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“China haul” has become an operational shopping channel: in January–July 2026 overseas visitors spent RMB 263.6 billion in China, up 27.8% year on year, and the number claiming departure tax refunds more than tripled. In the first half of 2026 alone, refund visitors were up 366% year on year, with refunded sales and refund amounts up 69%.
“中国购物开箱”已成为可运营的购物通道：2026 年 1 至 7 月，境外人员在华消费 2636 亿元，同比增长 27.8%，办理离境退税的境外旅客数量同比增长三倍以上；仅 2026 年上半年，办理退税人数同比增长 366%，退税商品销售额与退税额同比增长 69%。

The refund desk is now inside the mall, not just at the airport: China has about 16,000 refund shops and more than 8,000 shops offering instant refunds. Shanghai runs 25 city-level payout points plus 17 mall-based counters, Shenzhen has 14 payout points and over 1,000 instant-refund shops, and Beijing offers city-wide handling at any payout point.
退税台已经从机场搬进商场：全国退税商店约 1.6 万家，提供”即买即退”的商店超 8000 家。上海布局 25 个全市退付点加 17 个商圈集中退付点，深圳有 14 个集中退付点、超 1000 家”即买即退”商店，北京实行”全城退税、一点通办”。

Three formats coexist: an instant-refund shop that pays on the spot against a credit-card pre-authorisation, a mall or district payout counter that serves any shop in the area, and port counters or self-service machines at departure.
三种形态并存：店内现场办理的”即买即退”商店、服务商圈内任意门店的集中退付点，以及离境口岸的退付柜台与自助机。

Instant refunds are an advance, not a final payment: the visitor signs an agreement, blocks the amount on a credit card, receives RMB equal to the refund on the spot, and must still clear customs and leave within 28 days — otherwise the pre-authorisation is collected.
“即买即退”是先付后退，不是最终结算：旅客签署协议、办理信用卡预授权、现场领取与退税款等额的人民币，仍须在 28 天内经海关验核并离境，否则预授权将被扣回。

A refund needs four conditions at once: a designated refund shop, RMB 200 spent in the same shop on the same day, unused goods, and departure within 90 days with the goods carried or checked in by the buyer.
退税须同时满足四个条件：在指定退税商店购物、同日同店消费满 200 元、物品尚未启用、且在 90 天内由本人随身携带或随行托运出境。

Carrying goods out and shipping them out are different legal routes: personal postal articles are capped at RMB 800 per parcel to Hong Kong, Macao and Taiwan and RMB 1,000 elsewhere, while parcels under codes 9610, 9710 or 9810 clear as cross-border e-commerce exports.
随身携带与寄递出境是两条不同的法律通道：个人邮递物品寄往港澳台每次限值 800 元、寄往其他国家和地区 1000 元；按 9610、9710 或 9810 代码申报的包裹则按跨境电子商务出口清关。

Counterfeits are the biggest avoidable risk: under Article 31 of the Customs IPR Protection Regulation, personal items exceeding self-use and reasonable quantities that infringe IP rights are handled as infringing goods.
仿冒品是最大的可避免风险：依据《知识产权海关保护条例》第三十一条，超出自用合理数量且侵权的个人携带或邮寄物品，按侵权货物处理。

Cross-region recognition has limits: the 28-day window does not mean any port will do — instant refunds are portable only across regions and ports that have implemented mutual recognition, so confirm the departure point before relying on it.
异地互认有范围：28 天期限并不意味着任意口岸都能办——”即买即退”的可携带性只覆盖已实现互认的地区与口岸，出发前先确认离境点。

The “China Haul” 2026 Playbook: What to Buy, Where, and How to Get It Home | 2026 年”中国购物开箱”实操手册：买什么、在哪买、怎么带回去

Overview

“China haul” began as a video format: a creator opens a box of goods bought in China and walks viewers through each item. In 2026 it is something more concrete — a shopping route with its own policy infrastructure, logistics options and compliance tripwires.

What changed most visibly this year is where the refund happens. Until recently, the tax refund was an airport ritual: queue at a counter, hand over forms, wait for a card credit weeks later. That model is being replaced. Refund counters now sit inside mainstream shopping malls and pedestrian districts, and in many stores the money arrives before the visitor leaves the till.

This piece looks at the route from the buyer’s side: what is selling, where the four main types of venue sit, how the mall-based refund counters actually work, the two very different ways of getting goods out of China, and the checks worth running before payment. Visa-free entry and the legal basis of the refund were covered in an earlier article in this series and appear here only as inputs to the buying decision.

Three layers of policy underneath

Entry first. In the first half of 2026, foreign arrivals reached 22.914 million, up 20.4% year on year, of which 17.815 million entered visa-free — 77.7% of the total.

Spending moved faster than arrivals. At its press conference on 3 September 2026, the Ministry of Commerce reported that overseas visitors spent RMB 263.6 billion in China in January–July 2026, up 27.8%, and that the number completing departure tax refunds had more than tripled. For the first half of the year, the State Taxation Administration put refund visitor growth at 366%, with refunded sales and refund amounts up 69%. For the whole of 2025, national refund sales had already nearly doubled, a single year roughly equal to the previous decade combined, with 270,000 visitors claiming refunds — three times the prior year.

Exit rules were rebuilt by the six-department notice of 12 May 2026 (Shang Xiao Fei Fa No. 74 of 2026), the package widely called “version 2.0”. From 1 July 2026, applications below RMB 10,000 are randomly inspected at a set proportion rather than checked one by one, while those at or above RMB 10,000 are still verified individually; customs and refund agencies may confirm applications and invoices online, ending the paper requirement; instant refunds became mutually recognised across regions; and the departure window for instant-refund purchases was standardised at 28 days. Beijing’s refund application volume rose 225% year on year in the first month of the new rules.

Retail capacity grew alongside. A five-department notice added one arrival duty-free shop at each of 41 ports, and city-centre duty-free stores spread to more cities — including a 2,087-square-metre Xiamen shop that runs duty-free, duty-paid and tax-refund counters under a “one order, one package, one code” model, letting departing visitors clear customs without repacking.

The refund desk inside the mall

This is the part overseas buyers most often miss, and it is where the system has changed fastest.

Scale. China now has about 16,000 departure refund shops, roughly four times the number at the end of 2024 and up from 14,000 in May 2026. More than 8,000 of them offer instant refunds, a figure that grew by over 100% in the first year after the service was rolled out nationwide. In the year to April 2026, the number of people using instant refunds rose 12.96 times and instant-refund sales rose 9.35 times.

Three formats, and they are not interchangeable.

The first is the instant-refund shop. The store itself is authorised to pay. The visitor signs an agreement, a credit-card pre-authorisation is taken for the refund amount, and the shop hands over RMB equal to the refund on the spot. No airport queue for the money, though customs verification is still required at departure.

The second is the mall or district payout counter — the “direct refund point” now common in larger shopping centres. It serves shoppers who bought from any refund shop in the area, and it is what makes a multi-store shopping day workable: buy in three shops, settle once, walk out with the cash. Shanghai has built a network of 25 city-level payout points plus 17 mall-based counters plus single-store counters; Shenzhen operates 14 payout points alongside 862 payout-enabled shops, covering core commercial districts, scenic areas and transport hubs; Beijing runs a “city-wide refund, settle anywhere” model that lets a visitor shop in any refund store and settle at the nearest payout point, with each transaction taking under two minutes.

The third is the port counter or self-service machine. Shenzhen has self-service refund machines at all six of its ports, supporting 14 languages and completing a transaction in about two minutes; Shanghai has deployed intelligent verification terminals at Pudong airport that can pull invoice data online, so a forgotten paper form no longer means a trip back to the shop.

Payout channels have widened too. Cash remains available up to RMB 20,000 per refund, with amounts above that transferred by bank. Card refunds run on international networks including Visa, third-party wallets including AlipayHK and WeChat Pay are accepted, and Shenzhen pioneered a card-format digital RMB hardware wallet that works without a network and can be spent again inside China — a detail that matters more than it sounds, since refunded RMB is easiest to use before departure.

What it takes at the counter. A valid passport or other accepted travel document showing the last entry date; a same-day, same-shop purchase of at least RMB 200; goods that have not been used; and a VAT ordinary invoice, paper or electronic, from which the shop issues the refund application form. The 183-day rule matters as well: the refund scheme is for visitors whose continuous stay in China does not exceed 183 days.

The part people forget. Instant refunds are an advance. The visitor commits to leaving within the stated window — 28 days under the 2.0 rules — and to having the goods verified by customs on the way out. Missing the window or failing verification means the pre-authorisation is collected, and the visitor has effectively borrowed money at an unfavourable exchange rate. Where the goods are checked in rather than carried, keep them accessible until after verification.

Five reminders that protect the refund

Keep the passport on you. The counter needs a valid identity document that shows the last entry date; a photograph of the passport page will not do. The scheme applies to visitors whose continuous stay in China does not exceed 183 days.

Buy it, do not use it. Goods must still be unused when they leave. Cutting tags, activating a device or wearing an item can turn a valid refund into a failed verification.

Verify before you check the bag. Where goods go into the hold, keep them accessible until customs has verified the application. A bag already checked in cannot be inspected.

Mutual recognition has a map. The 2.0 rules made instant refunds portable, but only across regions and ports that have implemented mutual recognition. Beijing-Tianjin-Hebei, Hunan, Fujian (including Xiamen), Guangdong (including Shenzhen), Guangxi and Hainan, and Sichuan, Chongqing and Yunnan are among the groups that have done so. Confirm the departure point before you count on it.

11% is a rate, not a payout. The rate is 11% on goods at 13% VAT and 8% on goods at 9% VAT, and the agency deducts a handling fee, so the amount received is lower. Cash refunds are capped at RMB 20,000 per application; anything above that goes by bank transfer.

Also worth knowing: duty-free goods, items on the prohibited and restricted lists, and goods a shop sells under VAT exemption fall outside the scheme, so not everything on a refund shop’s shelf qualifies.

What sells, and what travels badly

The mix has shifted. Tea, silk and handicrafts still sell, but haul content is driven by folding-screen phones, drones, smart hardware, accessories, domestic beauty brands, design-led homeware and licensed plush toys. Shorter supply-chain cycles put new form factors on shelves sooner, SKU density makes browsing the attraction, and a continuous price band lets buyers assemble a box across many budgets.

The corollary is unglamorous: the most photogenic item is often the worst to ship. Large electronics, lithium batteries, aerosols, liquids and fragile ceramics carry either carrier restrictions or breakage risk that eats the price advantage.

Where to buy: four kinds of venue

Refund shops. Department stores and brand flagships displaying the refund-shop logo can issue an application form. This is the only venue type where the 11% or 8% rate applies, and where after-sales support is most reliable.

Specialist markets. Yiwu International Trade City for small commodities, Huaqiangbei in Shenzhen for electronics, Xiushui Street in Beijing, Nanjing Road in Shanghai, the garment and luggage clusters in Guangzhou. Volume pricing lives here, and so do minimum order quantities, grade differences and authenticity questions. Huaqiangbei alone now hosts 197 refund shops, including flagship stores of Xiaomi, OPPO, DJI and Suning, which is why the district has become a first stop for electronics buyers. Ask for a proper invoice; a receipt book is not one.

City-centre duty-free shops. Buy in town, collect at the port. The duty-free portion is limited to travellers departing a designated port within 60 days, so fix the itinerary first.

Online platforms. Taobao, JD.com, Pinduoduo, 1688 and Xiaohongshu suit price-checking before a trip and reordering afterwards. Foreign cards are now widely accepted via Alipay and WeChat Pay.

Two routes home, and why the distinction matters

	Carry it yourself	Ship it
Customs status	Baggage and personal effects	Personal postal article, or e-commerce parcel
China-side rule	Self-use and reasonable quantity; refund goods must leave with the buyer	RMB 800 per parcel to Hong Kong, Macao and Taiwan; RMB 1,000 elsewhere; over-limit parcels returned or cleared as goods
Tax treatment	Refund of 11% (goods at 13% VAT) or 8% (goods at 9% VAT), less agency fee	Generally no Chinese export duty on personal effects; destination duty and VAT follow local rules
Timing and risk	Immediate, limited by baggage allowance	Cheaper per kilo, slower, with damage and return risk

The distinction that catches people out: a parcel declared under 9610 (retail export), 9710 (B2B direct export) or 9810 (overseas warehouse) clears as trade, not as a personal item; a parcel consolidated by a forwarder for an individual buyer is a personal postal article and is subject to the caps above. Splitting an order across several boxes does not change what the goods are — customs reads the contents, not the box count.

One threshold is worth memorising: where the duty payable on a personal postal article is RMB 50 or less, customs waives it. For low-value parcels that often means no duty at all, which is why one consolidated shipment and several small ones can land very differently.

Seven checks before you pay

Work out landed cost. Price, minus refund, plus freight, destination duty and VAT, plus clearance fees. On bulky goods the refund rarely closes the gap.
Confirm refund conditions. Designated shop, RMB 200 same shop same day, unused goods, departure within 90 days with the goods carried or checked in. Instant refunds need a card pre-authorisation and must complete within 28 days.
Stay away from counterfeits. Over-quantity infringing personal items are treated as infringing goods — detention, investigation, forfeiture. “For personal use” stops being a defence once volume looks commercial.
Respect the postal caps. RMB 800 to Hong Kong, Macao and Taiwan, RMB 1,000 elsewhere per parcel. A single indivisible item above the cap may still clear as a personal item if customs accepts it as self-use — a judgement call, not a right.
Check power and certification. 220V/50Hz with Chinese-standard plugs. The CCC mark is a Chinese market-access requirement, not a CE, UL or FCC equivalent, and an overseas insurer or customs authority may ask.
Plan around batteries and liquids. Dangerous-goods rules differ between air, sea and road. Declare contents accurately — mis-declared batteries are the most common cause of a whole parcel being held.
Keep both documents. The VAT ordinary invoice and the refund application form are the only evidence base if a refund is queried or a return is needed. Photograph both before departure — and if you take the instant refund, diarise the 28-day deadline.

If something goes wrong

For business sellers the return leg got cheaper. Announcement No. 16 of 2026, issued by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration, exempts goods exported under 1210, 9610, 9710 and 9810 between 1 January 2026 and 31 December 2027 that are returned in original condition within six months for slow sales or returns from import duty, import VAT and consumption tax, with export duty refundable. Food is excluded.

For individual buyers the return leg remains weak. A refused, damaged or returned parcel generally goes back to the sender at the buyer’s cost, and whether the payment is refunded depends more on platform rules than on any statutory right. That asymmetry is the strongest argument for carrying high-value items and reserving post or consolidation for low-value goods.

For brands and retailers

Register as a refund shop. Conditions are active VAT general-taxpayer status, a tax-credit rating of A, B or M, the refund management system installed, and separate ledgers for refund goods. Filing with the competent tax authority is free, and the tax authority completes filings within five working days.

Support instant refunds, and join a mall-based payout point where one exists. The 28-day window and cross-region recognition let a visitor buy in one city and leave from another, which is exactly the pattern of a multi-city itinerary.

Accept foreign cards and sign in several languages at the point of sale — the difference between a browser and a buyer. Multilingual refund maps and electronic guides are already common in major cities and are worth joining.

Pair the storefront with an export channel. Code 9810 lets exporters claim export tax refunds after departure and reconcile against actual sales later, shortening the cash cycle on stock that has left China but not yet sold.

Then state the warranty scope plainly. “Global warranty” and “mainland China warranty” are different products, and overseas buyers check before they pay.

Related reading

Inbound travel and departure tax refunds: the September 2026 facilitation update.
Cross-border e-commerce retail import into China: bonded stock and direct purchase.
Customs IPR protection: filing, ex officio detention and the self-use boundary.

Sources

Ministry of Commerce and five other departments, Notice on Further Optimising Departure Tax Refund Measures (Shang Xiao Fei Fa No. 74 of 2026): https://www.gov.cn/zhengce/zhengceku/202605/content_7069242.htm
State Taxation Administration, network size and refund statistics (about 16,000 refund shops, four times the level at the start of 2025): https://www.chinatax.gov.cn/chinatax/n810219/n810724/c5251837/content.html
State Taxation Administration, “Refund 2.0 sparks a new wave of shopping in China” (Beijing, Shanghai and Shenzhen networks; 225% growth in Beijing): https://www.chinatax.gov.cn/chinatax/n810219/n810780/c5251682/content.html
State Taxation Administration, Shenzhen’s refund upgrade (14 payout points, 862 payout shops, Huaqiangbei’s 197 refund shops, digital RMB hardware wallet): https://www.chinatax.gov.cn/chinatax/n810219/n810739/c5250138/content.html
Liaoning Provincial Tax Service republishing Guangming Daily, one year of nationwide instant refunds (over 8,000 shops, 12.96x visitor growth): https://liaoning.chinatax.gov.cn/art/2026/4/30/art_8350_166094.html
People’s Daily, refund network and remaining gaps (14,000 shops as of May 2026, four times end-2024): https://finance.people.com.cn/n1/2026/0811/c1004-40777199.html
Hunan Provincial Tax Service: refund conditions, RMB 200 threshold, 90-day and 183-day rules, 11%/8% rates: https://hunan.chinatax.gov.cn/zjj/show/20260402050425
Urumqi Customs, Introduction to inbound and outbound postal articles (RMB 800 / 1,000 / 2,000 caps, RMB 50 waiver): http://urumqi.customs.gov.cn/hangzhou_customs/575648/6010987/6011012/
Shenzhen Customs, administrative compulsory measures — IPR detention, Article 31 on personal items: http://gdfs.customs.gov.cn/shenzhen_customs/2017-12/29/article_2026060505552211223.html
Ministry of Finance, GACC and STA, Announcement No. 16 of 2026 on returned cross-border e-commerce exports: https://www.gov.cn/lianbo/202602/content_7057577.htm
Ningbo Customs, Q&A on new forms of foreign trade (code 9810, refund upon departure): http://ningbo.customs.gov.cn/ningbo_customs/2026-10/15/article_2026101510440437699.html
Xiamen Municipal Bureau of Commerce, “China Haul” gains traction in Xiamen (one-order-one-package-one-code refunds): https://swj.xm.gov.cn/jmzx/xwdt/202610/t20261016_3021563.htm

2026 年”中国购物开箱”实操手册：买什么、在哪买、怎么带回去

概述

“中国购物开箱”最初是一种视频形式：创作者打开一箱在中国购买的商品，逐件讲给观众。到 2026 年，它已经变成更具体的东西——一条购物路线，有自己的政策配套、物流选项，也有一套合规暗礁。

今年最明显的变化发生在”退”这一步。过去退税是机场的仪式：排队、交单、等几周后卡上到账。这套模式正在被替换——退税台搬进了主流商场和步行街，很多店里钱在顾客离开收银台之前就到手了。

本文从买家视角拆解这条路线：什么品类在卖、四类零售场所各在什么位置、商场里的退税台究竟怎么用、把商品带出中国的两种截然不同的方式，以及付款前值得逐项核对的检查点。免签入境与退税的法律依据已在本系列此前一篇文章中专述，此处只作为购物决策的输入条件。

托在下面的三层政策

入境端拓宽了入口。2026 年上半年，入境外国人达 2291.4 万人次，同比增长 20.4%，其中免签入境 1781.5 万人次，占入境外国人总数的 77.7%。

消费端的数字跑得比客流更快。商务部在 2026 年 9 月 3 日的例行新闻发布会上介绍，1 至 7 月境外人员在华消费 2636 亿元，同比增长 27.8%，办理离境退税的境外旅客数量同比增长三倍以上。国家税务总局的口径是：2026 年上半年办理退税人数同比增长 366%，退税商品销售额与退税额同比增长 69%。放到更长周期看，2025 年全国离境退税销售额已接近翻倍，一年规模约相当于此前十年之和，办理退税人数达 27 万人、同比增长三倍。

出境端规则被重写。2026 年 5 月 12 日六部门印发的通知（商消费发 2026 年第 74 号）被普遍称为”2.0 版”。自 7 月 1 日起：1 万元以下的退税申请单由逐单验核改为按比例随机抽检，1 万元及以上仍逐单验核；海关与退税代理机构可线上确认申请单与发票，纸质单据不再是硬性要求；”即买即退”实现异地互认；”即买即退”的离境期限统一为 28 天。新政落地首月，北京离境退税申请单开具量同比增长 225%。

零售载体同步扩容。五部门通知在 41 个口岸各新设 1 家进境免税店，市内免税店在更多城市落地；厦门一家 2087 平方米的门店把免税、有税、退税三种业态放在一起，采用”一单一包一码”模式，出境无需拆封即可通关。

商场里的退税台

这是境外买家最容易忽略、也是变化最快的一块。

规模。 全国离境退税商店现约 1.6 万家，约为 2024 年底的四倍；2026 年 5 月时为 1.4 万家。其中提供”即买即退”的商店超过 8000 家，在该服务全国推广一年间增幅超过 100%。截至 2026 年 4 月的一年里，使用”即买即退”的人数增长 12.96 倍，退税销售额增长 9.35 倍。

三种形态，彼此不能互相替代。

第一种是”即买即退”商店。店铺本身获授权直接付款：旅客签署协议书、就退税款办理信用卡预授权，店里当场支付与退税款等额的人民币。钱不用在机场排队等，但离境时仍须经海关验核。

第二种是商场或商圈的集中退付点，也就是现在大商场里常见的”直接退税点”。它服务在该区域内任意退税商店购物的旅客，也正是”一天逛三家店”能成立的原因：三家店买东西，到一个点一次结清，拿着现金出门。上海建起了”25 个全市退付点 + 17 个商圈集中退付点 + 若干单店退付点”的服务网络；深圳有 14 个集中退付点、862 个退付商店，覆盖核心商圈、景区与交通枢纽；北京实行”全城退税、一点通办”，在任意退税商店购物后可到就近的集中退付点办理，单笔两分钟以内办结。

第三种是口岸退付柜台与自助机。深圳在六大口岸全部布设离境退税自助服务机，支持 14 种主流语言，单笔约两分钟办结；上海在浦东机场投用新一代智能验核终端，可在线调取发票信息，忘带纸质单据也不必折返门店。

退付渠道也在变宽。 现金退税单笔上限 2 万元，超过部分通过银行转账；银行卡渠道覆盖包括 VISA 在内的国际卡组织，支付宝香港、微信支付等第三方渠道可用；深圳还首创卡片式数字人民币硬钱包，无网也能用，可在境内继续消费、乘坐公共交通——这一点比听上去更重要，因为退回来的人民币在离境前花掉最划算。

到柜台需要带什么。 本人有效护照或其他被认可的旅行证件（须能确定最后入境日期）；同日同店满 200 元的购物；尚未启用的商品；以及增值税普通发票（纸质或电子），商店据此开具退税申请单。还有一条容易被忽略：退税政策面向境内连续居住不超过 183 天的境外旅客。

最容易忘的一步。 “即买即退”是先付后退。旅客承诺在规定期限内离境（2.0 版统一为 28 天），并在出境时接受海关对商品的验核。逾期未离境或验核不通过，预授权会被扣回，相当于按不利汇率借了一笔钱。商品若走托运，务必留到验核之后再交运。

五条能保住退税的提醒

护照要随身。 柜台需要能显示最后入境日期的有效身份证件，护照页照片不行。该政策适用于境内连续居住不超过 183 天的境外旅客。

买了就别急着用。 物品出境时须处于未启用状态。剪吊牌、激活设备、直接穿戴，都可能把一笔有效退税变成验核失败。

先验核，再托运。 商品要放进行李托运的，务必留到海关完成验核之后再交运。已经托运上机的箱子无法查验。

互认是有范围的。 2.0 版让”即买即退”可以带走，但只在已实现互认的地区与口岸之间生效。京津冀，湖南、福建（含厦门）、广东（含深圳）、广西、海南五个省区，以及四川、重庆、云南等地已先后实现跨省市互认。指望它之前，先确认自己的离境口岸在不在圈内。

11% 是退税率，不是到手比例。 适用 13% 增值税率的商品退税率为 11%，适用 9% 的为 8%，退税代理机构还要扣一笔手续费，实际到手会低一些。现金退税每单上限 2 万元，超出部分通过银行转账。

还有一点要知道：免税商品、《禁止限制进出境物品表》所列物品，以及退税商店按增值税免税政策销售的商品，都不在退税范围内——退税商店货架上的东西，并非件件可退。

什么品类在卖，什么品类寄不动

商品结构已明确转移。茶叶、丝绸、手工艺品仍有销路，但带动开箱内容的是折叠屏手机、无人机、智能硬件、消费电子配件、国货美妆、设计感家居和有授权的毛绒潮玩。供应链迭代快，新形态更早上架；单品密度高，挑选本身构成吸引力；价格带连续，买家可在很宽区间内装成一箱。

由此得出的建议并不浪漫：镜头里最出片的那一件，往往最不适合寄递。大件电子、含锂电池产品、气雾剂、液体、易碎陶瓷，要么受承运限制，要么破损风险会吃掉价格优势。

在哪买：四类场所

退税商店。 悬挂退税商店标识的百货商场与品牌旗舰店可开具退税申请单。这是唯一适用 11% 或 8% 退税率的场所类型，也是售后最可依赖的地方。

特色市场。 义乌国际商贸城做小商品，深圳华强北做电子，北京秀水街、上海南京路，以及广州的服装箱包商圈。走量的价格在这里，起订量、等级差异、真伪问题也在这里。华强北商圈退税商店已增至 197 家，涵盖小米、OPPO、大疆、顺电等消费电子旗舰门店，这也是它成为电子类买家第一站的原因。记得索要正规发票——收据本不是发票。

市内免税店。 市内购买、口岸提货。免税部分限于 60 天内从指定口岸出境的中外旅客，行程须先定下来。

线上平台。 淘宝、京东、拼多多、1688、小红书，适合行前比价与事后补单。境外银行卡已可通过支付宝、微信支付广泛受理。

两条出境通道，以及为什么要分清

	随身携带	寄递出境
海关身份	行李物品	个人邮递物品，或跨境电子商务包裹
中国侧规则	自用、合理数量；退税物品须由本人带出	寄往港澳台每次 800 元、寄往其他国家和地区每次 1000 元；超限值须退运或按货物报关
税收处理	退税 11%（适用 13% 税率货物）或 8%（适用 9% 税率货物），扣代理机构手续费	个人物品一般无中国出口关税；目的地进口税与增值税按当地规定
时效与风险	即时，受行李额约束	单位重量更便宜、更慢，有破损与退运风险

最容易踩错的地方在这里：按 9610（零售出口）、9710（企业对企业直接出口）或 9810（出口海外仓）申报的包裹按贸易方式清关，不按个人物品清关；由货代替个人买家合包的包裹属于个人邮递物品，受上述限值约束。把一个订单拆成几个箱子，并不改变物品性质——海关看的是箱内装了什么，不是箱子有几个。

还有一个门槛值得记住：个人邮递进境物品应征进口税税额在 50 元及以下的，海关予以免征。对低价值包裹，这往往意味着完全不用缴税——一次性合包与分成多次小包，结果可能落在完全不同的位置。

付款前的七项检查

算落地成本。 商品价减退税，加运费、目的地关税与增值税、清关服务费。对体积大的商品，退税很少能填平差额。
确认退税条件。 指定商店、同日同店满 200 元、物品未启用、90 天内由本人随身携带或随行托运；选”即买即退”还需信用卡预授权并在 28 天内办结。
远离仿冒品。 超出自用合理数量的侵权个人物品按侵权货物处理：扣留、调查、没收。数量一旦像商业用途，”自己用”就不再是安全垫。
守住邮递限值。 寄往港澳台 800 元、其他国家和地区 1000 元。超限值的不可分割单件，经海关审核确属自用的仍可按个人物品办理，但那是判断，不是权利。
核对电压与认证。 220 伏/50 赫兹、国标插头。CCC 标志是境内销售的市场准入要求，不等同于 CE、UL 或 FCC。
围绕电池与液体做计划。 航空、海运、陆运的危险品规则各不相同。如实申报内容物——错误申报含电池货物，是一整票包裹被扣留最常见的原因。
两份单据都留。 增值税普通发票与退税申请单，是退税被质疑或需要退货时唯一的证据基础。出发前都拍照留存；选了”即买即退”的，把 28 天期限记进日程。

出了问题怎么办

对企业卖家，退货这一程变便宜了。财政部、海关总署、税务总局公告（2026 年第 16 号）明确：2026 年 1 月 1 日至 2027 年 12 月 31 日期间在 1210、9610、9710、9810 代码项下申报出口、自出口之日起 6 个月内因滞销或退货原状退运进境的商品（不含食品），免征进口关税和进口环节增值税、消费税，已征出口关税准予退还。

对个人买家，退货仍是薄弱环节。包裹被拒收、破损或退回，通常原路返给寄件人、费用由买家承担；货款能否退回，更多取决于平台规则而非某项法定权利。这种不对称，是把高价值商品放在人肉携带、把寄递留给低值品类的最大理由。

对品牌与零售商意味着什么

备案成为退税商店。 条件是增值税一般纳税人资格、纳税信用 A、B 或 M 级、安装并使用退税管理系统、单独设置销售明细账。向主管税务机关备案即可，不收费，材料齐全的五个工作日内办结。

支持”即买即退”，并接入已有的商圈集中退付点。28 天期限加跨区域互认，旅客可甲城买、乙城走，正好匹配多城行程。

受理境外银行卡、提供多语种标识。 这是”逛一逛”与”下单”之间的差别。多语种退税电子地图与导引已在一线城市铺开，值得接入。

把门店与出口通道配对。 9810 出口海外仓允许企业在货物报关离境后即申报出口退（免）税，再按实际销售核算，缩短”货已出境、尚未售出”期间的现金流占用。

最后，把保修范围写清楚。”全球联保”与”中国大陆保修”是两个不同的产品，境外买家下单前越来越会核对。

相关阅读

入境旅游与离境退税：2026 年 9 月便利化更新。
跨境电商零售进口入华：保税备货与直购进口两种模式。
知识产权海关保护：备案、依职权扣留与自用边界。

来源

商务部等六部门《关于加力优化离境退税措施扩大入境消费的通知》（商消费发 2026 年第 74 号）：https://www.gov.cn/zhengce/zhengceku/202605/content_7069242.htm
国家税务总局：全国离境退税商店约 1.6 万家，为 2025 年初的四倍多：https://www.chinatax.gov.cn/chinatax/n810219/n810724/c5251837/content.html
国家税务总局《离境退税 2.0 催生”购在中国”新热潮》（北京、上海、深圳退付网络；北京开单量同比增 225%）：https://www.chinatax.gov.cn/chinatax/n810219/n810780/c5251682/content.html
国家税务总局《深圳：离境退税便利升级赋能城市新消费》（14 个集中退付点、862 个退付商店、华强北 197 家退税商店、数字人民币硬钱包）：https://www.chinatax.gov.cn/chinatax/n810219/n810739/c5250138/content.html
国家税务总局辽宁省税务局转《光明日报》：离境退税”即买即退”全面实施一周年（全国超 8000 家商店、办理人数增长 12.96 倍）：https://liaoning.chinatax.gov.cn/art/2026/4/30/art_8350_166094.html
人民网《以退税红利带动入境消费提质升级》（截至 2026 年 5 月退税商店 1.4 万家，为 2024 年底的四倍）：https://finance.people.com.cn/n1/2026/0811/c1004-40777199.html
国家税务总局湖南省税务局：退税条件、200 元起退点、90 天与 183 天规则、11%/8% 退税率：https://hunan.chinatax.gov.cn/zjj/show/20260402050425
乌鲁木齐海关《进出境邮递物品简介》（800／1000／2000 元限值、50 元免征）：http://urumqi.customs.gov.cn/hangzhou_customs/575648/6010987/6011012/
深圳海关《行政强制》：知识产权侵权嫌疑货物、物品扣留，含第三十一条关于个人物品的规定：http://gdfs.customs.gov.cn/shenzhen_customs/2017-12/29/article_2026060505552211223.html
财政部、海关总署、税务总局《关于跨境电子商务出口退运商品税收优惠政策的公告》（2026 年第 16 号）：https://www.gov.cn/lianbo/202602/content_7057577.htm
宁波海关《外贸新业态海关相关热点问答》（9810 出口海外仓、离境即退税）：http://ningbo.customs.gov.cn/ningbo_customs/2026-10/15/article_2026101510440437699.html
厦门市商务局《”China Haul”火了！外国人来厦门，爱上”买买买”！》（市内免税店、一单一包一码）：https://swj.xm.gov.cn/jmzx/xwdt/202610/t20261016_3021563.htm

Bonded Logistics / 保税物流, Import-Export Clearance / 进出口清关, One-stop Window / 一站式窗口

CIIE 2026 Customs Facilitation: How the 9th China International Import Expo Clears Exhibits

2026-10-15 adm0n

The ninth China International Import Expo (CIIE) runs in Shanghai from 5 to 10 November 2026, with more than 1,200 companies from 99 countries and regions signed up to exhibit.
第九届中国国际进口博览会将于 2026 年 11 月 5 日至 10 日在上海举办，已有来自 99 个国家和地区的超 1200 家企业签约参展。

The first sea-freight exhibits cleared customs on 12 October 2026: a shipment from Austria’s WFL milling technology company, a first-time exhibitor, including an Asia-first turn-mill machining centre.
首批海运展品于 2026 年 10 月 12 日通关进境，来自奥地利 WFL 车铣技术公司，该企业为首次参展，展品含一款亚洲首次展出的车铣复合加工中心。

The first air-freight exhibits arrived at Shanghai Pudong International Airport and cleared customs on 13 October 2026: a Michelin tyre made with 75% renewable and recycled materials, one piece weighing 75 kilograms, making its Asia debut.
首批空运展品于 2026 年 10 月 13 日运抵上海浦东国际机场并通关，为米其林 75% 可再生及回收材料轮胎，共 1 件、重 75 公斤，将在本届进博会亚洲首秀。

Shanghai Customs has opened 123 CIIE special windows and dedicated channels across 26 subordinate customs, combining them with smart supervision through a big data platform.
上海海关在 26 个隶属海关开设 123 个进博会专窗和专用通道，并结合大数据平台智慧监管。

The General Administration of Customs issued the 2026 CIIE Customs Clearance Guide and supporting facilitation measures, covering the full chain of inbound declaration, inspection and supervision, and post-expo disposal.
海关总署发布《2026 年第九届中国国际进口博览会海关通关须知》和支持便利措施，覆盖展品入境申报、查验监管、展后处置全链条。

Facilitation includes unified tax security, one-time filing with batch submission of lists, appointment clearance and dedicated staff, alongside tax treatment for exhibits sold in reasonable quantities during the expo under the guide.
便利措施包括统一税款担保、一次备案分批递交清单、预约通关与专窗专岗，并按通关须知对展期内销售的合理数量展品给予税收待遇。

CIIE 2026 Customs Facilitation: How the 9th China International Import Expo Clears Exhibits | 第九届进博会海关通关便利：展品如何通关进境

Overview

The ninth China International Import Expo will be held in Shanghai from 5 to 10 November 2026. More than 1,200 companies from 99 countries and regions have signed up to exhibit. As in previous editions, the flow of goods begins well before the doors open: exhibits are shipped or flown in during the weeks beforehand and cleared under arrangements that customs has set up specifically for the event.

The General Administration of Customs has issued the Customs Clearance Guide for the 2026 Ninth China International Import Expo and the customs facilitation measures supporting the expo, covering the full chain of inbound declaration, inspection and supervision, and post-expo disposal. This article looks at how that framework operates in practice, using the first sea-freight and air-freight shipments of the 2026 edition as the working example.

Key developments in 2026

The first sea-freight exhibits cleared on 12 October. The first batch of exhibits arriving by sea cleared customs on 12 October 2026. The shipment came from WFL milling technology company of Austria, a first-time exhibitor in the global high-end compound machining machine tool field. It included a turn-mill machining centre making its first appearance in Asia. The goods were carried to Shanghai by sea.

The first air-freight exhibits cleared on 13 October. The first air-freight exhibits arrived at Shanghai Pudong International Airport and cleared customs on 13 October 2026. The shipment was a Michelin tyre made with 75% renewable and recycled materials — one piece, weighing 75 kilograms — which will make its Asia debut at this edition of the expo. Its clearance marked the formal start of this year’s air-freight exhibit clearance support work.

Later shipments. French tyres, Australian coffee, Kazakhstan ice cream and other goods have continued to arrive in Shanghai in the run-up to the expo.

Shanghai Customs arrangements. Shanghai Customs has opened 123 CIIE special windows and dedicated channels across 26 subordinate customs. Working with smart supervision through a big data platform, it has put in place facilitation measures such as appointment clearance and dedicated windows staffed by dedicated personnel. Shanghai Exhibition Centre Customs relies on the “CIIE Online” management platform to strengthen intelligent supervision and to achieve closed-loop control across the whole process for exhibits. It has also set up dedicated counters and opened green channels, and implemented facilitation measures including unified tax security and one-time filing with batch submission of lists.

In the words of the officials involved. Chang Zhemin, deputy head of Shanghai Exhibition Centre Customs, said that the arrangements implement facilitation policies such as tax benefits for exhibits and unified security, reduce the institutional cost for exhibitors and help global goods enter the Chinese market faster and better. Zhu Xuelong, deputy head of the General Business Section I of Yangshan Customs, said that the measures combine smart supervision through a big data platform with appointment clearance and dedicated windows staffed by dedicated personnel, so that CIIE exhibits which meet the requirements clear customs quickly.

The working calendar. The two first shipments illustrate the rhythm of an expo cycle. Sea freight moves first, because transit times are longer, and the first sea-freight batch cleared roughly three and a half weeks before the opening day of 5 November. Air freight follows closer to the event and is used for exhibits that are time-sensitive, fragile or of high unit value. Once the first air-freight shipment has cleared, the air channel is open and subsequent shipments can follow the same route. For exhibitors, the practical reading is that the shipping mode chosen determines how far ahead the preparation has to begin, and that the customs arrangements are already live and operating in the weeks before the expo rather than only on opening day.

Practical implications for foreign businesses

For an exhibitor, the operational questions cluster around five points.

Tax treatment for exhibits. Under the framework, exhibits sold in reasonable quantities during the expo period are exempt from import duty, import-stage value-added tax and consumption tax, as set out in the clearance guide. This continues the policy framework applied at previous editions. The precise treatment depends on the category of goods and on what happens to them after the expo, and it should be confirmed against the guide rather than assumed. The official materials do not publish specific duty-free amounts or a commodity list, and none should be inferred.

Unified tax security. Rather than lodging security shipment by shipment, exhibitors and their agents can use the unified security arrangement, which reduces the administrative and cash-flow burden of bringing goods in for a short event.

One-time filing with batch submission of lists. Exhibitors whose goods arrive in several consignments file once and then submit lists in batches. This is the mechanism that matters most for exhibitors shipping exhibits in stages.

Dedicated windows, green channels and appointment clearance. The 123 special windows and dedicated channels across 26 subordinate customs, together with appointment clearance and dedicated staff, are the channels through which exhibits are meant to move. Agents should confirm which subordinate customs and which window applies to their shipment, and book appointment slots where the arrangement is used.

Post-expo disposal. The framework is described as covering the full chain, and post-expo disposal is part of it. After the expo closes, exhibits may follow different paths — purchase for domestic use, re-export, or movement into bonded arrangements — and the applicable treatment follows from the path chosen. Planning the disposal route before the event avoids bottlenecks at the end.

Working with the agent. Because the arrangements are operated at the level of the individual customs office, most of the day-to-day coordination sits with the exhibitor’s freight forwarder and customs broker. Before shipping, it is worth confirming three things with them: which subordinate customs and which of the dedicated windows will handle the shipment; whether the goods will be declared under the one-time filing arrangement or need separate treatment; and which disposal route is intended after the expo, since that choice affects the declaration from the outset. Exhibitors new to the expo, such as the Austrian machine-tool company in the first sea shipment, are in the same position as returning exhibitors in this respect: the operating rules are the same, and the guide is the single current text to work from.

Related reading

Readers may also wish to consult our notes on the customs clearance guide published ahead of the expo, on bonded logistics arrangements for imported goods, and on the one-stop service windows available to foreign-invested enterprises. Each area is governed by its own rules and should be checked against the operative texts.

Sources

海关总署官网：上海海关保障第九届进博会展品通关进境：http://www.customs.gov.cn/customs/2026-10/13/article_2026101314565740687.html
海关总署官网：第九届进博会展品通关相关发布：http://www.customs.gov.cn/customs/2026-10/13/article_2026101314572092242.html
人民网：第九届进博会首批展品通关进境：https://finance.people.com.cn/BIG5/n1/2026/1012/c1004-40813159.html
光明日报（2026-10-13）：99 个国家和地区、超 1200 家企业、123 个专窗：https://epaper.gmw.cn/gmrb/html/content/202610/13/content_27230.html
中国国际进口博览会官网：https://www.ciie.org/

第九届进博会海关通关便利：展品如何通关进境

概述

第九届中国国际进口博览会将于 2026 年 11 月 5 日至 10 日在上海举办。已有来自 99 个国家和地区的超 1200 家企业签约参展。与往届一样，展品的流动远早于展馆开门：展品在展前数周即通过海运或空运进境，并按海关为本届展会专门安排的安排完成通关。

海关总署制定发布了《2026 年第九届中国国际进口博览会海关通关须知》和《海关支持 2026 年第九届中国国际进口博览会便利措施》，围绕展品入境申报、查验监管、展后处置全链条明确操作规范。本文以本届首批海运、空运展品的实际通关为例，说明该框架在实际中如何运行。

2026 年主要进展

首批海运展品 10 月 12 日通关。 首批海运展品于 2026 年 10 月 12 日通关进境。该批展品来自奥地利 WFL 车铣技术公司，该企业为全球高端复合加工机床领域的首次参展企业，展品含一款亚洲首次展出的车铣复合加工中心。展品经海运运抵上海。

首批空运展品 10 月 13 日通关。 首批空运展品于 2026 年 10 月 13 日运抵上海浦东国际机场并通关。该批展品为米其林 75% 可再生及回收材料轮胎，共 1 件、重 75 公斤，将在本届进博会亚洲首秀。其通关标志着本年度进博会空运展品通关保障工作正式拉开序幕。

后续展品。 法国轮胎、澳大利亚咖啡、哈萨克斯坦冰淇淋等展品陆续运抵上海。

上海海关举措。 上海海关在 26 个隶属海关开设 123 个进博会专窗和专用通道，结合大数据平台智慧监管，配套实施预约通关、专窗专岗等便利化通关措施。上海会展中心海关依托”进博在线”管理平台强化智能监管，实现展品全流程闭环管控；设立专属窗口、开通绿色通道，落实统一税款担保、一次备案分批递交清单等便利措施。

相关负责人的表述。 上海会展中心海关副关长常哲敏表示，落实展品税收优惠、统一担保等便利政策，降低展商参展制度性成本，助力全球好物更快更好进入中国大市场。洋山海关综合业务一科副科长朱雪龙表示，结合大数据平台智慧监管，配套实施预约通关、专窗专岗等便利化通关措施，确保符合规定的进博展品快速通关。

通关节奏。 上述两批首单说明了展期前后的节奏。海运先行，因为运输时间更长：首批海运展品通关时，距 11 月 5 日开幕还有约三周半。空运则更贴近展期，用于时效敏感、易碎或单位价值较高的展品。首批空运展品通关后，空运通道即已开启，后续展品可沿用同一路径。对参展企业而言，实务上的含义是：选择的运输方式决定了准备工作要提前多久启动，而海关的相关安排并非只在开幕当天生效，在展前数周即已在运行。

对外资企业的实务意义

对参展企业而言，实务问题集中在五个方面。

展品税收待遇。 按照该框架，在展期内销售的合理数量展品免征进口关税、进口环节增值税和消费税，具体以通关须知的规定为准。这一做法延续了往届适用的政策框架。具体待遇取决于货物类别以及展后处置方式，应以通关须知为准予以确认，不宜自行推定。官方材料未公布具体的免税额度或商品清单，也不应从其他渠道推断。

统一税款担保。 参展企业及其代理机构可采用统一担保安排，而不必逐票办理担保，从而减轻为短期展会运入展品的行政与资金占用负担。

一次备案分批递交清单。 展品分多批到货的参展企业可一次备案、分批递交清单。对于分批运输展品的展商而言，这是最需要关注的机制。

专窗、绿色通道与预约通关。 26 个隶属海关开设的 123 个专窗和专用通道，配合预约通关与专窗专岗，是展品通关的主要通道。代理机构应确认自身货物适用哪个隶属海关、哪个窗口，并在采用预约安排的环节预约时段。

展后处置。 该框架被表述为覆盖全链条，展后处置是其中一环。展会闭幕后，展品可能走不同路径——留购自用、复运出境，或进入保税等安排——适用待遇随所选路径而定。在展会前就规划好处置路径，可避免在收尾阶段出现瓶颈。

与代理机构的配合。 由于相关安排在具体海关层面运作，日常协调主要落在参展企业的货运代理与报关行身上。发运之前，值得与他们就三件事确认清楚：由哪个隶属海关、哪个专窗受理该批货物；货物是否按一次备案安排申报，还是需要单独处理；展后拟走哪条处置路径，因为这一选择从申报之初就会产生影响。首次参展的企业，例如首批海运展品中的奥地利机床企业，在这方面与多次参展的企业处境相同：操作规则一致，通关须知即是唯一现行文本。

延伸阅读

读者也可一并参考关于展前发布的海关通关须知、进口货物的保税物流安排，以及外商投资企业可用的”一站式”服务窗口等文章。上述各领域均由其各自的规则约束，应以现行有效文本为准。

来源

海关总署官网：上海海关保障第九届进博会展品通关进境：http://www.customs.gov.cn/customs/2026-10/13/article_2026101314565740687.html
海关总署官网：第九届进博会展品通关相关发布：http://www.customs.gov.cn/customs/2026-10/13/article_2026101314572092242.html
人民网：第九届进博会首批展品通关进境：https://finance.people.com.cn/BIG5/n1/2026/1012/c1004-40813159.html
光明日报（2026-10-13）：99 个国家和地区、超 1200 家企业、123 个专窗：https://epaper.gmw.cn/gmrb/html/content/202610/13/content_27230.html
中国国际进口博览会官网：https://www.ciie.org/

Bonded Logistics / 保税物流, Import-Export Clearance / 进出口清关

China’s 146th GACC Announcement 2026: Streamlined Supervision for Imported Grain Processing Enterprises

2026-10-15 adm0n

On 14 October 2026 the General Administration of Customs issued Announcement No. 146 of 2026 on the supervision of enterprises that process imported grain, with the stated aims of improving the port business environment and preventing the introduction of plant pests and invasive alien species.
2026 年 10 月 14 日，海关总署发布 2026 年第 146 号公告，就进境粮食加工企业的监管作出规定，明确目的为优化口岸营商环境、防范植物疫情和外来物种传入风险。

Imported grain must be processed and used at “designated enterprises” that have the required epidemic prevention and treatment conditions.
进境粮食应当在具备防疫、处理等条件的”指定企业”进行加工使用。

An enterprise that intends to take up imported grain processing self-assesses against conditions published by customs in its government service guide, then files a compliance declaration and supporting materials through the International Trade Single Window or the GACC Government Service Platform.
拟从事进境粮食加工业务的企业对照海关总署在政务服务指南公布的防疫、处理等条件进行自评估，确认符合要求后，通过国际贸易”单一窗口”或”海关政务服务平台”提交符合性声明及相关材料。

The Quarantine Licence for Entry Animals and Plants is tied to a named designated enterprise, whose location must be entered in the “accepting customs” field of the application form.
《进境动植物检疫许可证》与具体的指定企业绑定，申请时须在申请单”受理海关”栏填写指定企业所在地海关。

An “Entry Grain Preliminary Review Contact Note” may be obtained in advance, and where it is provided the supporting materials otherwise required are not needed.
可事先申请《进境粮食初审联系单》，提供该联系单的，可无需提供原本要求的证明材料。

Prevention responsibility is shared across the chain — the operators of supervision and reloading sites, the owner or its agent, the designated enterprise and the transport enterprise bear it jointly for loading, transport, reloading, processing and residue treatment.
植物疫情防控责任由指定监管场地和换运换装场地经营企业、货主或其代理人、指定企业与运输企业共同承担，覆盖装卸、运输、换运换装、加工及下脚料处理各环节。

Where customs finds any of seven listed categories of non-compliance, it pursues liability in accordance with law and requires rectification within a time limit; the announcement itself does not set out monetary penalties.
海关发现七类违规情形之一的，除依法追究责任外，要求限期整改；公告本身未规定罚款金额。

China’s 146th GACC Announcement 2026: Streamlined Supervision for Imported Grain Processing Enterprises | 海关总署 2026 年第 146 号公告：进境粮食加工企业监管优化

Overview

On 14 October 2026 the General Administration of Customs of China (GACC) issued Announcement No. 146 of 2026 on the supervision of enterprises that process imported grain. It states two objectives: improving the business environment at ports, and preventing the introduction of plant pests and invasive alien species. Its legal basis is the Biosecurity Law, the Law on the Quarantine of Entry and Exit Animals and Plants and its implementing regulations, and the Measures for the Supervision and Administration of the Inspection and Quarantine of Entry and Exit Grain.

The text runs to six articles. Read together, they describe a change in where the compliance effort sits: rather than customs assessing every processor application in the same sequence, the announcement places the first assessment with the enterprise, as a self-assessment against conditions customs publishes, followed by an online compliance declaration and continuing quarantine supervision. For foreign grain traders, feed millers and oilseed crushers whose imported material is processed in China, that change is the practical content of the announcement.

Key developments in 2026

Designated processing is the starting point. Article 1 provides that imported grain shall be processed and used at “designated enterprises” — processing enterprises that have the conditions required for epidemic prevention and treatment. Grain imported for processing is therefore tied to a facility that has already satisfied those conditions.

The enterprise self-assesses, then declares. Under Article 2, an enterprise intending to take up imported grain processing compares itself against the epidemic prevention and treatment conditions that GACC publishes in its government service guide. Once satisfied that it meets them, it submits a compliance declaration and supporting materials, through the International Trade Single Window or the GACC Government Service Platform, to the customs authority where it is located. Business may begin once customs has reviewed and approved the submission. The enterprise must ensure the materials are true, complete and accurate, and must submit a change application if the information changes. Customs then applies quarantine supervision to the designated enterprise.

The quarantine licence is tied to a named facility. Article 3 addresses the Quarantine Licence for Entry Animals and Plants. When the owner of the grain, or its agent, applies for the licence, it must identify the designated enterprise to which the grain will be moved after entry, provide supporting materials, and enter the customs authority in whose area that enterprise sits in the “accepting customs” field of the application form. The licence application and the choice of processing facility are therefore decided together.

A preliminary review note can substitute for part of the paperwork. Under Article 4, an applicant may first apply to the customs authority where the designated enterprise is located for an “Entry Grain Preliminary Review Contact Note”. Where that note is provided, the supporting materials otherwise required under Article 3 need not be submitted. The measure reduces duplicated document submission by having the same underlying facts verified once.

Prevention responsibility is shared along the chain. Article 5 provides that the operators of designated supervision sites and of transfer and reloading sites on the transport route, the owner of the goods or its agent, the designated enterprise and the transport enterprise jointly bear the plant epidemic prevention responsibility for loading and unloading, transport, transfer and reloading, processing, and residue treatment. They are to adopt measures such as preventing spillage and sealing, and to keep records of transport, storage, processing, residue treatment, dispatch and destination as required. Imported grain is to be transferred and reloaded at sites with plant epidemic prevention conditions.

Non-compliance leads to rectification within a time limit. Article 6 lists seven categories of conduct: failure to carry out plant epidemic monitoring and control measures as required; failure to record information on receiving, unloading, transport, storage, processing, residue treatment, dispatch and destination; failure to process or store at a designated enterprise; failure to adopt anti-spillage and sealing measures at loading, unloading and transport stages; failure to carry out effective disinfection or processing; failure to carry out harmless treatment of residues and packaging materials; and refusing to accept customs quarantine supervision. Where such conduct is found, customs pursues liability in accordance with law and requires rectification within a time limit. The announcement itself does not set out monetary penalties.

Practical implications for foreign businesses

The announcement changes the sequence of the compliance work rather than the underlying obligations. Four points follow for foreign-owned grain businesses.

The applicant is the enterprise, and the first step is a self-assessment. The entry point is the enterprise’s own comparison against the conditions published in the government service guide. Building that assessment early, before site decisions are fixed, reduces the risk of filing a declaration that customs then has to send back.
Filing is online. Submissions go through the International Trade Single Window or the GACC Government Service Platform, which means the compliance record is a data record that must be kept current, since Article 2 requires a change application when the information changes.
Facility siting and the quarantine licence are linked. Because the licence application must name the designated enterprise and its local customs authority, the choice of processing facility has to be made before the licence is filed. For a trader planning a new processing arrangement, the facility question comes first.
Prevention duties run from the port to the residue. The joint responsibility in Article 5 covers loading and unloading, transport, transfer and reloading, processing and residue treatment, and names transport enterprises alongside the owner, the agent and the designated enterprise. Contracts and operating procedures that allocate these tasks should reflect that allocation, and record-keeping is best built into the routine workflow rather than reconstructed afterwards.

Imported grain commonly moves through comprehensive bonded zones and designated supervision sites, and the layout of those facilities is part of the ordinary landscape of grain imports. Announcement No. 146 itself deals with the supervision of processing enterprises and the associated quarantine requirements; it does not itself set out rules on bonded storage. Enterprises are best served by reading it together with the general customs rules that apply to the port and facility through which their cargo passes.

Related reading

China’s new agricultural import access arrangements (2026-09-30): 进口清关-进出口清关-429-new-agri-import-access-2026-09-30-v1.md
Imported food registration and labelling under GACC rules (2026-07-16): 进口清关-进出口清关-84-imported-food-gacc-registration-labelling-2026-07-16-v1.md
Comprehensive bonded zones (2026-07-16): 进口清关-保税物流-189-comprehensive-bonded-zone-2026-07-16-v1.md

Sources

海关总署·2026 年第 146 号公告（2026-10-14）：http://www.customs.gov.cn/customs/2026-10/14/article_2026101415362065195.html
海关总署官网·政策公告栏：http://www.customs.gov.cn/
中国政府网·政策文件库：http://www.gov.cn/zhengce/

海关总署 2026 年第 146 号公告：进境粮食加工企业监管优化

概述

2026 年 10 月 14 日，海关总署发布 2026 年第 146 号公告，就进境粮食加工企业的监管作出规定。公告明确两个目的：优化口岸营商环境，防范植物疫情和外来物种传入风险。其法律依据为《中华人民共和国生物安全法》《中华人民共和国进出境动植物检疫法》及其实施条例，以及《进出境粮食检验检疫监督管理办法》。

公告共六条。合并来看，它改变了合规工作所处的环节：不再由海关对所有加工企业申请按同一顺序审核，而是把首次评估放在企业一侧——表现为企业对照海关公布的条件作自评估，随后线上提交符合性声明，之后持续接受检疫监督。对进口粮食并在中国境内加工的外资粮商、饲料企业和油料压榨企业而言，这一变化就是公告的实务内容。

2026 年的主要进展

指定加工是起点。 第一条规定，进境粮食应当在具备防疫、处理等条件的”指定企业”进行加工使用。因此，为加工目的进口的粮食，与一家已经满足上述条件的工厂绑定。

企业先自评估，再作声明。 第二条给出路径。拟从事进境粮食加工业务的企业，对照海关总署在政务服务指南公布的防疫、处理等条件进行自评估；确认符合要求后，通过国际贸易”单一窗口”或”海关政务服务平台”，向所在地海关提交符合性声明及相关材料。经海关审核通过后即可开展业务。企业须确保材料真实、完整、准确；信息发生变化应提交变更申请。此后，海关对指定企业实施检疫监督。

检疫许可证与具体工厂绑定。 第三条针对《进境动植物检疫许可证》。货主或其代理人申请该许可证时，应确定粮食进境后拟运往的指定企业，提供证明材料，并在检疫审批申请单”受理海关”栏填写指定企业所在地海关。也就是说，许可证申请与加工厂址的选择是同步确定的，而不是先后分离。

初审联系单可替代部分材料。 第四条规定，申请《检疫许可证》前，可向指定企业所在地海关申请《进境粮食初审联系单》；提供该联系单的，可无需提供第三条中有关证明材料。这一安排减少了重复提交，使同一事实只核验一次。

防疫责任沿链条共担。 第五条规定，指定监管场地和运输途中换运换装场地的经营企业、货主或其代理人、指定企业、运输企业，共同承担装卸、运输、换运换装、加工、下脚料处理等环节的植物疫情防控责任。各方应采取防止撒漏、密封等防疫措施，并按规定做好调运、存放、加工和下脚料处理记录。进境粮食应在具备植物疫情防控条件的场地换运换装。

违规的后果是限期整改。 第六条列出海关可能认定的七类情形：未按规定实施植物疫情监测及防除措施；未按规定记录接卸、运输、存放、加工、下脚料处理、发运流向等信息；未按规定在指定企业加工存放；未按规定在装卸、运输环节采取防止撒漏、密封等防疫措施；未按规定实施有效除害处理或加工处理；未按规定对下脚料、包装材料实施无害化处理；拒绝接受海关检疫监督。发现上述情形的，除依法追究责任外，要求限期整改。公告本身未规定罚款金额。

对外资企业的实务意义

公告改变的是合规工作的顺序，而非底层义务。对外资粮食企业而言，有四点值得注意。

申请主体是企业自身，第一步是自评估。 起点是企业对照政务服务指南公布的条件自行比对。在厂址决策定型之前就着手搭建这套评估，可以降低提交声明后被退回的风险；自评估所依据的条件是公开的，企业可以在动工与投产之前逐项核对，并留存核对过程。
提交走线上。 材料通过国际贸易”单一窗口”或”海关政务服务平台”提交。这与海关管理的整体方向一致，也意味着合规记录是一份需要保持最新的数据记录——第二条要求信息变化时提交变更申请，因此企业宜指定专人维护申报信息与实际情况的一致性，避免因信息滞后影响业务连续性。
厂址与检疫许可证相互联动。 由于许可证申请必须写明指定企业及其所在地海关，加工厂址的选择必须在提交许可证申请之前完成。对于正在筹划新的加工安排的贸易商而言，工厂问题要先解决；对已有工厂的企业而言，则须在申请许可证时确认该工厂已取得指定企业资格，否则许可证与指定企业的对应关系无法成立。
防疫职责从口岸延伸到下脚料。 第五条的共担责任覆盖装卸、运输、换运换装、加工与下脚料处理，并将运输企业与货主、代理人、指定企业并列。在合同中约定任务分工、在作业规程中落实这些职责，并把记录义务嵌入日常工作流程，会比事后补做更为稳妥；一旦某一环节的记录缺失，责任划分也会随之变得难以厘清。

关于更广的背景：进境粮食通常经综合保税区和指定监管场地进出，这些设施的布局是粮食进口的常见情形。146 号公告本身针对的是加工企业监管及相应检疫要求，并未就保税仓储作出规定。企业将公告与其货物所经口岸、场地适用的一般海关规则合并理解，会更为准确。

相关阅读

见：中国农产品进口准入新安排（429-new-agri-import-access）
见：进口食品的注册与标签（84-imported-food-gacc-registration-labelling）
见：综合保税区（189-comprehensive-bonded-zone）

来源

海关总署·2026 年第 146 号公告（2026-10-14）：http://www.customs.gov.cn/customs/2026-10/14/article_2026101415362065195.html
海关总署官网·政策公告栏：http://www.customs.gov.cn/
中国政府网·政策文件库：http://www.gov.cn/zhengce/

Patent / 专利, Tax Compliance / 税务合规, Tax Incentives / 税收优惠

China’s 15th Five-Year Plan Science and Technology Import Tax Incentives 2026: How Foreign R&D Centres Qualify

2026-10-15 adm0n

China’s Notice on Import Tax Incentives for Science and Technology during the 15th Five-Year Plan (Caiguanshui [2026] No. 7) exempts eligible institutions from import duty, import VAT and consumption tax on scientific research, technology development and teaching supplies that cannot be produced domestically or whose performance cannot meet requirements.
中国《关于”十五五”期间支持科技创新进口税收优惠政策的通知》（财关税〔2026〕7 号）规定，对符合条件的机构进口国内不能生产或性能不能满足需要的科学研究、科技开发和教学用品，免征进口关税和进口环节增值税、消费税。

Foreign-invested R&D centres are expressly listed as the seventh of 13 categories of eligible entities, and are approved by the provincial commerce department together with the provincial finance and tax authorities and the local directly subordinate customs.
外资研发中心被明确列为 13 类适用主体中的第（七）类，由省级商务主管部门会同省级财政、税务部门和所在地直属海关核定。

The lower half-year application window runs from 1 October to 25 October each year, with approval results released by 30 November.
每年下半年申报窗口为 10 月 1 日至 10 月 25 日，核定结果于 11 月 30 日前发布。

Exempt goods are subject to list management: the list of duty-free imports is drawn up separately by the Ministry of Finance together with relevant departments, so the exemption is not automatic.
免税进口商品实行清单管理，免税进口商品清单由财政部会同有关部门另行制定印发，因此该优惠并非自动享受。

A foreign-invested R&D centre that is not an independent legal person can also apply, submitting the business licence of the foreign-invested enterprise it relies on and a list of R&D investment assets.
非独立法人的外资研发中心同样可以申报，需提交其所依托外商投资企业的营业执照以及研发总投入资产清单。

China’s 15th Five-Year Plan Science and Technology Import Tax Incentives 2026: How Foreign R&D Centres Qualify | “十五五”期间支持科技创新进口税收优惠政策 2026：外资研发中心如何符合条件

Overview

The Ministry of Finance and other departments have issued the Notice on Import Tax Incentives for Science and Technology during the 15th Five-Year Plan (Caiguanshui [2026] No. 7). The notice was made public through channels including the Anhui Regulatory Bureau of the Ministry of Finance on 12 October 2026.

The notice grants import tax exemptions to a defined set of research, education and publication institutions. Article 1 provides that scientific research institutions, technology development institutions, schools, Party schools (academies of governance) and libraries are exempt from import duty and import-stage value-added tax and consumption tax on scientific research, technology development and teaching supplies that cannot be produced domestically or whose performance cannot meet requirements. Article 2 provides that publication import units importing books and materials for scientific research and teaching for the institutions above are exempt from import-stage value-added tax.

Foreign-invested R&D centres are among the eligible entities. This article sets out the scope of the notice, the position of foreign-invested R&D centres within it, the list management requirement, and the practical steps and timing for an application.

Key developments in 2026

Thirteen categories of eligible entities

Article 3 lists the entities to which the policy applies. They are:

Central, provincial and prefecture-level research institutes engaged in scientific research, and their graduate schools and libraries with independent legal person status;
National laboratories and national laboratory bases;
National key laboratories, national emerging industry innovation centres, national manufacturing innovation centres, national technology innovation centres, national clinical medical research centres, national industrial technology engineering centres, national university science parks, Belt and Road joint laboratories, national major science and technology infrastructure, national science and technology resource sharing platforms, and national field scientific observation and research stations;
Institutions that became enterprises or entered enterprises during the reform of the science and technology system and mainly engage in scientific research and technology development;
National small and medium-sized enterprise public service demonstration platforms (technology category);
Enterprise technology centres recognised by the National Development and Reform Commission;
Foreign-invested R&D centres approved by the provincial commerce department together with the provincial finance and tax authorities and the local directly subordinate customs;
Science and technology private non-enterprise units recognised by the Ministry of Science and Technology together with the Ministry of Civil Affairs, and new-type R&D institutions of the science and technology private non-enterprise unit category approved by the provincial science and technology department together with the provincial civil affairs, finance and tax authorities and the local directly subordinate customs;
Public institution-type new R&D institutions approved by the provincial science and technology department together with the provincial finance and tax authorities and the local directly subordinate customs;
Higher education institutions recognised by the State that provide junior college education or above, and their branch campuses and off-site teaching institutions with independent legal person status;
Party schools (academies of governance) at county level and above;
Public libraries at prefecture level and above;
Publication import units with publication import permits recognised by the Central Propaganda Department.

List management: the exemption is not automatic

Article 4 provides that exempt imported goods are subject to list management, and that the list of duty-free imported goods is drawn up and issued separately by the Ministry of Finance together with relevant departments. Two consequences follow: meeting the entity test is not the end of the analysis, because the specific goods must fall within the list; and because the list is issued separately, the operative scope of the exemption is set by that document rather than by the notice alone.

Article 1 also contains a substantive condition on the goods: the exemption applies to supplies that cannot be produced domestically or whose performance cannot meet requirements.

The supporting administrative measures

The Ministry of Finance, the Central Propaganda Department, the National Development and Reform Commission, the Ministry of Education, the Ministry of Science and Technology, the Ministry of Industry and Information Technology, the Ministry of Civil Affairs, the Ministry of Commerce, the Ministry of Culture and Tourism, the National Health Commission, the General Administration of Customs and the State Taxation Administration have issued the Notice on Administrative Measures for the Import Tax Incentive Policy for Science and Technology during the 15th Five-Year Plan (Caiguanshui [2026] No. 8). The administrative measures operate alongside the policy notice.

Local implementation: the Xiamen example

The Xiamen notice published on 10 October 2026 illustrates how the foreign-invested R&D centre route works in practice.

The approving authorities are the municipal commerce bureau together with the municipal finance bureau, customs and the municipal tax bureau. The approval conditions follow Annex 1 of Caiguanshui [2026] No. 8, “Conditions for Foreign-Invested R&D Centres Enjoying the Policy”.

Nine categories of application materials are required: the application form for foreign-invested R&D centres to enjoy the import tax incentive policy; an application letter covering basic information, R&D activities and a statement of conformity with the application conditions (where the centre is not an independent legal person, it must also cover the basic information of the foreign-invested enterprise it relies on); the business licence (a copy of the business licence for an independent legal person, or a copy of the business licence of the foreign-invested enterprise in which it is located for a non-independent legal person); information on total R&D investment (for an independent legal person, the foreign investment information report receipt showing the total investment amount; for a non-independent legal person, a list of total R&D investment assets, with a contract list for assets to be purchased where contracts are about to be signed); a roster of full-time research and experimental development personnel; a list of equipment cumulatively purchased since establishment (with a contract list for equipment under signed purchase contracts and due for delivery within the current year); a copy of the financial statements (or audit report) for the previous year; the most recent annual information report; and any other materials required by the approving authorities.

Applications are accepted twice a year. For the first half of the year, the window runs from 1 March to 15 March, with results released by 30 April. For the second half of the year, the window runs from 1 October to 25 October, with results released by 30 November. Additional application batches may be added where genuinely necessary.

Materials should be submitted in duplicate, in A4 format, bound in order, with the unit’s official seal on each item and a seal across the side edge.

Practical implications for foreign businesses

Confirm whether the centre qualifies as a foreign-invested R&D centre under Annex 1 of Caiguanshui [2026] No. 8. The policy route for a foreign-invested R&D centre is separate from the routes for domestic research institutes and universities, and the conditions in the annex are the test.
Plan around the second-half window of 1 October to 25 October. This is the most immediate timing point in the current batch: applications for the second half of the year close on 25 October, with results due by 30 November. Where the window has passed, the next regular opportunity is the March window, unless an additional batch is arranged.
Non-independent legal persons can apply. A foreign-invested R&D centre that is not an independent legal person submits the business licence of the foreign-invested enterprise it relies on and a list of total R&D investment assets. Centres that are organised as a department or branch rather than a separate company are therefore not excluded.
Treat the exemption as conditional on both the entity and the goods. The exemption applies to supplies that cannot be produced domestically or whose performance cannot meet requirements, and exempt goods are subject to list management with the list issued separately. The exemption should not be assumed to apply automatically to any import.
Assemble the nine categories of materials early. The materials span corporate documents, R&D personnel and equipment records, financial statements and information reports. Because each item must be sealed and the set bound in order, preparation time is a practical constraint.
Keep the approval linked to the tax and customs authorities. The approving body brings together commerce, finance, tax and customs. Aligning the application with all four reduces the risk of a gap between approval and the actual import exemption.

Related reading

Foreign R&D centres in China: support policies, imported research supplies and intellectual property positioning
The 15th Five-Year Plan and the wider incentive framework for foreign-invested R&D
Customs procedures for imported research and teaching supplies
Foreign investment information reporting for foreign-invested enterprises

Sources

财政部安徽监管局·财关税〔2026〕7 号全文（含第三条 13 类主体、第四条清单管理）：https://ah.mof.gov.cn/tongzhitonggao/202610/t20261012_4002591.htm
厦门市商务局等四部门·外资研发中心核定条件、九类申报材料、下半年 10 月 1 日至 10 月 25 日申报窗口：https://swj.xm.gov.cn/zwgk/zfxxgk/ml/qtzfxx/202610/t20261010_3020527.htm
财政部官网：https://www.mof.gov.cn/
商务部官网：https://www.mofcom.gov.cn/

“十五五”期间支持科技创新进口税收优惠政策 2026：外资研发中心如何符合条件

概述

财政部等部门印发《关于”十五五”期间支持科技创新进口税收优惠政策的通知》（财关税〔2026〕7 号）。该通知于 2026 年 10 月 12 日经财政部安徽监管局等渠道公开。

通知对特定范围的科研、教育与出版机构给予进口税收优惠。第一条规定，对科学研究机构、技术开发机构、学校、党校（行政学院）、图书馆进口国内不能生产或性能不能满足需要的科学研究、科技开发和教学用品，免征进口关税和进口环节增值税、消费税。第二条规定，对出版物进口单位为上述机构进口用于科研、教学的图书、资料，免征进口环节增值税。

外资研发中心属于适用主体之一。本文梳理通知的适用范围、外资研发中心在其中的位置、清单管理要求，以及申报的实务步骤与时间安排。

2026 年主要进展

十三类适用主体

第三条规定了政策适用的主体范围：

从事科学研究工作的中央级、省级、地市级科研院所及其具有独立法人资格的研究生院、图书馆；
国家实验室、国家实验室基地；
全国重点实验室、国家新兴产业创新中心、国家制造业创新中心、国家技术创新中心、国家临床医学研究中心、国家产业技术工程化中心、国家大学科技园、”一带一路”联合实验室、国家重大科技基础设施、国家科技资源共享服务平台、国家野外科学观测研究站；
科技体制改革过程中转制为企业和进入企业的主要从事科学研究、技术开发工作的机构；
国家中小企业公共服务示范平台（技术类）；
国家发展改革委企业技术中心；
省级商务主管部门会同省级财政、税务部门和所在地直属海关核定的外资研发中心；
科技部会同民政部核定的科技类民办非企业单位，省级科技主管部门会同省级民政、财政、税务部门和所在地直属海关核定的科技类民办非企业单位类新型研发机构；
省级科技主管部门会同省级财政、税务部门和所在地直属海关核定的事业单位类新型研发机构；
国家承认学历的实施专科及以上高等学历教育的高等学校及其具有独立法人资格的分校、异地办学机构；
县级及以上党校（行政学院）；
地市级及以上公共图书馆；
中央宣传部核定的具有出版物进口许可的出版物进口单位。

清单管理：优惠并非自动享受

第四条规定，免税进口商品实行清单管理，免税进口商品清单由财政部会同有关部门另行制定印发。由此产生两点实务后果。其一，符合主体条件并不等于分析结束，具体商品还须落在清单范围内。其二，由于清单另行印发，免税的实际适用范围由该清单确定，而不仅由通知本身确定。

第一条还对商品本身设定了实质条件：免税适用于国内不能生产或性能不能满足需要的用品。这一条件与清单要求并列存在。

配套管理办法

财政部、中央宣传部、国家发展改革委、教育部、科技部、工业和信息化部、民政部、商务部、文化和旅游部、国家卫生健康委、海关总署、税务总局印发《关于”十五五”期间支持科技创新进口税收优惠政策管理办法的通知》（财关税〔2026〕8 号）。管理办法与政策通知配套执行。

地方落实：厦门范例

厦门市 2026 年 10 月 10 日发布的通知，展示了外资研发中心这一路径的实际操作方式。

核定部门为市商务局会同市财政局、海关、市税务局。核定条件按财关税〔2026〕8 号附件 1″享受政策的外资研发中心条件”执行。

申报材料共九类：外资研发中心享受进口税收优惠政策申报表；申请书（含基本情况、研发活动情况、符合申报条件的说明；属非独立法人的，还应包括所依托外商投资企业基本情况）；营业执照（独立法人提交营业执照复印件，非独立法人提交其所在外商投资企业营业执照复印件）；研发总投入情况（独立法人提供载有投资总额的外商投资信息报告回执；非独立法人提供研发总投入资产清单，即将投入并签订购置合同的资产应提交即将采购资产的合同清单）；专职研究与试验发展人员名册；设立以来累计购置的设备清单（已签订购置合同并于当年内交货的设备应同时提交合同清单）；上一年度财务报表（或审计报告）复印件；最近一期的年度信息报告书；审核部门要求的其他材料。

申报每年开展两次。上半年为 3 月 1 日至 3 月 15 日，核定结果于 4 月 30 日前发布；下半年为 10 月 1 日至 10 月 25 日，核定结果于 11 月 30 日前发布。如确有必要，可增加申报批次。

材料要求为一式二份，A4 规格，按顺序装订成册，每项材料加盖单位公章，并在侧面骑缝加盖公章。

对外资企业的实务意义

先确认研发中心是否符合财关税〔2026〕8 号附件 1 的条件。 外资研发中心的政策路径与国内科研院所、高校的路径相互独立，附件所列条件即为判定标准。
围绕 10 月 1 日至 10 月 25 日的下半年窗口安排时间。 这是本批次最直接的时间节点：下半年申报于 10 月 25 日截止，核定结果于 11 月 30 日前发布。若窗口已过，下一次常规机会为次年 3 月窗口，除非另行增加批次。
非独立法人也可申报。 非独立法人的外资研发中心提交其所依托外商投资企业的营业执照以及研发总投入资产清单。以部门或分支机构形式而非独立公司形式设立的中心，并不因此被排除在外。
把优惠理解为”主体 + 商品”双重条件。 免税适用于国内不能生产或性能不能满足需要的用品，且免税商品实行清单管理、清单另行印发。不应假定任何进口都自动适用免税。
尽早准备九类材料。 材料涉及企业证照、研发人员与设备记录、财务报表与信息报告等。由于每项材料均须盖章并按顺序装订，准备周期是一项现实约束。
让核定与税务、海关环节保持衔接。 核定部门由商务、财政、税务与海关共同组成。在申报阶段同步对接四方，可降低核定通过后与实际进口免税之间的落差风险。

相关阅读

外资研发中心在华：支持政策、进口科研用品与知识产权布局
“十五五”规划与外资研发中心更广泛的优惠框架
进口科研与教学用品的海关流程
外商投资企业的外商投资信息报告

来源

财政部安徽监管局·财关税〔2026〕7 号全文（含第三条 13 类主体、第四条清单管理）：https://ah.mof.gov.cn/tongzhitonggao/202610/t20261012_4002591.htm
厦门市商务局等四部门·外资研发中心核定条件、九类申报材料、下半年 10 月 1 日至 10 月 25 日申报窗口：https://swj.xm.gov.cn/zwgk/zfxxgk/ml/qtzfxx/202610/t20261010_3020527.htm
财政部官网：https://www.mof.gov.cn/
商务部官网：https://www.mofcom.gov.cn/

The 2026 “Jianwang” Campaign: Copyright Enforcement Priorities That Affect Content-Driven Foreign Businesses

2026-10-15 adm0n

China’s “Jianwang 2026” campaign against online piracy and copyright infringement runs from June to November 2026 and is jointly launched by four central authorities.
中国”剑网 2026″打击网络侵权盗版专项行动于 2026 年 6 月至 11 月开展，由国家版权局、工业和信息化部、公安部、国家互联网信息办公室四部门联合启动。

This is the 22nd time the four authorities have focused a campaign on priority categories of works and major online platforms, and it sets out four priority areas.
这是四部门第 22 次聚焦重点作品领域及重点网络平台开展专项治理，行动明确了四个重点领域。

The four priority areas are film and television, cultural and creative products, books, and artificial intelligence.
四个重点领域分别是影视剧版权保护、文创版权保护、图书版权保护以及人工智能领域版权整治。

Education and training content falls inside the book priority: pirated children’s books, textbooks and supplementary teaching materials are named targets, together with e-book resources and cloud-drive accounts used to share them.
教育培训内容落在图书重点领域之内：盗版童书、教材及教辅图书被明确列为整治对象，电子图书资源以及用于分享的网盘账号密码同样在列。

The artificial intelligence priority covers copyright compliance for large-model training corpora and targets unauthorised copying, adaptation and distribution, including “mash-up” edits, “rewriting” and detection evasion.
人工智能重点领域涉及大模型训练语料的版权合规，重点查处未经授权复制、改编、传播作品，包括”魔改””洗稿”以及规避监测等行为。

The publishing sector’s 15th Five-Year Plan calls for internal copyright management systems, and the campaign asks platforms to take primary responsibility in the same direction.
出版业”十五五”规划提出加强版权保护利用并要求企业完善内部版权管理制度，专项行动亦要求平台企业履行主体责任、朝同一方向完善制度。

The 2026 “Jianwang” Campaign: Copyright Enforcement Priorities That Affect Content-Driven Foreign Businesses | 2026 年”剑网”专项行动：影响内容型外资企业的版权执法重点

Overview

The National Copyright Administration, the Ministry of Industry and Information Technology, the Ministry of Public Security and the Cyberspace Administration of China have jointly launched the “Jianwang 2026” special campaign against online piracy and copyright infringement. It runs from June to November 2026 and is the 22nd occasion on which the four authorities have concentrated on priority categories of works and major online platforms.

The campaign matters to foreign businesses whose output is content: publishers, education and training providers, streaming and media companies, e-commerce operators and companies that train artificial intelligence models.

Key developments in 2026

Four priority areas

Film and television. Enforcement targets cloud storage, browser and search platforms that provide pirated film and television resources, assist their spread or facilitate piracy to draw traffic; unauthorised copying, trimming, cutting into clips and re-editing for online distribution; the spread or sale of pirated resources through livestreaming, proxy searching or traffic diversion; and infringement through streaming terminals such as set-top boxes.

Cultural and creative products. Enforcement targets homogenised plagiarism, follow-the-crowd copying, false copyright registrations, imitation of well-known intellectual property, false collaborations and products made under forged authorisation, sold through livestreaming rooms, e-commerce stores, cultural and tourism sites or campus surroundings, as well as blocked licensing chains.

Books. Enforcement targets piracy of bestsellers, long-selling titles, children’s books, textbooks and supplementary teaching materials; the sale of infringing books and e-book resources, and cloud-drive credentials used to store e-books, through e-commerce, livestreaming and short-video platforms; and “print-on-demand piracy”, mixed genuine and counterfeit stock and traffic diversion to pirated sales.

Artificial intelligence. The campaign addresses copyright compliance for large-model training corpora and targets the use of artificial intelligence and other tools to illegally copy, adapt or disseminate works, including unauthorised “mash-up” editing, “rewriting”, deepfakes and detection evasion.

Enforcement posture and corporate responsibility

The campaign calls for a strong emphasis on investigating and handling cases. The four authorities will press online enterprises to fulfil their primary responsibilities and guide them to establish and improve internal copyright management systems, and call for strict handling of entities that make infringement and piracy their business.

The publishing sector’s 15th Five-Year Plan

The National Press and Publication Administration’s publishing sector 15th Five-Year Plan states that the sector will “vigorously advance technology empowerment and the protection and use of copyright”, and sets out arrangements for copyright trading platforms, copyright asset management, protection of key publications and high-quality datasets in the publishing and copyright field. It states that China will “continue to carry out special copyright protection campaigns such as ‘Jianwang’ and the ‘Youth Copyright Protection Season’, strengthen copyright protection for best-selling books, textbooks and supplementary teaching materials, children’s books and cultural and creative products, and regulate copyright licensing and dissemination order”.

The China-EU seminar on copyright in the digital environment

On 13 October 2026, the China-EU seminar on copyright protection in the digital environment was held in Yinchuan, Ningxia, jointly hosted by the National Copyright Administration of China and the EU-China Intellectual Property Project. Wang Zhicheng of the National Copyright Administration’s Copyright Administration Bureau, Zhai Jun of the Ningxia Press and Publication (Copyright) Bureau, and Dr. Airo of the EU-China Intellectual Property Project attended and addressed the seminar.

Three strands emerged: embracing artificial intelligence with forward-looking thinking; studying and regulating it, taking the revision of the Implementing Regulations of the Copyright Law as an opportunity to build copyright rules adapted to AI scenarios, strengthen monitoring of AI-generated content dissemination and handle related complaints; and exchanging experience in AI governance. Topics covered China-EU copyright legislation and enforcement practice, copyright in the generative AI era, and online enforcement practice and challenges, with over 100 participants including World Intellectual Property Organization representatives, national and local copyright officials, EU project experts, legal scholars and industry representatives. China has ratified the Beijing Treaty on Audiovisual Performances and the Marrakesh Treaty and cooperates regularly with the World Intellectual Property Organization.

Practical implications for foreign businesses

Map the authorisation chain for every piece of content. Textbooks, supplementary teaching materials, children’s books, e-book resources, courseware and online course content should each be traceable to a source of rights, with scope, territory and term documented.
Do not host or link pirated educational resources. Uploading pirated textbook or e-book files to a platform, app or cloud drive, or providing cloud-drive credentials for that purpose, falls within the book priority, as does linking out to such resources through search, browser or livestreaming features.
Treat AI-generated teaching content as a compliance area. Where artificial intelligence produces or adapts teaching materials, both the training corpus and the output should be reviewed; unauthorised copying, adaptation, “mash-up” editing and “rewriting” are named targets.
Build an internal copyright management system. The campaign explicitly asks platforms and enterprises to improve internal copyright management systems; a documented system covering rights clearance, content review, takedown handling and record-keeping is the practical expression of that.
Watch the Implementing Regulations of the Copyright Law. The revision was identified as the vehicle for building AI-adapted copyright rules — a forthcoming institutional variable for any business generating content with artificial intelligence.

Two boundaries are worth stating. The campaign is organised by sector and by conduct and does not name foreign education or training institutions; reading it as a list of named targets would misstate the official position.

Related reading

China’s 15th Five-Year Copyright Work Plan and its 2026–2030 agenda
Copyright civil litigation in China and the 2026 Supreme People’s Court interpretation
Software copyright registration for foreign firms and the China Copyright Protection Centre filing route

Sources

国家版权局·中欧数字环境下版权保护研讨会在银川举办：https://www.ncac.gov.cn/xxfb/ywxx/202610/t20261014_1012447.html
中国新闻出版广电报·出版业”十五五”规划版权保护利用部署：https://www.toutiao.com/article/7696331511301161510
“剑网 2026″专项行动四部门四大重点领域：http://gzylhyzx.com/detail.html?newsId=42756778
中新经纬·研讨会详情与《著作权法实施条例》修订契机：https://www.jwview.com.cn/cj/2026/10-14/10714275.shtml
国家版权局官网：https://www.ncac.gov.cn/

2026 年”剑网”专项行动：影响内容型外资企业的版权执法重点

概述

国家版权局、工业和信息化部、公安部、国家互联网信息办公室联合启动打击网络侵权盗版”剑网 2026″专项行动。行动于 2026 年 6 月至 11 月开展，是四部门第 22 次聚焦重点作品领域及重点网络平台开展专项治理。

对于以内容为产品的境外企业而言，这一行动值得关注。出版机构、教育培训提供方、流媒体与传媒公司、电商经营者以及训练人工智能模型的企业，均落在其覆盖范围之内。尤其值得细读的一点是：行动的表述方式是按领域、按行为展开，而非点名具体主体。它描述的是执法将优先处理的侵权类型，以及平台应承担的合规期待，而不是列出一份被点名的清单。

本文梳理四个重点领域、相关配套政策文件，以及内容型外资企业在华经营可据此落实的实务动作。

专项行动以年度为周期组织，重点领域的取舍通常反映当年版权执法的优先次序。对内容型外资企业而言，与其关注自身是否被点名，不如把行动文本当作一份合规清单使用：它既界定了哪些行为会进入执法视野，也界定了平台与企业被期待建立哪些内部机制。

2026 年主要进展

四个重点领域

行动明确了四个重点领域。

影视剧版权保护。 整治网盘、浏览器、搜索引擎等网络服务平台主动提供盗版影视资源及相关服务、故意为盗版影视资源传播提供帮助、以引流为目的为影视盗版提供便利等行为。同时涵盖未经授权对影视作品直接搬运、删减切条、改编合辑并通过网络传播，以直播、代找、引流等方式传播或售卖盗版影视资源，以及利用电视机顶盒等流媒体智能终端实施侵权盗版。

文创版权保护。 整治文创领域同质化剽窃、跟风式抄袭、虚假版权登记、仿冒知名知识产权、虚假知识产权联名、伪造授权生产文创产品，并通过网络直播间、电商店铺、文旅景区、校园周边等线上线下渠道售卖等行为，同时推动解决版权授权链条不畅、权利管理不清等问题。

图书版权保护。 整治畅销书、长销书、童书、教材及教辅图书的盗版行为；打击通过电商、直播、短视频等平台销售侵权盗版图书、电子图书资源，以及存储电子图书的网盘账号密码；重点查处”按需盗印”、真假混卖、恶意串货、网络引流销售盗版图书及电子图书资源等行为。

人工智能领域版权整治。 推动解决大模型训练语料版权合规问题；重点查处利用人工智能等新技术工具非法复制、改编、传播作品，以及未经授权对作品实施”魔改””洗稿”、深度伪造、规避监测等侵权违法行为。

执法力度与企业主体责任

行动要求突出查办案件。国家版权局等四部门将推动网络企业积极履行主体责任，指导相关企业建立完善内部版权管理制度。对以实施侵权盗版为业、严重破坏网络版权秩序的违法犯罪主体，依法从严查处，并推动形成打击网络侵权盗版的社会共治格局。

出版业”十五五”规划

国家新闻出版署印发出版业”十五五”规划，明确提出”大力推进科技赋能和版权保护利用”，围绕版权交易平台建设、出版单位版权资产管理和开发、重点出版物版权保护、出版版权领域高质量数据集建设等作出部署，并就出版跨界融合、图书版权输出提出明确要求。

规划明确，”持续开展’剑网”青少年版权保护季’等版权保护专项行动，加强对畅销图书、教材教辅、少儿图书、文创产品等的版权保护，规范版权授权、传播秩序”。

规划同时提出，出版单位应加强版权资产管理与开发，推动重点出版物版权保护，并建设出版版权领域高质量数据集；在出版跨界融合与图书版权输出方面也提出了明确要求。

中欧数字环境下版权保护研讨会

2026 年 10 月 13 日，中欧数字环境下版权保护研讨会在宁夏银川举办。研讨会由中国国家版权局、欧盟中国知识产权项目联合主办，宁夏回族自治区党委宣传部、中国版权协会承办。中国国家版权局版权管理局局长王志成、宁夏回族自治区新闻出版局（版权局）局长翟军、欧盟中国知识产权项目负责人艾罗博士出席并致辞。

研讨会形成三方面观点。一是重视和拥抱人工智能，以前瞻、积极的思维迎接人工智能带来的变革。二是研究和规范人工智能，以《著作权法实施条例》修订为契机，完善配套制度设计，探索构建适配人工智能场景的版权规则，持续加强人工智能生成内容传播监测，妥善处置相关版权投诉举报，依法保护著作权人合法权益。三是交流与共享人工智能治理经验。

研讨会设置三个议题：中欧版权立法进展与执法实践分享、生成式人工智能时代的版权、网络环境下的版权执法实践与挑战。一百余人参会，包括世界知识产权组织代表、国家版权主管部门领导、地方版权工作负责人、欧盟知识产权项目专家、国内外法学学者以及行业协会代表。

在版权国际合作方面，中国在多边层面相继批准《视听表演北京条约》和《马拉喀什条约》，并与世界知识产权组织保持常态化合作。

对外资企业的实务意义

对于产品或服务涉及教育培训内容的境外企业，本次行动可转化为一组具体合规动作。

为每一项内容梳理授权链。 教材、教辅、童书、电子图书资源、课件与在线课程内容，均应可追溯至权利来源。凡属授权使用，应留存许可范围、地域、期限与可用渠道的记录。
不托管、不链接盗版教育资源。 将盗版教材或电子书文件上传至平台、应用或网盘，或为此提供网盘账号密码，均落在图书重点领域的整治范围之内。通过搜索、浏览器或直播功能外链至此类资源，同样如此。
把人工智能生成的教学内容当作合规事项。 使用人工智能制作或改编教学材料时，训练语料与生成内容都应经过审查。未经授权的复制、改编、”魔改””洗稿”已被行动明确列为查处对象，人工智能生成内容传播监测亦在加强。
建立内部版权管理制度。 行动明确要求平台与企业完善内部版权管理制度。一套成文的制度——涵盖权利清查、内容审核、侵权处置与记录留存——是这一期待在实务中的落点。
跟踪《著作权法实施条例》修订。 研讨会把实施条例修订确立为构建适配人工智能场景版权规则的载体。对任何使用人工智能生成内容的企业而言，这是下一步值得跟踪的制度变量。

有两点边界值得明确。其一，行动按领域、按行为组织，并未点名外资教育培训机构，把它读成一份被点名清单会误读官方口径。其二，行动描述的是执法重点与合规期待，而非新的法定门槛；权利与义务的基础仍以《著作权法》及其实施条例为准。

在落地层面，企业可把上述要求嵌入既有流程：内容上架前完成权利清查，上架后保留审核与处置记录；对供应商、渠道商与内容合作方开展版权合规培训；对人工智能生成内容单独设置复核环节。这些动作并不改变业务模式，但能在行动周期内形成可查验的合规证据。

相关阅读

中国版权工作”十五五”规划及其 2026—2030 年议程
中国著作权民事诉讼与 2026 年最高人民法院司法解释
外国企业在华软件著作权登记与版权保护中心申报路径
外资研发中心在华：支持政策与进口科研用品

来源

国家版权局·中欧数字环境下版权保护研讨会在银川举办：https://www.ncac.gov.cn/xxfb/ywxx/202610/t20261014_1012447.html
中国新闻出版广电报·出版业”十五五”规划版权保护利用部署：https://www.toutiao.com/article/7696331511301161510
“剑网 2026″专项行动四部门四大重点领域：http://gzylhyzx.com/detail.html?newsId=42756778
中新经纬·研讨会详情与《著作权法实施条例》修订契机：https://www.jwview.com.cn/cj/2026/10-14/10714275.shtml
国家版权局官网：https://www.ncac.gov.cn/

Import-Export Clearance / 进出口清关, Patent / 专利, Trademark / 商标

CNIPA and GACC Joint Opinion 2026: Strengthened IPR Customs Protection for Trademark and Patent Owners

2026-10-15 adm0n

On 8 October 2026 the China National Intellectual Property Administration and the General Administration of Customs jointly issued the Opinions on Strengthening Coordinated Intellectual Property Protection, released publicly on 14 October.
2026 年 10 月 8 日，国家知识产权局与海关总署联合印发《关于强化知识产权协同保护的意见》，并于 10 月 14 日公开发布。

The Opinions set out seven areas of work, covering information sharing, investigation assistance, business support, key-sector protection, joint research, talent development and evaluation.
《意见》提出七项重点工作，涵盖信息共享、调查协助、业务支撑、重点领域保护、会商调研、人才培养和评估奖惩。

Under information sharing, CNIPA will provide customs with trademark and patent basic data on a regular basis to make it easier for rights holders to complete customs recordation.
在信息共享方面，国家知识产权局将定期向海关总署提供商标、专利等基础数据信息，便利权利人办理海关备案。

The two authorities will also share well-known trademark confirmations, records of revoked or invalidated trademarks, and decisions in major patent infringement administrative rulings.
双方还将共享驰名商标确认信息、撤销或者宣告无效的商标信息，以及重大专利侵权纠纷行政裁决决定信息。

For patent cases involving technical questions, CNIPA will recommend experts such as technical investigation officers to customs according to customs needs.
对涉及专业技术性事项的专利侵权案件，国家知识产权局将根据海关需求推荐技术调查官等专家。

The Opinions encourage rights holders with well-known trademark records, collective or certification marks registered as geographical indications, and photovoltaic and other key industry enterprises to file customs recordation.
《意见》鼓励有驰名商标确认记录、作为地理标志注册的集体商标或证明商标，以及光伏等重点产业企业的权利人积极向海关申请知识产权备案。

The customs recordation system itself already exists; the Opinions strengthen coordination around it rather than creating a new recordation regime.
海关知识产权备案制度本身早已存在；《意见》是在其基础上强化协同，而非新设一项备案制度。

Implementation is led by the IP Protection Department of CNIPA and the Comprehensive Business Department of GACC, which will establish a standing liaison mechanism with designated contacts.
落实工作由国家知识产权局知识产权保护司与海关总署综合业务司牵头，建立常态化联络机制并确定联络人。

CNIPA and GACC Joint Opinion 2026: Strengthened IPR Customs Protection for Trademark and Patent Owners | 国家知识产权局与海关总署 2026 年联合意见：商标与专利权利人的知识产权海关保护协同

Overview

On 8 October 2026, the China National Intellectual Property Administration (CNIPA) and the General Administration of Customs (GACC) jointly issued the Opinions on Strengthening Coordinated Intellectual Property Protection (《关于强化知识产权协同保护的意见》). The document was released publicly on 14 October 2026.

The stated aim is to combine the strengths of the intellectual property administration and customs so that the two work as one force, advance protection across the whole intellectual property chain, and support a sound business and innovation environment. For trademark and patent owners, the practical question is what the coordination changes at the border and in the recordation process, and what it does not change. This article sets out the seven areas of work, reproduces the official wording where it matters, and identifies the practical handles for foreign rights holders. It does not extend the text beyond what the document says.

Key developments in 2026

The Opinions are organised into seven areas of work, together with implementation arrangements.

Information sharing. The two authorities will establish a long-term working mechanism for data sharing and application. CNIPA will provide GACC with trademark and patent basic data on a regular basis, which makes it easier for rights holders to complete customs recordation. The two will also share well-known trademark confirmation information, information on trademarks that have been revoked or declared invalid, and decisions in major patent infringement administrative dispute rulings, to assist customs enforcement. GACC will provide CNIPA with data on trademarks and patents that have been recorded for customs protection and on trademark and patent cases in which goods have been confiscated. The two will notify each other of their administrative enforcement replies in trademark and patent matters, to promote consistency in infringement assessment standards, and will jointly advance intellectual property informatisation.

Investigation assistance. Where the intellectual property administration handles a trademark or patent infringement case involving imported or exported goods and requests customs assistance, customs is to provide it. Where customs investigates suspected infringing goods that have been detained and requests assistance, the intellectual property administration is to assist. For patent infringement cases involving specialised technical matters, CNIPA will recommend experts such as technical investigation officers according to customs needs. Verification of registered trademark information and status may be carried out through the CNIPA trademark registration certificate public notice system.

Business support. When customs investigates goods suspected of infringing trademark or patent rights, it will refer fully to the infringement assessment standards formulated by CNIPA as well as to relevant administrative replies and administrative ruling decisions made by the intellectual property administration. For relatively specialised and complex questions of identification — the same goods, similar goods, identical trademarks, similar trademarks and patent infringement — customs may seek the views of the intellectual property administration at the same level, which is to reply in a timely manner and issue a professional opinion.

Key-sector protection. The intellectual property administration encourages rights holders with well-known trademark confirmation records, collective or certification marks registered as geographical indications, and photovoltaic and other key industry enterprises to actively apply to customs for intellectual property recordation. GACC reviews applications in accordance with the law, and once recordation is completed, customs strengthens protection based on national industrial policy and the results of risk analysis.

Joint research, talent and evaluation. The two will hold discussions on difficult trademark and patent cases, conduct joint research on major difficult issues to promote consistency in enforcement standards, and jointly advance the use of new technologies such as artificial intelligence and big data in intellectual property protection. They will exchange teaching resources and support specialised training on foreign-related intellectual property protection. They will periodically evaluate the effectiveness of protection work, publicly commend outstanding collectives and individuals, and remind those whose work is lagging.

Implementation. The work is led by the IP Protection Department of CNIPA and the Comprehensive Business Department of GACC, which will establish a standing liaison mechanism and designate contacts. Intellectual property administration departments below the provincial level and customs offices directly under GACC will establish corresponding liaison mechanisms.

Practical implications for foreign businesses

Five practical handles follow for foreign trademark and patent owners.

First, recordation remains the core instrument. Customs active protection applies to trademarks and patents that have been recorded; the Opinions reinforce the recordation process rather than replace it. The information-sharing measures are designed to make recordation easier to complete.

Second, certain categories of rights holders are explicitly encouraged to apply for recordation: those with well-known trademark confirmation records, collective or certification marks registered as geographical indications, and photovoltaic and other key industry enterprises. Once recorded, customs strengthens protection based on national industrial policy and risk analysis.

Third, technical investigation officers now enter the customs case-support system. For patent matters, where the technical questions are specialised, CNIPA may recommend experts such as technical investigation officers according to customs needs, so patent infringement assessment does not rest on customs judgement alone.

Fourth, consistency of infringement assessment standards improves predictability. Customs refers to CNIPA’s infringement assessment standards and to administrative replies and rulings, and may consult the intellectual property administration at the same level on difficult identification questions.

Fifth, specialised training on foreign-related intellectual property protection is written into the document, indicating a direction of professionalisation in cross-border enforcement.

One clarification belongs in any complete reading. The Opinions do not create a new recordation regime. Customs intellectual property recordation has long existed under the applicable customs rules. What the Opinions do is strengthen coordination around that existing framework — through data sharing, investigation assistance, standard alignment and key-sector encouragement — so that the two authorities act with a common understanding. Rights holders who already hold recordation, and those considering it, should read the document as an improvement in the operating environment for enforcement at the border.

Related reading

Customs intellectual property recordation is the gateway to customs active protection for recorded trademarks and patents.
For patent cases involving specialised technical matters, CNIPA may recommend experts such as technical investigation officers to customs.
Rights holders with well-known trademark records, geographical indication collective or certification marks, and photovoltaic and other key industry enterprises are encouraged to apply for recordation.

Sources

国家知识产权局官网·《关于强化知识产权协同保护的意见》全文：https://www.cnipa.gov.cn/art/2026/10/14/art_3611_208509.html?xxgkhide=1
中国金融新闻网·两部门联合印发及七项重点工作全文（2026-10-14）：https://www.financialnews.com.cn/2026-10/14/content_458807.html
新华报业网转央视·重点领域保护报道：https://www.xhby.net/content/s6acf29f1e4b0cd8a37594433.html
海关总署官网（海关知识产权保护相关公告与政策栏目）：http://www.customs.gov.cn/

国家知识产权局与海关总署 2026 年联合意见：商标与专利权利人的知识产权海关保护协同

概述

2026 年 10 月 8 日，国家知识产权局与海关总署联合印发《关于强化知识产权协同保护的意见》，并于 2026 年 10 月 14 日公开发布。

《意见》的目标是发挥知识产权管理部门与海关的各自优势，形成工作合力，协同推进知识产权全链条保护，营造良好营商环境和创新环境。对商标与专利权利人而言，实务问题在于：这一协同在口岸环节与备案流程中改变了什么，又没有改变什么。本文梳理《意见》的七项重点工作，在关键处照录官方原文表述，并指出外资权利人的实操抓手。本文不超出文件本身所写的内容作延伸。

2026 年的关键进展

《意见》分为七项重点工作，并配有落实安排。

加强信息共享。 双方将建立数据共享应用合作长效工作机制。国家知识产权局定期向海关总署提供商标、专利等基础数据信息，便利权利人办理海关备案；同时共享驰名商标确认信息、撤销或者宣告无效的商标信息，以及重大专利侵权纠纷行政裁决决定信息，辅助海关执法。海关总署定期向国家知识产权局提供进行海关保护备案的商标、专利数据信息，以及予以没收的商标、专利案件信息。双方互相通报各自作出的商标、专利行政执法答复，促进商标、专利侵权判断标准统一，并共同推动知识产权信息化建设。

强化调查协助。 知识产权管理部门处理涉及进出口货物的商标、专利侵权案件请求海关协助的，海关应当予以协助；海关对被扣留的侵权嫌疑货物进行调查请求协助的，知识产权管理部门应当协助。对涉及专业技术性事项的专利侵权案件，国家知识产权局将根据海关需求推荐技术调查官等专家。核实注册商标信息及状态，可通过国家知识产权局商标注册证明公示系统进行。

加强业务支撑。 海关调查涉嫌侵犯商标权、专利权的货物时，充分参考国家知识产权局制定的侵权判断标准，以及知识产权管理部门作出的相关行政答复、行政裁决决定；遇较专业复杂的同一种商品、类似商品、相同商标、近似商标、专利侵权等认定问题，可征求同级知识产权管理部门意见，知识产权管理部门应及时答复、出具专业意见。

强化重点领域保护。 知识产权管理部门鼓励有驰名商标确认记录、作为地理标志注册的集体商标或证明商标，以及光伏等重点产业企业的权利人，积极向海关申请知识产权备案。海关总署依法审核；经海关总署备案后，海关基于国家产业政策和风险分析结果加强保护。

加强会商调研、人才培养和评估奖惩。 双方就商标、专利疑难案件开展研讨，对重大疑难问题联合调研，促进执法标准统一；共同推进人工智能、大数据等新技术在知识产权保护工作中的应用。互派师资，支持涉外知识产权保护专业培训。定期评估保护工作成效，对突出集体和个人通报表扬，对工作不力的督促提醒。

落实安排。 工作由国家知识产权局知识产权保护司与海关总署综合业务司牵头，建立常态化联络机制、确定联络人；省级以下知识产权管理部门、直属海关建立相应联络机制。

对外资企业的实务意义

对外资商标与专利权利人而言，有五个实操抓手。

第一，备案仍是核心抓手。海关的主动保护适用于已备案的商标与专利；《意见》强化的是围绕备案流程的协同，而非取而代之。信息共享方面的举措，目的在于让备案更便于完成。

第二，若干类权利人被明确鼓励申请备案：有驰名商标确认记录的、作为地理标志注册的集体商标或证明商标的，以及光伏等重点产业企业的权利人。备案完成后，海关基于国家产业政策和风险分析结果加强保护。

第三，技术调查官进入海关办案支持体系。就专利事项而言，遇专业技术性较强的问题，国家知识产权局可根据海关需求推荐技术调查官等专家，专利侵权认定不再只依赖海关自身判断。

第四，侵权判断标准趋于统一，可预期性提升。海关参考国家知识产权局的侵权判断标准及相关行政答复、裁决，遇疑难认定问题还可征求同级知识产权管理部门意见。

第五，涉外知识产权保护专业培训被写入文件，指向跨境维权的专业化方向。

任何完整的解读都应包含一处澄清。《意见》并未新设一项备案制度。海关知识产权备案制度早已存在，其依据是适用的海关规则。《意见》所做的是围绕这一既有框架强化协同——通过数据共享、调查协助、标准衔接与重点领域鼓励，使两个部门以一致理解开展工作。已持有备案的权利人，以及正在考虑备案的权利人，宜将该文件理解为口岸执法营商环境的改善。

延伸阅读

海关知识产权备案，是已备案商标与专利获得海关主动保护的前提。
对涉及专业技术性事项的专利侵权案件，国家知识产权局可根据海关需求推荐技术调查官等专家。
有驰名商标确认记录、作为地理标志注册的集体商标或证明商标，以及光伏等重点产业企业的权利人，被鼓励申请备案。

来源

国家知识产权局官网·《关于强化知识产权协同保护的意见》全文：https://www.cnipa.gov.cn/art/2026/10/14/art_3611_208509.html?xxgkhide=1
中国金融新闻网·两部门联合印发及七项重点工作全文（2026-10-14）：https://www.financialnews.com.cn/2026-10/14/content_458807.html
新华报业网转央视·重点领域保护报道：https://www.xhby.net/content/s6acf29f1e4b0cd8a37594433.html
海关总署官网（海关知识产权保护相关公告与政策栏目）：http://www.customs.gov.cn/

Data Export / 数据出境, FTZ Setup / 自贸区落地, PIPL Compliance / 个保法合规

Beijing E-Town’s Upgraded Data Export Negative List 2026: Nine Sectors Now Covered

2026-10-15 adm0n

The Beijing Economic-Technological Development Area issued an upgraded negative list implementation opinion for outbound data transfers, signed on 28 September 2026, published on 12 October 2026 and widely reported on 14 October 2026.
北京经济技术开发区印发数据出境负面清单实施意见升级版，文件落款日期为 2026 年 9 月 28 日，2026 年 10 月 12 日公开发布，10 月 14 日经媒体广泛报道。

The geographical scope expands from the E-Town cluster of the Beijing Pilot Free Trade Zone to the whole demonstration zone for comprehensive opening-up of the services sector — in practice the whole of Beijing E-Town.
适用范围从中国（北京）自贸试验区亦庄组团，扩展至服务业扩大开放综合示范区，即北京经开区全域。

The sectors covered increase from five to nine, adding medical devices, trade and logistics, and banking, among others, to the original automotive, pharmaceutical, civil aviation, retail and modern services, and AI training data fields.
覆盖领域由首批 5 个增至 9 个，在汽车、医药、民航、零售与现代服务业、人工智能训练数据之外，新增医疗器械、贸易物流、银行业等 4 个领域。

The measure is a facilitation channel, not an exemption: a data processor remains the party responsible for filing under the negative list, must report periodically, and remains subject to regulatory supervision.
这是便利化通道而非豁免：数据处理者仍对负面清单备案工作承担主体责任，须定期报备，并持续接受监管核查。

The opinion is built around four themes — widening the scope of application, improving the management mechanism, making services more convenient, and promoting new scenarios.
《实施意见》围绕适用范围扩容、管理机制提质、便利服务增效、新场景促进四个方面对原有制度作系统性优化。

Where an industry falls outside the nine fields, the standard pathways — security assessment, standard contract or certification — continue to apply.
行业不在 9 个领域之内的，仍适用安全评估、标准合同或认证等标准路径。

A medical device company in E-Town that exports to more than 90 countries and territories had previously used the longer standard filing route for want of a sector-specific negative list; the expanded list allowed its compliance determination to be completed more quickly.
一家产品出口 90 多个国家和地区的经开区医疗器械企业，此前因缺少适配医疗器械领域的负面清单只能走耗时更长的标准备案路径；清单扩容后其合规判定得以更快完成。

Beijing E-Town’s Upgraded Data Export Negative List 2026: Nine Sectors Now Covered | 北京经开区数据出境负面清单升级：覆盖领域增至 9 个

Overview

On 12 October 2026 the Beijing Economic-Technological Development Area (Beijing E-Town) published, on its official portal, an implementation opinion on the negative list for outbound data transfers. The document is dated 28 September 2026 and was widely reported in the media on 14 October 2026. Its full title refers to the E-Town cluster of the high-end industry area of the China (Beijing) Pilot Free Trade Zone and to the E-Town area of the national demonstration zone for comprehensive opening-up of the services sector.

The document is an iteration of an earlier implementation opinion for the E-Town cluster. Two changes stand out. The geographical scope is widened from the E-Town cluster of the pilot free trade zone to the demonstration zone for comprehensive opening-up of the services sector, which in practice covers the whole of Beijing E-Town. The number of sectors covered by the negative list rises from five to nine. The document benchmarks against Beijing’s newer administrative measures for the negative list for outbound data transfers in the pilot free trade zone and the demonstration zone, in its 2025 version.

For foreign-invested companies registered in Beijing E-Town, the practical question the document answers is a simple one: whether their industry falls within the nine fields, in which case a faster filing-based route is available, or outside them, in which case the standard pathways continue to apply.

Key developments in 2026

Wider geographical scope. The earlier implementation opinion applied to the E-Town cluster of the China (Beijing) Pilot Free Trade Zone. The upgraded opinion extends to the demonstration zone for comprehensive opening-up of the services sector, which corresponds to the whole of the Beijing Economic-Technological Development Area. A company that sits in E-Town but outside the free trade zone cluster is therefore now within reach of the arrangement.

More sectors covered. The first batch of five fields covered automotive, pharmaceuticals, civil aviation, retail and modern services, and artificial intelligence training data. Four fields have been added, including medical devices, trade and logistics, and banking, bringing the total to nine. The sector a company operates in is the first thing to check, because it determines which route is available.

Four themes of the upgrade. The document is organised around widening the scope of application, improving the management mechanism, making services more convenient, and promoting new scenarios. Taken together these describe a systemic optimisation of the earlier regime rather than an isolated change of scope.

Legal and policy basis. The arrangement rests on the provisions of the Regulations on Promoting and Regulating Cross-Border Data Flows that support pilot free trade zones in formulating negative lists for outbound data transfers, and on the national system for classified and graded data protection.

Principles and the role of the data processor. Articles 1 and 3 set out three pairings: security of flow combined with convenience of service; the primary responsibility of the processor combined with regulatory guidance; and periodic reporting combined with administrative supervision. Article 2 defines a data processor as a legal person or other organisation registered within the “two zones” area of E-Town that carries out activities such as cross-border data flows, and states that the data processor bears the primary responsibility for filing under the negative list for outbound data transfers.

A practical case. A medical device trading company in Beijing — part of Siemens Healthineers since 2021 and referred to in reporting as Siemens Healthineers oncology — exports to more than 90 countries and territories. Because there was no negative list adapted to the medical device field at the time, it could only use the standard filing route, which takes longer. After the sector expansion, E-Town engaged with the company’s needs promptly and moved the municipal policy into effect for the enterprise, helping it to complete its compliance determination quickly.

Practical implications for foreign businesses

The document is best read as an answer to a routing question. Three points matter for foreign-invested companies.

First, check whether your industry is on the list. If it is among the nine fields, the negative list route is available: a filing-based mechanism with a faster compliance determination. If it is not, the standard pathways continue to apply — security assessment, standard contract or certification, depending on the data and the circumstances.
Second, the negative list is a facilitation channel, not an exemption. Being on the list does not remove obligations. The data processor remains the party responsible for the filing, must report periodically, and remains subject to regulatory supervision and verification. Companies should plan for that continuing compliance workload rather than treat the list as a one-off clearance.
Third, the scope change is worth checking against your registration. Because the arrangement now reaches the demonstration zone for comprehensive opening-up of the services sector, companies registered in E-Town but outside the free trade zone cluster should confirm whether they now fall within it.

For companies whose industry is on the list, the sequencing is straightforward: confirm the sector, prepare the filing materials, and build the periodic reporting and record-keeping into routine data governance. For companies outside the list, the practical value of the document is different — it clarifies that the standard pathways remain the applicable route and that the determination should be made on the facts of the data flow rather than on the address of the entity alone.

Related reading

China’s data export negative list for free trade zones (2026-07-16): 电商数字-数据出境-230-ftz-data-export-negative-list-2026-2026-07-16-v1.md
Data export certification thresholds (2026-09-30): 电商数字-数据出境-430-data-export-certification-thresholds-2026-09-30-v1.md
CAC question and answer on data export (September 2026): 电商数字-数据出境-396-cac-data-export-qa-september-2026-09-16-v1.md
Greater Bay Area data special zone (2026-09-25): 电商数字-数据出境-417-gba-data-special-zone-2026-09-25-v1.md

Sources

北京经开区官网·《实施意见》全文通知（2026-10-12）：https://kfqgw.beijing.gov.cn/zwgkkfq/2024zcwj/202610/t20261012_4898013.html
人民财讯·新增医疗器械、贸易物流、银行业等 4 个领域（2026-10-14）：https://news.qq.com/rain/a/20261014A03HNL00
“北京亦庄”·全域扩容与瓦里安案例：https://www.toutiao.com/article/7696379956326154788/
国家互联网信息办公室官网·《促进和规范数据跨境流动规定》背景：https://www.cac.gov.cn/

北京经开区数据出境负面清单升级：覆盖领域增至 9 个

概述

2026 年 10 月 12 日，北京经济技术开发区（北京经开区）在其门户网站公开发布《中国（北京）自由贸易试验区高端产业片区亦庄组团国家服务业扩大开放综合示范区经开区区域数据出境负面清单实施意见》。文件落款日期为 2026 年 9 月 28 日，2026 年 10 月 14 日经媒体广泛报道。

该文件是对原有《中国（北京）自由贸易试验区高端产业片区亦庄组团数据出境负面清单实施意见》的迭代升级。其中两项变化最为突出。其一，适用范围从中国（北京）自贸试验区亦庄组团，扩展至服务业扩大开放综合示范区，实际上即北京经开区全域。其二，负面清单覆盖领域由 5 个增至 9 个。文件对标的是北京市新版《中国（北京）自由贸易试验区、国家服务业扩大开放综合示范区数据出境负面清单管理办法（试行）》（2025 版）。

对注册在北京经开区的外资企业而言，这份文件回答的是一个直接的问题：本行业是否落在 9 个领域之内——在，则可走更快的备案制通道；不在，则仍适用标准路径。

2026 年的主要进展

适用范围扩容。 原有实施意见适用于中国（北京）自贸试验区亦庄组团。升级后的实施意见扩展至服务业扩大开放综合示范区，对应北京经开区全域。因此，注册在经开区但位于自贸试验区组团之外的企业，如今也进入了该安排的覆盖范围。

覆盖领域增加。 首批 5 个领域为汽车、医药、民航、零售与现代服务业、人工智能训练数据。在此基础上新增 4 个领域，包括医疗器械、贸易物流、银行业，覆盖领域增至 9 个。企业所处的行业是第一件要核对的事，因为它决定适用哪条路径。

升级的四个方面。 文件围绕适用范围扩容、管理机制提质、便利服务增效、新场景促进四个方面展开，整体上是对原有制度的系统性优化，而非单纯的适用范围调整。

法律与政策依据。 该安排依据《促进和规范数据跨境流动规定》中支持自贸试验区制定数据出境负面清单的有关规定，以及国家数据分类分级保护制度。

原则与数据处理者的角色。 文件第一条、第三条提出三组结合：安全流动与便利服务相结合、主体责任与规范引导相结合、定期报备与行政监管相结合。第二条规定，数据处理者是指在经开区”两区”范围内登记注册、开展数据跨境流动等相关活动的法人或其他组织；数据处理者对数据出境负面清单备案工作承担主体责任。

一个实务案例。 北京一家医疗器械贸易企业（2021 年起成为西门子医疗的一员，报道中以”西门子医疗肿瘤医学”指称），产品出口全球 90 多个国家和地区。由于此前缺少适配医疗器械领域的数据出境负面清单，该企业只能走耗时更长的标准备案路径。领域扩容后，北京经开区第一时间对接企业需求，推动市级新政率先在企业落地见效，帮助企业快速完成合规判定。

对外资企业的实务意义

这份文件最宜理解为对一条路径问题的回答。对外资企业而言，有三点值得注意。

第一，先核对本行业是否在列。 若处于 9 个领域之内，负面清单路径即可用：备案制机制，合规判定更快。若不在其列，则仍适用标准路径——视数据情形不同，分别为安全评估、标准合同或认证。
第二，负面清单是便利化通道，不是豁免。 进入清单并不免除义务。数据处理者仍对备案承担主体责任，须定期报备，并持续接受监管核查。企业应为这种持续的合规工作量做好安排，而不是把进入清单当作一次性通关。
第三，适用范围的变化要与自身注册情况对照。 由于该安排现已延伸至服务业扩大开放综合示范区，注册在经开区但位于自贸试验区组团之外的企业，应确认自身是否已被纳入。

对行业在列的企业，顺序较为清晰：确认所属领域、准备备案材料，并把定期报备与记录留存纳入日常数据治理。对行业不在列的企业，这份文件的实务价值有所不同——它明确标准路径仍是适用路径，且合规判定应基于数据流动的实际情况，而不只是实体的注册地址。

相关阅读

见：自贸试验区数据出境负面清单（230-ftz-data-export-negative-list）
见：数据出境认证门槛（430-data-export-certification-thresholds）
见：国家网信办数据出境问答（396-cac-data-export-qa-september）
见：大湾区数据专区（417-gba-data-special-zone）

来源

北京经开区官网·《实施意见》全文通知（2026-10-12）：https://kfqgw.beijing.gov.cn/zwgkkfq/2024zcwj/202610/t20261012_4898013.html
人民财讯·新增医疗器械、贸易物流、银行业等 4 个领域（2026-10-14）：https://news.qq.com/rain/a/20261014A03HNL00
“北京亦庄”·全域扩容与瓦里安案例：https://www.toutiao.com/article/7696379956326154788/
国家互联网信息办公室官网·《促进和规范数据跨境流动规定》背景：https://www.cac.gov.cn/

Foreign Litigation / 涉外诉讼, International Arbitration / 国际仲裁, Policy Updates / 政策动态

Reviewing International Commercial Arbitration in China 2026: What the Supreme People’s Court Expert Committee Signals

2026-10-15 adm0n

China’s 15th Five-Year Plan outline calls for accelerating the building of the foreign-related rule-of-law system and its capacity, and for improving the mechanisms for international commercial mediation, arbitration and litigation.
“十五五”规划纲要提出”加快涉外法治体系和能力建设，健全国际商事调解、仲裁、诉讼等机制”的要求。

The Supreme People’s Court has established the International Commercial Court and built a “one-stop” platform linking litigation, arbitration and mediation for international commercial disputes; Beijing, Shanghai, Guangzhou and Shenzhen are advancing the building of international commercial arbitration centres.
最高人民法院设立国际商事法庭，构建了诉讼、仲裁、调解有机衔接的”一站式”国际商事纠纷解决平台；北京、上海、广州、深圳等地正积极推进国际商事仲裁中心建设。

The International Commercial Expert Committee is not an arbitration institution and does not accept cases directly. Its members, on a voluntary basis and at the request of the International Commercial Court, mediate disputes, give advisory opinions on specialised legal questions, and advise on rules and judicial policy.
国际商事专家委员会不是仲裁机构，也不直接受理案件。专家委员在当事人自愿基础上受国际商事法庭委托调解纠纷，就专门性法律问题提供咨询意见，并就规则与司法政策提供意见建议。

On 9 September 2026 the Supreme People’s Court held the fifth symposium of the International Commercial Expert Committee in Shanghai, its largest to date, with more than 200 participants; it renewed the appointment of 37 experts whose terms had expired, bringing the committee to 62 experts from 25 countries and regions.
2026 年 9 月 9 日，最高人民法院在上海举行国际商事专家委员会第五届研讨会，为成立以来规模最大的一次，200 余人参会；最高法继续聘任已到期的 37 位中外专家，专家委员来自 25 个国家和地区、共 62 位。

From 2021 to 2025 Chinese courts concluded 128,000 first-instance foreign-related commercial cases involving more than 100 countries and regions.
2021 年至 2025 年，中国法院共审结一审涉外商事案件 12.8 万件，涉及 100 多个国家和地区。

Chinese courts have for nearly 40 years applied the principle that treaties must be observed, performed their obligations under the New York Convention strictly, and taken a judicial stance favourable to the enforcement of awards.
近 40 年来，中国法院始终坚持”条约必须信守”原则，严格履行《纽约公约》义务，秉持”有利于裁决执行”的司法立场。

Expert members have produced multiple foreign-law ascertainment reports and co-authored the case compilations of Chinese courts’ international commercial adjudication, so a party facing a question of applicable foreign law can seek support through this mechanism.
专家委员已受托出具多份域外法查明报告，并共同编写中国法院国际商事审判案例精要系列丛书，因此面对适用外国法问题的当事人可通过该机制获得支持。

Reviewing International Commercial Arbitration in China 2026: What the Supreme People’s Court Expert Committee Signals | 2026 年中国国际商事仲裁体系回顾：最高人民法院国际商事专家委员会释放的信号

Overview

Two developments in the autumn of 2026 describe where China’s international commercial dispute-resolution system stands. The first is a theoretical article, “Building an Internationally Competitive Commercial Arbitration System”, published in Guangming Daily and on Qiushi on 2 October 2026, which sets the policy frame: the 15th Five-Year Plan outline requires faster building of the foreign-related rule-of-law system and its capacity, and better mechanisms for international commercial mediation, arbitration and litigation. The second is the fifth symposium of the Supreme People’s Court International Commercial Expert Committee, held in Shanghai on 9 September 2026. This article sets out the policy frame, the “one-stop” platform, the expert committee mechanism and the judicial stance on enforcing awards — and states what the expert committee is not: it is not an arbitration institution.

Key developments in 2026

The policy frame. The article records that the 15th Five-Year Plan outline requires China to accelerate the building of the foreign-related rule-of-law system and its capacity and to improve the mechanisms for international commercial mediation, arbitration and litigation. Beijing, Shanghai, Guangzhou and Shenzhen are advancing the building of international commercial arbitration centres, and the Supreme People’s Court has established the International Commercial Court; together they form a “one-stop” platform linking litigation, arbitration and mediation. China also participates in the rule-making of organisations such as UNCITRAL and has promoted the integration into international rules of dispute-resolution ideas with Chinese characteristics, including “mediation first” and the combination of mediation and arbitration.

Competitiveness and arbitration highlands. On competitiveness the article sets three requirements: optimising the supporting environment, since judicial support for and supervision of arbitration is an important guarantee of its healthy development, and courts performing judicial-review duties, unifying adjudication standards and improving efficiency are conditions for an arbitration-friendly judicial environment; training foreign-related legal talent; and advancing the digital and intelligent transformation of arbitration. It sketches three arbitration highlands: Beijing as a comprehensive international arbitration service highland; Shanghai as a financial arbitration brand; and the Guangdong-Hong Kong-Macao Greater Bay Area, with its “one country, two systems, three legal regions” arrangement, as a preferred place for cross-border dispute resolution.

The symposium. The fifth symposium of the Supreme People’s Court International Commercial Expert Committee, and the renewal of its expert members, took place in Shanghai on 9 September 2026 under the theme “Integration of the Rule of Law, Collaborative Innovation, and Intelligently Linking the World”. Zhang Jun, Chief Justice and President of the Supreme People’s Court, attended and spoke. It was the largest gathering since the committee was established, with more than 200 expert members and heads of international organisations, arbitration institutions and mediation institutions taking part.

What the expert committee does. The mechanism traces back to January 2018, when the Central Leading Group for Comprehensively Deepening Reform approved the Opinions on Establishing the Belt and Road International Commercial Dispute Resolution Mechanism and Institutions, providing for the Court to establish the International Commercial Court and lead the formation of an International Commercial Expert Committee. Expert members, on a voluntary basis and at the request of the Court, mediate international commercial disputes; provide advisory opinions on specialised legal questions; and advise on the revision and development planning of the Court’s rules and on judicial interpretations and judicial policy. Members have produced multiple foreign-law ascertainment reports and jointly compiled the series “Essentials of Chinese Courts’ International Commercial Adjudication Cases”.

Renewal and scale. The Court decided to continue to appoint the 37 Chinese and foreign experts whose terms had expired. To date it has appointed 62 expert members from 25 countries and regions — a route to opinions drawn from many legal systems for a party whose contract is governed by foreign law or whose dispute touches several jurisdictions.

The courts’ record and stance. Wang Shumei, a Grand Justice of the Second Rank and full-time member of the Supreme People’s Court Judicial Committee at vice-ministerial level, stated that from 2021 to 2025 Chinese courts concluded 128,000 first-instance foreign-related commercial cases involving more than 100 countries and regions, and that the courts apply the principle of equal protection and work to build a fair, stable, transparent and predictable international trade legal environment. Shen Hongyu, Chief Judge of the No. 4 Civil Division and head of the Second International Commercial Court, stated that for nearly 40 years Chinese courts have applied the principle that treaties must be observed, performed their New York Convention obligations strictly, and maintained a judicial stance favourable to the enforcement of awards.

Topics and views. The symposium covered four themes: the modernisation of international commercial arbitration and issues in applying the New York Convention; the further innovative development of international commercial mediation; the application and future of artificial intelligence in international commercial dispute resolution; and safeguarding the stable development of international industrial and supply chains. Yang Liangyi, honorary chairman of the Hong Kong International Arbitration Centre, said the parties should strengthen cooperation to ensure the effective enforcement of arbitral awards.

Practical implications for foreign businesses

Choice of forum. The policy frame identifies three profiles — a comprehensive arbitration service highland in Beijing, a financial arbitration brand in Shanghai, and the Greater Bay Area as a preferred place for cross-border dispute resolution. A party can match the profile to the transaction, while remembering that these are policy orientations rather than mandatory venues.

The one-stop platform. Linking litigation, arbitration and mediation in a single platform means the three routes are designed to connect rather than stand apart. For a party that wants to preserve a commercial relationship, mediation alongside arbitration and litigation is a practical option.

Foreign-law ascertainment. Where a contract is governed by foreign law, the expert committee mechanism offers support through the foreign-law ascertainment reports members have produced. This can reduce the risk attached to the applicable law, and should be considered at the dispute-planning stage.

Enforcement. The judicial stance of Chinese courts under the New York Convention — the principle that treaties must be observed and a stance favourable to the enforcement of awards — is directly relevant to a party that selects a Chinese seat of arbitration or needs an award enforced in China.

What the expert committee is not. The committee is not an arbitration institution and does not accept cases directly. Its members mediate only where the parties agree and the Court entrusts them, give advisory opinions on specialised legal questions, and advise on rules and judicial policy. A party cannot apply to the committee for arbitration, and the committee does not issue arbitral awards.

Related reading

International commercial arbitration in China: the one-stop platform linking litigation, arbitration and mediation.
Judicial review of arbitration and enforcement of awards under the New York Convention.

Sources

求是网·《构建具有国际竞争力的商事仲裁体系》（2026-10-02）：https://www.qstheory.cn/20261002/337d65e1bc89413085b0d17f714d3d96/c.html
光明网转《光明日报》2026-10-02 第 07 版同文：https://news.gmw.cn/2026-10/02/content_39030858.htm
《中国审判》·最高人民法院国际商事专家委员会第五届研讨会暨专家委员续聘活动：https://new.qq.com/rain/a/20261012A02ZC800
最高人民法院官网：https://www.court.gov.cn/
最高人民法院国际商事法庭官网：https://cicc.court.gov.cn/

2026 年中国国际商事仲裁体系回顾：最高人民法院国际商事专家委员会释放的信号

概述

2026 年秋季的两项进展，共同勾勒出中国国际商事争议解决体系当前所处的位置。第一项是 2026 年 10 月 2 日发表于《光明日报》及求是网的理论文章《构建具有国际竞争力的商事仲裁体系》，它给出了政策框架：”十五五”规划纲要要求加快涉外法治体系和能力建设，健全国际商事调解、仲裁、诉讼等机制。第二项是最高人民法院国际商事专家委员会第五届研讨会，2026 年 9 月 9 日在上海举行。前者说明制度的方向，后者说明其中一项具体机制如何运转。本文梳理政策框架、”一站式”平台、专家委员会机制以及关于仲裁裁决执行的司法立场，并把专家委员会”不是什么”讲清楚：它不是仲裁机构，当事人不能向它申请仲裁。

2026 年的关键进展

政策框架。 2026 年 10 月 2 日的文章记载，”十五五”规划纲要要求中国加快涉外法治体系和能力建设，健全国际商事调解、仲裁、诉讼等机制。北京、上海、广州、深圳等地正积极推进国际商事仲裁中心建设，最高人民法院设立了国际商事法庭，共同构建了诉讼、仲裁、调解有机衔接的”一站式”国际商事纠纷解决平台。中国积极参与联合国国际贸易法委员会等国际组织的规则制定，推动”调解优先、调仲结合”等具有中国特色的纠纷解决理念融入国际规则体系。

竞争力与仲裁高地。 在竞争力方面，文章提出三项实践要求：优化支持环境——司法对仲裁的支持与监督是仲裁健康发展的重要保障，各级法院依法履行司法审查职责、统一裁判标准、提高司法效率，是形成仲裁友好型司法环境的重要条件；加强涉外法治人才培养；推进仲裁数字化、智能化转型。文章还勾勒了建设仲裁高地的路径：北京可依托政治文化中心优势打造综合型国际仲裁服务高地；上海可依托国际金融中心地位建设金融仲裁品牌；粤港澳大湾区可发挥”一国两制三法域”独特优势，打造跨境争议解决优选地。

研讨会。 最高人民法院国际商事专家委员会第五届研讨会暨专家委员续聘活动，于 2026 年 9 月 9 日在上海举行，主题为”法治共融·协同创新·智链全球”。中华人民共和国首席大法官、最高人民法院院长张军出席并讲话。这是专家委员会成立以来参会人数最多、规模最大的一次盛会，国际商事专家委员及国际组织、国际仲裁机构、国际调解机构负责人等 200 余人线上线下深入研讨。

专家委员会的职能。 该机制可追溯至 2018 年 1 月，中央全面深化改革领导小组会议审议通过《关于建立”一带一路”国际商事争端解决机制和机构的意见》，提出最高人民法院设立国际商事法庭，牵头组建国际商事专家委员会。在该机制下，专家委员在当事人自愿基础上、受国际商事法庭委托调解国际商事纠纷；就人民法院审理国际商事纠纷案件所涉专门性法律问题提供咨询意见；并就国际商事法庭的规则修订及发展规划、最高人民法院制定相关司法解释及司法政策提供意见和建议。专家委员已受托出具多份域外法查明报告，共同编写《中国法院国际商事审判案例精要》系列丛书，并参与调解、专业咨询、域外法查明等工作。

续聘与规模。 最高人民法院决定继续聘任已到期的 37 位中外专家。截至目前，最高人民法院聘任了来自 25 个国家和地区的 62 位专家委员——对于合同适用外国法或争议涉及多个法域的当事人而言，这是一条可获取多法域意见的路径。

法院的成效与立场。 中华人民共和国二级大法官、最高人民法院审判委员会副部级专职委员王淑梅表示，2021 年至 2025 年，中国法院共审结一审涉外商事案件 12.8 万件，涉及 100 多个国家和地区；中国法院贯彻平等保护理念，推动构建公正、稳定、透明、可预期的国际贸易法治环境。最高人民法院民四庭庭长、第二国际商事法庭负责人沈红雨表示，近 40 年来，中国法院始终坚持”条约必须信守”原则，严格履行《纽约公约》义务，秉持”有利于裁决执行”的司法立场。

议题与观点。 研讨会设四个议题：国际商事仲裁现代化发展与《纽约公约》的适用应注意哪些问题；国际商事调解应怎样进一步创新发展；人工智能在国际商事争议解决机制中的应用与未来发展；护航国际产业链供应链稳定发展。香港国际仲裁中心名誉主席、亚太区域仲裁组织前主席杨良宜表示，各方要加强合作，保障仲裁裁决的有效执行。

对外资企业的实务意义

争议解决地的选择。 政策框架给出三种定位：北京的综合型国际仲裁服务高地、上海的金融仲裁品牌，以及粤港澳大湾区的跨境争议解决优选地。外资当事人可按交易类型匹配——金融类争议可考虑上海，带有香港或澳门因素的跨境争议可考虑大湾区，一般商事争议可考虑北京——同时须记住，这些属于政策方向，而非强制性管辖地的清单。对长期在中国有业务的集团而言，在合同争议解决条款起草阶段就把这一层考虑进去，往往比争议发生后再作选择更为主动。

“一站式”平台。 把诉讼、仲裁、调解纳入同一平台的衔接设计，意味着三条路径被设计为彼此衔接而非各自独立。对于希望维护商业关系的当事人而言，调解与仲裁、诉讼并行可选，是切实可用的选项。在争议早期引入调解，通常有助于控制时间与费用，也为后续可能的仲裁或诉讼保留空间。

域外法查明。 合同适用外国法时，专家委员会机制通过专家委员出具的域外法查明报告提供支持。这有助于降低跨境交易中适用法风险，宜在争议筹划阶段而非争议发生后才予考虑。对适用法与仲裁地、管辖法院需要一并权衡的跨境交易，这一机制的可用性值得在条款谈判时纳入评估。

裁决执行。 中国法院在《纽约公约》项下的司法立场——”条约必须信守”原则与”有利于裁决执行”的立场——对选择中国仲裁地、或需要在中国执行裁决的当事人直接相关。交易文件在设计争议解决条款时，若预期在中国执行，可据此评估执行环节的可预期性。

专家委员会不是什么。 该委员会不是仲裁机构，也不直接受理案件。专家委员仅在当事人自愿且受国际商事法庭委托的情况下进行调解，就专门性法律问题提供咨询意见，并就规则与司法政策提出建议。当事人不能向该委员会申请仲裁，该委员会也不出具仲裁裁决。准确理解其职能，对交易筹划与预期管理都很重要。

延伸阅读

中国国际商事仲裁：诉讼、仲裁与调解衔接的”一站式”平台。
仲裁司法审查与《纽约公约》项下的裁决执行。
域外法查明与最高人民法院国际商事法庭的角色。
国际商事仲裁中心建设：北京、上海与粤港澳大湾区。

来源

求是网·《构建具有国际竞争力的商事仲裁体系》（2026-10-02）：https://www.qstheory.cn/20261002/337d65e1bc89413085b0d17f714d3d96/c.html
光明网转《光明日报》2026-10-02 第 07 版同文：https://news.gmw.cn/2026-10/02/content_39030858.htm
《中国审判》·最高人民法院国际商事专家委员会第五届研讨会暨专家委员续聘活动：https://new.qq.com/rain/a/20261012A02ZC800
最高人民法院官网：https://www.court.gov.cn/
最高人民法院国际商事法庭官网：https://cicc.court.gov.cn/

Admission Approval / 准入审批, One-stop Window / 一站式窗口, Policy Updates / 政策动态

China’s New Quality Productive Forces Policy: What the October 2026 CPC and State Council Document Means for Foreign Investors

2026-10-15 adm0n

On 9 October 2026 the Central Committee of the Communist Party of China and the State Council issued the Opinions on Developing New Quality Productive Forces, a directional policy document rather than a filing or incentive list.
2026 年 10 月 9 日，中共中央、国务院印发《关于发展新质生产力的意见》；这是一份方向性政策文件，而非可据以申报的清单。

Article (17), on allocating advanced production factors globally, states that China will encourage foreign venture capital institutions, international standards organisations and others to develop in China.
第（十七）条”在全球配置先进生产要素”提出，鼓励外资创业投资机构、国际标准组织等来华发展。

The same article calls for establishing an efficient, convenient and secure mechanism for cross-border data flow.
同一条提出建立高效便利安全的数据跨境流动机制。

Pilot free trade zones are encouraged to gather advanced production factors at home and abroad in line with their location, resource endowment and industrial strengths.
鼓励自由贸易试验区结合区位特点、资源禀赋、产业优势，集聚国内外先进生产要素。

Article (16), on increasing the supply of innovative financial products, calls for patient capital and supports angel, venture and private equity investment, science and technology bonds and science-and-technology leasing.
第（十六）条”加大金融创新产品供给”提出壮大耐心资本，支持天使投资、风险投资、私募股权投资，并丰富科技创新债券产品体系、探索科技租赁等业务。

Article (15) links market admission reform with antitrust and fair-competition enforcement, cross-department joint supervision and an integrated intellectual property management system with punitive damages.
第（十五）条将市场准入制度改革与反垄断和反不正当竞争、跨部门联合监管、知识产权综合管理体制及惩罚性赔偿制度相衔接。

Articles (18) and (19) set out talent measures, including implementing tax incentive policies and customised training jointly delivered by enterprises and universities.
第（十八）（十九）条提出人才举措，包括落实税收优惠政策，以及企业与高校联合定制化培养人才。

Because the document is an opinion, its encouragement clauses describe policy direction; operational rules are to follow through supporting detailed rules, departmental regulations or local implementation plans.
由于文件属”意见”，其鼓励性条款描述的是政策方向；具体操作规则须待配套细则、部门规章或地方实施方案出台。

China’s New Quality Productive Forces Policy: What the October 2026 CPC and State Council Document Means for Foreign Investors | 新质生产力意见中的外资条款：2026 年 10 月中共中央、国务院文件对外资意味着什么

Overview

On 9 October 2026, the Central Committee of the Communist Party of China and the State Council issued the Opinions on Developing New Quality Productive Forces (《关于发展新质生产力的意见》). The document is organised as a set of numbered provisions and covers a broad agenda: science and technology innovation, industrial upgrading, the development of new growth drivers, market regulation, finance, talent and opening up.

For foreign investors, the document matters less as a new set of approvals and more as a statement of direction. Several of its provisions name foreign participants directly, and others describe the institutional channels — pilot free trade zones, cross-border data mechanisms and global innovation platforms — through which the policy is expected to be carried out. This article reads the Opinions only for the provisions that touch on foreign investment and adjacent areas, reproduces the official wording where it matters, and states clearly where the text stops and where supporting rules are still to come.

Key developments in 2026

The most direct foreign-investment language sits in Article (17), on “allocating advanced production factors globally”. The document states that China will expand high-standard opening up and make good use of the global market. It encourages pilot free trade zones to gather advanced production factors at home and abroad in line with their location, resource endowment and industrial strengths. It calls for making use of multilateral and bilateral cooperation mechanisms to jointly build science parks, Belt and Road joint laboratories, international advanced technology application centres and other platforms, and to actively build a global innovation cooperation network. It also states that China will lead and take part in international big science programmes and big science projects.

The same article contains the sentence that speaks most directly to foreign capital: China will encourage foreign venture capital institutions, international standards organisations and others to develop in China. It adds that China will establish an efficient, convenient and secure mechanism for cross-border data flow.

Article (16), on “increasing the supply of innovative financial products”, is relevant to the funding environment in which foreign-invested enterprises operate. It encourages and regulates angel investment, venture capital and private equity investment, calls for giving better play to the guiding role of government investment funds, and sets out policies to support long-term capital investing early, in small amounts, over long horizons and in hard technology, so as to build patient capital. It also encourages banks to develop loan products suited to new quality productive forces, calls for enriching the range of science and technology innovation bonds, supports qualified technology companies in listing and financing, and calls for developing insurance products covering the whole chain of science and technology innovation and exploring businesses such as science-and-technology leasing.

Article (15), on “improving the market regulation system”, links several themes that matter to market access. It calls for improving the market admission system and strengthening antitrust and fair-competition enforcement. It calls for strengthening governance in fields such as artificial intelligence and biology. It calls for stronger cross-department joint supervision, innovation in supervision methods, fewer on-site inspections, and exploration of a supervision model that “uses data to make decisions and uses data to manage”. It also calls for establishing an efficient integrated intellectual property management system, improving the punitive damages system, and studying tax arrangements suited to new business forms.

Articles (18) and (19) cover talent. They address higher education, new research-oriented universities, high-quality modern vocational education including integrated work-and-study skills training, and customised training jointly designed by enterprises and universities. They also call for improving policies on the use and flow of talent, implementing tax incentive policies, and carrying out a manufacturing talent support plan and a knowledge renewal programme for professional and technical talent.

Practical implications for foreign businesses

Four practical handles follow from the text.

First, foreign venture capital institutions and international standards organisations are named among the entities encouraged to develop in China. For a foreign fund manager or a standards body considering a China presence, this is an indication of policy direction rather than an admission rule. No new entry threshold is set in the provisions reproduced here.

Second, cross-border data flow is framed around three words — efficient, convenient and secure. The document describes a mechanism to be established. The specific compliance requirements for exporting data continue to be governed by the applicable data and cybersecurity rules, and the Opinions do not replace them.

Third, pilot free trade zones are positioned as the carriers through which advanced production factors are to be concentrated. For a foreign company weighing where to locate a research, trading or service function, the free trade zone network is the channel the policy names.

Fourth, the finance and talent provisions describe a supporting environment — patient capital, science and technology bonds, technology leasing, and talent mobility with tax incentive implementation — in which research-intensive foreign businesses operate.

One point of discipline belongs in any complete reading. The Opinions do not, in the provisions above, set out new admission thresholds, do not name industries that are newly opened to foreign investment, and do not attach deadlines or transitional arrangements to the encouragement they express. They do not replace the existing admission management framework, which continues to be governed by the applicable laws, regulations and negative lists. Because the document is an opinion, the encouragement it expresses is to be carried out through supporting detailed rules, departmental regulations or local implementation plans. A foreign investor should therefore treat the Opinions as an indication of where policy is heading, and continue to rely on the operative rules for what is permitted today.

Related reading

Foreign investment admission in China is administered through the applicable laws, regulations and negative lists, which the Opinions do not replace.
Cross-border data flow remains governed by the applicable data and cybersecurity rules; the Opinions describe a mechanism to be established.
The role of pilot free trade zones as carriers for advanced production factors is set out in Article (17) of the Opinions.

Sources

中国政府网·政策文件库（《关于发展新质生产力的意见》及相关政策文件检索入口）：https://www.gov.cn/zhengce/
中国财政杂志社·《关于发展新质生产力的意见》全文转载（含第（十五）（十六）（十七）条原文）：https://www.zgcznet.com/xwtj/202610/20261010/j_2026101011443700017916040106477666.html
每日经济新闻·快讯（含”鼓励外资创业投资机构、国际标准组织等来华发展”原文，2026-10-09）：https://www.mrjjxw.com/articles/2026-10-09/4600078.html
国家发展改革委官网（政策背景引用）：https://www.ndrc.gov.cn/

新质生产力意见中的外资条款：2026 年 10 月中共中央、国务院文件对外资意味着什么

概述

2026 年 10 月 9 日，中共中央、国务院印发《关于发展新质生产力的意见》。文件以若干编号条款的形式展开，覆盖科技创新、产业升级、新动能培育、市场监管、金融、人才与对外开放等广泛议程。

对外资而言，这份文件的意义并不在于新增一批审批事项，而在于其方向性宣示。文件中有若干条款直接点名外资主体，另有条款描述了政策预期落地的制度通道——自由贸易试验区、数据跨境机制与全球创新平台。本文只摘取《意见》中与外资及相邻领域相关的条款，在关键处照录官方原文，并清楚说明文本止于何处、配套规则尚待何时。本文不超出文件本身所写的内容作延伸。

2026 年的关键进展

最直接的外资表述见于第（十七）条”在全球配置先进生产要素”。文件提出扩大高水平对外开放，开拓用好全球市场；鼓励自由贸易试验区结合区位特点、资源禀赋、产业优势，集聚国内外先进生产要素；发挥各类多边双边合作机制作用，推动共建科技园区、”一带一路”联合实验室、国际先进技术应用推进中心等平台，主动构建全球创新合作网络；牵头实施并积极参与国际大科学计划和大科学工程。

同一条中，最直接指向外资的一句是：鼓励外资创业投资机构、国际标准组织等来华发展。该条并提出，建立高效便利安全的数据跨境流动机制。

第（十六）条”加大金融创新产品供给”，关系到外资企业所处的融资环境。文件提出鼓励和规范发展天使投资、风险投资、私募股权投资，更好发挥政府投资基金引导带动作用，完善长期资本投早、投小、投长期、投硬科技的支持政策，壮大耐心资本；鼓励银行开发符合新质生产力特点的贷款产品；丰富科技创新债券产品体系，支持优质科技型企业上市融资；发展覆盖科技创新全链条的保险产品，探索科技租赁等业务。

第（十五）条”完善市场监管制度”，把若干与市场准入相关的主题衔接起来。文件提出完善市场准入制度，强化反垄断和反不正当竞争；加强人工智能、生物等领域治理；强化跨部门联合监管，创新监管方式，减少现场监管次数，探索”用数据决策、用数据管理”的监管模式；建立高效的知识产权综合管理体制，完善惩罚性赔偿制度；研究同新业态相适应的税收制度。

第（十八）（十九）条聚焦人才。文件涉及高等教育提质扩容、新型研究型大学、现代职业教育高质量发展（工学一体化技能人才培养模式），以及企业与高校联合定制化培养人才；并健全人才使用和流动政策，落实税收优惠政策，实施制造业人才支持计划和专业技术人才知识更新工程。

对外资企业的实务意义

从上述文本可以归纳出四个实操抓手。

第一，外资创业投资机构与国际标准组织被明确列入鼓励来华发展的主体范围。对考虑在华布局的外资基金管理机构或标准组织而言，这是政策方向的指示，而非一条准入规则；在本文所摘录的条款中并未设定新的准入门槛。

第二，数据跨境流动以三个词界定——高效、便利、安全。文件描述的是一项有待建立的机制。数据出境的具体合规要求仍以适用的数据与网络安全规则为准，《意见》并未取而代之。

第三，自由贸易试验区被定位为集聚先进生产要素的载体。对权衡研发、贸易或服务功能选址的外资企业而言，自由贸易试验区网络是政策点名的通道。

第四，金融与人才条款描述了一个支撑性环境——耐心资本、科技创新债券、科技租赁，以及落实税收优惠政策的人才流动机制——研发密集型外资企业正是在这一环境中经营。

任何完整的解读都应包含一条约束。《意见》在上述条款中并未设定新的准入门槛，未点名哪些行业新对外资开放，也未为所表达的鼓励配上时限或过渡安排。它并未取代现行的准入管理框架——该框架仍以适用的法律、法规与负面清单为准。由于文件属”意见”，其表达的鼓励须通过配套细则、部门规章或地方实施方案落地。因此，外资投资者宜将《意见》视为政策走向的指示，而当下可以做什么，仍应依据现行有效的规则。

延伸阅读

中国的外资准入管理以适用的法律、法规与负面清单为准，《意见》并未取而代之。
数据跨境流动仍以适用的数据与网络安全规则为准；《意见》描述的是一项有待建立的机制。
自由贸易试验区作为先进生产要素集聚载体的角色，见《意见》第（十七）条。

来源

中国政府网·政策文件库（《关于发展新质生产力的意见》及相关政策文件检索入口）：https://www.gov.cn/zhengce/
中国财政杂志社·《关于发展新质生产力的意见》全文转载（含第（十五）（十六）（十七）条原文）：https://www.zgcznet.com/xwtj/202610/20261010/j_2026101011443700017916040106477666.html
每日经济新闻·快讯（含”鼓励外资创业投资机构、国际标准组织等来华发展”原文，2026-10-09）：https://www.mrjjxw.com/articles/2026-10-09/4600078.html
国家发展改革委官网（政策背景引用）：https://www.ndrc.gov.cn/

Capital & Cross-border / 资金跨境, Foreign M&A / 外资并购, Tax Incentives / 税收优惠

Cross-Border Investment Rules Update October 2026: Profit Reinvestment, Cash Pooling and Foreign M&A Reform

2026-10-15 adm0n

SAFE has introduced a mechanism under which foreign-currency profits lawfully obtained by an overseas investor under a foreign direct investment can be reinvested inside China without being remitted offshore first, with funds credited directly to the capital account of the invested enterprise or to the capital-project settlement account of the equity transferor.
国家外汇管理局出台机制，明确外商直接投资项下境外投资者合法取得的外汇利润可在境内再投资、无需先汇出境外，资金可直接划入被投资企业的资本金账户或股权出让方的资本项目结算账户。

In early October 2026, under the guidance of the SAFE Shanghai Branch, the Agricultural Bank of China Shanghai Branch handled Shanghai’s first such reinvestment for Haomeng Che Liao (Shanghai) Co., Ltd., a national high-tech enterprise making motorcycle and bicycle parts.
2026 年 10 月上旬，在国家外汇管理局上海市分局指导下，中国农业银行上海市分行为主营摩托车、自行车零配件的国家级高新技术企业浩盟车料（上海）有限公司办理了上海首笔此类业务。

The change replaces the previous “remit out, then remit back in” chain, shortening the path and lowering cost; the company reports faster capital turnover and notes that related supporting tax policies may also apply.
该变化取代了以往”先汇出、再汇入”的链路，缩短路径、降低成本；企业反馈资金周转效率明显提升，并表示还可享受相关配套税收政策红利。

The PBOC and SAFE notice on multinational companies’ cross-border RMB and foreign-currency centralised fund operations (Yin Fa [2026] No. 163) has been published in the State Council Gazette; financial institutions, local government financing vehicles and real estate enterprises may not take part in a cash pool, except where a finance company acts as the lead enterprise.
中国人民银行、国家外汇管理局关于跨国公司本外币跨境资金集中运营业务的通知（银发〔2026〕163 号）已在《国务院公报》刊出；金融机构、地方政府融资平台公司和房地产企业不得参与资金池业务，财务公司作为主办企业的除外。

The notice sets eight admission conditions, including a group-scale test: domestic members’ combined prior-year cross-border receipts and payments of at least RMB 700 million equivalent, or domestic revenue of at least RMB 1 billion plus overseas revenue of at least RMB 200 million equivalent.
通知设定 8 项准入条件，其中包括集团规模门槛：境内全部成员企业上年度本外币国际收支规模合计不低于等值 7 亿元人民币，或境内成员上年度营业收入合计不低于 10 亿元人民币且境外成员上年度营业收入合计不低于等值 2 亿元人民币。

Where the lead enterprise is registered inside a pilot free trade zone, that threshold is halved — RMB 350 million, or RMB 500 million plus RMB 100 million equivalent.
主办企业注册在自由贸易试验区内的，该门槛减半——即 3.5 亿元人民币，或 5 亿元人民币加等值 1 亿元人民币。

The revision of the rules on foreign investors’ M&A of domestic enterprises remains in progress: the Action Plan for Stabilising and Optimizing Foreign Investment calls for “expediting the revision and promulgation” of those rules and permits qualified foreign equity investment institutions to take part as strategic investors in securities issuance by listed companies in unrelated industries — but no revised text has been issued, so the rules in force today remain the operative baseline.
关于外国投资者并购境内企业的规定修订仍在推进中：《利用外资固稳促优行动方案》提出”加快修订出台”该规定，并允许符合条件的外资股权投资机构以战略投资者身份参与非相关行业上市公司证券发行——但修订稿尚未发布，现行有效规定仍是操作基准。

Cross-Border Investment Rules Update October 2026: Profit Reinvestment, Cash Pooling and Foreign M&A Reform | 2026 年 10 月跨境投资制度环境更新：利润再投资、资金池与外资并购改革

Overview

Foreign investment into China is shaped by rules that move in steps rather than by a single statute. The third quarter of 2026 produced three: a foreign-exchange mechanism letting foreign-currency profits be reinvested onshore without an offshore round trip; a notice on multinational companies’ cross-border RMB and foreign-currency cash pooling; and a continuing reform of the rules on foreign investors’ mergers and acquisitions of domestic enterprises. This article sets out what each says, and treats the M&A revision as pending rather than in force.

Key developments in 2026

Profit reinvestment without an offshore round trip. SAFE has clarified that, under a foreign direct investment, foreign-currency profits lawfully obtained by an overseas investor may be reinvested inside China. The funds need not leave the country and come back; they may be credited directly either to the capital account of the invested enterprise or to the capital-project settlement account of the equity transferor. The mechanism therefore covers both using the profit to fund an entity and using it to pay a domestic seller for equity.

The first such transaction in Shanghai followed in early October 2026. Under the guidance of the SAFE Shanghai Branch, the Agricultural Bank of China Shanghai Branch handled it for Haomeng Che Liao (Shanghai) Co., Ltd., a national high-tech enterprise established in Shanghai by an overseas investor that makes motorcycle and bicycle parts. The investor intended to use onshore profits to set up a new enterprise, and the bank guided the company to transfer foreign-currency profits directly instead of using the traditional remit-out-and-remit-back-in route. The company reports that the older route was long and costly, that capital turnover has improved noticeably, and that related supporting tax policies can also be enjoyed.

A national cash-pooling notice, now in the Gazette. The notice of the People’s Bank of China and SAFE on multinational companies’ cross-border RMB and foreign-currency centralised fund operations (Yin Fa [2026] No. 163) has been published in the State Council Gazette. A “multinational company” is a group of parent companies, subsidiaries and equity-participation companies at home and abroad linked by capital. Financial institutions, local government financing vehicles and real estate enterprises may not take part in cash-pool business, except where a finance company acts as the lead enterprise. The lead enterprise must be a domestic member enterprise with independent legal personality.

The notice sets eight admission conditions: a genuine business need; a sound fund-management structure and internal controls; an internal electronic management system; a group-scale test; no major violation of cross-border receipt-and-payment rules in the past two years (or since establishment, for groups under two years old); an A-class goods-trade classification for members in the trade foreign-exchange list; at least three member enterprises in total; and compliance with China’s outbound-investment rules for overseas members set up by a domestic enterprise. The group-scale test requires domestic members’ combined prior-year cross-border receipts and payments of at least RMB 700 million equivalent, or domestic members’ prior-year revenue of at least RMB 1 billion together with overseas members’ prior-year revenue of at least RMB 200 million equivalent. Where the lead enterprise is registered inside a pilot free trade zone, the test is halved: RMB 350 million, or RMB 500 million plus RMB 100 million equivalent.

The regime continues to widen. On 14 October 2026 the SAFE Xinjiang Branch released a draft regulation for a cash-pooling pilot in Xinjiang and opened it for public comment, with feedback due by 15 November 2026 — a sign that the framework is being extended across regions rather than settled in a fixed set of cities.

M&A rules revision: still in progress. The Action Plan for Stabilising and Optimizing Foreign Investment (Shangzi Fa [2026] No. 97, dated 16 June 2026 and approved by the State Council) states in Article (4) that China will “expedite the revision and promulgation of the rules on foreign investors’ mergers and acquisitions of domestic enterprises”, optimise the M&A administration process and the consideration-payment requirements, and strengthen coordination among regulators. The same article permits qualified foreign equity investment institutions to participate, as strategic investors, in securities issuance by listed companies in unrelated industries. The Action Plan does not publish a revised text: the revision is described as something to be expedited, it has not been issued, and the rules in force remain the operative baseline for any transaction.

Practical implications for foreign businesses

For a foreign group already holding profits in China, the profit-reinvestment mechanism removes one leg of a journey that used to be unavoidable. The destination account must be identified correctly — the capital account of the invested enterprise or the capital-project settlement account of the transferor — and the tax position confirmed against the applicable rules, including the tax-credit treatment for an overseas investor that reinvests profits directly into an enterprise covered by the national catalogue of encouraged foreign investment industries. The reinvestment mechanism and the tax-credit policy are separate instruments; satisfying one does not by itself satisfy the other.

For a group considering a cash pool, the notice is best read as a checklist. The exclusions are categorical, so a group with a financial institution, a local government financing vehicle or a real estate enterprise in its intended membership should test the structure early. The group-scale test is the condition most likely to decide whether a pool is available at all, and the halved threshold for a lead enterprise registered in a pilot free trade zone can bring a smaller group inside the regime.

For a foreign investor contemplating an acquisition, the practical position is unchanged. The Action Plan signals direction — a revised M&A regime, a streamlined administration process and more flexible consideration-payment arrangements — but it does not change the rules that apply to a deal signed today. Deals should continue to be structured, filed and cleared under the rules in force, and the reform is best treated as a factor in timing and documentation rather than a completed change in the law.

Related reading

Foreign-exchange administration of cross-border investment and financing, including capital accounts and capital-project settlement accounts.
Multinational company cash pooling and the conditions for establishing a pool.

Sources

中国金融新闻网·上海首笔境外投资者外汇利润再投资业务落地：https://www.financialnews.com.cn/2026-10/08/content_458246.html
中国政府网《国务院公报》·银发〔2026〕163 号全文：https://www.gov.cn/gongbao/2026/issue_13026/202610/content_7082771.html
国家外汇管理局新疆分局·资金池试点管理规定公开征求意见（截止 2026-11-15）：https://www.safe.gov.cn/xinjiang/2026/1014/1710.html
《利用外资固稳促优行动方案》（商资发〔2026〕97 号）全文：https://www.gzns.gov.cn/tzns/tzzc/gjzc/content/post_11035724.html
国家外汇管理局官网：https://www.safe.gov.cn/

2026 年 10 月跨境投资制度环境更新：利润再投资、资金池与外资并购改革

概述

境外资金进入中国，更多是由一套逐步调整的规则体系所规范，而非某一部单一法律。2026 年第三季度出现了三方面进展：允许外汇利润在境内再投资、无需绕道境外的一次外汇机制；关于跨国公司本外币跨境资金集中运营的一份通知；以及关于外国投资者并购境内企业规定的持续推进中的修订。三者分别对应资金如何进入、如何在集团内部归集，以及外资如何取得一家既有的境内企业。本文按各进展公开发布的表述说明其内容，并刻意不把并购规定的修订当作已经生效——因为它尚未生效。

2026 年的关键进展

外汇利润再投资，无需绕道境外。 国家外汇管理局明确，外商直接投资项下境外投资者合法取得的外汇利润可在境内开展再投资。资金无需先出境再入境，可直接划入被投资企业的资本金账户或股权出让方的资本项目结算账户。因此，该机制既覆盖利润用于为某主体出资的情形，也覆盖利润用于向境内出让方支付股权对价的情形。对并购与增资场景而言，这一安排直接减少了资金在境内外之间的往返环节。

上海的首笔此类业务随后于 2026 年 10 月上旬落地。在国家外汇管理局上海市分局指导下，中国农业银行上海市分行为主营摩托车、自行车零配件的国家级高新技术企业浩盟车料（上海）有限公司办理了该笔业务。该企业的境外投资者计划以境内所持利润再投资新设企业，银行依据跨境投融资外汇管理新规，指导企业以”外汇利润直接划转”模式替代传统的”先汇出再汇入”流程。按企业的说法，以往链路长、成本高；新政落地后，外汇利润可直接在境内划转用于再投资，资金周转效率明显提升，同时还可享受相关配套税收等政策红利。

全国性资金池通知，已刊入《国务院公报》。 《中国人民银行国家外汇管理局关于跨国公司本外币跨境资金集中运营业务有关事宜的通知》（银发〔2026〕163 号）已在《国务院公报》刊出。通知把”跨国公司”界定为以资本联结为纽带的境内外母子公司、参股公司组成的企业联合体，并规定金融机构、地方政府融资平台公司和房地产企业不得参与资金池业务，财务公司作为主办企业的除外。主办企业须为具有独立法人资格的境内成员企业。

通知设定了 8 项准入条件：具备真实业务需求；完善的跨境资金管理架构与内控制度；建立内部管理电子系统；集团规模门槛；近两年无重大跨境收付业务违法违规行为（成立不满两年的自成立之日起无）；主办企业及其他成员企业在贸易外汇收支名录内的，货物贸易分类结果应为 A 类；境内外成员企业合计不得少于三家；境外成员企业为境内企业投资设立的，应符合国家有关境外投资的管理规定。集团规模门槛为：境内全部成员企业上年度本外币国际收支规模合计不低于等值 7 亿元人民币，或境内成员上年度营业收入合计不低于 10 亿元人民币且境外成员上年度营业收入合计不低于等值 2 亿元人民币。主办企业注册在自由贸易试验区内的，该门槛减半：即 3.5 亿元人民币，或 5 亿元人民币加等值 1 亿元人民币。

制度仍在扩面。 2026 年 10 月 14 日，国家外汇管理局新疆维吾尔自治区分局就新疆跨国公司本外币一体化资金池业务试点管理规定向社会公开征求意见，意见反馈截止时间为 2026 年 11 月 15 日。该征求意见稿表明，资金池框架正在向各地扩展，而非固定在若干城市。

并购规定修订：仍在推进中。 《利用外资固稳促优行动方案》（商资发〔2026〕97 号，2026 年 6 月 16 日，经国务院同意）第（四）条明确，将”加快修订出台关于外国投资者并购境内企业的规定”，优化并购管理流程和对价支付要求，强化部门监管协同。同条还允许符合条件的外资股权投资机构以战略投资者身份参与非相关行业上市公司证券发行。但《行动方案》并未发布修订稿：修订被表述为一项有待加快的事项，尚未出台，因此现行有效的规定仍是任何交易的操作基准。

对外资企业的实务意义

对于已在中国境内持有利润的外资集团而言，利润再投资机制免去了过去不可避免的一段”出境再入境”行程，可直接在境内划入相应账户，从而缩短时间、降低交易成本。有两点宜纳入方案设计：其一，收款账户须准确识别——被投资企业的资本金账户，或出让方的资本项目结算账户；其二，税务处理应结合适用规则予以确认，其中包括境外投资者以利润直接投资、且被投资企业所从事产业属于《鼓励外商投资产业目录》全国目录并符合相关条件时，可享受的税收抵免优惠。再投资机制与税收抵免政策是两项彼此独立的工具，满足其一并不当然满足另一项。

对于正在考虑资金池的集团而言，该通知最宜当作一份清单来读。对金融机构、地方政府融资平台公司和房地产企业的排除是刚性的，因此若拟纳入的成员中含此类主体，宜尽早测试架构。集团规模门槛是最可能决定资金池能否设立的一项条件，而主办企业注册在自由贸易试验区内的门槛减半，可使规模较小的集团也进入该制度。其余条件虽属行政性要求，却并非可选项，且主办企业承担报送义务。

对于正在筹划收购的外资投资者而言，实务立场并未改变。《行动方案》释放的是方向——修订后的并购制度、更简化的管理流程与更灵活的对价支付安排——但它本身并不改变今天签约所适用的规则。交易仍应依现行有效规则进行架构、申报与审查；在修订稿公布之前，宜把这项改革视为时点与文件准备中的一个因素，而非一项已完成的法律变更。就交易节奏而言，利润再投资与资金池两项已落地的机制，可为集团内部的资金调度提供更短的路径；而并购制度本身的变化，则仍需等待正式文本。

延伸阅读

跨境投融资外汇管理，包括资本金账户与资本项目结算账户的处理。
跨国公司资金池与设立资金池的条件。
外资准入与《鼓励外商投资产业目录》。

来源

中国金融新闻网·上海首笔境外投资者外汇利润再投资业务落地：https://www.financialnews.com.cn/2026-10/08/content_458246.html
中国政府网《国务院公报》·银发〔2026〕163 号全文：https://www.gov.cn/gongbao/2026/issue_13026/202610/content_7082771.html
国家外汇管理局新疆分局·资金池试点管理规定公开征求意见（截止 2026-11-15）：https://www.safe.gov.cn/xinjiang/2026/1014/1710.html
《利用外资固稳促优行动方案》（商资发〔2026〕97 号）全文：https://www.gzns.gov.cn/tzns/tzzc/gjzc/content/post_11035724.html
国家外汇管理局官网：https://www.safe.gov.cn/

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