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Announcement No. 75 [2020] of the General Administration of Customs—Announcement on Launching the Pilot Program of Supervision over Business-to-Business Export in Cross-border E-commerce [Effective]
海关总署公告2020年第75号――关于开展跨境电子商务企业对企业出口监管试点的公告 [现行有效]
【法宝引证码】

Announcement of the General Administration of Customs 

海关总署公告

(No. 75 [2020]) (2020年第75号)

Announcement on Launching the Pilot Program of Supervision over Business-to-Business Export in Cross-border E-commerce 关于开展跨境电子商务企业对企业出口监管试点的公告
For purposes of implementing the requirements of the CPC Central Committee and the State Council for accelerating the development of new business forms of cross-border e-commerce, maximizing the positive role of cross-border e-commerce in stabilizing foreign trade and ensuring employment, and further promoting the sound and rapid development of cross-border e-commerce, the relevant supervisory matters concerning the pilot program of business-to-business (B2B) export in cross-border e-commerce are hereby announced as follows: 为贯彻落实党中央国务院关于加快跨境电子商务(以下简称“跨境电商”)新业态发展的部署要求,充分发挥跨境电商稳外贸保就业等积极作用,进一步促进跨境电商健康快速发展,现就跨境电商企业对企业出口(以下简称“跨境电商B2B出口”)试点有关监管事宜公告如下:
I. Applicable scope   一、适用范围
1. The pilot program shall apply to the mode of trade in which a domestic enterprise directly exports goods to an overseas enterprise through cross-border logistics after it concludes a transaction with the overseas enterprise on a cross-border e-commerce platform (hereinafter referred to as "B2B direct export in cross-border e-commerce") or the mode of trade in which a domestic enterprise delivers exported goods to an overseas warehouse through cross-border logistics and then delivers the goods from overseas warehouse to the buyer after it concludes a transaction with the overseas buyer in a cross-border e-commerce platform (hereinafter referred to as "export to overseas warehouses in cross-border e-commerce"). Those domestic enterprises which transmit the relevant electronic data as required by the Customs are subject to customs supervision in accordance with this Announcement. (一)境内企业通过跨境电商平台与境外企业达成交易后,通过跨境物流将货物直接出口送达境外企业(以下简称“跨境电商B2B直接出口”);或境内企业将出口货物通过跨境物流送达海外仓,通过跨境电商平台实现交易后从海外仓送达购买者(以下简称“跨境电商出口海外仓”);并根据海关要求传输相关电子数据的,按照本公告接受海关监管。
II. Adding a customs supervision mode code   二、增列海关监管方式代码
2. A customs supervision mode code, “9710,” standing for “business-to-business direct export in cross-border electronic commerce” in full name and “B2B direct export in cross-border e-commerce” in short, shall be added, applicable to goods directly exported in cross-border e-commerce.
......
 (二)增列海关监管方式代码“9710”,全称“跨境电子商务企业对企业直接出口”,简称“跨境电商B2B直接出口”,适用于跨境电商B2B直接出口的货物。
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