Administrative measures have been launched to standardize the tax exemptions of retail export goods for e-commerce export enterprises in the China (Quanzhou) Cross-border E-commerce Pilot Zone.

The Fujian Provincial Tax Service of State Taxation Administration, the Fujian Provincial Department of Finance and the Department of Commerce of Fujian Province jointly released the measures.

According to the measures, e-commerce export enterprises that try to implement value-added tax and consumption tax exemption policies must meet the following conditions:

E-commerce export enterprises are registered in Quanzhou Cross-border Comprehensive Pilot Zone; retail export goods are registered for export on Quanzhou's cross-border e-commerce online service platform, with details registered such as the date, name of goods, unit of measurement, quantity, unit price, and amount.

Export goods go through cross-border e-commerce retail export declaration procedures from Quanzhou customs, and do not belong to the goods for which the Ministry of Finance and the State Administration of Taxation have explicitly cancelled export tax rebates (exemptions).

E-commerce export enterprises shall handle declaration procedures on their own or by entrusting a third-party agent during the tax declaration period of the value-added tax and consumption tax, from the month following the date of customs declaration for export to May 31 of the following year.

In addition, the retail export tax exemption declaration data of e-commerce export enterprises should be consistent with the customs export commodity declaration list data.