【中英对照】海关监管方式视角下的跨境电商监管要点择要 Introduce of CBEC Supervision

                                                                                                                                           彭勇律师 | 作者

                                                                                                                                           Barrister Yong Peng / Author

                                                                                                                                           雄狮观察 | 编辑

                                                                                                                                           Léonin Customs Affairs / Editor

跨境电子商务（Cross-Border Electronic Commerce，简称“跨境电商”）是指不同关境之间的交易主体通过电子商务平台达成交易、进行支付结算，并通过跨境物流送达商品、完成交易的一种国际商业活动。

Cross-Border Electronic Commerce (hereinafter “CBEC”) refers to an international business activity where transaction entities between different customs complete transactions, make a payment through an e-commerce platform, and deliver goods and complete transactions through cross-border logistics.

跨境电商按营销模式分为两类,一类是跨境电商企业对企业进出口（简称“跨境电商B2B进出口”），是商业机构之间通过互联网进行产品、服务及信息交换的营销模式；另一类是跨境电商零售进出口（简称“跨境电商B2C进出口”），是商业机构与消费者之间的营销模式。

CBEC is divided into two categories according to marketing mode. One is CBEC business-to-business import and export (referred to as "CBEC B2B import and export"), which is the marketing mode of exchanging products, services and information between commercial organizations through the Internet; the other is CBEC retail import and export (referred to as " CBEC B2C import and export"), which is the marketing mode between the companies and consumers.

海关作为跨境电商的主要监管部门之一，对跨境电商按七种监管方式代码进行监管。其中四种监管方式代码适用于跨境电商B2B进出口，包括一般贸易进出口（海关监管代码0110），跨境电商B2B直接出口（海关监管代码9710），跨境电商出口海外仓（海关监管代码9810），市场采购贸易（小商品出口，海关监管代码1039）；另外三种监管方式代码适用于跨境电商B2C零售进出口，包括B2C直购进口和B2C一般出口（海关监管代码9610）、网购保税进口和特殊区域出口（保税电商的海关监管代码1210、保税电商A的海关监管代码1239）。

As one of the major supervision authorities for CBEC, the Customs regulates CBEC according to the seven supervision model codes. Four of the supervision models codes apply to CBEC B2B import and export, which include general trade import and export (customs supervision code 0110), CBEC B2B direct export (customs supervision code 9710), CBEC export overseas warehouses (customs supervision code 9810), and market procurement trade (e.g., small commodities export, customs supervision code 1039). Another three supervision mode codes apply to B2C retail import and export of CBEC, including B2C direct purchase import and B2C general export (customs supervision code 9610), the bonded import for online shopping and export in special areas (1210 for the bonded e-commerce operator and 1239 for the bonded e-commerce operator A).

Part.1

跨境电商B2B进出口

CBEC B2B Import and Export

一般贸易进出口（海关监管方式代码0110）

Import and Export Under General Trade (Customs Supervision Code 0110)

一般贸易是指我国境内有进出口经营权的企业单边进口或单边出口的贸易，企业可以自行也可以委托报关企业办理进出口货物的报关纳税等海关手续，并随附委托书、合同、发票、提单、装箱单等单证。

The term "general trade" refers to the import or export trade conducted by enterprises with the operation right of import and export within the territory of China. The enterprises may handle the customs procedures, such as the declaration of import and export goods and duty payment by themselves, or engage a customs declaration enterprise with the power of attorney, contracts and invoices attached.

海关按照监管方式代码0110监管的进出口货物，无论交易主体是否采用跨境电商的营销模式，与传统一般贸易进出口的监管要求没有差异。在海关增列跨境电商监管方式代码后，监管方式代码0110逐步被专门用于跨境电商的海关监管方式代码9710、9810等取代。

The imported and exported goods supervised by the customs according to supervision code 0110 are no different from the supervision requirements on traditional import and export of general trade, regardless of whether or not the trading parties adopt the CBEC marketing model. After the addition of the supervision code for CBEC by the Customs, the supervision code 0110 was gradually replaced by the customs supervision codes 9710 and 9810 used specifically for CBEC. 

Part.2

跨境电商B2C零售进出口

CBEC B2C Retail Import & Export

B2C直购进口（海关监管方式代码9610）

Import and Export Under General Trade (Customs Supervision Code 0110)

“直购进口”是指符合条件的电子商务企业或平台与海关联网，境内个人跨境网购后，电子商务企业或平台将电子订单、支付凭证、电子运单等传输给海关，电子商务企业或其代理人向海关提交清单，商品以邮件、快件方式运送，通过海关邮件、快件监管场所入境，按照跨境电子商务零售进口商品征收税款的海关监管模式。

"Direct purchase import" means that after a domestic buyer online purchases cross-border goods, the e-commerce enterprise or platform sends their electronic orders, payment invoices, electronic waybills, and other documents to the Customs, and the e-commerce enterprise or its agent submits the list to the Customs. The goods are transported by mail or express and enter the territory via the supervision areas of the Customs by mail and express, and taxes are levied as per the Customs supervision mode under which CBEC retail imports.

海关总署公告2014年第12号（关于增列海关监管方式代码的公告）增列海关监管方式代码“9610”，全称“跨境贸易电子商务”，简称“电子商务”，适用于境内个人或电子商务企业通过电子商务交易平台实现交易，并采用“清单核放、汇总申报”模式办理通关手续的电子商务零售进出口商品。

The customs supervision code "9610" is added to the Announcement of the General Administration of Customs [2014] No.12 (Announcement on Adding a Customs Supervision Code), whose full name is "CBEC", hereinafter referred to as "e-commerce", and shall apply to e-commerce retail imports and exports for which domestic individuals or e-commerce enterprises make transactions through e-commerce transaction platforms and clearance formalities are handled under the model of "checklist verification and release for every products and summary declaration for all goods". This policy is not only increasing the efficiency of the importation of companies but also brings convenience to customs statistics.

网购保税进口（海关监管方式代码1210、1239）

Bonded Import Purchased Online (Customs Supervision Code 1210 And 1239)

“网购保税进口”是指符合条件的电子商务企业或平台与海关联网，电子商务企业将整批商品运入海关特殊监管区域或保税物流中心(B型)并向海关报关，海关实施账册管理。境内个人网购区内商品后，电子商务企业或平台将电子订单、支付凭证、电子运单等传输给海关，电子商务企业或其代理人向海关提交清单，海关按照跨境电子商务零售进口商品征收税款，验放后账册自动核销的海关监管模式。

"Online purchase bonded importation" shall mean that an e-commerce enterprise or platform which satisfies the criteria has got connected to the Customs' network, the e-commerce enterprise ships a batch of goods to the Customs special supervision area or the bonded logistics center (Type B), declares to the Customs, and then the Customs implements administration of accounts books. After a domestic individual orders, a product purchased in the Zone, the e-commerce enterprise or platform concerned transmits the electronic order, payment invoice, electronic waybill, and other documents to the customs, and the e-commerce enterprise or its agent submits the list to the customs, and the customs collects tax as applicable to the CBEC retail imports. The account book will be written off automatically after clearance.

海关总署公告2014年第57号（关于增列海关监管方式代码的公告）增列海关监管方式代码“1210”，全称“保税跨境贸易电子商务”，简称“保税电商”。适用于境内个人或电子商务企业在经海关认可的电子商务平台实现跨境交易，并通过海关特殊监管区域或保税监管场所进出的电子商务零售进出境商品。“1210”监管方式用于进口时仅限经批准开展跨境贸易电子商务进口试点的海关特殊监管区域和保税物流中心（B型）。 

In the Announcement [2014] No.57 of the General Administration of Customs of PRC (Announcement on Adding a Customs Supervision Code), "1210" is added as a customs supervision code, whose full name is "bonded cross-border trade e-commerce", or "bonded e-commerce" in short. It is applicable to the imported and exported goods retailed through e-commerce that are carried out by domestic individuals or e-commerce enterprises on e-commerce platforms authorized by the customs and entered or exited the areas under special customs supervision or bonded supervision. The customs supervision code "1210" is only applicable to the areas under special customs supervision and bonded logistics centers (Type B) that are approved to carry out the pilot program of CBEC import at the time of import. 

海关总署公告2016年第75号（关于增列海关监管方式代码的公告）增列海关监管方式代码“1239”，全称“保税跨境贸易电子商务A”，简称“保税电商A”。适用于境内电子商务企业通过海关特殊监管区域或保税物流中心（B型）一线进境的跨境电子商务零售进口商品。“1239”监管方式用于非试点开展跨境贸易电子商务进口的海关特殊监管区域和保税物流中心（B型）。 

In the Announcement [2016] No. 75 of the General Administration of Customs of PRC (Announcement on Adding a Customs Supervision Code), the Customs supervision code of "1239" is added, the full name of which is "bonded cross-border trade e-commerce A", hereinafter referred to as "bonded e-commerce A". Applicable to CBEC retail imports by domestic e-commerce enterprises through the frontline1 of Customs special supervision zones or bonded logistics centers (Type B). The supervision code of "1239" is used in the Customs special supervision zones and bonded logistics centers (Type B) which carry out cross-border trade e-commerce imports not under the pilot scheme.

Part.3

跨境电商B2C

零售进口海关监管要点

Supervision Key Points of CBEC B2C Retail

跨境电商零售进口是指中国境内消费者通过已在海关备案的跨境电商平台经营者自境外购买商品，并通过直购进口（海关监管方式代码9610）或网购保税进口（海关监管方式代码1210、1239）运递进境的消费行为。

CBEC retail importation refers to the consumption activity of consumers in China who purchase goods from overseas through a CBEC platform operator, which has been filed for record with the Customs and delivers the same to China through direct purchase imports (Customs supervision code 9610) or online shopping bonded imports (Customs supervision codes 1210 and 1239).

通关管理

Customs Clearance Management

直购进口（海关监管方式代码9610）、网购保税进口（海关监管方式代码1210）模式下，进口商品属于个人物品，不执行有关商品首次进口许可批件、注册或备案要求，但对相关部门明令暂停进口的疫区商品、出现重大质量安全风险的商品启动风险应急处置时除外。

Under the bonded import mode of direct purchase (customs supervision code 9610) and online purchase(customs supervision code 1210), where imported goods are personal articles, the requirements for the first import license, registration or record-filing of the relevant goods shall not be subject to the approval document, registration or record-filing requirements for the first import of the relevant goods, except where the risk emergency response is initiated for goods from epidemic areas for which the import is explicitly suspended upon the order of the relevant departments and for goods with major quality and safety risks.

网购保税进口（海关监管方式代码1239）模式下，进口商品需符合《跨境电子商务零售进口商品清单》尾注中的有关要求。进口商品一线入区时按普通货物监管，二线出区时参照个人物品监管；依法需要执行首次进口许可批件、注册和备案要求的化妆品、婴幼儿配方奶粉、药品、医疗器械、特殊膳食食品等按照国家相关法律法规规定进行监管。

In the case of bonded imports for online shopping (customs supervision code 1239), imported goods shall comply with the relevant requirements of endnotes in the List of Cross-Border E-commerce Retail Imports. Imported goods entering the Zone shall be regulated as general goods when entering the Zone from the frontline and shall be regulated by reference to personal articles when exiting the Zone from the second line. Cosmetics, infant formula milk powder, drugs, medical devices, special diets, etc. that are subject to the requirements for a first-time import license, registration, and record-filing shall be regulated according to the relevant national laws and regulations.

企业管理

Enterprise Management

1.经营主体 Operators

一是跨境电子商务企业，是指自境外向境内消费者销售跨境电子商务零售进口商品的境外注册企业（不包括在海关特殊监管区域或保税物流中心内注册的企业），或者境内向境外消费者销售跨境电子商务零售出口商品的企业，为商品的货权所有人。

CBEC enterprises, which refer to overseas-registered enterprises selling imported goods retailed through cross-border E-commerce from overseas to domestic consumers (except the enterprises registered in areas under special customs supervision or bonded logistics centers), or enterprises selling exported goods retailed through CBEC from domestic to overseas consumers, shall be owners of the goods.

二是跨境电子商务企业境内代理人，是指开展跨境电子商务零售进口业务的境外注册企业所委托的境内代理企业，由其在海关办理备案，承担如实申报责任，依法接受相关部门监管，并承担民事责任。

Domestic agents of CBEC enterprises refer to domestic agencies entrusted by overseas-registered enterprises to carry out CBEC retail import business, who shall be registered with the Customs, be responsible for truthful declaration, subject to regulation by the relevant authorities, and bear civil liability.

三是跨境电子商务平台企业，是指在境内取得市场主体资格，为交易双方（消费者和跨境电子商务企业）提供网页空间、虚拟经营场所、交易规则、信息发布等服务，设立供交易双方独立开展交易活动的信息网络系统的经营者。

CBEC platform enterprises shall refer to operators that have obtained the market entity qualification in the mainland, provide both transaction parties (consumers and CBEC enterprises) with services such as a webpage, virtual business premises, transaction rules, and information release, and establish the information network system for both transaction parties to conduct transaction activities independently.

四是支付企业，是指在境内取得市场主体资格，接受跨境电子商务平台企业或跨境电子商务企业境内代理人委托为其提供跨境电子商务零售进口支付服务的银行、非银行支付机构以及银联等。

Payment enterprises shall refer to banks, non-bank payment organizations, UnionPay, etc., which have obtained market entity qualification in China and are entrusted by CEBC platform enterprises or domestic agents of CEBC enterprises to provide payment services for CEBC retail import thereof.

五是物流企业，是指在境内取得市场主体资格，接受跨境电子商务平台企业、跨境电子商务企业或其代理人委托为其提供跨境电子商务零售进出口物流服务的企业。

Logistics enterprises shall mean the enterprises which have obtained the market entity qualification domestically and accept the engagement of CEBC platform enterprises, CEBC enterprises or their agents to provide logistics services for CEBC retail imports and exports for them.

2.备案要求 Recordation Requirements

跨境电子商务平台企业、物流企业、支付企业等参与跨境电子商务零售进口业务的企业，应当依据海关报关单位备案管理相关规定，向所在地海关办理备案；境外跨境电子商务企业应委托境内代理人向该代理人所在地海关办理备案。

Enterprises participating in CBEC retail importation business, such as CEBC platform，enterprises, logistics enterprises, payment enterprises, etc., shall complete filing formalities with the Customs at the locality pursuant to the relevant provisions of the Customs on filing administration of Customs declaration organizations; overseas CBEC enterprises shall entrust a domestic agent to complete filing formalities with the Customs at the locality of the agent.

跨境电子商务企业、物流企业等参与跨境电子商务零售出口业务的企业，应当向所在地海关办理信息登记；如需办理报关业务，向所在地海关办理备案。

CBEC enterprises, logistics enterprises, and other enterprises participating in CBEC retail export business shall make information registration with local customs; if necessary, they shall file a record with local customs.

3.资质要求 Qualifications

一是物流企业应获得国家邮政管理部门颁发的《快递业务经营许可证》，直购进口模式下，物流企业应为邮政企业或者已向海关办理代理报关备案手续的进出境快件运营人。

The logistics enterprise shall have a "Business License of Courier Services" issued by the national postal administrative department. In the case of importation under the direct purchase mode, the logistics enterprise shall be a postal enterprise or an operator of inward and outward express consignments which has handled the formalities for filing for customs declaration agency with the customs.

二是支付企业是银行机构的，应具备银保监会颁发的《金融许可证》；支付企业是非银行支付机构的，应具备中国人民银行颁发的《支付业务许可证》，支付业务范围应当包括“互联网支付”。

Where the payment enterprise is a bank, it shall hold a "Financial Business License" issued by the China Banking and Insurance Regulatory Commission; where the payment enterprise is a non-bank payment institution, it shall hold a "Payment Business License" issued by the People's Bank of China, and the scope of payment business shall include "Internet payment".

限额管理

Limited Amount Management

《关于完善跨境电子商务零售进口税收政策的通知》（财关税〔2018〕49号）规定，跨境电商零售进口商品的单次交易限值为人民币5000元，年度交易限值为人民币26000元。

The Notice on Improving the Taxation Policy on CBEC Retail Imports (Cai Guan Shui [2018] No. 49) stipulates that the single transaction limit for CBEC retail imports is RMB 5,000 and the annual transaction limit is RMB 26,000.

完税价格超过5000元单次交易限值但低于26000元年度交易限值，且订单下仅一件商品时，可以自跨境电商零售渠道进口，按照货物税率全额征收关税和进口环节增值税、消费税，交易额计入年度交易总额，但年度交易总额超过年度交易限值的，应按一般贸易管理。

If the duty-paid price exceeds the single transaction limit of RMB 5,000 but is lower than the annual transaction limit of RMB 26,000, and only one item is imported under the order, the goods can be imported from the CBEC retail channel, and the full amount of customs duty and import-related VAT and consumption tax will be levied according to the goods tax rate, and the transaction amount will be included in the total annual transaction amount, but the total annual transaction amount exceeding the annual transaction limit shall be managed according to general trade.

税收管理

Tax Management

《关于跨境电子商务零售进口税收政策的通知》（财关税〔2016〕18号）规定，在限值以内进口的跨境电商零售进口商品，关税税率暂设为0%;进口环节增值税、消费税暂按法定应纳税额的70%征收。超过单次限值、累加后超过个人年度限值的单次交易，以及完税价格超过5000元限值的单个不可分割商品，均按照一般贸易方式全额征税。

The Notice on Taxation Policy for CBEC Retail Imports (Cai Guan Shui [2016] No. 18) stipulates that the tariff rate for CBEC retail imports imported within the limit is temporarily set at 0%; the VAT and consumption tax on imports are temporarily levied at 70% of the statutory taxable amount. The single transaction exceeding the single limit or the single transaction exceeding the individual annual limit after accumulation, and the single undivided goods with a tax-paid price exceeding the limit of RMB 5,000 are taxed in full in accordance with the general trade.

Part.4

跨境电商零售进口

商品与个人邮递进境物品

CBEC Retail Imports and Personal Postal Items

跨境购物我们通常称之为“海淘”，中国境内消费者既可以通过跨境电商渠道进行海外购，也可以直接通过境外购物网站、亲朋代买等渠道通过个人邮递物品的方式进行直购直邮。在海关监管方面二者存在较大差别：

Cross-border shopping, which we usually call "Haitao", is available to consumers in China both through CBEC channels for overseas purchases and directly through overseas shopping websites, friends and relatives to buy direct mail through personal mail items. In terms of customs supervision, there are major differences between these two types.

商品范围不同

Different Scope of Commodities

跨境电商零售进口商品仅适用于《跨境电商零售进口商品清单》中所列商品，个人邮递进境的物品适用于除《禁止进出境物品表》和《禁止携带、邮寄进境的动植物及其产品名录》以外的其他商品。

CBEC retail import goods are only applicable to the goods listed in the "List of CBEC Retail Import Goods", while personal mail-in goods are applicable to goods other than those listed in the "List of Prohibited Items" and the " Catalogues of Animals, Plants and Their Products Prohibited from Being Carried or Posted into the PRC".

限额不同

Different Limits

跨境电商零售进口商品的单次交易限值为人民币5000元，年度交易限值为人民币26000元。

个人邮递进境物品，寄自港澳台地区的，每次限值为人民币800元，寄自其他国家和地区的，每次限值为人民币1000元，单件不可分商品除外。超出规定限值的，则按货物办理进口手续或者退运。

The single transaction limit for CBEC retail imports is RMB 5,000 and the annual transaction limit is RMB 26,000. For personal inbound mail, the limit is RMB 800 for each shipment from Hong Kong, Macao and Taiwan, and RMB 1000 for each shipment from other countries and regions, except for single undivided goods. If the value exceeds the specified limit, the goods will be subject to import procedures or returned.

Cross-Border Electronic Commerce (hereinafter “CBEC”) refers to an international business activity where transaction entities between different customs complete transactions and make a payment through an e-commerce platform, and deliver goods and complete transactions through cross-border logistics.

征税标准不同

Different Taxation Standards

跨境电商零售进口商品需要缴纳关税、进口环节增值税和消费税，完税价格为实际成交价格，包括商品零售价格、运费和保险费。

目前，跨境电商综合税在个人年度消费限额内关税暂设为零，增值税和消费税暂按法定应纳税额的70%进行征收。个人邮递进境物品需要缴纳行邮税（税额50元以下免征），海关按照《进境物品归类表》、《进境物品完税价格表》和《进境物品进口税税率表》对进境物品进行归类、确定完税价格和适用的税率。

CBEC retail imports are subject to customs duty, import VAT, and consumption tax, and the duty-paid price is the actual transaction price, including the retail price of goods, freight, and insurance. So far, the comprehensive CBEC tax is temporarily set at 0 for tariffs within the annual consumption limit for individuals, and VAT and consumption tax are temporarily levied at 70% of the statutory taxable amount. Individuals sending inbound articles by mail are subject to the travel tax (tax exempted below RMB 50). Customs classifies inbound articles and determines the duty-paid price and applicable tax rate in accordance with the "Classification Table of Inbound Articles", "Duty-paid Price Table of Inbound Articles" and "Import Tax Rate Table of Inbound Articles".

 Part.5

跨境电商零售

进口商品的退货管理

CBEC Retail Imports of Goods Return Management

适用范围

Scope of Application

境内消费者（订购人）通过“直购进口”（海关监管方式代码9610），“网购保税进口”（海关监管方式代码1210、1239）购买的商品可以退货。

The goods can be returned directly once domestic consumers (subscribers) purchases via the "direct purchase of imports" (customs supervision code 9610) and "online bonded imports" (customs supervision code 1210, 1239).

退货主体

Subject of Return

境内消费者需要联系电商企业，确认是否符合退货条件（退回的商品应当符合二次销售要求），并按照电商企业的指引退回商品，无需亲自到海关办理退货申请，由电商企业或其委托的报关企业向海关办理退货申请。

由此可见，向海关申请退货的主体是电商企业而非境内消费者个人。

Domestic consumers need to contact the e-commerce enterprises to confirm compliance with conditions for return (the returned goods should meet the requirements of secondary sales) and return the goods in accordance with the guidelines of the e-commerce enterprises, without personally to the customs for the return application, by the e-commerce enterprises or its entrusted customs clearance enterprises to the Customs for the return application. Thus, the applier to the customs return is the e-commerce enterprises rather than domestic consumers.

境内消费者的一个订单下购买了多件商品，可以申请全部退货，也可以申请部分退货（电商企业可以对原《申报清单》内全部或部分商品申请退货）。

Domestic consumers of an order under the purchase of multiple items can apply for the return of all goods or part of the return (e-commerce companies can apply for the return of all or part of the goods in the "Declaration Check List").

时限要求

Time Requirements

需要退货的商品，必须在海关放行之日起30天内发起申请，45天内将退货商品以原状运抵原海关监管场所（9610）、原海关特殊区域或保税物流中心（B型）（1210、1239）。

所以，境内消费者需要退货的应在收货后尽快联系电商企业处理退货事宜。

Goods that need to be returned must be launched within 30 days of the date of customs release application, 45 days to return the goods in their original condition to the original customs supervision site (9610), the original customs special area or bonded logistics center (type B) (1210, 1239). Therefore, domestic consumers who need to return the goods should contact the e-commerce company to handle the return as soon as possible after receipt.

税款退还

Tax Refund

电商企业向海关申请退货，税款不予征收、会原路返还给订购人，订购人年度交易累计金额也会自动调整。

E-commerce enterprises apply to the Customs for the return of goods, the tax will not be levied, will be returned to the subscriber, and the cumulative amount of the annual transactions of the subscriber will be automatically adjusted.

退货模式

Return Mode

“直购进口”模式下，电商企业通过国际贸易“单一窗口”或跨境电商通关服务平台申请退货，退货商品以原状运抵原海关监管场所，海关完成验放后，退货商品复运出境。

Under the "direct purchase import" mode, e-commerce enterprises apply for the return of goods through the "China International Trade Single Window Website" of international trade or CBEC customs clearance service platform, and the returned goods will be delivered to the original customs supervision place in the original condition, and after the customs has completed the inspection and release, the returned goods will be re-shipped out of the country.

“网购保税进口”模式下，电商企业通过国际贸易“单一窗口”或跨境电商通关服务平台申请退货，退货商品以原状运抵原海关特殊区域或保税物流中心（B型）。退回的商品符合二次销售要求的，电商企业可以再次销售。同时，海关对电商企业的跨境物流账册进行相应调整。

Under the "Online bonded imports" mode, e-commerce enterprises through the international trade " China International Trade Single Window Website " or CBEC customs clearance services platform to apply for the return of goods, returned goods to the original customs’ special supervision area or bonded logistics center (B type). Returned goods meet the requirements of secondary sales, and e-commerce enterprises can sell them again. At the same time, the Customs cross-border logistics accounting booklet of e-commerce enterprises adjusts accordingly.

瑕疵退货商品的处置

Disposal of Defective Returned Goods

海关总署公告2018年第194号（关于跨境电子商务零售进出口商品有关监管事宜的公告）规定，对于超过保质期或有效期、商品或包装损毁、不符合我国有关监管政策等不适合境内销售的跨境电商零售进口商品，以及海关责令退运的跨境电商零售进口商品，按照有关规定退运出境或者销毁。

General Administration of Customs of PRC published Announcement No. 194 of 2018 (Announcement on Supervision Matters Relating to CBEC Retail Import and Export Commodities) stipulates that for CBEC retail import commodities that exceed the shelf life or expiration date, damaged commodities or packaging, or do not comply with the relevant supervision policies of China and are not suitable for domestic sale, as well as CBEC retail import commodities ordered by the Customs to be returned, they shall be returned for export or destroyed in accordance with the relevant provisions.

对瑕疵退货商品，只要符合上述规定，在“网购保税进口”模式下可以进行二次销售，但在“直购进口”模式下只能退运出境或者在海关监督下进行销毁。

For defective returned goods, as long as they are in accordance with the above provisions, in the "online bonded imports" mode can be secondary sales, but in the "direct purchase of imports" mode can only be returned out of the country or destroyed under the supervision of Customs.

海关对“网购保税进口”商品在一线入区环节按照保税货物进行监管，因此，“网购保税进口”商品可以按照一般贸易方式申报二线出区进口。此时，“网购保税进口”商品需要按照普通货物进口管理要求缴纳货物税，不再适用电商税。

Customs’ "online shopping bonded imports" goods are in the frontline of entry in accordance with the bonded goods supervision, therefore, "online-purchased bonded imported" goods may be declared for import via the export of the special area in general trade mode. At this time, "online shopping bonded imports" goods need to pay goods tax in accordance with the general import management requirements of goods, no longer applicable to e-commerce tax.

Part.6

跨境电商零售进口商品的

销售限制及法律风险

Sales Restrictions and Legal Risks of CBEC Retail Imported Goods

境内消费者所购商品仅限于个人自用或者馈赠亲朋，对于已经购买的跨境电商零售进口商品，不得进入国内市场再次销售。这意味着通过跨境电商渠道进行海外代购的行为已经被明确禁止，任何利用跨境电商零售渠道进口商品在国内进行再次销售的行为，或者逃避国家对禁限商品管理规定的行为均可能涉嫌走私违法犯罪。

The goods purchased by domestic consumers are limited to personal use or gifts to friends and relatives, and the goods already purchased by CBEC retail import shall not be re-sold in the domestic market. This means that overseas purchases through CBEC channels have been explicitly prohibited, and any use of CBEC retail channels to import goods for resale in the domestic market or to evade national regulations on the management of prohibited goods may be suspected of smuggling offenses.

海关对参与制造或传输虚假交易、支付、物流“三单”信息、为二次销售提供便利、未尽责审核消费者（订购人）身份信息真实性等，导致出现个人身份信息或年度购买额度被盗用、进行二次销售及其他违反海关监管规定情况的企业依法进行处罚。对涉嫌走私或违规的，由海关依法处理；构成犯罪的，依法追究刑事责任。

对利用其他公民身份信息非法从事跨境电子商务零售进口业务的，海关按走私违规处理，并按违法利用公民信息的有关法律规定移交相关部门处理。对不涉嫌走私违规、首次发现的，进行约谈或暂停业务责令整改；再次发现的，一定时期内不允许其从事跨境电子商务零售进口业务，并交由其他行业主管部门按规定实施查处。

The Customs shall, in accordance with the law, punish enterprises that participate in producing or forging information about transactions, payments, and logistics documents, facilitate re-selling or fail to verify the authenticity of consumers' (purchasers') identity information responsibly, which results in personal identity information or annual purchase quota theft, re-selling and other violations of the supervision provisions of the Customs. For suspected smuggling or violations, by the customs according to law; constitutes a crime, the criminal responsibility shall be investigated. For the use of other citizens' identity information illegally engaged in CBEC retail import business, the Customs shall deal with it as smuggling violations and transfer it to the relevant departments in accordance with the relevant laws and regulations on the illegal use of citizens' information. For enterprises not suspected of smuggling or violation of regulations, found for the first time, they shall be interviewed or ordered to suspend business for rectification; for repeated violations, they shall be banned from engaging in CBEC retail import business within a certain period of time and handed over to other competent authorities for investigation and punishment according to regulations.

英文注释来源：

[1]Frontline: means within territory but out of customs. Enter the frontline does not mean the goods enter the customs line. Thus, after the goods enter the frontline but before entering the customs border are in the bonded state.