In order to further promote cross-border e-commerce exports, the General Administration of Customs recently issued an announcement announcing that starting from April 1, 2026, the cross-border e-commerce retail export goods return model will be promoted in customs nationwide.
Cross-border e-commerce retail export goods (customs supervision code: 9610) cross-customs area returns refer to a supervision model in which cross-border e-commerce companies’ retail exports of goods are no longer required to be returned to the original export customs when they are returned overseas. Instead, they can flexibly choose any customs port across the country to handle the return and entry procedures.
Previously, the “Announcement on Further Promoting the Development of Cross-Border E-commerce Exports” issued by the General Administration of Customs in 2024 clearly stated that 20 customs directly under the jurisdiction of Beijing, Tianjin, Dalian, Harbin, Shanghai, Nanjing, Hangzhou, Ningbo, Hefei, Fuzhou, Xiamen, Nanchang, Qingdao, Zhengzhou, Changsha, Guangzhou, Shenzhen, Huangpu, Chengdu, and Urumqi will carry out pilot projects for cross-border e-commerce retail export cross-customs return supervision models.
After more than a year of piloting, the conditions are now ready for nationwide promotion.
According to the announcement requirements released this time, returns across customs areas are only applicable to cross-border e-commerce retail export goods, which is the “9610 model”.
At the same time, cross-border e-commerce retail export returned goods can be returned across customs areas, and returned goods are only allowed to be returned to customs-supervised workplaces or sites where cross-border e-commerce retail export business is carried out.
As a new format of international trade, cross-border e-commerce has developed rapidly in recent years and has become an important engine for the growth of my country’s foreign trade.
However, with the rapid development of cross-border e-commerce, the problem of cross-border returns has always been a pain point and difficulty that plagues the development of the industry.
Song Xiangqing, vice president of the China Society of Business Economics, said that for enterprises, the cross-customs return model breaks the restriction of “return to the original export customs area”. Enterprises can independently choose any customs port across the country to handle returns, which greatly reduces reverse logistics costs, shortens the return cycle, revitalizes overseas inventory, accelerates capital turnover, solves the pain points of “difficulty in returns, high costs, and long cycles” that have long plagued the industry, and can significantly improve operational efficiency and international competitiveness.
“For consumers, the simplification of the after-sales return path shortens the waiting period and helps improve the sense of security and satisfaction of overseas online shopping. This policy achieves structural optimization of both supply and demand costs and experience by opening up the reverse logistics bottleneck of the ‘last mile’ of cross-border exports.” said Chen Jianwei, a professor at the National Institute of Opening-up at the University of International Business and Economics.
It is worth mentioning that in February this year, 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”, clarifying that from January 1 to 20, 2026
During the period of December 31, 2027, cross-border e-commerce export goods (excluding food) that are returned to China in their original condition within 6 months due to unsalable or returned goods will be exempted from import duties, import value-added tax, and consumption tax, and the export duties collected can be refunded.
Combined with the measures introduced by the national customs to promote the return of cross-border e-commerce retail export goods across customs areas, a synergistic and superimposed effect of policies will be formed to jointly reduce costs and increase efficiency for cross-border e-commerce enterprises.
In Chen Jianwei’s view, the combined force of multiple policies not only directly reduces the financial burden of enterprises, but also deeply reconstructs the risk compensation mechanism of cross-border e-commerce.
In terms of cost control, the preferential tax policy on export returns can effectively offset the additional taxes and fees incurred by returns and exchanges, allowing companies to dare to seize the market by expanding SKUs (minimum stock keeping units).
In terms of industrial ecology, policy synergy helps companies establish a global after-sales guarantee system and enhances the credibility of Chinese cross-border brands in international competition.
Through this low-cost, high-efficiency closed-loop design of returns, relevant policies are driving cross-border e-commerce to shift from scale growth to a high-quality brand development model.
