Since 1 October 2025, internet platforms serving China, including foreign platforms providing for-profit services there, must report the identity and income data of merchants and individuals selling through them to the tax authorities each quarter. Domestic operators cannot avoid the rule through offshore registration, and Amazon said it would report Chinese sellers' data. Penalties range from RMB 20,000 to RMB 500,000, with possible suspension for serious breaches.
Key dates
- 31 Oct 2026
Quarterly identity and income report for Q3 2026 due (rule: within the month after quarter end) China Briefing
Also on the siteCalendarCalendar
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.
Free, no sign-up, nothing tracked. One link can be shared with your compliance, operations and commercial teams so everyone works from the same dates. Information, not legal advice.
Check which other rules apply to your route →
Who it hits
What to prepare
- Check that seller identities in your onboarding and customs data match the entities sellers now report to Chinese tax authorities
- Align declared values in export and import data with platform sale prices, since gaps are easier to detect
- Budget for churn among small Chinese merchants facing a higher effective tax bill
Our reading
Sources
- New China platform information reporting rules: deadlines and compliance · China Briefing · 2025-10-22
- Online platforms file initial tax info · China Daily · 2025-10-18
Related rules
- 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 - 31 Dec 2027China extends tax-free returns for e-commerce exports to end-2027
Last export date covered by the returns tax relief (Announcement 2026 No. 16)
China (Ministry of Finance, General Administration of Customs, State Taxation Administration) · 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.