《Comprehensive Tax Notes for Cross-Border E-Commerce in China》

According to the cross-border e-commerce retail import tax policy, the limit value of individual transactions is RMB 5000 yuan, and the limit value of individual annual transactions is RMB 26000 yuan. For cross-border e-commerce retail imported goods imported within the limit value, the tariff rate is temporarily set at 0%. Value-added tax and consumption tax are levied at 70% of the statutory tax payable in the import link. The calculation rules are as follows:

Tax = purchase price x pieces x cross-border e-commerce comprehensive tax rate

Cross-border E-commerce Comprehensive Tax Rate=[(Consumption Tax+VAT Rate)/(1-Consumption Tax Rate)]*70%

Note: The coupon can only deduct the amount of goods, and the freight is subject to tax. Taxes and fees are collected and paid on behalf of Sell on Wechat. If the goods are returned for personal reasons, the tax and fees will not be returned.