The cross-Customs-district return model for retail export goods from cross-border E-commerce (under Customs supervision code 9610) is a supervisory framework that allows cross-border e-commerce retail export goods returned from overseas to be processed for re-entry at any Customs port across China in a flexible manner, removing the previous requirement that they be sent back to the original port of departure. The new approach directly addresses long-standing industry challenges, namely complicated return logistics, high costs, and lengthy return cycles associated with the traditional model. By establishing a more efficient and economical reverse logistics channel, it aims to enhance consumer shopping experience and sharpen the international competitiveness of e-commerce enterprises.
I. Key Measures
(I) Regulatory Basis. The General Administration of Customs issued an announcement on December 15, 2024: the Announcement on Further Promoting the Development of Cross-border E-commerce Exports (Announcement No. 167 [2024] of the General Administration of Customs). It initiates a pilot program allowing cross-Customs-district returns for retail export goods from cross-border E-commerce. The pilot initially covered 20 regional Customs districts, including Beijing, Tianjin, Dalian, Harbin, Shanghai, Nanjing, Hangzhou, Ningbo, Hefei, Fuzhou, Xiamen, Nanchang, Qingdao, Zhengzhou, Changsha, Guangzhou, Shenzhen, Huangpu, Chengdu, and Urumqi. After a year of testing, the model is now ready to be rolled out on a national scale.
(II) Applicable Goods. This measure applies to cross-border e-commerce retail export goods (under Customs supervision code 9610).
(III) Key Benefits.
1. Flexible Port Selection. Businesses can now choose the most convenient Customs port for returns, taking into account factors like logistics costs and delivery timelines. For example, goods shipped from Shanghai can be returned into China via ports in Hangzhou, Chengdu, Ningbo, or Qingdao.
2. Reduced Overall Costs. The model cuts out the logistics and time costs of transporting returned goods all the way back to their original port of departure.
3. Streamlined Returns. By shortening the return cycle, it helps businesses resolve after-sales issues more quickly and put overseas inventory back into circulation.
(IV) Pilot Results. The model has been rolled out across 20 regional Customs districts throughout the country. As of the end of February 2026, a total of 381,300 return shipments of cross-border e-commerce retail export goods (under Customs supervision code 9610), valued at 94 million RMB Yuan, had been processed through cross-Customs-district channels since the pilot began.
II. Synergy with National Tax Incentives
The Announcement on the Preferential Tax Policy for Returned Goods Exported via Cross-border E-commerce (Announcement No. 16 [2026] of the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration) was jointly issued by the three departmentson February 9, 2026.It specifies that cross-border e-commerce export goods (excluding food) are eligible for exemption from import tariff, import VAT, as well as consumption tax, and that any export duties paid on them can be refunded, provided that they are returned in their original condition within six months due to poor sales or customer dissatisfaction between January 1, 2026 and December 31, 2027.
Together, the nationwide rollout of the cross-Customs-district return model for retail export goods from cross-border E-commerceand these new tax incentives create policy synergy that helps cross-border e-commerce businesses reduce costs and operate more efficiently.
(Prepared by: Department of Port Control, and Qingdao Customs)
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