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

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 stipulates that export customs duties levied at the time of export may be refunded for goods returned to the domestic area within 6 months due to delayed sales or returns. To qualify for the refund, the goods must have been exported between 1 January 2026 and 31 December 2027 under specific customs codes (1210, 9610, 9710, 9810) and must return in their original state.