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 of the General Administration of Customs), effective from March 1, 2026. This is the largest adjustment to cross-border e-commerce regulatory policies since Announcement No. 167 of 2024. This article begins with the six major changes and explains their impact on enterprises one by one.
Change 1: The Declaration Limit for Retail Export Lists Has Doubled
The new rules raise the maximum declared amount per list for cross-border e-commerce retail exports (supervision mode 9610) from RMB 5,000 to RMB 10,000. This adjustment directly expands the applicability of the 9610 mode — higher-priced categories such as 3C electronic products, small home appliances, and design-oriented consumer goods, which previously had to be declared under the B2B mode because their unit prices exceeded the limit and involved more complex procedures, can now pass through customs efficiently under the 9610 mode under the new rules. According to estimates, this limit increase will expand the range of cross-border e-commerce goods covered by the 9610 mode by about 35%.
Change 2: Full Implementation of "One Declaration, One Inspection, One Release"
Building on the original pilot program, the new rules extend the "three-in-one" clearance model to all ports in China where cross-border e-commerce business is conducted. Enterprises submit electronic lists once through the international trade "single window", and customs completes inspection in one go, reducing release time from an average of 6 hours to less than 2 hours. For low-risk parcels (such as goods not involving certificates or taxes), the system can achieve second-level release.
Change 3: Clarification of Filing Requirements for Overseas Warehouse Exports
For the cross-border e-commerce overseas warehouse export model (supervision mode 9810), the new rules for the first time specify the filing requirements in the form of a regulatory document: enterprises must provide a warehouse service contract signed with the overseas warehouse operator (or proof of property ownership), and establish an inventory management ledger connected to the customs system, recording in real time information such as goods inbound, outbound, and returns. For enterprises that have obtained AEO Advanced Certification, simplified procedures may apply to the filing materials.
Change 4: Expansion of the Scope of the Tax Exemption Policy for Returns
The new rules extend the applicable period of the tax exemption policy for cross-border e-commerce returns from the original 1 year to 2 years, and expand its scope from B2C to B2B exports. This means that unsold goods in overseas warehouses or consumer-returned goods sent back to China within 2 years may be exempt from import duties and import-stage value-added tax. It is estimated that this policy is expected to reduce the burden on cross-border e-commerce enterprises by approximately RMB 5 billion per year.
Change 5: Optimization of the Cross-Border E-commerce B2B Export Model
The declaration requirements for cross-border e-commerce B2B direct export (supervision mode 9710) have been changed from "per-order customs declaration" to "consolidated declaration" — enterprises may make centralized declarations based on monthly consolidated lists, significantly reducing document processing workload. For large sellers with more than 100,000 declarations per year, this optimization is expected to save 60% of customs affairs labor costs.
Change 6: Precision in Inspection Rates
The new rules introduce a two-dimensional supervision model of "credit rating + risk classification": the inspection rate for AEO Advanced Certified Enterprises is reduced to below 2%; for enterprises with general credit, the inspection rate is about 5%; and high-risk enterprises and goods are subject to focused inspections at a rate of more than 20%. This differentiated supervision approach greatly improves the clearance efficiency of low-risk goods while ensuring security.
Recommendations for Enterprises
- Promptly review the HS codes and unit prices of products on sale, and assess which products can be switched to the 9610 mode to streamline procedures.
- If you have overseas warehouse business, make efforts to improve warehouse contracts and inventory management systems to ensure smooth 9810 filing.
- Actively apply for AEO Certification — under the framework of the new rules, the clearance facilitation benefits for AEO enterprises are further amplified.
- Pay attention to the implementation rules of directly affiliated customs offices; some ports may introduce differentiated measures under the overall framework.
Bofeng Logistics has a professional customs affairs team and has served more than 200 cross-border e-commerce clients in total. We can provide enterprises with consultation on the new rules, customs declaration agency services, and AEO certification guidance. Welcome to obtain professional guidance through our online quotation system.