General Office of the General Administration of Customs, Circular on Matters Relevant to Implementing the New Oversight Requirements in Respect of Imports of Cross-border E-commerce Retail
海关总署办公厅关于执行跨境电子商务零售进口新的监管要求有关事宜的通知
July 05, 2016 | BY
Susan Mok &clp articles &Import tax policy on cross-border e-commerce retail postponed.
Issued: May 24 2016
Main contents: During the transition period, oversight in the pilot cities (Shanghai, Hangzhou, Ningbo, Zhengzhou, Guangzhou, Shenzhen, Chongqing, Tianjin, Fuzhou and Pingtan) shall continue to be effected in accordance with the oversight requirements in effect before the implementation of the new
Circular on the Import Tax Policy on Cross-border E-commerce Retail, namely, when bonded goods purchased online enter a special customs surveillance zone or bonded logistics center (Type B) from abroad, customs clearance forms shall not be checked for the time being, and the requirements in respect of permits for, or registration and record filing of, the first time import of cosmetics, infant formula powder, medical apparatus and instruments, and special foods (including health foods and foods for special medical purposes) in the remarks to the List of Import Goods of Cross-border E-commerce Retail (the List) shall not be implemented for the time being (Article 1).
Also, for direct purchase, during the transition period, the requirements in respect of permits for, or registration and record filing of, the first time import of cosmetics, infant formula powder, medical apparatus and instruments, and special foods (including health foods and foods for special medical purposes) in the remarks to the List shall not be implemented for the time being (Article 2).
The new oversight transition period shall be one year, ending on May 11 2017 (Article 3).
Related legislation: Circular on the Import Tax Policy on Cross-border E-commerce Retail; Implementing Measures for the Pilot Project for Levy of Value-added Tax in Place of Business Tax; Implementing Rules for the PRC Tentative Regulations on Consumption Tax (Revised); and Implementing Rules for the PRC Tentative Regulations on Value-added Tax (2nd Revision)
clp reference:5920/16.05.24 issued:2016-05-24Issued: May 24 2016
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