When an overseas consumer places an order for a product from China, they rarely realize there is a complex cross-border circulation system behind it—from domestic consolidation and export declaration, to international transport and destination clearance, to last-mile delivery. Any delay or issue in any link ultimately turns into consumer complaints and after-sales costs for sellers.
In April–May 2026, these measures formed a coordinated “combo punch” across the entire chain. For cross-border sellers, brands, and service providers, this is not only a window to reduce costs—it is also a critical period to systematically redesign operating models.
This article organizes the package into three policy modules, explains how they impact your business, and how to capture the dividends.
01 Reverse Logistics
Nationwide rollout of cross-customs-region returns, making “nationwide returns, nearby processing” possible.
02 Forward Flow
Upgrades in overseas warehouses, multimodal transport, and tax facilitation to raise outbound efficiency.
03 Compliance & Finance
A more transparent compliance environment, plus financial support that strengthens globalization momentum.
01 Reverse Logistics Breakthrough: Nationwide Cross-Region Returns
Core Change
Starting April 1, 2026, the General Administration of Customs of China rolls out nationwide the cross-customs-region return model for cross-border e-commerce retail export goods.
Previously, when overseas returns occurred, goods typically had to be shipped back to the original export customs. The new policy removes that restriction: enterprises can flexibly choose any customs port nationwide to handle return-to-China import procedures—truly enabling “nationwide returns, nearby processing.”
Note that this policy currently applies only to cross-border e-commerce retail export goods under the 9610 model. Returned goods can only be moved into designated customs-supervised operation sites or venues that support such business.
What is “9610”?
9610 is a customs supervision code for cross-border retail exports (B2C, enterprise-to-individual). After an overseas consumer places an order on an e-commerce platform, the seller ships parcels via international express or postal packets. Export declaration follows a simplified process of “list-based release with aggregated declaration.” It is widely used for small-ticket, high-frequency shipments with diverse SKUs.
Policy Background
This policy is not sudden. On December 15, 2024, the General Administration of Customs initiated pilots at 20 directly administered customs offices. The results were significant: by the end of February 2026, a total of 381,300 shipments were returned through the cross-region model, with a total goods value of RMB 94 million. After more than a year of validation, the model is now ready for nationwide expansion.
Lower Return Costs
Under the old model, return logistics could exceed 30% of product cost, especially when parcels had to be shipped across continents back to the original export port. With “nearest port returns,” per-shipment return cost can drop by 30%–60% in many cases.
Shorter After-Sales Cycle
Faster routing reduces logistics time substantially—some regions have already verified cycle reductions of 50%+. That improves shopper experience, accelerates seller cash conversion, and helps free up overseas inventory sooner.
Bigger Gains via Tax Synergy
In February 2026, the Ministry of Finance, China Customs, and the State Taxation Administration issued tax incentives for returned export goods: from Jan 1, 2026 to Dec 31, 2027, eligible returned export goods (excluding food) that are shipped back in original condition within 6 months due to slow sales or returns are exempt from import duties, import VAT, and consumption tax, and previously paid export duties can be refunded.
With the two policies combined, reverse logistics costs shift from “expensive” to “controllable.” This directly eases corporate financial pressure and reshapes the risk-compensation mechanism in cross-border e-commerce—enterprises are more willing to expand SKUs to capture market share, build global after-sales safeguards, and strengthen the credibility of China’s cross-border brands in international competition.— Chen Jianwei, Professor, Institute of China Open Economy Studies, UIBE
02 Forward Flow Upgrades: Overseas Warehouses, Multimodal Transport, and Tax Incentives
A “16-Measure Toolkit” for High-Quality E-commerce
On April 6, 2026, six ministries including the Ministry of Commerce issued the Guiding Opinions on Better Serving the Real Economy and Promoting High-Quality E-commerce Development, outlining 5 areas and 16 measures.
- Overseas warehouses and smart logistics platforms: Improve cross-border logistics support systems, promote overseas smart logistics platforms, and raise warehousing, sorting, and delivery efficiency. The “15th Five-Year Plan” outline and the 2026 government work report also emphasize scaling “cross-border e-commerce + overseas warehouses.”
- Multimodal transport innovation: Develop integrated models such as “market procurement + cross-border e-commerce” and “China–Europe Railway Express + cross-border e-commerce,” strengthening support capacity across ocean, air, rail, and multimodal transport. Export transport choices expand from single-mode ocean freight to combinations like “rail + local delivery” and “air + overseas warehouse distribution.”
- Digital services export & compliant going-global: For the first time, policies call for creating going-global guidance for e-commerce enterprises, building compliance service platforms, strengthening overseas IP planning and risk response capabilities, and encouraging overseas direct procurement bases to expand imports of quality specialty products and create an e-commerce “fast track” for global goods entering China.
- Better financial services: Leverage industrial investment funds and science/innovation funds, encourage financial institutions to design diversified services aligned with e-commerce financing needs, and support qualified enterprises to seek domestic and overseas listings.
9810 “Tax Refund Upon Departure” Goes Live
For overseas warehouse exports, key optimizations began in May 2026 for the 9810 model (cross-border e-commerce export via overseas warehouses):
- Overseas warehouse filing requirement removed, lowering entry barriers
- Priority inspection channels with appointment-based checks and time-limited processing
- “Tax refund upon departure” enabled: apply for refunds once goods leave the country, without waiting for actual overseas sale
For sellers using overseas warehouses, this typically translates into shorter time-to-shelf, reduced capital occupation, and smoother compliance workflows in taxation.
03 Compliance Environment Optimization: Making Cross-Border Trade More Transparent
In addition to logistics and tax facilitation, China continues to optimize compliance and supervision frameworks for cross-border e-commerce—reducing repeated paperwork while improving transparency.
Whitelist for First-Launch Products
A “first-launch product whitelist” reduces compliance costs. Internationally known brands and first-launch products recognized by provincial commerce departments and cleared through customs risk assessment can be included in a whitelist. For the same specification imported within one year, facilitation can apply without repeated applications, reducing duplicated supporting materials.
Pilot Zone Upgrades
Improve cross-border e-commerce pilot zone development. Policies encourage special initiatives in brand cultivation, rule and standard building, platform and seller going-global, and building brand clusters with international competitiveness.
Stronger IP & Risk Response
Strengthen IP protection. For the first time, policies explicitly encourage going-global e-commerce enterprises to improve localized operations, cultivate local talent, strengthen overseas risk monitoring and early warning, and enhance the ability to respond to overseas operational risks.
Summary: A System-Level Full-Chain Optimization
Looking across the spring 2026 measures, the most important takeaway is that they are not isolated. They are designed to be mutually reinforcing—reducing both visible costs (transport, clearance, tax) and hidden costs (uncertainty, delays, compliance friction).
Cross-Region Returns + Tax Incentives
Reverse logistics costs drop sharply.
Overseas Warehouses + Multimodal + 9810 Tax Refund
Forward fulfillment efficiency rises significantly.
Whitelist + Pilot Zones + Compliance Going-Global Support
Compliance thresholds and costs keep falling.
Finance Support + Brand Going-Global
Financing and international expansion get new momentum.
What Does This Mean for You?
For brands and enterprise procurement teams
You can redesign cross-border operations more systematically: build diversified logistics networks with overseas warehouses and multimodal transport, reduce market-entry risks through compliance support, and improve cashflow with better financial services.
For overseas clients using China-Support
These policies mean more controllable total procurement costs, more stable supply chain delivery, and more convenient after-sales return procedures. We will keep tracking implementation details and provide precise policy interpretation and supply chain service support for your scenario.
For anyone building long-term China supply chains
The signal is clear: China is systematically lowering hidden costs in cross-border trade, optimizing process efficiency, and improving regulatory transparency. Those who adapt and utilize these measures first will be better positioned in the next round of market competition.
Key Sources
| Policy Item | Effective Date | Official Link |
|---|---|---|
| Cross-customs-region returns for cross-border e-commerce retail export goods (GACC Announcement No. 24 of 2026) | From Apr 1, 2026 | China Customs (GACC) |
| Tax incentives for returned export goods (MoF/GACC/STA Announcement No. 16 of 2026) | Jan 1, 2026 – Dec 31, 2027 | Policy Interpretation |
| Guiding Opinions on Better Serving the Real Economy and Promoting High-Quality E-commerce Development | Apr 6, 2026 | MOFCOM |
| Zero-tariff treatment for African countries with diplomatic relations | May 1, 2026 – Apr 30, 2028 | Tariff Commission Notice |
This article is compiled based on officially released policies published in April–May 2026. For real-time implementation details and declaration procedures, refer to the “China International Trade Single Window”: https://www.singlewindow.cn. If you need policy interpretation or service support for a specific business scenario, feel free to contact us.
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