On December 25, 2024, the Thirteenth Meeting of the Standing Committee of the Fourteenth National People's Congress adopted the Value-Added Tax Law of the People's Republic of China, which came into effect on January 1, 2026.1 The Law was adopted by the Standing Committee of the Fourteenth National People's Congress at its Thirteenth Meeting.

In the context of strengthening tax supervision and increasingly standardized enterprise exit mechanism, many enterprises are facing unclear historical accounts, centralized exposure of tax risks, complicated write-off process, etc." [...]

According to the Announcement of the Customs Tariff Commission of the State Council on the Tariff Adjustment Program for 2026, the import tariff rates and tariff lines of certain commodities will be adjusted from January 1, 2026 onwards.

In recent years, for e-commerce sellers who are deeply engaged in Southeast Asia, "commission increase" seems to have changed from a business change to a "regular program" that they have to face every year.

Thailand is reported to have introduced a tax on all imports purchased online on Jan. 1, a move the government said would create a "level playing field" for cheap local and imported goods. Deputy government spokeswoman Lalida Persiwatana said the measure ended a long-standing tax exemption for goods worth less than 1,500 baht bought directly from overseas suppliers through e-commerce platforms.