Three National Departments Extend Tax Incentives for Cross-Border E-commerce Returned Goods, Easing Export Burdens Until 2027
The Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation have jointly issued Announcement No. 16 of 2026, extending preferential tax policies for cross-border e-commerce returned export goods through to December 31, 2027. The policy grants exemption from import duties and import-linked VAT and consumption taxes on goods exported under customs supervision codes 1210, 9610, 9710, and 9810 that are returned in original condition within six months due to poor sales or customer returns, with food products excluded. This continuation of support mechanisms first introduced in 2023 significantly reduces return-related costs for cross-border sellers and addresses long-standing operational pain points, signaling sustained governmental commitment to foreign trade digital economy development.
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