Circular on the Import Tax Policy on Cross-border E-commerce Retail

关于跨境电子商务零售进口税收政策的通知

Purchases from foreign websites subject to higher import tax rates

(Issued by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on March 24 2016, and effective as of April 8 2016.)

(财政部、海关总署、国家税务总局于二零一六年三月二十四日发布，自二零一六年四月八日起执行。)

Cai Guan Shui [2016] No.18

财关税〔2016〕18号

Finance departments (bureaus) and offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, the Finance Bureau of the Xinjiang Production and Construction Corps and the Guangdong Branch and directly subordinate customs of the General Administration of Customs:

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局，海关总署广东分署、各直属海关：

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