Enterprise Caiying Weekly News Brief｜Advertising expense deduction ratio clarified, Amazon mandatory IEN numbering, Asian e-commerce to reach US$2 trillion
Published: 2026-01-14
New policy on finance and taxation: new rules on pre-tax deduction of advertising expenses
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The Ministry of Finance and the State Administration of Taxation Announcement No. 16 of 2025 made it clear that in 2026-2027, the publicity expenses for cosmetics, pharmaceuticals, beverages (excluding alcoholic beverages) manufacturing or sales enterprises should not exceed 30% of the current year's revenue, and overspending can be carried forward. Affiliated enterprises to sign an apportionment agreement can be transferred to the amount of deduction, tobacco companies are not allowed to deduct publicity expenses, the old policy is repealed simultaneously.
The
Cross-border dynamics: eBay launches new credit note to help simplify reporting
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Beginning January 1, 2026, eBay will offer all U.S. sellers a new "credit note" that clearly displays fees, platform charges, and deductible tax amounts. Each credit note will specify the amount of the credit and be associated with the original invoice number, making it easier for sellers to reconcile their accounts, prepare tax returns and file them.
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Cross-border dynamics:TikTok Shop goes live with One Merchant Sells Worldwide feature
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A few days ago, TikTok Shop launched the "One Merchant Sells Globally" function, which is open to cross-border self-operated (POP) merchants. Merchants only need to log in to one backend to manage multiple overseas stores synchronously, which supports fast store opening, unified view of sales and traffic data of various markets, cross-country order and user evaluation interoperability, and centralized handling of customer messages from various countries.
Cross-border dynamics:Amazon UK mandates IEN numbering
Amazon UK has released the latest compliance requirements: all shipments entering the UK operations center must provide an Import Entry Number (IEN), otherwise the seller will be restricted from new shipments. IEN is a unique number generated by Customs after the completion of the goods clearance in the UK, which is used to prove the legal entry and tax declarations.
Overseas Insight: Asia's Online Retail to Reach $2 Trillion by 2025
Asia's online retail market sales are expected to reach $2 trillion in 2025, accounting for nearly $60% of total global online retail sales.Southeast Asia has emerged as one of the fastest-growing e-commerce markets in the world, with the Philippines and Malaysia registering CAGRs of $25% and $23%, respectively.Digital transformation has become a core driver of growth, and the construction of digital infrastructures in South Asian countries is still at an accelerated stage.
Overseas Insight: Pet Care Market to Surpass $207 Billion by 2025
The global pet care market is expected to reach $207 billion by 2025. The trend of pet humanization is becoming a core driver of market growth - 68% Gen Z and 69% Millennials consider pets as family members, and this consumer philosophy is driving products towards premiumization. Demand for functional health products is growing significantly, and the share of digital channels continues to increase.
International information: Indonesia's new rules port backlog overdue will be disposed of
The new regulations of the Ministry of Finance of Indonesia stipulate that goods that have been backlogged in ports for more than 30 days will be classified as "non-controlled goods" and transferred to customs warehouses and charged storage fees. Goods with a 60-day "remediation period", overdue customs clearance will face auction, destruction or nationalized disposal. The regulations will come into force at the end of March 2026.
INTERNATIONAL INFORMATION: Nordic blizzard disrupts operations at core ports
Northern Europe has recently been hit by severe cold and snowstorms that have severely disrupted operations at core ports such as Hamburg and Rotterdam. Snowfall and freezing led to terminal loading and unloading stagnation, road and rail disruptions, Hapag-Lloyd and other shipping companies warned that cargo will be generally delayed, and the additional costs incurred by the shipper to bear. Cross-border merchants need to plan ahead to avoid losses.
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