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China CBEC Commodities Positive List: More Doubts than Solutions

Although to some extent the list clears up the confusion on the commodities that are regulated under the new tax it also leaves several doubts in regards to actual implementation and may result in more negative impacts on CBEC companies and third-party platforms.

On April 7, one day before the implementation of the new tax system for CBEC goods, China Ministry of Finance together with 11 other departments including the CFDA published the “List of CBEC Retail Imported Goods” to define the applicable scope of the new tax (see CL news on Apr 8 2016).

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