import taxes, import operations, the process for returns, and certain legal responsibilities that have been of concern for those involved in cross-border e-commerce transactions.


Read an April 2016 report [PDF 251 KB] prepared by the KPMG member firm in China: The Chinese Government Introduced New Policies to Regulate Cross-Border E-Commerce Retail Import Business and the Imported Articles 

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