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China Trials Tax Free Cross-Border E-Commerce Exports in Designated Pilot Zones

As of 1 October, cross-border e-commerce retail exports have been exempt from VAT and consumption tax in all Cross-Border E-Commerce Comprehensive Pilot Zones, as long as such exports comply with the following requirements:

  • The e-commerce enterprise responsible for the exported item is registered in a Comprehensive Pilot Zone and all the required details (including the date of export, the product name, the adopted measurement unit, the quantity, the unit price and the total value of the goods in question) have been duly submitted via the online comprehensive service platform for cross-border e-commerce in the enterprise’s place of registration
  • All the mandatory e-commerce customs declaration formalities relating to the item to be exported have been completed on-site at the relevant Comprehensive Pilot Zone
  • The export goods in question do not feature on the list of items ineligible for export tax refund or exemption treatment as specified by the Ministry of Finance and the State Administration of Taxation and previously mandated by the State Council

For the purposes of this policy initiative, “pilot zone” refers to any of the Cross-Border E-Commerce Comprehensive Pilot Zones previously approved by the State Council, while an “e-commerce export enterprise” may be deemed to be any export entity or individually-owned business operating its own cross-border e-commerce sales platform or using third-party cross-border e-commerce platforms for e-commerce-related export.

For further details (in Chinese), please visit the following link:

Circular on the Tax Policy for Retail Exports in Cross-Border E-Commerce Comprehensive Pilot Zones (Cai Shui No. 103 [2018])

Content provided by Picture: HKTDC Research
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