close
Share with your friends
kpmg-logo.jpg
  • Insights
  • Industries
  • Services
  • Careers Open in new tab or window
  • About us
kpmg-logo.jpg

KPMG Personalization

Register an account
Get the latest KPMG thought leadership directly to your individual personalized dashboard
  • Home ›
  • New Import Tax Polices for Cross-border E-commerce

China’s New Import Tax Polices for Cross-border E-commerce worth the attention of the whole industry

New Import Tax Polices for Cross-border E-commerce

China Tax Alert - Issue 14, March 2016

China Tax Alert

In order to create a fair market environment and facilitate the sound development of cross-border e-commerce retail imports, the Ministry of Finance, General Administration of Customs and State Administration of Taxation jointly issued the Circular of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on the Tax Policy for Cross-border E-commerce Retail Imports (Cai Guan Shui [2016] No. 18) on 24 March 2016 to adjust the tax policy for cross-border e-commerce retail (business to customer, or B2C) imports. In addition to the cross-border e-commerce channel for retail imports, there exist other channels for importing personal articles in China. Therefore, in order to improve the policy of import tax on imported articles, the Customs Tariff Commission of the State Council issued the Circular of the Customs Tariff Commission of the State Council on Issues Pertaining to the Adjustment of Import tax for Imported Articles (Shui Wei Hui [2016] No. 2) on 16 March 2016 to revise the classification of imported articles and to adjust corresponding import tax rates of imported articles. The two circulars will take effect on and from 8 April 2016.

Download pdf (223.6 KB)

© 2025 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Chinese Mainland, KPMG, a Macau (SAR) partnership, and KPMG, a Hong Kong (SAR) partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the
independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://kpmg.com/governance.

京ICP备12028186号-1
京公网安备11010102003233号

Connect with us

  • Find office locations kpmg.findOfficeLocations
  • kpmg.emailUs
  • Social media @ KPMG kpmg.socialMedia

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Welcome 

Browse articles, set up your interests, or View your library.

Dashboard

Welcome 

You've been a member since

Dashboard
  • Legal
  • Privacy
  • Accessibility
  • Sitemap
  • Help
  • Glossary
  • Legal
  • Privacy
  • Accessibility
  • Sitemap
  • Help
  • Glossary
  • Contact
  • Office locations
  • Media
  • Events
  • Contact
  • Office locations
  • Media
  • Events

Request for proposal

Subscription

Subscription

E-mail address is invalid.

© 2025 KPMG LLP, a Cayman Islands limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://kpmg.com/governance.

close