News
Starting April 1 | Full Nationwide Rollout of Cross-Customs-Return for Cross-Border E-Commerce Retail Export Goods
Author:
LMT
Release time:
2026-03-19
Source:
LMT International Logistics Services Co., Ltd.
Recently, the General Administration of Customs issued Announcement No. 24 of 2026 — Announcement on Fully Promoting Cross-Customs-Return for Cross-Border E-Commerce Retail Export Goods. The detailed policy interpretation is as follows:
The cross-customs-return model for cross-border e-commerce retail export goods under 9610 refers to a customs supervision mode whereby goods exported by cross-border e-commerce enterprises for retail sales that are returned from overseas no longer need to be sent back to the original export customs. Enterprises may flexibly choose any customs port nationwide to complete return entry formalities.
This policy addresses the industry pain points of difficult returns, high costs and long lead times under the traditional model. It provides enterprises with a more efficient and cost-effective reverse logistics channel, improves consumer shopping experience, and enhances the international competitiveness of cross-border enterprises.
I. Key Policy Highlights
1. Policy Basis
The General Administration of Customs issued Announcement No. 167 of 2024 on Further Promoting the Development of Cross-Border E-Commerce Exports on December 15, 2024. It launched a pilot program for the cross-customs-return supervision model of cross-border e-commerce retail exports across 20 directly-administered customs including Beijing, Tianjin, Dalian, Harbin, Shanghai, Nanjing, Hangzhou, Ningbo, Hefei, Fuzhou, Xiamen, Nanchang, Qingdao, Zhengzhou, Changsha, Guangzhou, Shenzhen, Huangpu, Chengdu and Urumqi. After one year of pilot operation, the model is now ready for nationwide implementation.
2. Scope of Application
Cross-border e-commerce retail export goods under the 9610 supervision mode.
3. Major Convenience Measures
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Independent selection of return portsEnterprises may choose the most convenient customs port based on logistics costs and time efficiency. For example, goods exported from Shanghai can be returned via Hangzhou, Chengdu, Ningbo, Qingdao or other ports.
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Reduced comprehensive operating costsIt saves long-haul logistics expenses and time costs incurred by transporting returned goods back to the original port of export.
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Improved return efficiencyThe return cycle is shortened, helping enterprises handle after-sales matters faster and revitalize overseas inventory.
4. Pilot Operation Performance
The model has been implemented in the 20 designated directly-administered customs nationwide. From the launch of the pilot to the end of February 2026, a total of 381,300 consignments of 9610 cross-border e-commerce retail export goods were returned cross customs, with a total value of 94 million yuan.
II. Synergy with National Preferential Tax Policies
On February 9, 2026, the Ministry of Finance, the General Administration of Customs and the State Taxation Administration jointly issued Announcement No. 16 of 2026 on Preferential Tax Policies for Returned Cross-Border E-Commerce Export Goods.
It stipulates that from January 1, 2026 to December 31, 2027, cross-border e-commerce export goods (excluding food products) returned in their original condition within 6 months due to unsalable inventory or customer returns shall be exempted from import duty, import VAT and consumption tax. The export duty already levied is also refundable.
Combined with the nationwide cross-customs-return policy newly released by customs authorities, the two policies generate synergistic effects, jointly helping cross-border e-commerce enterprises cut costs and improve operational efficiency.
Source: General Administration of CustomsCompiled by: Port Supervision Department, Qingdao Customs
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