In today’s globalized economic landscape, cross-border e-commerce has become an important force in promoting the development of international trade.
A piece of good news came on February 9, 2026. According to the official website of the Ministry of Finance, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the “Announcement on Preferential Tax Policies for Returned Goods Exported by Cross-Border E-Commerce” (hereinafter referred to as the “Announcement”). The introduction of this policy will greatly affect the development of the cross-border e-commerce industry.
The “Announcement” clearly stipulates that for goods declared for export under the cross-border e-commerce customs supervision codes (1210, 9610, 9710, 9810) between January 1, 2026 and December 31, 2027, if they are returned to the country (excluding food) in their original condition due to unsaleable or return reasons within 6 months from the date of export, they will enjoy a series of tax benefits.
Specifically, these goods will be exempt from import duties, import value-added tax, and consumption tax.
At the same time, export duties collected at the time of export are allowed to be refunded, and value-added tax and consumption tax collected at the time of export are subject to the relevant tax regulations on returns of domestically sold goods.
The continued implementation of this preferential tax policy will undoubtedly be a timely blessing for cross-border e-commerce companies.
In the past cross-border trade, the tax cost of exported returned goods has always been a major burden for enterprises.
When goods are returned to the country for various reasons, companies not only have to face the loss of goods, but also bear high tax costs, which greatly affects the company’s capital turnover and operating efficiency.
The release of the “Announcement” has further reduced the export return costs of cross-border e-commerce companies and reduced their worries.
From a macro level, this policy actively supports the development of new foreign trade formats.
As an emerging trade model, cross-border e-commerce has developed rapidly in recent years, but it also faces many challenges.
The issue of export returns is one of them. It is not only related to the vital interests of enterprises, but also affects the healthy development of the entire industry.
By implementing preferential tax policies, the government has created a more relaxed policy environment for cross-border e-commerce companies, which will help stimulate the innovation vitality and market competitiveness of enterprises and promote the development of the cross-border e-commerce industry in a more standardized and efficient direction.
For the majority of foreign trade practitioners who want to sell Chinese goods to the world, the continuation of this policy is undoubtedly a major benefit.
It will encourage more companies to engage in cross-border e-commerce, increase their efforts to explore overseas markets, and further increase the share of Chinese goods in the international market.
At the same time, it will also help improve the overall image and international influence of China’s cross-border e-commerce industry, and inject new impetus into the sustained and stable development of China’s foreign trade.
In short, the release of the “Announcement on Preferential Tax Policies for Returned Goods Exported by Cross-Border E-Commerce” is another important measure taken by the government to support the development of cross-border e-commerce.
It will play an active role in reducing corporate costs and promoting the development of new foreign trade formats, laying a solid foundation for the future development of China’s cross-border e-commerce industry.
