Cross-border e-commerce (CBEC) has been used to supply Chinese
consumers for many years. Yet it has been fairly unregulated in
many aspects. On the first January 2019, the Chinese government
issued, updated and imposed new rules on cross-border trade:
- The Cross-border E-commerce Retail Imports Regulation
("The Circular");
- The Notice of Improving the Tax Policy of Cross-border
E-commerce Retail Imports Regulation ("The
Notice"); and
- The Goods List of Cross-border E-commerce Retail Imports
Regulation ("Goods List").
CBEC is defined in the Circular as Chinese domestic consumers
purchasing goods from overseas via third party platform operators
of CBEC and transporting the goods into the country through
net-purchasing bonded imports (B2B2C) or direct purchasing of
imports (B2C). The goods purchased must meet the following
criteria:
