Circular on Improving the Import Tax Policy on Cross-border E-commerce Retail
关于完善跨境电子商务零售进口税收政策的通知
Limits on maximum amounts of e-commerce retail import purchases are raised
(Issued by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on November 29, 2018 and effective as of January 1, 2019.)
(财政部、海关总署、国家税务总局于二零一八年十一月二十九日发布，自二零一九年一月一日起执行。)
Cai Guan Shui [2018] No.49
财关税〔2018〕49号
Finance departments (bureaus) 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, Guangdong Sub-Administration of China Customs, directly subordinate customs offices, offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, and special commissioners offices of the State Administration of Taxation:
各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，海关总署广东分署、各直属海关，国家税务总局各省、自治区、直辖市、计划单列市税务局，国家税务总局驻各地特派员办事处：
With a view to promoting the healthy development of the industry of retail import of cross-border e-commerce and creating a market environment characterized by fair competition, we hereby notify you on matters relevant to improving tax policies for the retail import of cross-border e-commerce as follows:
为促进跨境电子商务零售进口行业的健康发展，营造公平竞争的市场环境，现将完善跨境电子商务零售进口税收政策有关事项通知如下：
1 . The maximum amount on any single transaction of retail import goods through cross-border e-commerce is raised from Rmb2,000 to Rmb5,000, and the maximum annual transaction amount is raised from Rmb20,000 to Rmb26,000.
一、将跨境电子商务零售进口商品的单次交易限值由人民币2000元提高至5000元，年度交易限值由人民币20000元提高至26000元。
2 . Where the dutiable value exceeds the Rmb5,000 limit on a single transaction but is less than the Rmb26,000 limit for transactions in one year and there is only one item on the order, duties, import-stage value-added tax and consumption tax may be imposed in full at the tax rates for the item at the time it is imported through the cross-border e-commerce retail channel and the transaction amount shall be counted against the total transaction amount for the year. However, if the total transaction amount for the year exceeds the limit on transactions for the year, matters shall be handled in accordance with the administration of general trade.
二、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。
3 . E-commerce imported merchandise that has been purchased is final merchandise that is to be used by the consumer himself/herself, and may not enter and be resold on the domestic market. In principle, the “bonded online shopping + self-pickup offline” model is not permitted anywhere outside zones under special customs surveillance for goods imported through bonded online shopping.
三、已经购买的电商进口商品属于消费者个人使用的最终商品，不得进入国内市场再次销售；原则上不允许网购保税进口商品在海关特殊监管区域外开展“网购保税+线下自提”模式。
4 . We would ask that you continue to handle other matters in accordance with relevant provisions of the Ministry of Finance, General Administration of Customs and State Administration of Taxation, Circular on the Import Tax Policy on Cross-border E-commerce Retail (Cai Guan Shui [2016] No.18).
四、其他事项请继续按照《财政部 海关总署 税务总局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）有关规定执行。
5 . With a view to keeping up with the development of cross-border e-commerce, the Ministry of Finance will, in concert with relevant departments, revise the List of Import Goods of Cross-border E-commerce Retail and publish it separately.
五、为适应跨境电商发展，财政部会同有关部门对《跨境电子商务零售进口商品清单》进行了调整，将另行公布。
This Circular shall be effective as of January 1, 2019.
本通知自2019年1月1日起执行。
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