On February 9, 2026, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly published the “Announcement on Preferential Tax Policies for Returned Goods Exported by Cross-Border E-Commerce” (hereinafter referred to as the “Announcement”).
The “Announcement” announced that the preferential tax policy for cross-border e-commerce exports and returned goods will be extended for two years, and the implementation deadline will be extended to the end of 2027.
The relevant person in charge of the Customs Department of the Ministry of Finance clearly stated that the “Announcement” will continue to implement preferential tax policies for cross-border e-commerce export returns, and its core purpose is to further reduce the export return costs of cross-border e-commerce enterprises.
In the past, export return shipping costs have always been a major concern for cross-border e-commerce companies. The continuation of this policy can effectively reduce the worries of companies, thereby actively supporting the sustainable development of new foreign trade formats.
For many cross-border e-commerce companies, this is undoubtedly a “reassurance”, allowing them to expand overseas markets with more peace of mind and increase investment in product research and development, marketing and other aspects.
From a global market perspective, cross-border e-commerce is booming.
A recent research report released by Huayuan Securities pointed out that according to Precedence RESEARCH data, the global cross-border e-commerce market size has reached US$551.23 billion in 2025.
And it is expected to start from US$636.34 billion in 2026 and increase to approximately US$2 trillion by 2034, with a compound annual growth rate of as high as 15.44%.
Such a high growth rate fully demonstrates the huge potential and vitality of the global cross-border e-commerce market.
my country’s cross-border e-commerce market is also developing rapidly.
According to data from the e-commerce research center of NetEase, China’s cross-border e-commerce market size will be 17.66 trillion yuan in 2024, with a compound growth rate of approximately 17% during 2013-2024.
It is worth noting that cross-border export e-commerce occupies the majority of the market share in my country’s cross-border e-commerce market.
This shows that our country’s products are highly competitive in the international market, and many Chinese companies have pushed high-quality products to all corners of the world through cross-border e-commerce platforms.
With the rapid development of my country’s cross-border e-commerce market, the role of new cross-border e-commerce formats in promoting the high-quality development of traditional foreign trade has become increasingly obvious.
Cross-border e-commerce breaks the time and space constraints of traditional foreign trade, allowing more small and medium-sized enterprises to participate in international trade.
It not only provides companies with broader sales channels, but also brings more diverse product choices to consumers.
At the same time, the development of cross-border e-commerce has also driven the coordinated development of logistics, payment and other related industries, forming a complete industrial chain ecosystem.
The continuation of the preferential tax policy for returned goods exported by cross-border e-commerce will further promote the development of my country’s cross-border e-commerce industry, allowing it to occupy a more favorable position in the global market and inject new impetus into the growth of my country’s foreign trade economy.
