As reported by Chwang on October 20, China's Ministry of Finance, the General Administration of Customs and the State Taxation Administration issued Announcement No. 16 of 2026, extending the tax policy on returned cross-border e-commerce exports. From January 1, 2026 through December 31, 2027, goods declared for export under supervision codes 1210 (bonded e-commerce), 9610 (direct B2C export), 9710 (B2B direct export) or 9810 (export to overseas warehouses) — and returned to China in original condition within six months due to slow sales or customer returns, excluding food — are exempt from import customs duty and import-stage VAT and consumption tax. Export duties already paid are refundable.
Three conditions define eligibility. First, the policy covers all four channels — bonded e-commerce, direct purchase, B2B direct export and overseas warehouse — provided the original export was declared under one of the four codes. Second, the return must happen within six months and the goods must come back in their original condition; both slow-sale and return pathways qualify. Third, sellers who already claimed export tax rebates must repay the rebated amount before applying for the import-side exemption.
For sellers shipping to Japan, the timing is significant. Japan's FY2026 tax reform removed the consumption-tax exemption for imports under JPY 10,000, raising the overall tax burden on Japan-bound e-commerce. Previously, bringing unsold overseas warehouse or Amazon FBA stock back to China meant a fresh layer of import taxes, pushing many sellers toward local clearance sales or disposal in Japan. With the exemption extended, returning stock to China for resale or rework becomes financially viable again — especially for higher-value, resellable categories.
Practical notes: the return declaration must match the original export declaration (product name, quantity, supervision code), so keep export records accurate and complete. Track the six-month window, verify cargo condition before return, and settle any export rebate repayment first. For the Japan side — return collection, packing, China-bound return shipping and import declaration — a logistics partner with bilateral China-Japan customs experience avoids the information gaps that cause delays.
We offer one-stop service for Japan-bound e-commerce: outbound shipping, return collection, return logistics and China import clearance. For costs and transit times on returning slow-moving stock, use the buttons below for rate calculation, shipment tracking or online consultation — or click sales@ruixincargo.com to send your inventory list and receive a return plan with reference rates.