跨境电子商务出口海外仓（9810）业务适用出口退（免）税政策问答跨境电子商务出口海外仓（9810）业务适用出口退（免）税政策问答 Q&A on Export Tax Refund (Exemption) Policy Applicable to Cross border E-commerce Export Overseas Warehouse (9810) Business
What are the applicable conditions for cross-border e-commerce export overseas warehouse (9810) business?
"Cross border e-commerce export overseas warehouse" refers to the export business that domestic enterprises deliver export goods to overseas warehouse through cross-border logistics, and then deliver them to buyers from overseas warehouse after transaction through cross-border e-commerce platform.
What is the pilot scope of cross-border e-commerce export overseas warehouse (9810) business?
In June 2020, the General Administration of Customs issued Announcement No. 75 of 2020, in which the code of customs supervision method "9810" was added, which is applicable to the export of goods from overseas warehouses by cross-border e-commerce, and decided to carry out the pilot B2B export supervision of cross-border e-commerce in 10 customs, including Beijing, Tianjin, Nanjing, Hangzhou, Ningbo, Xiamen, Zhengzhou, Guangzhou, Shenzhen and Huangpu. Later, the General Administration of Customs issued Announcement No. 92 in 2020. On the basis of the above pilot customs, 12 customs offices including Shanghai, Fuzhou, Qingdao, Jinan, Wuhan, Changsha, Gongbei, Zhanjiang, Nanning, Chongqing, Chengdu and Xi'an have been added since September to carry out cross-border B2B export supervision pilot.
What are the conditions for handling export tax rebate (exemption) for cross-border e-commerce export overseas warehouse (9810) business?
The export goods of cross-border e-commerce enterprises (except the goods that the Ministry of Finance and the State Administration of Taxation clearly do not allow export tax rebate or exemption), which meet the following conditions at the same time, shall be subject to the VAT and consumption tax rebate policies: cross-border e-commerce export enterprises are general VAT taxpayers and have gone through the export tax rebate (exemption) qualification filing with the competent tax authorities; The export goods have obtained the customs declaration form for export goods (special for export tax rebate), and the electronic information is consistent with the customs declaration form for export goods; The export goods have actually been sold; If a cross-border e-commerce retail export enterprise belongs to a foreign trade enterprise, the input certificate obtained from the purchase of export goods matches the relevant contents of the export goods declaration form.
How can the cross-border e-commerce export overseas warehouse (9810) business apply for export tax refund?
Export tax refund declaration can be handled through online export tax refund declaration platforms such as "electronic tax bureau" and "single window" or offline export tax refund declaration system. Take the "Electronic Tax Bureau" platform as an example. The specific way can be through "I want to handle tax – export tax refund management – tax refund declaration", and select tax exemption, offset and refund or tax exemption and refund declaration according to the type of enterprise. After filling in the declaration data, complete data verification and self inspection, and submit the formal declaration.
How to deal with the data self inspection of the cross-border e-commerce export overseas warehouse (9810) business in the export tax rebate declaration link when it prompts that "the regulatory method does not exist"?
If the export tax refund declaration data is the manually entered customs declaration data, please check whether the regulatory method code (9810) is entered incorrectly; If it is the customs declaration data read in by the declaration system, you can query the customs declaration information through the electronic port, click "Resend", and carry out self inspection after the status bar displays "Received by the State Administration of Taxation".
Do cross-border e-commerce enterprises need to carry out VAT declaration in the same month after exporting goods to overseas warehouses?
For relevant export business, it is required to issue sales invoices such as export invoices or ordinary VAT invoices. Cross border e-commerce enterprises shall take the month of issuance of sales invoices as the period of VAT declaration.
Is the policy of "tax exemption without ticket" applicable to cross-border e-commerce export overseas warehouse (9810) business?
“无票免税”政策系按照《财政部 税务总局 商务部 海关总署关于跨境电子商务综合试验区零售出口货物税收政策的通知》（财税〔2018〕103号）规定，对综试区电子商务出口企业零售出口未取得有效进货凭证的符合条件的货物，试行增值税、消费税免税政策。而跨境电子商务出口海外仓（9810）业务作为B2B出口业务，尚不适用跨境电子商务综合试验区零售出口货物增值税、消费税“无票免税”政策。
The policy of "tax exemption without tickets" refers to the trial implementation of VAT and consumption tax exemption policies for eligible goods whose retail exports of e-commerce export enterprises in the Comprehensive Pilot Zone have not obtained valid purchase certificates in accordance with the provisions of the Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the General Administration of Customs on the Tax Policies for Retail Exported Goods in the Comprehensive Pilot Zone of Cross border E-Commerce (CS  No. 103). However, as a B2B export business, the cross-border e-commerce export overseas warehouse (9810) business is not yet applicable to the VAT and consumption tax exemption policy for retail export goods in the cross-border e-commerce comprehensive pilot zone.