近日，财政部、海关总署、税务总局联合发布公告，明确将跨境电商出口退运商品的税收优惠政策延续至2027年年底。
This policy, known in the industry as “one exemption, one refund”, directly addresses the long-term pain points of cross-border e-commerce: returns are expensive, returns are difficult, and abandoned goods are numerous.
At a time when it is helping to stabilize the growth of foreign trade and reducing costs for enterprises, it has released a clear signal of “stabilizing expectations”.
“一免一退”精准减负，退运成本显著降低。
This announcement is not a new policy, but a continuation and clarification of existing discounts.
Its core content is very pragmatic: eligible returned goods will be exempted from import tariffs and import-link value-added tax and consumption tax; tariffs collected during export will be refunded.
政策覆盖1210、9610、9710、9810等全部主流跨境电商出口模式，并设置了6个月的退运窗口期与明确的原状标准，在规范中保留了一定弹性。
以往，跨境电商退货常常面临国际运费与进口税费的双重压力，综合成本时常高于商品本身价值，导致很多商家选择海外就地销毁。
Now that the tax gate has been opened, goods that are unsalable in overseas warehouses or returned by consumers can be returned in compliance with regulations, helping companies to revitalize inventory and speed up capital turnover.
随着全球电商退货率持续攀升，该政策使“退回来比扔掉更划算”成为现实，既为中小卖家提供了保障，也为跨境电商新业态的长期发展注入信心。
Customs data shows that my country’s cross-border e-commerce import and export scale will reach 2.75 trillion yuan in 2025, an increase of nearly 70% in five years.
While the market scale is expanding rapidly, the problem of returns is also becoming increasingly prominent.
根据Salesforce统计，2026年1月上旬全球线上订单平均退货率为12.2%，部分季节性商品如万圣节周边退货率甚至接近30%。
Against this background, the continuation of this policy appears particularly timely.
政策红利普惠，佛山企业感受不一。
尽管政策暖风已至，但不同经营模式的跨境电商企业感受并不相同。
Various regulatory codes correspond to different business logic: the 9810 (cross-border e-commerce export overseas warehouse) model has the most obvious benefits due to the relatively concentrated demand for returns; 9710 (cross-border e-commerce B2B direct export) has relatively limited experience due to fewer returns in inter-enterprise transactions; 1210 (bonded e-commerce) and 9610 (direct mail export) are applicable in different scenarios.
“It should not have a big impact on us.” Liang Xijun, president of the Nanhai District E-Commerce Association and chairman of Guangdong Xin’anhuai Technology Development Co., Ltd., said that his company is mainly engaged in 9710 model business, and the return rate of this type of B2B transaction is relatively low.
His feelings reflect the actual situation of some sellers who are “traveling lightly”.
专注于家居类跨境电商的佛山市玖伍柒科技有限公司总经理余巍介绍，公司主营床垫、宠物电器等商品，长期走正规出口退税流程，目前尚未直接享受退运税收政策带来的红利。
乐从一家3C跨境电商负责人则坦言行业当前压力：即便利润空间有限，公司仍坚持含税采购，将退货与退税事宜交由工厂处理。
他指出，在贵金属价格与汇率波动的市场环境下，企业资金链普遍承压，因此相比单项优惠，长期稳定的政策预期与流畅的流程更显关键。
The two-year extension period of this policy leaves room for enterprises to adapt and adjust, and will also promote the industry to further optimize the supply chain layout on the basis of compliance.
For “Made in Foshan”, cross-border e-commerce is not only a channel for product exports, but also an important path to promote brands overseas and achieve resilient growth.
