IntroductionA full list of import goods through cross-border e-commerce, including food products, cosmetic products, etc. released by the Ministry of Finance in 2018.
Cross-border e-commerce retail imports referred to 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" (under the customs supervision code of 1210) or "direct purchase import" (under the customs supervision code of 9610). Such goods shall be included in the List of Retail Imported 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. (reference: MOFCOM notice)