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 indirect taxes regulation

Description

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 indirect taxes 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 exp…

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2026-02-06
adopted

On 6 February 2026, the Ministry of Finance of the People’s Republic of China, the General Administ…