In December 2023, Inner Mongolia initiated its cross-border e-commerce "Talent Enclave" program. This program aims to enhance the operational capabilities and market competitiveness of e-commerce companies through intensive training, field visits, and experience-sharing sessions. The initiative is guided by the Department of Commerce of Inner Mongolia Autonomous Region and executed by the Inner Mongolia Electronic Commerce Promotion Association.
In 2025, the State Council approved the establishment of the China (Erenhot) Cross-Border E-Commerce Comprehensive Pilot Zone. Inner Mongolia now hosts six major cross-border e-commerce pilot zones in Hohhot, Baotou, Chifeng, Ordos, Manzhouli, and Erenhot. These zones support enterprises in multi-model export operations, including codes "9610", "9710", and "9810", and aim to build a distribution channel for cross-border goods targeting Russia and Mongolia.
The Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, and the General Administration of Customs announced that, effective from October 1, 2018, for e-commerce export enterprises in the pilot zones that export goods without valid purchase invoices, a VAT and consumption tax exemption policy will be trialed, provided the following conditions are met. First, the e-commerce export enterprise must be registered in the pilot zone and record the export date, product name, unit of measurement, quantity, unit price, and total amount on the zone's online comprehensive service platform. Second, the exported goods must complete customs declaration procedures for e-commerce exports at the customs office located in the pilot zone. Third, the exported goods must not be among those for which the Ministry of Finance and the State Administration of Taxation have explicitly canceled export tax rebates (or exemptions) as per State Council decisions.
The Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation have issued a preferential tax policy announcement for returned goods in cross-border e-commerce. For goods declared for export between January 1, 2026, and December 31, 2027, under customs supervision codes for cross-border e-commerce ("1210, 9610, 9710, 9810"), if they are returned to the country in their original condition within six months of export due to poor sales or returns (excluding food), they will be exempt from import duties and import-stage VAT and consumption tax. Export duties already paid at the time of export will be refunded, and VAT and consumption tax already paid at export will be handled according to tax regulations for domestic goods returned due to non-compliance. For goods exported under supervision code 1210, the return must be made to the domestic area within six months from the date of departure from the special customs supervision zone or bonded logistics center (Type B).
The General Administration of Customs has announced that, effective from April 1, 2026, a cross-customs-district return model for cross-border e-commerce retail export goods will be promoted nationwide. This means that when goods sold by e-commerce enterprises through retail export are returned from overseas, they no longer need to be returned to the original export customs office. Instead, enterprises can flexibly choose any customs port nationwide to handle the return entry procedures. According to the requirements of this announcement, cross-customs-district returns apply only to cross-border e-commerce retail export goods, specifically under the "9610" model.
The General Administration of Customs has also announced that, effective from December 15, 2024, the requirement for prior registration of cross-border e-commerce export overseas warehouses (the "9810" model) will be canceled. Enterprises no longer need to submit overseas warehouse qualification materials to customs in advance. They only need to transmit electronic data for warehouse reservation orders at the customs declaration stage and are responsible for the accuracy of this data.
The State Administration of Taxation has issued an announcement regarding goods exported by taxpayers using the cross-border e-commerce export overseas warehouse ("9810" model) model. A policy of "immediate refund upon departure" will be implemented. This means that enterprises can apply for an advance export tax refund as soon as the goods have cleared customs and departed, without waiting for the actual overseas sale to be completed. Enterprises will subsequently settle the tax based on the actual overseas sales situation, effectively alleviating the financial pressure on export enterprises.
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