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Notice on Tax Policy for Goods Exported from China (Hangzhou) Cross-border E-commerce ComprehensiveTrial Area

Document No.:CaiShui [2015] No. 143

Taxes:Customs Duties

Date of Promulgation:2015-12-18

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2015-12-28


Notice on Tax Policy for Goods Exported from China (Hangzhou) Cross-border E-commerce ComprehensiveTrial Area


Issued by: Ministry of Finance Sate Administration of Taxation

Document No.: CaiShui [2015] No. 143

Date of Issuance: 2015-12-18


Finance Department and State Taxation Bureau of Zhejiang Province,

In accordance with the Written Reply of the State Council about Agreeing on the Establishment of China (Hangzhou) Cross-border E-commerce Comprehensive Trial Area (Guo Han [2015] No. 44), for the goods, whose legal and valid purchase documents have not been obtained, exported by the enterprises in China (Hangzhou) Cross-border E-commerce Comprehensive Trial Area, if they satisfy the following requirements simultaneously, the VAT exemption policy shall be experimentally exempted before December 31st, 2016.

I. The exported goods are incorporated in the supervision by the “single window” platform of China (Hangzhou) Cross-border E-commerce Comprehensive Trial Area;

II. The exporters accurately register the sellers’ names, taxpayer identification numbers, sales dates, goods names, units of measurement, quantities, unit prices, total amounts of the goods purchased by them and other information concerning the purchase;

III. The enterprises in China (Hangzhou) Cross-border E-commerce Comprehensive Trial Area mentioned in the notice refer to those which have been put on record on the “single window” platform and have been registered in Hangzhou City.



Ministry of Finance State Administration of Taxation

December 18th, 2015


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