跨境购物须知

跨境购物须知

CROSS-BORDER SHOPPING TIPS

一、跨境电子商务零售进口商品的单次交易限值为人民币5000元，个人年度交易限值为人民币26000元。

二、完税价格超过5000元单次交易值但低于26000元年度交易限值，且订单下仅一件商品时，可以自跨境电商零售渠道进口，按照货物税率全额征收关税和进口环节增值税、消费税，交易额计入年度交易总额，但年度交易总额超过年度交易限值时，应按一般贸易管理。

三、已购买的电商进口商品仅限消费者个人使用的最终商品，不得进去国内市场再次销售。《关于完善跨境电子商务零售进口税收政策的通知》财关税［2018]49号

四、相关商品符合原产地有关质量、安全、卫生、环保、标识等标准或技术规范要求，但可能与我国标准存在差异。消费者自行承担相关风险。

五、相关商品等同于境外购买，可能无中文标签，消费者可通过网站查看商品中文电子标签。《关于完善跨境电子商务零售进口监管有关工作的通知》商财发［2018]48号

六、开展跨境电子商务零售进口业务的跨境电子商务企业、跨境电子商务企业境内代理人应对交易真实性和消费者（订购人）身份信息真实进行审核，并承担相应责任，身份信息未经国家主管部门或其授权的机构认证的，订购人与支付人应当为同一人。《关于跨境电子商务零售进出口商品有关监管事宜的公告》海关总署公告2018年第194号

CROSS-BORDER SHOPPING NOTICE

1. THE SINGLE TRANSACTION LIMIT FOR CROSS-BORDER E-COMMERCE RETAIL IMPORTED GOODS IS 5, 000YUAN, AND THE INDIVIDUAL ANNUAL TRANSACTION LIMIT IS 26, 000 YUAN.

2. FOR THE DUTY-PAID PRICE EXCEEDING THE SINGLE TRANSACTION LIMIT OF 5, 000 YUAN BUT LOWER THANFOR THE ANNUAL TRADING LIMIT OF 26, 000 YUAN, AND ONLY ONE COMMODITY UNDER THE ORDER, IT CANBE IMPORTED FROM THE CROSS-BORDER E-COMMERCE RETAIL CHANNEL, AND THE CUSTOMS DUTY AND

IMPORT LINK VALUE-ADDED TAX AND CONSUMPTION TAX SHALL BE LEVIED IN FULL ACCORDING TO THECARGO TAX RATE; BUT THE ANNUAL TRANSACTION TOTAL EXCEEDS THE ANNUAL TRANSACTION LIMIT, INACCORDANCE WITH GENERAL TRADE MANAGEMENT.

3. THE IMPORTED GOODS PURCHASED VIA CROSS-BORDER E-COMMERCE, ARE LIMITED TO FINAL GOODSAND BE USED BY CONSUMERS ONLY, AND SHALL NOT BE RESOLD IN THE DOMESTIC MARKET AGAIN.－＂NOTICE ON IMPROVING TAX POLICIES FOR CROSS-BORDER E-COMMERCE RETAIL IMPORTATION" ISSUEDBY THE MINISTRY OF FINANCE, THE GENERAL ADMINISTRATION OF CUSTOMS AND THE STATE ADMINISTRA-TION OF THE TAXATION (2018) 49－EFFECTIVE FROM 1ST JANUARY 2019

4. THE RELEVANT PRODUCTS MEET STANDARD OR TECHNICAL SPECIFICATIONS OF PLACE OF ORIGIN'SSAFETY, HEALTH, ENVIRONMENTAL PROTECTION, LABELING, ETC. , BUT MAY DIFFER FROM THE STANDARDSIN CHINA. CONSUMERS SHALL BEAR THE RELEVANT RISKS THEMSELVES.

5. RELATED PRODUCTS PURCHASED VIA CROSS-BORDER E-COMMERCE AND MAY NOT HAVE CHINESELABELS. CONSUMERS CAN CHECK THE CHINESE ELECTRONIC LABELS OF THE PRODUCTS THROUGH THE

WEBSITE.－＂NOTICE ON IMPROVING RELEVANT WORK ON SUPERVISION OF CROSS-BORDER E-COMMERCE RETAILIMPORTATION" ISSUED BY THE MINISTRY OF COMMERCE, THE MINISTRY OF FINANCE AND THE NATIONALDEVELOPMENT AND REFORM COMMISSION (2018) 48－EFFECTIVE FROM 28TH NOVEMBER 2018

6. CROSS-BORDER E-COMMERCE ENTERPRISES AND THEIR DOMESTIC AGENTS THAT CARRY OUTCROSS-BORDER E-COMMERCE RETAIL IMPORT BUSINESS SHOULD REVIEW THE AUTHENTICITY OF TRANS-ACTIONS AND THE IDENTITY INFORMATION OF CONSUMERS (PURCHASERS) , AND BEAR CORRESPONDINGRESPONSIBILITIES. FOR ONES ARE NOT CERTIFIED BY THE NATION COMPETENT DEPARTMENT OR ITSAUTHORIZED INSTITUTION, THE PURCHASER AND THE PAYER SHALL BE THE SAME PERSON.－＂ANNOUNCEMENT ON MATTERS CONCERNING THE SUPERVISION OF RETAIL IMPORT AND EXPORT INCROSS-BORDER E-COMMERCE"ANNOUNCEMENT OF THE GENERAL ADMINISTRATION OF CUSTOMS NO.194 (2018)－－EFFECTIVE FROM 10TH DECEMBER 2018