The year 2026 is a "watershed" for cross-border e-commerce tax regulation. Platform data directly connected to the tax, personal account penetration supervision, customs declaration information network verification - every income is exposed to the supervision.

Today, we will use an article to thoroughly explain the core differences, applicable scenarios and processing points of ODI filing and No. 37 registration, so as to help you take every step to stabilize cross-border investment under the complicated international situation.

The biggest headache for cross-border e-commerce sellers is "no invoice for goods" - not being able to obtain VAT invoices means that there is no hope for export tax refunds, high tax costs, and it is even more difficult to operate in a compliant manner.

Goods issued to sell, back to pay taxes - this used to be the cross-border sellers the most headache "double loss". But now, the new policy introduced by the state, directly help sellers to return the cost of transportation down.

In February 2026, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued Circular No. 16 of 2026, which extends the tax incentives for cross-border e-commerce exports of returned goods to December 31, 2027. This seemingly short notice means real savings for cross-border sellers.
Today we're going to break down this policy and help you figure out exactly how much you're going to save and what you can do to secure that discount.

Recently, Shenzhen cross-border e-commerce circle of friends, almost all are discussing the same thing: March 9 in the Hong Kong Convention and Exhibition Center concluded in the 10th Ali International Station cross-border e-commerce professionals.

The industry event, which brought together Hong Kong Invest Hong Kong, the Hong Kong Productivity Council, and Shenzhen's "Overseas e-Stop", did not remain at the level of vague "strengthening cooperation", but released a series of concrete signals that can change our daily operating costs.

Looking over the information flowing out of the scene, combined with the recent Guangdong Province and the General Administration of Customs issued a few heavy documents in succession, a clear conclusion in front of us: Shenzhen and Hong Kong cross-border e-commerce synergistic development, this time it is the real deal on the ground. Moreover, each knife is precisely cut in the seller's long-standing pain points - slow logistics, heavy tax burden, compliance difficulties, expensive funds.

Today's article, we do not talk about macro-strategy, only from the perspective of an ordinary seller's business, dismantling the wave of "Twin Cities Synergy" in the end to help us solve what practical problems.