Cross-border e-commerce exports from China (9610, 9710, 9810) did not sell or were returned: can they come back, and is there tax?
Yes, they can come back. Goods exported as e-commerce retail exports (9610), overseas-warehouse exports (9810) or special-zone e-commerce exports can be returned in full or in part within 1 year of export release (GACC Announcement No. 44 of 2020). From 2026-04-01, 9610 goods can also be returned through a different customs district (No. 24 of 2026). Tax: goods exported under codes 1210, 9610, 9710 or 9810 between 2026-01-01 and 2027-12-31 and returned in original condition within 6 months of export because they did not sell or were returned by buyers (food excluded) are exempt from import duty, import VAT and consumption tax (MOF, GACC and STA Announcement No. 16 of 2026).
- Applies to
- Sellers and customs brokers that export from China under the cross-border e-commerce customs codes (9610, 9710, 9810, 1210) and have unsold or returned stock abroad.
Rules at a glance
| Question | Rule | Source |
|---|---|---|
| What can be returned | E-commerce retail exports (9610), special-zone exports and overseas-warehouse exports (9810); all or part of the goods on the original declaration | GACC Announcement No. 44 of 2020 (from 2020-03-27) |
| Deadline | Re-imported within 1 year of export release, singly or in bulk | Same |
| Different customs district | 9610 only; only to customs sites that handle e-commerce retail exports | GACC Announcement No. 24 of 2026 (from 2026-04-01) |
| Tax exemption | Codes 1210, 9610, 9710, 9810; unsold or returned; back in original condition within 6 months of export; food excluded; no import duty, VAT or consumption tax, and export duty paid can be refunded | MOF, GACC and STA Announcement No. 16 of 2026 (2026-01-01 to 2027-12-31) |
| "Original condition" | Concerns the product, not necessarily unopened packaging: same smallest form as at export, no added parts, no processing; unpacking, inspection, installation and testing are allowed; goods should generally be unused, with an exception for qualifying trial use | Same, Article 3 |
| Code 1210 start date | The 6 months run from departure from the special customs supervision area or Type B bonded logistics centre, and goods must return to the domestic area outside those zones | Same, Article 1 |
About 9710 (B2B direct export): the tax exemption names 9710, but the No. 44 returns announcement does not list it among its three categories. Ask your customs broker or local customs how to declare a 9710 return.
What you can do yourself
- Count two separate limits: the 6 months for the tax exemption under No. 16 (for 1210, from departure from the bonded zone), and the 1 year returns limit in No. 44, which applies to the 9610, 9810 and special-zone exports it covers, not to every return.
- Keep evidence of the reason: for buyer returns, the platform's return or refusal records and a return agreement; for unsold stock, a company self-declaration.
- Keep the product unaltered: no added parts, no processing; unpacking for inspection does not by itself break "original condition". If goods were used, check whether the trial-use exception applies and keep evidence.
- Ask the broker who made the export declaration to declare the return against the original declaration.
- If you already received an export tax rebate, you must repay it and use the certificate of repaid or unclaimed export rebate to get the exemption.
When to use a licensed professional
- A customs broker, if the goods were exported under 9710 or you are unsure which customs code was used.
- A tax adviser or accountant, for repaying rebates and booking the return.
Check before you pay, and warning signs
- Ask the broker to state which announcement they will use, which customs site, a fee breakdown and the documents you need to provide.
- "Tax-free even after 6 months", "no return records needed" or "food is exempt too": those cases do not qualify for this relief; any other lawful treatment must be checked separately.
Unknowns
- The text of GACC Announcement No. 167 of 2024 (cross-district returns pilot) was not obtained.
- No specific returns rule for 9710 was found.
- Local procedures and the list of customs sites follow each customs district's own notices.
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