Cross-border e-commerce retail imports herein refer to the consumption behaviors where Chinese domestic consumers purchase goods from overseas through cross-border e-commerce third-party platform operators and have the goods transported to China through "online shopped and bonded import" or "direct purchase import". Such goods shall be included in the List of Import Goods for Cross-border E-commerce, intended for personal use only, and meet the conditions set forth in the tax policy for cross-border e-commerce retail imports, etc.
On Feb. 21st, 2022, eight departments (including Ministry of Finance, National Development and Reform Commission, Ministry of Industry and Information Technology, Ministry of Ecological Environment, Ministry of Agriculture and Rural Affairs, Ministry of Commerce, General Administration of Customs, and Endangered Species Import and Export Management Office of PRC) jointly announced to optimize the List of Import Goods through Cross-border E-commerce. The new list was effective starting from Mar. 1st, 2022.