On March 27, 2020, the General Administration of Customs issued the Announcement on the Comprehensive Promotion of Supervision Measures for the Return of E-commerce Exports (the “Announcement”). The Announcement aims to optimize the business environment, promote trade facilitation, and enable the entry and export of e-commerce products so as to ensure the healthy development of e-commerce export business under the novel coronavirus epidemic. The Announcement came into force on the day of its issuance.
The Announcement stipulates the three types of business entities that are eligible to return goods, which includes e-commerce export enterprises, and e-commerce related enterprises within special areas (including special customs supervision areas and bonded logistics centers (Type B)) or the customs declaration enterprises retained by such enterprises (the “Eligible Enterprises “). The Eligible Enterprises may apply to the customs authority for conducting the return of goods that were exported under e-commerce retail, special area e-commerce, or overseas warehouse e-commerce.
The Eligible Enterprises may apply for the return of all or part of the goods listed in the original “The Peoples’ Republic of China Customs Export Declaration Form,” “The People’s Republic of China Customs E-commerce Retail Export Declaration List” and the “The People’s Republic of China Customs Export Recordation List.” However, they shall guarantee that the returning goods are the same as the goods that were originally exported. The returned goods may be shipped back individually or in batches, but they must be returned back to the country within 1 year from the date of export release.
Relevant enterprises are advised to pay attention to the contents of the Announcement and make proper customs declarations when returning goods.