- Cross-border e-commerce retail import (跨境电商零售进口) lets foreign brands sell to Chinese consumers without a full general-trade product registration, using two customs models: bonded import (网购保税进口, code 1210) and direct purchase import (直购进口, code 9610).
跨境电商零售进口让外国品牌无需完成一般贸易的完整产品注册即可向中国消费者销售，采用两种海关模式：网购保税进口（监管代码 1210）与直购进口（监管代码 9610）。- Goods must appear on the official “positive list” (跨境电商零售进口商品清单) — currently around 1,476 HS-code items covering apparel, cosmetics, food & beverage, electronics, toys and more; items not on the list cannot be sold via this channel.
商品须列入官方”正面清单”（跨境电商零售进口商品清单）——目前约 1,476 个税则号列，涵盖服装、化妆品、食品饮料、电子、玩具等；未列入清单的商品不得经此渠道销售。- Preferential tax applies within limits: single-transaction limit ¥5,000 and annual limit ¥26,000 per person; import tariff is provisionally 0%, and import VAT + consumption tax are levied at 70% of the statutory amount.
限额内享受优惠税收：单次交易限值 5,000 元、个人年度限值 26,000 元；关税暂设 0%，进口环节增值税与消费税按法定应纳税额的 70% 征收。- The regime rests on “three-order comparison” (三单比对): the platform, payment and logistics operators must each transmit signed electronic data (order, payment, logistics) to Customs for cross-checking.
该制度以”三单比对”为基础：平台、支付与物流经营者须各自向海关传输经电子签名的订单、支付、物流电子数据以供交叉核验。- Consumers are the “importer of record” for personal use only — goods bought this way cannot be resold, and buyer identity must be verified; a return window (30 days to apply, 45 days to return) restores the annual quota.
消费者仅作为”个人自用”的进口人——所购商品不得二次销售，且须核验购买人身份；退货窗口（30 日内申请、45 日内退回）可恢复年度额度。- Bonded import (1210) pre-positions bulk stock in a special customs supervision zone for fast last-mile delivery; direct import (9610) ships parcel-by-parcel from an overseas warehouse after each order.
网购保税进口（1210）将批量货物预先备货于海关特殊监管区域以实现快速末端配送；直购进口（9610）则在每笔订单后从海外仓逐件寄送。- Cross-border retail import is a market-testing on-ramp; scaling up or selling off-list products eventually pushes brands toward general-trade import with full product registration and Chinese labelling.
跨境电商零售进口是市场试水的入口；规模扩大或销售清单外商品，最终会推动品牌转向需完整产品注册与中文标签的一般贸易进口。
Cross-Border E-Commerce Retail Import: how foreign brands reach Chinese consumers via bonded and direct models | 跨境电商零售进口：外国品牌如何经保税与直购模式触达中国消费者
Overview
For a foreign brand testing the China market, cross-border e-commerce retail import (跨境电商零售进口) is often the fastest, lowest-friction way in. Instead of the full general-trade path — with mandatory product registration, Chinese labelling and higher taxes — a brand can sell to Chinese consumers through a recognized platform, ship via bonded warehouses or overseas fulfilment, and benefit from preferential import tax within personal-use limits.
But the channel has firm boundaries: only goods on an official positive list, only within per-person value limits, only for personal use (no resale), and only under a data-driven “three-order comparison” supervision system. This guide explains the two customs models, the tax and quota rules, the compliance mechanics, and when a brand should graduate to general-trade import — grounded in the joint rules of the Ministry of Finance, MOFCOM, NDRC, Customs, the tax authority and SAMR.
What the channel is — and who’s who
Cross-border e-commerce retail import is a transaction in which a consumer in China buys, via a cross-border e-commerce platform, goods that are then delivered under cross-border retail supervision. The key parties:
- Cross-border e-commerce enterprise (跨境电商企业): the overseas-registered seller that owns the goods.
- Platform operator (跨境电商平台): registered in China, providing the marketplace, rules and matching.
- Domestic service providers: China-registered agents handling declaration, payment, logistics and warehousing, who transmit data to Customs and bear corresponding responsibility.
- Consumer: the domestic buyer, treated as the importer for personal use.
Two customs models: 1210 vs 9610
- Bonded import — “网购保税进口” (customs code 1210): the e-commerce enterprise ships goods in bulk into a special customs supervision zone or bonded logistics centre in China ahead of demand. When a consumer orders and pays, the parcel ships directly from the domestic bonded warehouse. This model gives fast last-mile delivery and suits high-velocity SKUs.
- Direct purchase import — “直购进口” (customs code 9610): goods sit in the enterprise’s overseas warehouse; after each order, the enterprise ships from abroad, the parcel clears Chinese customs, and enters domestic delivery. This model needs no pre-stocked inventory in China and suits long-tail or higher-value items.
A subset of listed goods (certain animal/plant products such as dairy, eggs, honey, nuts, fresh fruit, spices, rice, meat, cocoa) may only enter via 1210 bonded import, reflecting quarantine rules on items barred from direct postal/express entry.
The positive list
Cross-border retail import may only sell goods on the Cross-Border E-Commerce Retail Import Commodity List (跨境电子商务零售进口商品清单) — the “positive list.” Since 2016, the Ministry of Finance, NDRC, Customs and others have jointly revised it several times; the current list runs to roughly 1,476 tariff-code (HS) items, covering apparel and footwear, cosmetics and skincare, food and beverage, sports goods, toys and stationery, and electronics. A 2022 adjustment (Finance and eight ministries) added items such as ski equipment, dishwashers and tomato juice and removed one item.
Off-list goods cannot be sold through this channel — they must go through general-trade import. Some listed items also carry per-person annual quantity caps (e.g., certain sugars capped at 2 kg/person/year; rice at 20 kg/person/year), noted in the list’s remarks column.
Tax and value limits
Under the *Notice on Improving the Tax Policy for Cross-Border E-Commerce Retail Imports* (Finance, Customs, State Taxation Administration):
- Single-transaction limit: ¥5,000. Annual limit per person: ¥26,000.
- Within the limits: import tariff provisionally 0%; import VAT and consumption tax at 70% of the statutory payable amount (no duty-free allowance).
- If a single order exceeds ¥5,000 but is one indivisible item and the annual limit is not exceeded, it may still go through the cross-border channel, but tariff and import VAT/consumption tax are levied in full at the goods rate, and the amount counts toward the annual total.
- Exceeding the annual limit means the goods must be handled as general-trade imports (or returned).
- The annual quota resets each calendar year (zeroed on 31 December, restarts 1 January).
Supervision: the “three-order comparison”
Before declaration, the platform (or the enterprise’s domestic agent), the payment enterprise and the logistics enterprise must each transmit signed electronic data — the order, payment and logistics records — to Customs. Customs cross-checks these “three orders” (三单比对) to confirm the transaction is genuine.
Additional controls:
- Identity verification: the platform must verify the authenticity of the transaction and of the buyer’s identity. Where the buyer’s identity is not verified by an authorized national body, the payer and orderer must be the same person.
- No resale: goods bought through cross-border retail import are for personal use only and may not be resold domestically.
- Returns: the return enterprise may apply within 30 days of release and return the goods within 45 days; the tax is then not collected and the consumer’s annual quota is adjusted back (Customs Announcement No. 45 of 2020).
When to graduate to general trade
Cross-border retail import is a superb market-testing on-ramp, but it has a ceiling. A brand should plan the transition to general-trade import when it wants to:
- sell products not on the positive list;
- serve B2B buyers or offline retail (not just consumer personal-use);
- exceed per-person limits at scale; or
- build a registered, Chinese-labelled product with full domestic distribution rights.
General trade brings full product registration/filing, Chinese labelling and standard import taxes — more overhead, but no channel ceiling. Many foreign brands run both in parallel: cross-border retail for launch and testing, general trade for scale.
What to do next
- Check the positive list for your product’s HS code before committing to the channel.
- Choose the model: 1210 bonded for fast-moving SKUs; 9610 direct for long-tail/high-value.
- Partner with a compliant platform and domestic service providers who can transmit the three-order data.
- Design pricing around the tax rule (0% tariff + 70% VAT/consumption tax within limits).
- Communicate the personal-use / no-resale and quota rules clearly to customers.
- Plan the general-trade path early if you intend to scale or sell off-list items.
- Keep records of orders, payments, logistics and returns for Customs verification.
Sources
- Notice on Improving the Regulation of Cross-Border E-Commerce Retail Imports (MOFCOM, NDRC, Ministry of Finance, GACC, State Taxation Administration, SAMR) — www.mofcom.gov.cn.
- Notice on Improving the Tax Policy for Cross-Border E-Commerce Retail Imports (Ministry of Finance, GACC, State Taxation Administration) — www.mof.gov.cn.
- Announcement on Adjusting the Cross-Border E-Commerce Retail Import Commodity List (Ministry of Finance and eight departments, 2022) — Ministry of Finance / MOFCOM: www.mofcom.gov.cn.
- GACC Announcement No. 194 of 2018 on the supervision of cross-border e-commerce retail import/export goods; GACC Announcement No. 45 of 2020 on returns — General Administration of Customs: www.customs.gov.cn.
Related reading
- E-commerce market entry for foreign brands
- Import-export licensing & customs clearance
- Cross-border data transfer rules (PIPL)
跨境电商零售进口：外国品牌如何经保税与直购模式触达中国消费者
概述
对试水中国市场的外国品牌而言，跨境电商零售进口往往是进入门槛最低、最快捷的通路。无需走一般贸易的完整路径——强制产品注册、中文标签与更高税负——品牌即可通过合规平台向中国消费者销售，经保税仓或海外履约发货，并在个人自用限额内享受优惠进口税。
但该通路边界清晰：仅限官方正面清单内商品、仅限个人限额内、仅限个人自用（不得转售）、且须接受数据驱动的“三单比对”监管体系。本指南依据财政部、商务部、发改委、海关总署、税务总局与市场监管总局的联合规则，说明两种海关模式、税收与额度规则、合规机理，以及品牌何时应升级至一般贸易进口。
通路是什么——各方角色
跨境电商零售进口，是指中国境内消费者通过跨境电商平台购买、并按跨境零售监管方式运递进境的交易。主要各方：
- 跨境电商企业： 自境外向境内销售、拥有货权的境外注册卖方。
- 平台经营者： 在境内登记，提供交易场所、规则与撮合。
- 境内服务商： 在境内登记、办理申报/支付/物流/仓储并向海关传输数据、承担相应责任的代理方。
- 消费者： 作为个人自用进口人的境内购买人。
两种海关模式：1210 与 9610
- 网购保税进口（监管代码 1210）： 电商企业以海外集采、批量报关方式提前将商品运入境内海关特殊监管区域或保税物流中心。消费者下单付款后，包裹直接从境内保税仓发出。该模式末端配送快，适合高周转 SKU。
- 直购进口（监管代码 9610）： 商品存放于企业的海外仓；每笔订单后从境外发货，包裹清关后进入国内派送。该模式在华无需备货，适合长尾或高价商品。
清单商品中有一部分（乳制品、蛋、蜂蜜、坚果、鲜果、香料、大米、肉类、可可等特定动植物产品）只能经 1210 网购保税进口进境，反映了对禁止邮寄/快件直购进境物品的检疫要求。
正面清单
跨境电商零售进口仅能销售《跨境电子商务零售进口商品清单》（”正面清单”）内商品。自 2016 年起，财政部、发改委、海关总署等多次联合修订；现行清单约 1,476 个税则号列（HS），涵盖服装鞋帽、美妆护肤、食品饮料、运动用品、玩具文具与电子产品。2022 年一次调整（财政部与八部委）新增滑雪用具、家用洗碟机、番茄汁等，并删除 1 项。
清单外商品不得经此渠道销售，须走一般贸易进口。部分清单内商品还设有个人年度数量上限（如部分糖类每人每年合计不超过 2 公斤、大米每人每年不超过 20 公斤），标注于清单备注栏。
税收与限额
依据《财政部 海关总署 国家税务总局关于完善跨境电子商务零售进口税收政策的通知》：
- 单次交易限值 5,000 元。个人年度限值 26,000 元。
- 限额内：关税暂设 0%；进口环节增值税与消费税按法定应纳税额的 70% 征收（无免税额度）。
- 单次订单超过 5,000 元但为一件不可分割商品且未超年度限值的，仍可经跨境渠道进口，但按货物税率全额征收关税与进口环节增值税/消费税，交易额计入年度总额。
- 超过年度限值的，须按一般贸易办理（或退运）。
- 年度额度按自然年计算（12 月 31 日清零，1 月 1 日重启）。
监管：三单比对
申报前，平台（或企业境内代理人）、支付企业与物流企业须各自向海关传输经电子签名的订单、支付、物流数据。海关对“三单”（三单比对）交叉核验，以确认交易真实。
其他控制：
- 身份核验： 平台须核验交易真实性与购买人身份真实性。身份未经国家授权机构认证的，支付人与订购人应为同一人。
- 不得转售： 跨境零售进口商品仅供个人自用，不得在境内二次销售。
- 退货： 退货企业可在放行之日起 30 日内申请、45 日内运回；相应税款不予征收，并回调消费者年度额度（海关总署 2020 年第 45 号公告）。
何时升级至一般贸易
跨境零售进口是极佳的市场试水入口，但存在天花板。品牌在以下情形应规划转向一般贸易进口：
- 销售正面清单外产品；
- 服务 B2B 买家或线下零售（而非仅消费者个人自用）；
- 规模化突破个人限额；或
- 打造已注册、带中文标签、拥有完整境内分销权的产品。
一般贸易需完整的产品注册/备案、中文标签与标准进口税——成本更高，但无渠道天花板。许多外国品牌双轨并行：跨境零售用于上市与试水，一般贸易用于放量。
下一步建议
- 先查正面清单中你产品的 HS 编码，再决定是否采用该渠道。
- 选择模式： 快消 SKU 用 1210 保税；长尾/高价用 9610 直购。
- 对接合规平台与境内服务商，确保可传输三单数据。
- 围绕税规设计定价（限额内 0% 关税 + 70% 增值税/消费税）。
- 向客户清晰说明个人自用/不得转售与额度规则。
- 及早规划一般贸易路径，以备放量或销售清单外商品。
- 留存订单、支付、物流与退货记录，供海关核验。
来源
- 《关于完善跨境电子商务零售进口监管有关工作的通知》（商务部、发改委、财政部、海关总署、税务总局、市场监管总局）——www.mofcom.gov.cn。
- 《财政部 海关总署 国家税务总局关于完善跨境电子商务零售进口税收政策的通知》——www.mof.gov.cn。
- 《关于调整跨境电子商务零售进口商品清单的公告》（财政部等八部门，2022）——财政部/商务部：www.mofcom.gov.cn。
- 海关总署 2018 年第 194 号公告（跨境电子商务零售进出口商品监管）；海关总署 2020 年第 45 号公告（退货）——海关总署：www.customs.gov.cn。
相关阅读
- 外国品牌的电商入华
- 进出口许可与海关清关
- 跨境数据传输规则（个保法）