In the past two days, the cross-border e-commerce industry as a whole has shown a situation of “positive policies + differentiated platform strategies”.
The national level has given reassurance to cross-border exports. The platform Temu has rarely relaxed restrictions, TikTok has slightly adjusted prices, and Amazon and Coupang have been temporarily calm. The focus is entirely on fiscal and tax compliance and Spring Festival operations.
National major policy: Export return tax exemption extended to the end of 2027
The Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly announced that the tax incentives for cross-border export returns will be extended from 2026 to 2027.
In terms of core benefits, the applicable period is from 2026.1.1 to 2027.12.31, and the applicable methods are exports under the 1210, 9610, 9710, and 9810 supervision methods. The applicable conditions are that they must be returned within 6 months of export in the original condition, and do not include food. Other categories can basically enjoy it.
Specific benefits include exemption from import duties, import value-added tax, and consumption tax, and refunds for export duties paid.
If you have applied for export tax refund, you need to pay the tax refund first, and then apply for tax exemption for return shipment with the certificate.
At the same time, compliance red lines must be kept in mind. For example, the original form of the goods must remain unchanged, unprocessed and modified, and in principle unused (except for problems discovered only due to inspection and trial); unsalable returns only need to be self-declared by the enterprise (customs will conduct spot checks); platform return records and agreements must be retained for returns and returns; export customs declarations/lists, tax payment certificates and other materials must be retained for all returns.
What sellers need to do immediately are: self-inspection of qualified returns after January 1, 2026, and re-approval of tax exemption; establish a return account and keep an eye on the 6-month period; distinguish between “unsaleable” and “returns” and keep separate certificates; if tax has been refunded, first pay the tax, obtain a certificate, and then declare return tax exemption.
In one sentence, the state provides welfare, but only if it is compliant.
The latest developments of the four major platforms (key window period during the Spring Festival)
Temu suspended the “price comparison expansion of similar products” during the Spring Festival, which is equivalent to temporarily relaxing the “high price limit”.
This is Temu’s first “active ceasefire” on the core price mechanism in the past year.
For sellers, prices and traffic will be untied in the short term, and sellers who stock up on inventory will have a chance to breathe. However, there is a high probability that they will only maintain stability during the holidays, and price comparisons will most likely resume after the holidays.
It is recommended that sellers take advantage of the low competition to clear inventory and increase sales.
Since February 15th, the TikTok Shop Malay Station has fine-tuned the handling fee rules and the cost has increased slightly.
Originally, platform discounts would be deducted from the billing base, but now platform discounts are no longer deducted, and handling fees are calculated based on a higher base.
Although the rate is still 3.78%, the actual burden borne by the seller has increased.
It is recommended that sellers recalculate profits, especially for orders that participate in platform promotions and coupon activities.
Amazon has no new policies or price adjustments in the past 48 hours. It only announced that Prime delivery in 2025 will be the fastest in history, with a large number of same-day/next-day delivery. This is a period of policy calm.
Coupang had no policy, no rates, and no announcements on February 10-11. The key risk is still under follow-up investigation of the Korean data leakage case.
It is recommended that sellers take the initiative to find investment managers/local service providers and keep an eye on first-hand information.
Industry trends and seller suggestions
Compliance has become a life-and-death matter. New regulations on return tax exemption and export tax rebate are all pointing to “non-standard, no business”.
It is recommended that sellers include “six-month time limit, original condition requirement, tax payment first and then shipping” into the SOP.
The Temu ceasefire should not be regarded as a long-term turning point, but only as a short-term window. The platform has completed a round of seller clearing, the factory supply chain is more stable, and the store group/trade type is still marginalized.
Non-factory sellers take the opportunity to clear inventory and deploy on multiple platforms; factory sellers can stock up appropriately to gain a wave of traffic.
Coupang is unusually quiet. We should be wary of poor information and no announcements in a row. We must either digest the problem internally or slow down the pace of adjustment.
Sellers should not just wait for public news, take the initiative to ask for first-line information.
