China: Ministry of Finance, General Administration of Customs and General Administration of Taxation issued policy on tax incentives for returned goods exported via cross-border e-commerce including import tariffs

On 6 February 2026, the Ministry of Finance of the People’s Republic of China, the General Administration of Customs of the People’s Republic of China, and the State Administration of Taxation issued a policy on tax incentives for returned goods exported via cross-border e-commerce. The policy provides that goods exported under cross-border e-commerce customs supervision codes 1210, 9610, 9710, and 9810 between 1 January 2026 and 31 December 2027 are exempt from import tariffs where the goods are returned to China in their original condition within 6 months of export due to delayed sales or customer returns. The import tariff exemption does not apply to food products.