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Announcement No. 45 [2020] of the General Administration of Customs of the People's Republic of China—Announcement on Issues Concerning the Supervision of the Return of Cross-border E-commerce Retail Imports [Effective]
中华人民共和国海关总署公告2020年第45号――关于跨境电子商务零售进口商品退货有关监管事宜的公告 [现行有效]
【法宝引证码】

Announcement of the General Administration of Customs of the People's Republic of China 

中华人民共和国海关总署公告

(No. 45 [2020]) (2020年第45号)

Announcement on Issues Concerning the Supervision of the Return of Cross-border E-commerce Retail Imports 关于跨境电子商务零售进口商品退货有关监管事宜的公告
For the purposes of further optimizing the business environment and promoting trade facilitation, helping enterprises vigorously respond to the impact of the COVID-19 epidemic, optimizing the regulation of the return of cross-border e-commerce retail imports, and promoting the sound and rapid development of cross-border e-commerce, in accordance with the provisions of relevant policies on cross-border e-commerce retail imports in China, the issues concerning the customs supervision of the return of cross-border e-commerce retail imports are hereby announced as follows: 为进一步优化营商环境、促进贸易便利化,帮助企业积极应对新冠肺炎疫情影响,优化跨境电子商务零售进口商品退货监管,推动跨境电子商务健康快速发展,根据国家有关跨境电子商务零售进口相关政策规定,现将跨境电子商务零售进口商品退货海关监管事宜公告如下:
I. Under the mode of cross-border e-commerce retail import, the domestic agent of a cross-border e-commerce enterprise or a customs declaration enterprise entrusted by it (hereinafter referred to as an “enterprise returning goods”) may apply to the Customs for conducting the business related to the return of goods. The cross-border e-commerce enterprise and its domestic agent shall guarantee that the returned goods are the original cross-border e-commerce retail imports and assume the relevant legal liability.
......
   一、在跨境电子商务零售进口模式下,跨境电子商务企业境内代理人或其委托的报关企业(以下简称“退货企业”)可向海关申请开展退货业务。跨境电子商务企业及其境内代理人应保证退货商品为原跨境电商零售进口商品,并承担相关法律责任。
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