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跨境电子商务零售进口商品清单(第二批)公布

跨境电子商务零售进口商品清单(第二批)公布

 List of Cross-border E-commerce Retail Imports (Second Batch) Released

日前,财政部等十三部门下发《关于公布跨境电子商务零售进口商品清单(第二批)的公告》(下称《公告》),所涉清单自2016年4月16日实施。


 
 

根据《公告》,第二批清单共包括151个8位税号商品,加上之前的第一批,两批清单涵盖跨境贸易电子商务服务进口试点期间实际进口的绝大部分商品。《公告》进一步明确,相关商品免于向海关提交许可证件,检验检疫监督管理按照国家相关法律法规的规定执行;直购商品免于验核通关单,网购保税商品“一线”进区时需按货物验核通关单、“二线”出区时免于验核通关单。此外,《公告》还规定,依法需要经过注册或备案的医疗器械、特殊食品按国家相关规定执行。
 
 
 
 
Recently ,the Ministry of Finance and other 12 departments have issued the Announcement on Releasing the List of Cross-border E-commerce Retail Imports (the Second Batch) (the "Announcement"), with the related list effective as of April 16, 2016.

According to the Announcement, the list of the second batch totally covers 151 goods with eight-digit tariff lines. The lists of the first and second batches cover a vast majority of actual imports during the period for the pilot import of cross-border e-commerce services. The Announcement further specifies that permits are not required to be submitted to the customs for the relevant goods, and the supervision and administration over the inspection and quarantine of such goods shall be subject to the relevant laws and regulations of the State; and directly purchased goods are exempted from the verification of customs clearance forms, while online purchased bonded goods shall be subject to such verification by goods by the first-tier customs offices when entering bonded zones and may be exempted from such verification by the second-tier customs offices when exiting such zones. The Announcement also provides that medical devices and special food subject to registration or record filing in accordance with the law shall be governed by the relevant provisions of the State.
 
The Announcement has created a unified environment of tax for the supplier of cross-boder E- commerce services which conversely promote the development of the cross-boder E- commerce services to be healthy and sustainable