由 caicai8478 The following is an interpretation and analysis framework for changes in China’s export customs clearance policies for small parcels in 2024, which can be used for reference:
Interpretation of changes in customs clearance policies for small parcels in China’s exports in 2024
I. Policy background
The rapid development of cross-border e-commerce: China’s cross-border e-commerce export scale continues to grow, and the proportion of small parcels (B2C, C2C) has increased significantly. Customs supervision needs to adapt to new formats.
International rules: respond to the WTO’s “Trade Facilitation Agreement” and the reform requirements of the Universal Postal Union (UPU) to optimize cross-border logistics customs clearance processes.
Risk prevention and control needs: crack down on underreported, concealed, and infringing goods, and strengthen tax collection and commodity traceability.
II. Major policy changes
Declaration requirements upgraded
Required information has been added: real-name authentication of consignees and consignors, commodity HS code (more than 6 digits), detailed product name, material, use, etc.
Price declaration specifications: transaction vouchers (such as screenshots of e-commerce platform orders) must be provided to avoid “one-size-fits-all” low declarations.
List of key commodities: Strengthen the review of high-frequency categories such as electronic products, cosmetics, and luxury goods.
Tax adjustment
Cancellation of exemption quota: The original exemption quota of 50 yuan for “travel and mail tax” may be further tightened or cancelled (subject to the customs announcement).
Value-added tax/consumption tax: B2C export small packages need to pay corresponding taxes and fees according to the commodity category, and some enjoy tax incentives in the cross-border e-commerce comprehensive pilot zone.
Strengthening logistics supervision
Electronic customs clearance documents: Logistics companies are required to connect to the customs system and transmit waybills, payments, and logistics data in real time.
Increased inspection rate: A higher proportion of unpacking inspections will be implemented for high-risk areas (such as Southeast Asia and South America) and sensitive commodities (such as batteries and liquids).
Facilitation of returns
Allow duty-free returns: Qualified export return commodities can enter the country duty-free, simplifying the return process (original export records must be retained).
- Impact on enterprises/sellers
Rising compliance costs: It is necessary to improve the commodity information database and standardize the declaration process, which may increase manpower or system investment.
Fluctuation of logistics time efficiency: customs clearance review time may be extended, and a buffer period needs to be reserved.
Adjustment of price competitiveness: tax costs may be passed on to terminal sales prices, and the profit model needs to be recalculated.
IV. Countermeasures
Pre-registration qualifications: complete customs registration of cross-border e-commerce enterprises and obtain a unified social credit code.
Optimize the declaration process:
Use the ERP system to automatically generate compliance declaration information.
Pre-record HS codes for high-frequency commodities to reduce manual errors.
Choose compliant logistics providers: give priority to cooperation with service providers with AEO certification or “cross-border e-commerce logistics enterprise” qualifications.
Pay attention to policy dynamics: regularly check the official website of the General Administration of Customs or the “Single Window” announcement, and adjust strategies in time.
V. Policy trend outlook
Deepening digital supervision: AI review and blockchain traceability technology will be more widely used.
Regional differentiated pilot: Hainan Free Trade Port, Guangdong-Hong Kong-Macao Greater Bay Area and other regions may try out more relaxed small package policies.
Strengthen international cooperation: Promote mutual recognition agreements such as “Guantietong” with major trading countries to simplify cross-border small package customs clearance.