Since across border e-commerce retail imports new tax policy implementation Hou, April 15, Treasury, and development reform Board, and commerce, 13 a sector common released has second batch across border e-commerce retail imports commodity listing (following referred to: positive listing), plus previously April 7 evening announced of first batch positive listing in the 1142 a 8 bit tax, commodity, across border electric business positive listing including has 1293 a 8 bit tax, commodity.

Worthy of note is that the new system will be implemented cross-border e-commerce in the past a "negative list" to "positive list" led to cross-border e-commerce platform and vendor interest. Have experienced cross-border e-commerce in China to accept the securities daily, said in an interview, the second batch of positive list although expanded e-commerce sales good varieties of goods, B2B Wholesale suppliers but prior to the official implementation of the new system, some non-positive list in the library and in-transit goods how to deal with the problem.

But, securities daily Reporter yesterday exclusive was informed that, has industry people burst material said, customs intranet has released has Customs Office on implementation across border electric business tax new deal about matters of notification (Customs message General is announced zainei network, public see of outside network message to delay days), on across border new deal hot of details explained, "on April 8 (containing April 8) Qian arrived customs special regulatory regional or bonded logistics center (b type) of across border e-commerce imports commodity, Whether or not a positive list, allow enterprises from a replacement license and customs clearance, until sold out. ”

Positive listing expands the commodity to 1293

On April 15, the Treasury Department released a list of the second batch of positive, covering 151 8-bit product, tax, at this point, since the new system of cross-border e-commerce, retailing and import list of positive tax increased from 1293 to four 8-bit product.

In the new system, a positive list means, in accordance with the new tax system for cross-border e-commerce, retailing and import import. List of goods, in accordance with mail or general trade imports into the country, does not enjoy the convenience of cross-border e-commerce in customs clearance, tax policy.

Customs Department of the Ministry said, a "new deal" was introduced in order to support the healthy development of cross-border e-commerce new formats. Specific official after the implementation of the new system, for cross-border e-commerce, retailing and import commodities, annual individual transaction limit of 20000 Yuan, single transaction limit of 2000, exceeds the limits in accordance with general trade taxes in full, while scouring the sea a commodity subject to value added tax and consumption tax, minimum tax 11.9%. Meanwhile, the financial sector also improved personal goods and mail tax to 10%, 20%, 30% and 50% four-shift adjustment for third gear, corresponding rates and 15%, and 60%, respectively.

Has industry people said, have for, new tax new tax policy will let imports of food, and maternal and child class and health products, commodity price overall bullish, especially food, and maternal and child class and health products, class commodity, past often for price is less than 500 Yuan is duty-free range, even over 500 Yuan is according to 10% of line mail tax tax, now at least to paid VAT and consumption tax, minimum of tax is 11.9%. Therefore, said cross-border e-commerce also can enjoy many years of "tax advantage" was terminated. 20000 per year and single transactions 2000 limited, sharply on the inhibition of the consumption of luxury goods.

While the positive list of the second batch released, increased including fresh, liquid milk in the new category, plus the first positive list two lists covers cross-border imports of commercial services during the pilot, the pilot cities actually imports most of the goods.
But cross-border e-commerce in China, compared to the negative list in the past, cross-border scope of goods is reduced. Prior to that, for effective control of the Business Courier goods risks, Hangzhou Bureau of inspection and quarantine in the country take the lead in implementing an exit commercial trade goods of the negative list system, added to the negative list there are two main categories of products, first, there is the prohibition of declared class type II products for special classes.

Today, cross-border e-commerce retail imports negative list converted to positive list, all cross-border e-commerce platform in 1293 released more than 8-bit taxes, full competition between products.

Look forward to more details

However, after the implementation of the new system, cross-border e-commerce platform and vendor, not in any of these lists and goods in transit but I do not know how to handle, each pilot regulator also fail to provide any answer for the time being, this cause has arrived in its destination, nor go to the cross-border warehouses of goods have been stranded in terminals and the airport. In addition, including some already in the free trade zone but the price more than 2000 Yuan of goods and how to deal with and so on.

In this context, the sources said, read in the customs, the Office of the General Administration of customs on the implementation of cross-border e-commerce taxation related matters notice of the new deal, made a clear explanation of related issues, specifically, the first, issues relating to individual annual purchase limit starting time, tax limits for cross-border e-commerce transactions under the new deal, 20000 Yuan. For ease of operation, calculated according to the calendar year, 2016 years beginning on April 8. Second, concerning the treatment of imported goods, on April 8 (April 8) arrived before special customs supervision zones or bonded logistics center (type b) cross-border e-commerce of imported goods, irrespective of whether they belong to the positive list, allow enterprises from a replacement license and customs clearance, until sold out. Specific target annual sales limit taxation and customs supervision, in accordance with the tax and announcements made by the Department to implement the new deal.

Third, about has in transport way of imports commodity processing problem, on April 8 (containing April 8) Qian is not into district but has from outside shipment is in transport way of across border e-commerce imports commodity, customs auditing related contract signed date inbound and outbound transport tool class single shipment date Hou, allows related commodity into district, and according to this notification third article subsection (ii) paragraph provides principles processing.

Such notification solve starting problems on the lines of the new deal, Guangzhou Yaxiang Electronic Technology and industry insiders are speculating in the list of non-commodity 3 month to 6 month sales period, the General Administration of customs of the time sufficient until stock lasts. The Insider says, "believe that the message has been sent to the and start all over. ”

With a new positive list enterprise "build-up" freshmen, said Senior cross-border e-commerce in China, said cross-border e-commerce platforms and vendors are still looking forward to the relevant departments for more details of the new deal.