Circular on the Import Tax Policy on Cross-border E-commerce Retail

关于跨境电子商务零售进口税收政策的通知

Purchases from foreign websites subject to higher import tax rates

(Issued by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on March 24 2016, and effective as of April 8 2016.)

(财政部、海关总署、国家税务总局于二零一六年三月二十四日发布，自二零一六年四月八日起执行。)

财关税〔2016〕18号

Cai Guan

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局，海关总署广东分署、各直属海关：