Abstract

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In response to the booming cross-border e-commerce market in China, new policies were recently issued to tighten regulations and facilitate further growth and development, while balancing the impacts cross-border e-commerce has had to the traditional B2B business.

The new policies cover an introduction of the new tax collection rules for different cross-border e-commerce models and a set of new postal (parcel) tax rates, which are to come into effect as of 8 April 2016. Additionally, a permitted goods list was issued recently together with new supervision measures encompassing further details on operational guidance, goods clearance, tax collection, logistics supervision, and return goods management.​