1、The "positive list" and its origins

The "positive list" refers to the list of cross-border e-commerce (CBEC) retail imported goods. This list restricts the categories of CBEC retail imports. only goods within the scope of the list can be imported through the CBEC model. Overseas e-commerce retail imports are subject to positive list management.

In March 2016, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the "Notice on the Tax Policies for Cross-border E-commerce Retail imports" ( [2016] No. 18), which pointed out that cross-border e-commerce retail imports are subject to " Commodities within the scope of the Cross-border E-commerce Retail import Commodities List", and the list was subsequently released for implementation, which marked the official start of the positive list management for cross-border e-commerce retail imports.

2、Adjustments to the 2022 edition of the "Positive List"

1) Add new products
29 new commodities with strong consumer demand in recent years have been added, involving food, textiles, wigs, machinery and equipment, furniture, game equipment, sports equipment and other commodity categories.

2) Adjust the Commodity Tariff Number Column in the Adjustment List
Adjust the tariff number column of the commodities in the list according to the conversion of tariff rules and the adjustment of tariff items in recent years. 115 new tariff lines for 2022 were added, and 80 invalid tariff lines were deleted to further improve the convenience of product classification and standardize the tax supervision of cross-border e-commerce retail imports.

3)Delete product
Delete the Tariff Number column for swords, cutlasses, bayonets, spears and similar weapons and parts under item 93070090 in the front list of the 2019 edition. The supervision of imported controlled knives will be strengthened, and the port supervision defense line will be strengthened.

4) Adjust product remarks
206 commodity remarks were optimized and adjusted according to regulatory requirements. CBEC retail imported goods must not only meet the requirements of commodity tax numbers, but also meet the requirements of commodity remarks in the positive list. This remark adjustment is mainly reflected in: strengthening the supervision of cross-border e-commerce import of animal and plant commodities, adding remarks for non-endangered products, some commodities are no longer allowed to be imported through cross-border e-commerce retail, and some commodities have set purchase limit requirements .

3、Summary

The adjustments of the list has enriched the domestic market supply, better met the people's needs for a better life, and also promoted the active and effective connection between the relevant regulations and the CBEC industry. With the continuous development and expansion of the CBEC industry, it is believed that the list of CBEC retail imports will be further optimized and adjusted to better meet the needs of the people.