China Tightens Cross-Border E-Commerce Export Tax Refund Policies in 2026
China’s cross-border e-commerce export tax refund policies are becoming stricter in 2026, with stronger enforcement against shell companies and irregular customs declarations. Platform transaction data has been fully transmitted to tax authorities, requiring sellers to operate compliantly and avoid tax risks.
What are the key facts?
- 1Policy background: internet-platform tax-information reporting
- 2Core requirement: freight forwarders’ customs declarations must identify the true cargo owner
- 3Enforcement focus: shell stores, using another party’s export documents, and zero tax declarations
What happened?
The policy requiring internet platforms to report tax-related information has been fully implemented, with e-commerce store transaction data sent directly to tax authorities. New rules on export enterprise income tax require freight forwarders’ customs declarations to accurately identify the true cargo owners and prohibit using another party’s export documents to evade tax. The policy is expected to significantly improve tax administration efficiency while creating greater compliance pressure for e-commerce sellers. Sellers need to recognize the importance of tax compliance and ensure that all operations remain within a lawful and compliant framework.
What does this mean for cross-border sellers?
Tax compliance is now a baseline requirement for cross-border sellers. Sellers should clean up shell stores, ensure customs declarations identify the true cargo owner, and establish a complete tax filing system to avoid severe penalties. Monitor policy changes and adjust operating strategies as needed to reduce risk.