{"id":8154,"date":"2026-03-12T17:05:18","date_gmt":"2026-03-12T09:05:18","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=8154"},"modified":"2026-03-12T17:05:19","modified_gmt":"2026-03-12T09:05:19","slug":"%e5%87%ba%e5%8f%a3%e9%80%80%e8%bf%90%e5%85%8d%e7%a8%8e%e6%94%bf%e7%ad%96%e6%b7%b1%e5%ba%a6%e8%a7%a3%e8%af%bb%ef%bc%9a6%e4%b8%aa%e6%9c%88%e5%86%85%e5%8e%9f%e7%8a%b6%e9%80%80%e8%bf%90%ef%bc%8c%e5%8d%96","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/8154","title":{"rendered":"In-depth explanation of the export return tax exemption policy: how much money can sellers save by returning goods in their original condition within 6 months?"},"content":{"rendered":"
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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.<\/p>\n<\/blockquote>\n\n\n\n

In February 2026, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued Announcement No. 16 of 2026, which extended the tax incentives for cross-border e-commerce exports of returned goods to December 31, 2027<\/a>. This seemingly short notice means real savings for cross-border sellers.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

I. The core of the policy: which returned goods can be exempted from tax?<\/h4>\n\n\n\n

The core of Notice 16 is not complicated, but there are a few key thresholds that must be figured out<\/a>::<\/p>\n\n\n\n

Applicable time<\/strong>: Merchandise declared for export between January 1, 2026 and December 31, 2027<\/p>\n\n\n\n

Applicable regulatory codes<\/strong>: 1210 (bonded e-commerce), 9610 (cross-border e-commerce retail export), 9710 (cross-border e-commerce B2B direct export), 9810 (cross-border e-commerce export overseas warehouse)<\/p>\n\n\n\n

Time frame for return shipments<\/strong>:: Returned for re-entry in their original condition within 6 months from the date of export. Note in particular that for 1210 merchandise, the six-month period is counted from the \"date of departure from the zone\", not from the time of entry into the zone.<\/a>The<\/p>\n\n\n\n

Reason for application<\/strong>: Returned shipments for reasons of demurrage or return<\/p>\n\n\n\n

Excluded commodities<\/strong>: Food items are not eligible for this offer<\/p>\n\n\n\n

Applicable product status<\/strong>: It must be \"returned in its original condition\" - the smallest merchandise form is essentially the same as when it was originally exported, with no additional accessories or parts, processing or modification.<\/a>The<\/p>\n\n\n\n

As to what is \"original condition\", the announcement gives a relatively loose interpretation: after unpacking, inspection (chemical), installation, debugging and other operations that do not change the core form and function of the goods can still be considered as \"original condition\". In principle, the goods should not have been used, but if only after the trial can be found to be poor quality, or can be proved to be returned by the customer after the trial, can also be regarded as compliant with the requirements.<\/a>The<\/p>\n\n\n\n

Second, how much can sellers save? Let's do the math.<\/h4>\n\n\n\n

Scenario 1: Return of high-tariff goods<\/strong><\/p>\n\n\n\n

Suppose you export a shipment of furniture to the United States that needs to be returned due to slow sales. The shipment is exported with a declared value of $100,000, and the import tariff rate is assumed to be 10%.<\/p>\n\n\n\n