Goods exported under China's cross-border e-commerce customs codes 1210, 9610, 9710 and 9810 between 1 January 2026 and 31 December 2027 can be shipped back within six months of export free of import duty, import VAT and consumption tax, provided they are unsold stock or customer returns in original condition (food excluded). Any export VAT refund must be repaid first. Since 1 April 2026, such returns can re-enter through any customs office in China, not only the office of export.
Key dates
- 31 Dec 2027
Last export date covered by the returns tax relief (Announcement 2026 No. 16) China Briefing
Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
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Who it hits
What to prepare
- Offer consolidated returns-to-China from destination hubs, priced against local liquidation or disposal
- Keep item-level records linking each return to its original export code and return reason (platform records, refusal notices)
- Plan consolidations around the six-month window from the export date
Our reading
Sources
- China Monthly Tax Brief: February 2026 (Announcement [2026] No. 16 on returned cross-border e-commerce exports) · China Briefing · 2026-03-11
- China to expand cross-customs return policy for e-commerce exports · State Council of the PRC (english.gov.cn) · 2026-03-15
- Three departments set out tax policy for returned cross-border e-commerce exports · Sina Finance · 2026-02-11
Related rules
- 31 Oct 2026China makes platforms report seller identities and income every quarter
Quarterly identity and income report for Q3 2026 due (rule: within the month after quarter end)
China (State Council; State Taxation Administration) · In force - 31 Dec 2026US-China truce extended to 10 January 2027, parcels left out
Reported target for both sides to publish tariff reduction lists and apply the cuts together once domestic procedures are complete (end of 2026; no exact date)
United States and China · Adopted - 1 Jul 2027Mexico taxes Asian parcels at 33.5% and tariffs non-treaty goods
Next USMCA joint review, which frames the preferential courier treatment for US and Canadian goods (month only)
Mexico · In force - ·China's draft E-Commerce Law rewrite reaches logistics and adds countermeasures
Carriers handling Chinese platform volume could face Chinese oversight and data requests on top of destination-market rules.
China (draft amendment to the E-Commerce Law) · Proposed - ·DSA and product safety enforcement on marketplaces
Platforms under pressure delist faster and in bulk, which strands parcels in transit and raises recall, return and destruction volumes for carriers.
European Union · In force
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.