日前，海关总署发出通知，就《关于明确跨境电商业务相关事项的公告》（下称《征求意见稿》）公开征求意见。
《征求意见稿》主要包含以下内容：一是网购保税进口商品销毁业务范围，二是区内仓储企业申请办理销毁业务需要提交的材料，三是明确销毁业务开展流程，四是开展销毁作业的相关要求，五是保税跨境贸易电子商务商品退运适用监管方式。其中，《征求意见稿》明确了需要退运出境的网购保税进口商品和需要由境外退运至原海关特殊监管区域和保税物流中心（B型）的“跨境电商特殊区域出口海外仓零售”模式出口商品，区内仓储企业在进行退运申报时应申报的监管方式为“退运货物”（海关监管方式代码4561）。
GAC Seeks Comments on Announcement on Clarifying Matters Related to Cross-Border E-Commerce Business
Promulgation date: 2024-12-03
Recently, the General Administration of Customs (GAC) has issued a circular to solicit public feedback on the Announcement on Clarifying Matters Related to Cross-Border E-Commerce Business (the "Draft for Comment"). The period for submitting comments is from December 3 to December 9, 2024.
The Draft for Comment primarily makes clarifications on the following matters: (1) the scope of destruction business for bonded imported goods purchased online; (2) the materials that storage enterprises within the zone need to submit when applying to carry out destruction business; (3) the process for conducting destruction business; (4) the requirements for carrying out destruction operations; and (5) the applicable methods of customs supervision for the return of bonded cross-border e-commerce goods. Notably, the Draft for Comment specifies that, for bonded imported goods purchased online that need to be returned overseas and for goods exported through the "cross-border e-commerce special area to export overseas warehouse retail" model that require return from abroad to the original special customs supervision areas and bonded logistics centers (Type B), the storage enterprises within the zone must declare them under the supervision method "Returned Goods" (Customs supervision method code 4561) when submitting return declarations.
《征求意见稿》全文详见：海关总署关于《海关总署关于明确跨境电商业务相关事项的公告》公开征求意见的通知