The Ministry of Commerce (MOFCOM), jointly with GACC and the State Taxation Administration, released updated regulations for cross-border e-commerce export pilot zones on January 10, 2026. The updates aim to streamline operations for B2C exporters while maintaining oversight of product compliance and tax collection.
Key Updates
1. Expanded Positive List
The positive list of products eligible for simplified cross-border e-commerce export procedures has been expanded by approximately 800 HS codes. Notable additions include:
- Small household appliances and smart home devices
- Fitness equipment and sporting goods
- Pet supplies and animal care products
- DIY tools and hardware accessories
2. Simplified Returns Process
A major pain point for cross-border sellers — handling customer returns — has been addressed. Under the new rules:
- Returned goods valued under ¥1,000 (approx. $140) per item can be re-imported using a simplified declaration, reducing customs broker fees by up to 60%
- Returns can be consolidated into weekly batch declarations rather than filing per-item
- Duties and VAT already paid on returned goods can be credited against future export shipments
3. Overseas Warehousing
The rules provide clearer guidelines for exporters using overseas warehouses (such as Amazon FBA or independent warehousing):
- Goods shipped to overseas warehouses remain eligible for export tax rebates if they are exported within the pilot zone framework
- Inventory records must be maintained and made available for audit upon request
Implications for Sellers
These updates reduce both compliance burden and operational costs for cross-border e-commerce exporters. Our team can advise on pilot zone registration, product eligibility assessment, and ongoing declaration management.