In 2026, the cross-border e-commerce industry received major good news. The General Administration of Customs officially promoted the cross-customs return model for cross-border e-commerce retail export goods in customs nationwide, breaking the return problem that has long plagued the industry.
Sellers who engage in cross-border e-commerce all know that returns are the biggest “invisible killer”.
The seller has worked hard to sell the goods, and as soon as the profit is received, the customer may say “I don’t want it anymore” and everything may be wasted.
Return logistics costs may be 2-3 times the original delivery cost, and many returned goods cannot be resold and can only be discarded.
For sellers who follow the 9610 model (B2C direct mail small package), returns are even more of a nightmare. The goods have to be returned to whichever port they leave from. The process is cumbersome and time-consuming.
However, starting from April 1, 2026, this pain point has been completely resolved.
For goods exported under the 9610 model, there is no need to return to the original port of export when returning goods. Sellers can flexibly choose any customs port across the country to handle return entry procedures.
Previously, this model has been piloted in 20 directly-affiliated customs with large business volume, and its feasibility has been verified. Now it has the conditions for nationwide promotion.
Returning products across customs zones can save sellers a lot of costs.
Take a piece of clothing priced at 200 yuan as an example. Under the old rules, the return cost was as high as 155 to 270 yuan, accounting for 77% to 135% of the value of the goods. It was even more expensive than the goods themselves. Many sellers had no choice but to give up on returns.
After the tax-free policy is added to returns across customs areas, the cost drops significantly.
Return logistics within the United States costs 30-50 yuan, international return logistics 40-70 yuan (the distance to the nearest port is shorter), and import customs clearance fee 15-20 yuan. At the same time, according to relevant announcements, goods returned to the country in their original condition due to unsalable or return reasons within a specific period are exempt from import duties, import value-added tax, and consumption tax. The two policies are combined, and the comprehensive cost of returns is expected to be reduced by more than 40%.
2026 is the year when cross-border e-commerce reverse logistics policy dividends are most concentrated.
Cross-customs return returns are fully implemented and are applicable to cross-border e-commerce retail export goods (9610 model), which can significantly reduce reverse logistics costs, shorten the return cycle, revitalize overseas inventory, and accelerate capital turnover.
The preferential tax policy for export returns will be extended until December 31, 2027, but there are requirements such as application time, return period, commodity scope and status, etc.
In addition, the United States has canceled the tariff exemption for small packages worth US$800, forcing China’s cross-border e-commerce to shift to the “U.S. overseas warehouse + localized operation” model. The strategic value of overseas warehouses in reverse logistics is highlighted.
However, although the cross-customs return policy gives sellers the right to choose, the actual operation involves complex links and it is difficult for sellers to implement it efficiently.
It is crucial to choose a service provider that truly handles the entire process.
There are professional service providers who can provide a one-stop reverse logistics solution of “overseas return receipt – international transportation – cross-customs clearance – return for repair – re-export”, and can plan the optimal return path according to the seller’s actual needs.
To seize this policy window, sellers are advised to do three things.
The first is to re-evaluate the return path and draw a new return road map; the second is to check whether the original export declaration is complete, and if you pay for the export, you need to consult a professional solution; the third is to choose a service provider with experience in cross-customs operations to avoid detours.
2026 is a turning year for cross-border e-commerce reverse logistics. Whoever can take the lead in building an efficient and compliant return system will be able to take the lead in market competition.
