October 31 2018

Four Authorities Announce Circular on Tax Policies for Retail Exports in Comprehensive Cross-border E-Commerce Pilot Zones

The Ministry of Finance, the State Administration of Taxation, Ministry of Commerce and General Administration of Customs recently issued the Circular on Tax Policies for Retail Exports in Comprehensive Cross-border E-Commerce Pilot Zones, providing an exemption to qualified exporters in pilot zones from value-added tax and consumption tax.

The conditions include: (1) e-commerce exporters are incorporated in pilot zones and register export date, product name, unit of measurement, amount, unit price and sum of money with local online platform of comprehensive cross-border e-commerce services; (2) exports are subject to e-commerce export declaration procedures by local customs authorities; (3) exports are not among goods that do not enjoy export rebates according to the Ministry of Finance and the State Administration of Taxation under the instruction of the State Council.

The circular has been implemented starting from October 1, 2018.