Three departments release tax preferential policies for cross-border e-commerce export return goods

On February 9th, the reporter learned from the Ministry of Finance that the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued a notice clarifying the tax preferential policies for cross-border e-commerce export return goods.

The announcement stipulates that goods (excluding food) declared for export under the cross-border e-commerce customs supervision codes (1210, 9610, 9710, 9810) between January 1, 2026 and December 31, 2027, and returned to the country in their original state within 6 months from the date of export due to unsold or returned goods, will be exempt from import tariffs, import value-added tax, and consumption tax; The export tariffs already collected at the time of export are allowed to be refunded; The value-added tax and consumption tax already levied at the time of export shall be implemented in accordance with the relevant tax regulations for returns of domestic sales goods.