- Cross-border e-commerce retail import into China is governed primarily by two customs supervision modes: bonded stock (code 1210) and direct purchase import (code 9610).
中国跨境电商零售进口主要适用两种海关监管方式：保税备货（代码 1210）与直购进口（9610）。
- The GACC Notice No. 486 (2018) remains effective in 2026 and sets a single-transaction limit of RMB 5,000 and an annual limit of RMB 26,000.
海关总署《关于跨境电子商务零售进口监管有关工作的通知》（署贸发〔2018〕486号）在 2026 年仍然有效，确立单次交易限值人民币 5000 元、年度限值人民币 26000 元。
- Within the limits, import tariff is temporarily set at 0%, while VAT and consumption tax on import are levied at 70% of the statutory taxable amount.
限值内进口关税税率暂设为 0%，进口环节增值税、消费税按法定应纳税额的 70% 征收。
- The Positive List is adjusted annually by the Ministry of Finance, GACC and the STA, covering categories such as maternity, beauty, health supplements and household goods.
财政部、海关总署、国家税务总局按年度动态调整正面清单，涵盖母婴、美妆、保健品、家居等品类。
- Foreign brands entering via cross-border retail import must obtain value-added telecom / ICP licensing, with the platform bearing primary responsibility and imported food requiring GACC registration.
外资品牌通过跨境电商零售进口入华需办理增值电信/ICP 业务，平台承担主体责任，进口食品须完成 GACC 注册。
- The State Council’s 15th Five-Year Consumption Expansion Plan (issued 2026-07-13) calls for optimizing cross-border retail import policy to expand imports of quality foreign goods.
国务院《扩大消费”十五五”规划》（2026-07-13 发布）提出优化完善跨境电商零售进口政策、扩大境外优质商品进口。
- Bonded cross-border import is within the regulatory scope of the draft amendment to the E-Commerce Law, which introduces extraterritorial application and countermeasure clauses.
跨境进口保税业务纳入《电子商务法》修正草案监管视野，该草案引入域外适用与反制条款。
Cross-Border E-Commerce Retail Import: Market-Entry Roadmap for Foreign Brands | 跨境电商零售进口：外资品牌入华合规路线图
Overview
Cross-border e-commerce retail import has become one of the most practical channels for foreign brands to reach Chinese consumers without first establishing a fully licensed domestic distribution entity. Rather than shipping goods through conventional general-trade import procedures, a foreign seller can fulfil orders placed by individual Chinese consumers through dedicated customs supervision modes, enjoying a lighter tax regime and a simplified clearance path.
The policy framework rests on a few foundational instruments. The Ministry of Commerce (MOFCOM) is the lead authority for cross-border e-commerce development and for facilitating foreign investment in the e-commerce sector. The General Administration of Customs (GACC) supervises the physical movement of goods and administers the Positive List and transaction limits. The State Taxation Administration (STA) sets and collects the preferential import taxes applicable to this channel. Together, these agencies maintain a stable, codified regime that foreign brands can plan around.
China’s e-commerce sector continued to record relatively fast growth in the first half of 2026, and the State Council’s Consumption Expansion Plan for the 15th Five-Year Plan period, issued on 13 July 2026, explicitly states the intention to “optimize and improve the cross-border e-commerce retail import policy and expand imports of quality foreign goods.” This policy signal reinforces the channel’s role as a long-term, supported route to market.
Regulatory modes
Two customs supervision modes sit at the centre of cross-border e-commerce retail import.
The first is bonded stock, recorded under customs supervision code 1210. In this model, a foreign brand or its Chinese partner pre-positions inventory inside a designated bonded zone in China. When a Chinese consumer places an order, the goods are cleared individually from the bonded warehouse and delivered domestically. This mode suits high-velocity, predictable SKUs because it minimizes delivery time and avoids paying duties on unsold stock.
The second is direct purchase import, recorded under customs supervision code 9610. Here, goods are shipped from overseas to the individual consumer after the order is placed, cleared at the point of entry. This mode suits long-tail, lower-volume or seasonal products where pre-positioning inventory is uneconomic.
Both modes route through a registered cross-border e-commerce platform that transmits order, payment and logistics (“three-stream”) data to customs in real time. The platform acts as the interface between the foreign supplier and the Chinese regulatory system.
Positive list and limits
The regime is built on a Positive List (正面清单) of permitted cross-border retail import commodities. Only goods appearing on the Positive List may enter through these channels. The list is jointly adjusted on an annual basis by the Ministry of Finance, the GACC and the STA, and it currently covers categories such as maternity and baby products, cosmetics and beauty, health supplements, and household goods, among others.
Transaction limits are fixed by the GACC Notice No. 486 (2018), which remains effective in 2026:
- Single-transaction limit: RMB 5,000.
- Annual limit per individual consumer: RMB 26,000.
Orders that exceed the single-transaction limit but remain within the annual limit are still treated as retail imports only if they fall within prescribed thresholds; otherwise they revert to general-trade treatment. Brands and platforms must therefore monitor cumulative annual spend per consumer identity to remain compliant.
Tax treatment
Within the transaction limits, the tax treatment is materially more favourable than general trade:
- Import tariff: temporarily set at 0%.
- Import-stage VAT and consumption tax: levied at 70% of the statutory taxable amount.
This means a qualifying cross-border retail import order is subject only to a reduced composite tax on VAT and consumption tax, with no ad valorem tariff. The tax is collected at the point of customs clearance and typically passed through to the consumer as part of the displayed price. The STA administers the collection and any subsequent reconciliation.
It is important to note that goods exceeding the limits, or goods not on the Positive List, do not enjoy this treatment and must follow ordinary import procedures, including full tariff and tax liability.
Platform and brand obligations
Foreign brands cannot simply ship directly to consumers; they must operate through a compliant cross-border e-commerce platform and meet several obligations.
Value-added telecom / ICP licensing. Providing e-commerce services to the public in China requires the appropriate value-added telecommunications business licence (commonly the ICP licence / 增值电信业务经营许可证). A foreign-invested entity must also navigate the foreign-investment restrictions and approvals applicable to telecom and value-added telecom services.
Platform primary responsibility. Under the regulatory framework, the platform bears primary responsibility for the authenticity of the transaction, the accuracy of transmitted data, and the legality of goods sold. The platform is the accountable party before customs and tax authorities.
GACC registration for imported food. Where the imported commodity is food, the overseas manufacturer must complete registration with the GACC (GACC registration / 进口食品境外生产企业注册) before the product may be imported. This applies regardless of whether the goods enter via 1210 or 9610.
E-Commerce Law draft amendment. Bonded cross-border import is within the regulatory scope of the draft amendment to the E-Commerce Law, which introduces extraterritorial application and countermeasure clauses. Foreign brands should track this legislative development, as it may extend compliance expectations beyond China’s borders.
Practical market-entry steps
A structured entry path for a foreign brand typically follows these steps:
- Confirm Positive List eligibility. Verify that the target SKUs appear on the current Positive List. If a product is absent, plan for general-trade import or await the next annual adjustment.
- Choose a supervision mode. Select 1210 bonded stock for fast-moving, predictable products and 9610 direct purchase for long-tail or seasonal items.
- Secure platform and licensing. Engage a compliant cross-border platform and, where the brand operates its own China-facing service, obtain the required value-added telecom / ICP licence, observing foreign-investment rules.
- Complete GACC registration for food. If importing food, register the overseas manufacturer with the GACC well ahead of launch.
- Integrate data transmission. Ensure order, payment and logistics data flow to customs through the platform in real time to enable smooth clearance.
- Price within the limits. Set pricing and bundling so typical orders stay within the RMB 5,000 single and RMB 26,000 annual limits to preserve the preferential tax regime.
- Monitor policy updates. Track the annual Positive List adjustment and the progressing E-Commerce Law amendment to stay ahead of compliance changes.
Related reading
- MOFCOM resources on cross-border e-commerce and foreign-invested e-commerce operations.
- GACC guidance on cross-border e-commerce retail import supervision and the Positive List.
- STA guidance on import-stage VAT and consumption tax treatment for cross-border retail imports.
跨境电商零售进口：外资品牌入华合规路线图
概述
跨境电商零售进口已成为外资品牌触达中国消费者最务实的渠道之一——品牌无需先在中国设立完整的持牌分销实体，即可开展对华销售。与传统的一般贸易进口流程不同，外资卖家可依托专门的海关监管方式，履行中国个人消费者所下订单，享受更轻的税收制度与更简化的通关路径。
这一政策框架建立在若干基础性文件之上。商务部（MOFCOM）是跨境电商发展及电商领域外资引进的主管部门。海关总署（GACC）监管货物实际流动，并负责正面清单与交易限值的执行。国家税务总局（STA）制定并征收适用于该渠道的优惠进口税收。三部门共同维护着一套稳定、成文的制度，供外资品牌据此规划。
2026 年上半年，中国电子商务继续保持较快增长；国务院于 2026 年 7 月 13 日发布的《扩大消费”十五五”规划》明确提出”优化完善跨境电商零售进口政策，扩大境外优质商品进口”。这一政策信号进一步巩固了该渠道作为长期、受支持的市场准入路径地位。
监管方式
两种海关监管方式居于跨境电商零售进口的核心。
第一种为保税备货，对应海关监管方式代码 1210。在此模式下，外资品牌或其中国合作方将库存预先布置在中国指定的保税区内。当中国消费者下单时，货物从保税仓逐单清关后国内配送。该模式适合高周转、需求可预测的 SKU，因为它能缩短配送时效，且无需对未售库存先行缴税。
第二种为直购进口，对应海关监管方式代码 9610。此处，货物在消费者下单后从海外发运，于入境口岸清关。该模式适合长尾、低销量或季节性商品，对这类商品预先布货并不经济。
两种模式均通过已备案的跨境电商平台运行，由平台向海关实时传输订单、支付、物流”三单”数据。平台是外资供货商与中国监管体系之间的接口。
正面清单与限值
该制度建立在允许开展跨境电商零售进口的正面清单（Positive List）之上。只有列入正面清单的商品方可经这些渠道入境。清单由财政部、海关总署、国家税务总局按年度联合动态调整，目前涵盖母婴、美妆、保健品、家居等品类。
交易限值由海关总署《关于跨境电子商务零售进口监管有关工作的通知》（署贸发〔2018〕486号）固定，该文件在 2026 年仍然有效：
- 单次交易限值：人民币 5000 元。
- 年度限值（每人）：人民币 26000 元。
超过单次交易限值但仍处于年度限值内的订单，仅在符合规定门槛时才按零售进口对待；否则将退回一般贸易处理。因此，品牌与平台必须监控每位消费者身份的年度累计消费，以保持合规。
税收待遇
在交易限值内，税收待遇明显优于一般贸易：
- 进口关税：暂设为 0%。
- 进口环节增值税、消费税：按法定应纳税额的 70% 征收。
这意味着一笔符合条件的跨境电商零售进口订单，仅就增值税与消费税承担缩减后的综合税，且不计从价关税。税款在海关清关环节征收，通常作为展示价格的一部分转嫁给消费者。国家税务总局负责征收及后续核算。
需注意，超出限值的商品，或未列入正面清单的商品，不享受上述待遇，须遵循一般进口流程，承担全额关税与纳税义务。
平台与品牌义务
外资品牌不能简单直接向消费者发货，而须通过合规的跨境电商平台运营，并满足多项义务。
增值电信/ICP 许可。 在中国面向公众提供电商服务，需取得相应的增值电信业务经营许可证（通常即 ICP 证 / 增值电信业务经营许可证）。外资持股实体还须应对适用于电信及增值电信业务的外资准入限制与审批。
平台主体责任。 在监管框架下，平台对交易的真实性、传输数据的准确性以及所售商品的合法性承担主体责任。平台是面向海关与税务机关的责任主体。
进口食品 GACC 注册。 当进口商品为食品时，境外生产企业须先完成海关总署注册（GACC 注册 / 进口食品境外生产企业注册），产品方可进口。无论经 1210 还是 9610 入境，此要求均适用。
《电子商务法》修正草案。 跨境进口保税业务已纳入《电子商务法》修正草案的监管视野，该草案引入了域外适用与反制条款。外资品牌应跟踪这一立法进展，因其可能将合规要求延伸至中国境外。
实操入华步骤
外资品牌结构化的入华路径通常遵循以下步骤：
- 确认正面清单资格。 核实目标 SKU 是否列入当前正面清单。若产品缺席，则规划一般贸易进口或等待下一次年度调整。
- 选择监管方式。 对高周转、可预测产品选 1210 保税备货；对长尾或季节性商品选 9610 直购进口。
- 落实平台与许可。 接入合规跨境电商平台；若品牌自行运营对华服务，须取得所需增值电信/ICP 许可，并遵守外资准入规则。
- 完成食品 GACC 注册。 若进口食品，须于上市前尽早完成境外生产企业 GACC 注册。
- 打通数据传输。 确保订单、支付、物流数据经平台实时流向海关，以实现顺畅清关。
- 在限值内定价。 设定价格与组合，使典型订单处于人民币 5000 元单次、26000 元年度限值内，以保留优惠税制。
- 跟踪政策更新。 关注正面清单年度调整及《电子商务法》修正草案进展，提前应对合规变化。
延伸阅读
- 商务部关于跨境电商及外资电商运营的公开资源。
- 海关总署关于跨境电商零售进口监管与正面清单的指引。
- 国家税务总局关于跨境电商零售进口进口环节增值税、消费税待遇的指引。
Sources
- https://www.mofcom.gov.cn/ （商务部，跨境电商与电商入华主管部门）
- http://www.customs.gov.cn/ （海关总署，跨境电商零售进口监管与正面清单执行）
- https://www.chinatax.gov.cn/ （国家税务总局，跨境电商零售进口税收）