Recently, the Ministry of Finance, General Administration of Customs, and State Taxation Administration jointly announced that, within one year from the date of the announcement, goods exported under cross-border e-commerce customs supervision codes (1210, 9610, 9710, 9810) and returned within six months of export due to unsold or returned status (excluding food) can be re-imported tax-free.
In terms of specific operations, according to the announcement, enterprises applying for import tax exemption and other procedures must provide relevant supporting documents as required. For illegal activities such as tax evasion and fraud, they will be handled in accordance with national laws and regulations.