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

Customs Policy Highlights 2026

The core direction of customs policy in 2026 is "smart customs, convenient clearance, and precise regulation." The following are the most notable policy changes.

I. Progress in Smart Customs Development

The global "Smart Customs" online cooperation platform is now operational, with 146 World Customs Organization member customs authorities joining. China Customs' AI image recognition and AI document review technologies have been piloted at multiple ports:

• AI image recognition: average identification time of 12 seconds, significantly improving inspection efficiency
• AI document review: the "Yongzhi" document review intelligent agent in Ningbo increased clearance efficiency by 30%
• The international "Single Window" system has achieved electronic data exchange with 15 countries

II. New Regulations for Cross-border E-commerce

Facilitation of Overseas Warehouse Exports

The filing requirement for cross-border e-commerce export enterprises using overseas warehouses has been abolished, implementing a policy of "tax refund upon departure, accounting after sale," significantly shortening the enterprise tax refund cycle.

Cross-Customs-District Returns

The regulatory model for cross-border e-commerce retail export returns across customs districts has been fully promoted, facilitating flexible return logistics arrangements for enterprises.

Transport of Goods Containing Batteries

Air transport requirements for goods containing batteries, such as lithium batteries, have been simplified, lowering the logistics barrier for cross-border e-commerce products with batteries.

III. AEO Certification and Clearance Facilitation

Enterprises with AEO (Authorized Economic Operator)高级认证 can enjoy:

• Lower inspection rates
• Priority clearance
• Credit-based financing support (over 3,200 AEO enterprises have received credit financing)

IV. Recommendations for Enterprises

1. Evaluate the suitability of AEO certification; highly creditworthy enterprises should actively apply
2. Cross-border e-commerce companies should pay attention to policy changes regarding overseas warehouse tax refunds
3. Utilize smart customs clearance technology to optimize the customs declaration process
4. Monitor the official website of the General Administration of Customs for the latest policy updates

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