Global Daily Tax News, China Provides Tax Waivers For Returned E-Commerce Exports, (Feb 13, 2026)

Chinese tax authorities have issued an announcement confirming tax waivers for cross-border e-commerce goods returned in their original condition within six months of their export.

Announcement No. 16 of 2026, issued by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration, provides for a waiver of import duties, import value-added tax, and consumption tax for the period January 1, 2026, to December 31, 2027.

In addition, export duties already levied at the time of export will be refunded, and the value-added tax and consumption tax already levied at the time of export will be handled in accordance with the relevant tax regulations for the return of domestically sold goods, the Announcement provides.

For goods to be returned "in their original condition", no accessories of parts may be added, there should have been no processing, or modification. Goods may be unpacked, inspected (tested), installed, or debugged, however. Returned goods should not have been used, except for cases where the quality defects can be discovered only through trial use or where it can be proven that the goods were returned after being tried by the customer, the Announcement provides.

The Announcement includes a series of requirements for businesses to be eligible for the reliefs, including a requirement to submit an export commodity declaration list or export customs declaration, alongside a statement explaining the reason for the return and accompanying evidence.