In recent years, with the vigorous development of online shopping industry, China has become the largest online consumer market in the world. At the same time, the trend of globalization and consumption upgrading will also promote the continuous growth of cross-border e-commerce transactions in China.
If you want to increase sales in China through cross-border e-commerce, then the positive list is the first thing you must know.
What is the “positive list” of cross-border e-commerce in China?
The “positive list” is a list of goods that are allowed to be imported through cross-border e-commerce issued by the Chinese government. At present, the list includes 1476 commodities, covering clothing, cosmetics, skin care products, baby milk powder, sporting goods, food, beverages and other popular commodity categories in China.
Impact of positive list on cross-border tax
The Chinese government has set up exclusive preferential policies for cross-border tax for goods imported within the limit value: exemption from customs duties, and 30% discount for value-added tax and consumption tax! If a beer merchant delivers goods to China by post, the cross-border tax rate is as high as 50%, but if it goes through the CBEC channel, the cross-border e-commerce tax of beer is only 9.1%!
It is an ideal choice to use the CBEC model to ship your products to consumers, because it is a formal commercial transportation route. Not only can you enjoy the preferential tax rate, but also can provide customers with better services.
|
Item |
Postal tax rate | CBEC tax rate |
|
Diapers、tampon |
20% |
9.10% |
|
Olive oil |
13% | 6.30% |
|
Wine |
50% |
17.90% |
|
Beer |
50% | 9.10% |
|
Cosmetics/skincare products |
20% |
9.10% |
|
Luxury cosmetics/skin care products |
50% |
23.10% |
|
Perfume |
20% |
9.10% |
|
Luxury perfume |
50% |
23.10% |
| Shampoo, shower gel, toothpaste |
20% |
9.10% |
What about items not in the positive list?
Goods not in the positive list cannot be directly sold to China consumers through CBEC mode. The advantage of this mode is faster customs clearance and high-quality logistics service. If CBEC- bonded warehouse is adopted, it usually takes only 3 days to deliver goods to customers in China!
The positive list will be flexibly changed according to the needs of Chinese consumers. Since its introduction in 2016, it has been adjusted four times:
- In April 2016, the list published included 1240 items, including food and beverage, clothing, shoes and hats, household appliances, cosmetics, children’s toys, fresh food, health products and other popular goods in China.
- In November 2018, fitness equipment was added, and the number of goods on the list reached 1321.
- In December 2019, frozen aquatic products, alcohol, electrical appliances, etc. were added, and the number of goods on the list reached 1413.
- In January 2022, ski appliances, household dishwashers, tomato juice, etc. were added, and the number of goods on the list reached 1476.
New changes to the 2022 Positive List
More categories have been added to the positive list
In 2022, 29 new items have been added to the positive list – food, textiles, wigs, mechanical equipment, furniture, game equipment, sports equipment to name a few categories. Another interesting category is ice and snow sports; and ski equipment. Following the Beijing 2022 Winter Olympics, many China youth have picked up ice and snow sports for recreation. In addition, household dishwashers, cat litter, tomato juice, etc. were added to the positive list. This reflects the affluent lifestyle and changing behaviour in consumers looking for high-quality household essentials as more people moved into urban cities to pursue the modern living in China.
New product categories that can only be imported through CBEC China bondedwarehouse mode
It mainly includes various dairy products, eggs, honey, nuts, fresh fruits, dried fruits, spices, rice, plants, meat, cocoa, feed additives, etc.
| Tax number | Commodity Description | Remarks |
| 02101900 | Dry, smoked and salted pork | Online shopping fand bonded goods only |
| 02102000 | Dry, smoked and salted beef | Online shopping fand bonded goods only |
| 03061100 | Frozen reef shrimp and Other lobsters | Online shopping fand bonded goods only |
| 03061200 | Crayfish | Online shopping fand bonded goods only |
| 03061490 | Other frozen crabs | Online shopping fand bonded goods only |
| 03061500 | Frozen Norwegian langoustine shrimp | Online shopping fand bonded goods only |
| 03061630 | Frozen cold water shrimp and shrimp meat (Prawns, brown shrimp) |
Online shopping fand bonded goods only |
| 03061690 | Frozen Other cold water shrimp and prawns (Long fronted shrimp, brown shrimp) |
Online shopping fand bonded goods only |
| 03061730 | Other frozen shrimps and prawn shrimps | Online shopping fand bonded goods only |
| 03061911 | Frozen fresh crawfish meat | Online shopping fand bonded goods only |
| 03061919 | Frozen freshwater crawfish with shell | Online shopping fand bonded goods only |
| 03061990 | Other frozen crustaceans | Online shopping fand bonded goods only |
| 03063290 | Other live, fresh and cold lobster | Online shopping fand bonded goods only |
| 03063399 | Other live, fresh and cold crabs | Online shopping fand bonded goods only |
| 03069200 | Dry, smoked and salted lobster | Online shopping fand bonded goods only |
| 03069390 | Other dried, smoked and salted crabs | Online shopping fand bonded goods only |
| 03071190 | Other live, fresh and cold oysters | Online shopping fand bonded goods only |
| 03071200 | Frozen oysters | Online shopping fand bonded goods only |
| 03072199 | Live, fresh and cold Other mollusks of scallop family | Online shopping fand bonded goods only |
| 03072210 | Frozen scallop | Online shopping fand bonded goods only |
Download the current positive list of China’s cross-border e-commerce
From the comparison of tax rates and the changes in the positive list, we can see that the CBEC model is the best choice for international brands to enter China. Mymypanda will continue to update the latest positive list information for you. You can download the English version of the positive list applicable in 2023 to check whether the products you plan to sell to China are included in the list.Or you can simply talk to our experts and let them guide you on how to get your business ready for China cross-border e-commerce.
