2019I China cross-border retail e-commerce policy
Interpretation and Solutions
2019 I 中国跨境零售电商政策
History of Cross-border Retail E-Commerce in China
留学生海\外旅居者 —— 专柜购买 —— 自带或转运公司或国际快递交付
01 Time of private overseas shopping on behalf
Overseas student\overseas resident ——buy in-store —bring back or delivery by shipping company or international express delivery
（go through the process of customs declaration）
Problem:Long delivery period, lack of after-sales service, quality assurance problems, legal problems caused by tax avoidance and unrecorded operation of purchaser. Start from January 1, 2019, the new e-commerce law states that private overseas shopping on behalf has become an illegal。
通过内容分享或社区作为流量 —— 消费者采购 —— 导流者拿返佣或者商品差价
02 Overseas online shopping
Use content link sharing or community as flow —– consumer purchase —- divert consumers to overseas online shopping platform through commissions or commodity differentials
Problems: High requirements for consumers (such as language, payment method), time cost of logistics, failure to achieve after-sales service, etc. Start from 2019, these problems will be gradually marginalized.
消费者通过平台下单 —— 平台备货 —— 通过集邮保税模式快速交付货物
03 Cross-border E-commerce Era
Cusumers place order online —- Platform Stocking —–Fast Delivery of Goods by Stamp Collection Bonded Mode
Benefits: More convenient, high efficient and transparent. encouraged by policies since January 1, 2019, it entered a stage of large-scale development.
Although these evolving and coexisting business models meet the growing material and cultural needs of the people, it is clear that the B2C cross-border mode is much better than the former two in the aspects of consumer experience, after-sales service, legal risk, taxation, customs administration, balance of payments,etc.
2019 New E-Commerce Law and Cross-border e-commerce Regulations
跨境电商时代Cross-border e-commerce era
1. 自2019年1月1日起，延续实施跨境电商零售进口现行监管政策，对跨境电商零售进口商品不执行首次进口许可批件、注册或备案要求，而按个人自用进境物品监管。Since January 1, 2019, the current regulatory policy on cross-border e-commerce retail imports would continue. The first import licensing, registration or record are not implemented for cross-border e-commerce retail imports, but regulated as personal imported articles.
2. 将政策适用范围北京、天津、上海、唐山、呼和浩特、沈阳、大连、长春、哈尔滨、南京、苏州、无锡、杭州、宁波、义乌、合肥、福州、厦门、南昌、青岛、威海、郑州、武汉、长沙、广州、深圳、珠海、东莞、南宁、海口、重庆、成都、贵阳、昆明、西安、兰州、平潭等37个城市（地区）的跨境电商零售进口业务。The policy will apply to Cross-border e-commerce retail import business in 37 cities (regions) including in Beijing, Tianjin, Shanghai, Tangshan, Hohhot, Shenyang, Dalian, Changchun, Harbin, Nanjing, Suzhou, Wuxi, Hangzhou, Ningbo, Yiwu, Hefei, Fuzhou, Xiamen, Nanchang, Qingdao, Weihai, Zhengzhou, Wuhan, Changsha, Guangzhou, Shenzhen, Zhuhai, Dongguan, Nanning and Haikou, Chongqing, Chengdu, Guiyang, Kunming, Xi’an, Lanzhou and Pingtan, etc.
3. 对《跨境电子商务零售进口商品清单》内的商品实行限额内零关税、进口环节增值税和消费税按法定应纳税额70%征收基础上，进一步扩大享受优惠政策的商品范围，新增消费者需求量大的63个税目商品。On the basis of levying zero tariff within the quota, 70% of value-added statutory tax and consumption statutory tax on commodities from import links according to the List of Retail Import Commodities of Cross-border Electronic Commerce, the scope of commodities enjoying preferential policies has been further expanded, additional 63 items of taxable commodities with large consumption demand have been added.
4. 提高享受税收优惠政策的商品限值上限，将单次交易限值由2000元提高至5000元，将年度交易限值由每年2万元提高至2.6万元。Increase the cap on preferential tax policy commodity limits , raise the cap on single transaction from 2,000 yuan to 5,000 yuan, and raise the cap on annual transactions from 20,000 yuan to 26,000 yuan.
5. 按照国际通行做法，支持跨境电商出口，研究完善相关出口退税等政策。In accordance with international practices, support cross-border e-commerce exports , study and improve relevant export tax rebate policies.
6. 依法加强跨境电商企业、平台和支付、物流服务商等责任落实，强化商品质量安全监测和风险防控，维护公平竞争市场秩序，保障消费者权益。Legally strengthen responsibility implementation of cross-border e-commerce enterprises, platforms and payment, logistics service providers, strengthen commodity quality and safety monitoring and risk prevention, safeguard fair competition market order, safeguard consumer’s rights and interests.
商务部新政落地New Policy issued by Ministry of Commerce
This is the first time that the responsibilities and boundaries of all participants in cross-border e-commerce activities have been defined in such detail and clearly since New policy of April 8th in 2016, which means that the “rules of the game” of cross-border e-commerce (imports) have been confirmed. Those who obey the rules will usher in great development, and those who do not adapt to the rules of the game will be limited or even hit. The New Policy clarified the participants in cross-border e-commerce activities and their responsibilities and powers .
Participants 1: Cross-border e-commerce retail import operators
Definition: An overseas registered enterprise that sells cross-border e-commerce retail imported commodities from abroad to domestic consumers , which is the owner of the cargo.
是一家境外企业An overseas registered enterprise 是贷权所有人owner of the cargo
要对商品质量负责responsible for goods quality 要告知买家不准二次销售tell the buyer no second sale
Must have an agent registered in China (see Customs No. 194, search for “domestic agent”).
Participants 2: Cross-border E-commerce Platform
定义：在境内办理工商登记Definition: Business registration in China
Operators who provide services for both parties (consumers and cross-border e-commerce enterprises)
such as web space, virtual business sites, transaction rules, transaction matching, information dissemination, set up information network system for both parties to independently carry out transactions.
防止二次销售Prevent secondary sales 是一家境内企业 Enterprise registered in China
对交易真实性负Responsible for the transaction’s authenticity
工商注册&海关登记Business Registration & Customs Registration
Participants 3: Domestic Service Providers
定义：在境内办理工商登记Definition: Business registration in China
Participant that accepts the entrustment of cross-border e-commerce enterprises to provide declaration, payment, logistics, warehousing and other services, with corresponding operational qualifications, directly provides information on payment, logistics and warehousing to Customs, accepts follow-up supervision by Customs, market supervision and other departments, and assumes corresponding responsibilities.
是一家境内企业 a domestic enterprise 为跨境电商企业提供服务（如支付、物流、申报、仓储、营销、技术等）
Providing services for cross-border e-commerce enterprises (e.g. payment, logistics, declaration, warehousing, marketing, technology, etc.)
参与主体4：消费者 Participants 4: Consumers
Definition: Domestic purchaser of retail imported commodities from cross-border e-commerce.
中国大陆居民Resident in mainland China 是纳税义务人taxpayers 不得二次销售no secondary sales
参与主体5：监管方Participants 5: Regulators
Regulators is the Customs and the executor of supervision and management of e-commerce law.
商法和跨境新法规Commercial Law and New Cross-border Regulations
On word: private overseas shopping on behalf is illegal, enterprise qualifications go towards B2C!
I am the platform ———— self-owned business ——overseas company purchase
交易真实True transaction，三单合规triple compliance
入驻settle in———供货商入驻 goods suppliers settle in———pick up goods from overseas supplier’向平台海外主体提货
商驻家入，面向C端销售——税务合规Business settle in, C-End Sales—–Tax Compliance
向平台海外主体供货Supply goods to overseas platform
无法结汇至海外Unable to remit to overseas
海外公司统一采购货品 Overseas company central purchase
How to comply legally? —— I am an overseas cargo owner——set up a domestic company—— register with the customs and compliance
Creating B2C Mall with Public Number, mini Program, Website, etc.
Recruiting agents and distributors
Solicit Customers to Place Orders
Remittance to Overseas Companies
Built up Overseas B2C Website——-customer place order
Entrusted Logistics and Customs Clearance
Bonded Direct Mail to China
Take delivery of goods to domestic platform of overseas central purchase
I am a purchase agent, distributor—-individual——-receive sales commission by sharing commodity pages, mini program, etc.
Can not receive payments from customers——illegal
Enterprise —— settle in platform, Help distribution, get commission
Company qualifications, tax payment
No ownership of overseas merchandise, no overseas companies
Unable to remit overseas
如何实际操作？How to operate?
目前个人代购因为主体不合法，已经不能做了;海淘是海外平台购买发货，走行直邮模式，因为存量和可发展空间不大，这两者会逐步退出历史舞台。2019年开始，符合法律的跨境商品交易模式就只有保税模式和直购模式了，而保税模式受到政策鼓励，将会遇到长足的发展机遇。下面将从模式、税收、报关等角度来详解跨境电商的直邮模式和保税模式。 Now that private overseas shopping on behalf is illegal and can not do no longer, Haitao is to purchase from overseas platform and ship directly, the stock and development space is not larger than before, and these two modes would gradually withdraw from historical stage. Beginning in 2019, only the bonded mode and direct purchase mode are the legal cross-border commodity trading modes, and the bonded mode, encouraged by the policy, will encounter considerable development opportunities. Next,we will elaborate in the aspect of mode, taxation and customs declaration on direct mail mode and bonded mode of cross-border e-commerce.
方式method 代购 private overseas purchase on behalf 海淘 Haitao 跨境电商cross-border e-commerce
Introduction buy and ship to China by individual or purchaser overseas buy and ship to China from overseas e-commerce platform Buy from domestic B2C site
Trade mode C2C B2C B2C
commodities no limit no limit list of zero
List of retail imported goods of cross-border e-commerce . 跨境电子商务零 跨境电子商务零
List of retail imported goods of cross-border e-commerce . 售进口商品清单 售进口商品清单
物流方式 logistics 海外直邮\人肉带回overseas direct mail\bring back 海外直邮overseas direct mail 直邮模式（9610）Direct Mail Model (9610) 保税模式（1210）Bonded Model (1210)
物流时效logistics efficiency 慢 slow 慢 slow 慢 slow 快fast
通关速度 慢 慢 走海关通关EDI申报系统，快
Customs declaration slow slow go EDI declaration system, fast
清关 不报关、抽查 不报关、抽查 需要报关（三单对碰）
Customs clearance not required, spot checks not required, spot checks required (three uniformity)
税收 抽检到缴纳行邮税 抽检到缴纳行邮税 跨境电商综合税
Tax Sample Inspection to Pay personal postal articles tax Sample Inspection to Pay personal postal articles tax Comprehensive Tax for Cross-Border E-Commerce
信任模式 对代购者个人的信任 对海外电商平台的信任 对境内电商平台的信任
Trust mode Personal trust in the buyer, trust in overseas e-commerce platform trust in domestic e-commerce platform
2019起已违法 2019起边缘化 2019起政策鼓励
Illegal since 2019 marginalized since 2019 encouraged by policy since 2019
Since 2019, the main operating modes approved by the Customs are as follows.
境 外 境 内 申报———— 海关电子口岸
Overseas domestic declaration——Customs Electronic Port
———————————————————————————— 货权归属 ownership of goods ——————— 商企业境外主体 ————关联公司或合同关系———— 电商企业（代理人）境内主体 保 保税仓
Overseas Enterprises—– Affiliated company or contractual relationship——-Domestic company (agent) of E-commerce Enterprise Bonded Warehouse
Bonded Import for Online Purchase (1210)
————支付 Payment———— ——————支付 payment————
货权归属 ——————入驻————网站 \ APP \ 公众号 \ 小程序 跨境电商平台——————购买———— 买 家
Ownership of Goods ——-settle in——Website\ APP\ Public number\ mini program of cross-border E-Commerce Platform —— buy——– buyer
海外仓 overseas warehouse———————直购进口（9610）Direct Purchase Import (9610)—————————
2、 清关流程 Customs clearance
三单合一监管政策：Three-in-one regulatory policy
————支付&通知报关———— 三方支付 —————推送支付单————
买 家 ——————购买————— 电商平台 ——————————推送订单—————————— 海关电子口岸
———— Payment-Notification &Customs Declaration—-Tripartite Payment——Pushing Payment bill————
Buyer—–Purchase——-E-Commerce Platform———Pushing orders————-Customs Electronic Port
Release for three uniformity
—— Notification of Customs Declaration —— Third Party Agent Customs Clearance
———Delivery of Goods (e.g. Tax Reporting Warehouse Company, Logistics provider) – Pushing Order and Pushing Logistics Order——
Payment bill: pushed by payment company, that must provide receipt service for platform, second receipt is prohibited
Order bill: pushed to the electronic port (or local electronic port) of the Customs General Administration by e-commerce platform.
Logistics bill : pushed by customs clearance service providers on behalf (such as bonded warehouse operators, logistics companies, etc.).
Customs system will verify to release or not according to the following rules
1. matching check for order, payment and logistics consistence.
2. matching check for authenticity and validity of the E-commerce platform.
3. matching check for the name and ID card number of the buyer.
4. matching check for the buyer’s annual purchase quota <= 26000;
5.matching check for actual payment amount of a single order <= 5000;
6. matching check for correct calculation of commodity price, withholding tax and actual payment amount (5% error is allowed).
7. matching check for consistence of the actual payment amount, order payment bill amount, and the payer’s information
3、 税费 Taxes and fees
e-commerce platforms, e-commerce enterprises, logistics companies are tax payers on behalf of consumers, consumers (buyers) are the taxpayers of B2C cross-border e-commerce. Tax fees consists of
跨境电商税费 （保税&直邮） ————不可拆分超过5000元的订单
---------------tax fees accumulated not exceed 2600 yuan of the year, full tax fees shall be paid for the excess part according to general trade.
--------Maximum 5000 yuan per transaction
--------Tax pay according to: Goods value x (VAT + Consumption Tax) x 70%
税费计算规则Tax fee calculation rules:
For imported goods, the tariff rate is temporarily set at 0%. Value-added tax and consumption tax on import links are levied at 70% of the statutory tax payable.
税费 = 购买单价 × 件数 × 跨境电商综合税率
跨境电商综合税率 =（消费税率 + 增值税率）× 70%
Calculation rules are as follows:
Tax fees= Unit Price * quantity * Comprehensive Tax Rate of Cross-border E-Commerce
Cross-border E-commerce Comprehensive Tax Rate=(Consumption Tax Rate+VAT Rate)*70%
Most goods in the import list are 16% VAT and 0% consumption tax. tax rate roughly calculated is : 16%*70%=11.2%, which means 11.2 yuan tax fee is subject to 100 yuan goods value. .
Bumblebee Technology‘s solutions for cross-border e-commerce enterprises
Help enterprises quickly achieve cross-border e-commerce compliance
从2019年起，是中国跨境零售B2C之元年，之前的擦边球做法（个人代购主体不合法，C2C个人物品量不大）都不能做了，合法的面向中国大陆消费者的跨境零售只能通过“网购保税进口”（海关监管方式代码1210）或“直购进口”（海关监管方式代码9610）两种方式运递进境。2019 is the first year of China's cross-border retail B2C, the previous practice(private overseas purchase on behalf is illegal, amount of C2C personal articles is small) . The legal cross-border retail for Chinese consumers can only be done through "online shopping bonded import" (Customs supervision code 1210) or "direct purchase import" (Customs supervision code 9610).
“网购保税进口”受政策鼓励影响会出现蓬勃发展，目前全国37个保税区均已政策鼓励开展此业务。大黄蜂科技依靠多年的跨境电商服务经验，具有一揽子跨境电商服务解决方案，能够帮助跨境电商企业2019年快速实现“网购保税进口”业务流程，具体服务项目如下：”Direct purchase import” means consumers have to place order on overseas e-commerce websites (such as Amazon or self-built platform by overseas enterprises), this market increment will not change too much or remain at a small level due to slow logistics speed, high freight, difficult to recover quality problems, slow customs clearance and other problems.
"online shopping bonded import" will flourish under the influence of policy incentives. At present, 37 bonded areas in China are encouraged to develop this business. Based on years’ experience in cross-border e-commerce services, Bumblebee Technology has a package of cross-border e-commerce service solutions, which can help cross-border e-commerce enterprises quickly realize the business of "online shopping bonded import” in 2019. Our specific service are as follows:
1. Help overseas cross-border e-commerce enterprises to establish e-commerce service company in China;
2. Help to complete Customs Registration
3. Help build e-commerce websites based on public numbers, mini programs, apps and H5 towards C-end customers. Customers can place and pay order online and declare customs directly.
4. Help to complete three-uniformity push, realize direct docking for order and customs clearance, real-time tax deduction, automatic customs declaration;
5. Help to complete docking between the order and the WMS system of tax declaration warehouse;
6. Helping to achieve compliant remittance to overseas cross-border e-commerce enterprises.
Based on the above services, it will greatly shorten the process cycle and cost for cross-border e-commerce enterprises to rapidly carry out “online shopping bonded imports” in China, our ultimate goal is: The only thing for overseas cross-border enterprises need to do is to ship bulk orders from your side, we will undertake all relevant intermediate services including receiving goods in the bonded area, deliver goods to consumers, payment transfer to your overseas accounts, the intermediate process would not require too much of your focus.
专业 快 速 成本低 合法合规
Professional, Fast, Low cost, Legal compliance
If you are a cross-border business
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Bumblebee Technology 地址：北京市政达路北方中惠国际D座602
Beijing Bumblebee Info Technology Co., Ltd.
Software service provider engaged in e-commerce SAAS services , mainly serve Taobao merchants, Wechat merchants,etc.
Our Bumblebee Wechat mini program is widely applicable to online and offline business and support online and offline business convergence
Address: Block D 602, Beifang Zhonghui International, Zhengda Rd, Beijing