2026 New Customs Policies and Cross-Border E-commerce Regulatory Guide

2026 Customs Policy Highlights

The core direction of customs policy in 2026 is "smart customs, convenient clearance, and precise supervision." In January 2026, the General Administration of Customs issued the "Announcement on Further Optimizing the Supervision of Cross-Border E-commerce Exports" (Announcement No. 15 of 2026), effective from March 1, 2026, which is the largest adjustment to cross-border e-commerce regulatory policies since Announcement No. 167 of 2024.

1. Progress in Smart Customs Construction

The global "Smart Customs" online cooperation platform has been launched and is in operation, with 146 World Customs Organization member customs joining the platform. China Customs' AI image review and AI document review technologies have been piloted at multiple ports:

• AI image review: average recognition time 12 seconds, inspection efficiency greatly improved
• AI document review: Ningbo's "Yongzhi" document review intelligent agent has increased customs clearance efficiency by 30%
• The international trade "single window" has achieved electronic data interchange with 15 countries

2. New Regulations on Cross-border E-commerce Supervision

Expanded Applicability of Mode 9610

The scope of application of the 9610 model (cross-border e-commerce retail export) has expanded, and goods with higher unit prices can also be declared under 9610; goods exceeding the limit need to be declared under B2B models such as 9810/9710, with a more standardized process.

Overseas Warehouse Export Facilitation

The filing requirement for cross-border e-commerce export overseas warehouse enterprises has been cancelled, and the policy of "tax refund upon departure, accounting after sales" has been implemented, significantly shortening the tax refund cycle for enterprises.

Cross-Customs Returns

The supervision model for cross-border e-commerce retail export returns across customs zones has been fully rolled out, making it convenient for enterprises to flexibly arrange return logistics.

The air transport requirements for cargo containing lithium batteries and other powered goods have been simplified, lowering the logistics threshold for battery-powered products in cross-border e-commerce.

III. AEO Certification and Customs Clearance Facilitation

Enterprises with AEO (Authorized Economic Operator) advanced certification can enjoy:

• Lower inspection rate
• Priority customs clearance
• Credit financing support (over 3,200 AEO enterprises have obtained financing credit)

4. Impacts on Enterprises and Response Recommendations

1. Verify the declaration mode applicable to your own goods (9610/9810/9710), and avoid using the wrong regulatory method that leads to rejection of declarations.
2. Cross-border e-commerce enterprises should pay attention to policy changes on overseas warehouse tax refunds and leverage the "refund upon departure" policy to shorten capital turnover.
3. Assess the applicability of AEO Advanced Certification; highly creditworthy enterprises should actively apply to enjoy customs clearance facilitation.
4. Use smart customs clearance technology to optimize declaration processes and standardize declaration data to reduce inspection rates.
5. Follow the official website of the General Administration of Customs and policy announcements to adjust declaration operations in a timely manner.

Further reading: For a detailed interpretation of the General Administration of Customs' 2026 new regulations on cross-border e-commerce export supervision, refer to "Interpretation of the General Administration of Customs' 2026 New Regulations on Cross-Border E-Commerce Export Supervision: What Are the Six Major Changes?".

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