China Expands Cross-Border E-Commerce Return Flexibility Nationwide to Boost Foreign Trade

Beijing, 16 March 2026 – To further stimulate cross-border e-commerce exports, the General Administration of Customs has announced the nationwide rollout of the cross-customs zone return model for cross-border e-commerce retail export goods, effective 1 April 2026. This new policy simplifies return procedures, reduces costs, and enhances the competitiveness of enterprises amid robust industry growth.

Under the new regulation, goods exported under the 9610 customs supervision code for cross-border e-commerce retail will no longer be required to return to their original customs port. Instead, enterprises may flexibly choose any customs port across the country to complete the formalities for re-importing returned goods. This marks a significant shift from the traditional "same-port return" rule, which often created logistical hurdles and increased expenses.

The model was first piloted in 20 customs directly affiliated customs offices, including Beijing, Tianjin, Dalian, Harbin, Shanghai, Nanjing, Hangzhou, Chengdu, and Urumqi, in December 2024 for a one-year trial period. The successful implementation during the pilot phase has validated its feasibility, paving the way for its national expansion.

Key Policy Parameters and Operational Requirements

The policy strictly applies to cross-border e-commerce retail export goods (9610 mode). Returned goods must be delivered to customs supervision sites or premises designated for such retail export business. This ensures compliance with regulatory standards while maintaining operational flexibility.

To participate in the cross-customs zone return service, enterprises must maintain standardized operations. They are required to have independent functional zones for processing returned goods and to open their production operation system data to customs or integrate it with customs information systems. These measures facilitate efficient supervision and data interoperability across different customs regions.

Addressing Industry Pain Points and Driving Growth

Cross-border e-commerce has emerged as a vital driver of China’s foreign trade growth. However, the complexity and cost of cross-border returns have long been a critical bottleneck hindering industry development. The new policy directly addresses these challenges by establishing a more efficient and cost-effective reverse logistics channel.

According to relevant officials from the General Administration of Customs, the policy aims to alleviate the industry’s pain points of "difficult returns, high costs, and lengthy cycles." By simplifying procedures and reducing logistics burdens, it not only improves the shopping experience for global consumers but also strengthens the international competitiveness of Chinese enterprises.

Furthermore, the policy synergises with the tax incentives for cross-border e-commerce export returns announced by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration in February 2026. Under this collaborative framework, goods re-imported within six months of export (excluding food) are exempt from import duties and import-related value-added tax and consumption tax. Export duties already paid are also refundable, creating a comprehensive support package that further reduces costs for businesses.

A Boost for High-Quality Foreign Trade Development

The nationwide rollout of the cross-customs zone return model reflects China’s commitment to optimising its business environment and supporting the high-quality development of cross-border e-commerce. As a key component of the country’s efforts to expand opening up, this policy is expected to stimulate export vitality, attract more global consumers, and foster the sustainable growth of the sector.

By streamlining return processes and reducing operational burdens, China is positioning its cross-border e-commerce industry for greater resilience and competitiveness on the global stage. This initiative not only benefits enterprises but also contributes to the stability and quality of China’s foreign trade, supporting broader economic development goals.