China Cross-Border E-Commerce Retail Import Policy
China Cross-Border E-Commerce Retail Import Policy is the tax and customs regime, effective April 8, 2016, that taxes consumer goods bought from overseas sellers through approved platforms instead of under the older personal postal tax.
What it requires
Goods must appear on the positive list of permitted retail import products and move through approved platforms, with order, payment and logistics data matched for customs. Within limits of RMB 5,000 per transaction and RMB 26,000 per buyer per year, in effect since January 1, 2019, customs duty is zero and import VAT and consumption tax are charged at 70 percent of the normal amount. Single orders above RMB 5,000 pay full duty and taxes, and goods are for personal use, not resale.
Why it matters
This policy shapes how foreign brands sell to Chinese consumers, through bonded warehouse models (customs code 1210) or direct shipping (code 9610), and so decides where inventory sits. A cosmetics brand can store stock in a bonded zone in Hangzhou or Shanghai and ship each order after the buyer pays, avoiding first-import registration that general trade would require for many products. Operators must keep the order, payment and logistics data aligned, because mismatches block clearance.
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Not legal advice.