中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · 新华社 ACC. 12724179

Three Departments Issue Tax Incentive Policy for Returned Goods in Cross-Border E-Commerce Exports

三部门发布跨境电子商务出口退运商品税收优惠政策

Issuer
新华社
Date
2026-02-09
Instrument
other
Cited by
0
The Ministry of Finance, General Administration of Customs, and State Taxation Administration jointly announced a tax incentive policy for returned goods in cross-border e-commerce exports, effective from January 1, 2026 to December 31, 2027, exempting import duties and taxes on goods returned within six months due to poor sales or returns.
Full text · 原文 260 字
&emsp;&emsp;记者2月9日从财政部了解到，财政部、海关总署、税务总局联合发布公告，明确跨境电子商务出口退运商品税收优惠政策。<br> &emsp;&emsp;公告规定，对2026年1月1日至2027年12月31日期间在跨境电子商务海关监管代码（1210、9610、9710、9810）项下申报出口，且自出口之日起6个月内因滞销、退货原因原状退运进境的商品（不含食品），免征进口关税和进口环节增值税、消费税；出口时已征收的出口关税准予退还；出口时已征收的增值税、消费税，参照内销货物发生退货有关税收规定执行。（记者申铖）