GACC Announcement No. 24 of 2026: e-commerce export returns can be processed across customs districts nationwide from April 1, 2026, via bonded warehouses.
Returns are the hidden cost of cross-border e-commerce. Previously, returned export goods generally had to be sent back to the original export port — long detours, slow processing, high cost. That changes on 1 April 2026. Under GACC Announcement No. 24 of 2026 (published 13 March 2026), the General Administration of Customs (GACC) promotes the cross-customs return model for cross-border e-commerce retail export goods nationwide, so returns no longer have to "take the long way." As Xinhua reported on 14 March 2026, cross-border e-commerce returns no longer "detour" — a product returned overseas can now complete declaration and zone entry at the most convenient customs port nationwide. This article explains the policy, its value to sellers, and the role of bonded warehouses in the return-entry process. Specific requirements follow official GACC publications.
The Core Change: Nationwide Cross-Customs Returns
Under GACC's official interpretation (March 2026), a cross-customs return means that when cross-border e-commerce retail export goods — customs supervision code 9610 — are returned overseas, the enterprise is no longer required to send them back to the original export customs. Instead, it can flexibly choose any customs port nationwide to complete return-entry formalities.
Three scope points matter for sellers:
- 9610 retail export goods only: cross-customs returns apply to cross-border e-commerce retail export goods under the 9610 model. Bonded stocking (1210) goods follow separate rules;
- Eligible destinations: returned goods may only enter customs supervised places or sites that carry out cross-border e-commerce retail export business;
- Enterprise conditions: companies handling cross-customs returns must operate in compliance, have an independent functional work zone, and open their production and operation system data to customs or connect it with customs information systems.
Two benefits follow directly for sellers: logistics efficiency — returned goods enter the zone at the nearest point, sharply cutting cross-border return transport time and cost; and processing flexibility — returns are no longer bound by "exported here, so return here," and can be consolidated where costs are lower and bonded services are more mature.
From 20-District Pilot to Nationwide Rollout
The nationwide rollout did not happen overnight. On 15 December 2024, GACC Announcement No. 167 of 2024 (on further promoting the development of cross-border e-commerce exports) launched the cross-customs return pilot in 20 direct customs districts: Beijing, Tianjin, Dalian, Harbin, Shanghai, Nanjing, Hangzhou, Ningbo, Hefei, Fuzhou, Xiamen, Nanchang, Qingdao, Zhengzhou, Changsha, Guangzhou, Shenzhen, Huangpu, Chengdu and Urumqi (source: GACC, March 2026).
The pilot numbers explain why GACC extended the model nationwide: as of the end of February 2026, cross-customs returns under the 9610 model totalled 381,300 shipments with a value of RMB 94 million (source: GACC policy interpretation, 13 March 2026). After one year of operation, GACC concluded that the model had matured for national rollout, effective 1 April 2026.
| Dimension | Before | With cross-customs returns |
|---|---|---|
| Return route | Must return to original export port | Nationwide; enter the nearest eligible zone |
| Port choice | Fixed by the export district | Free choice based on logistics cost and lead time |
| Transport cost | Cross-border detours, high cost | Optimized routes, lower cost |
| Processing speed | Multiple transits, long cycles | Nearby entry, faster write-off |
| Working capital | Goods stuck in transit | Quick entry, earlier cash recovery |
| Tax synergy | None | 2026 No. 16 return-duty exemption available |
For sellers using 1210 bonded stocking or 9610 direct shipping, the policy turns a single-point return chain into a network: consolidate returns where entry costs are lowest and value-added services are strongest, then plan resale, re-export or disposal with more control.
Tax Synergy: Announcement No. 16 of 2026
Cross-customs returns come with a fiscal companion. On 9 February 2026, the Ministry of Finance, GACC and the State Taxation Administration jointly issued Announcement No. 16 of 2026 on tax incentives for returned cross-border e-commerce export goods: for the period 1 January 2026 to 31 December 2027, cross-border e-commerce export goods that are returned in their original condition within six months because of poor sales or returns (excluding food) are exempt from import duties, value-added tax and consumption tax, and export duties already levied can be refunded (source: GACC policy interpretation, March 2026).
The two policies form a "combination punch": cross-customs returns shorten the return route, while Announcement No. 16 of 2026 removes most of the tax cost on the way back. Together they directly improve the economics of cross-border e-commerce exports for sellers who previously wrote off returned goods.
Return Entry Process: Four Steps in the Bonded Warehouse
- Return declaration: file the cross-customs return declaration per the announcement, with the required transaction and logistics electronic information;
- Zone entry and verification: goods arrive at the bonded warehouse for entry verification and data matching (at Yunxiu, entry takes 1 working day);
- Sorting and handling: complete sorting, inspection and re-labeling inside the zone (Yunxiu sorting within 24 hours);
- Disposition: re-sellable goods return to inventory; non-sellable goods are re-exported or destroyed per regulations, fully documented.
Declaration conditions, document requirements and scope follow GACC Announcement No. 24 of 2026 and local customs guidance.
FAQ: Cross-border E-commerce Return Questions
What does cross-customs return mean? Cross-border e-commerce retail export goods (9610) can be returned across customs districts nationwide instead of to the original export port — more flexible return routes and lower reverse-logistics cost.
Which ports can I choose for return entry? Any customs port nationwide that carries out cross-border e-commerce retail export business. For example, goods exported from Shanghai can return via Hangzhou, Chengdu, Ningbo or Qingdao (source: GACC interpretation, March 2026).
What conditions apply to return entry? The declaration conditions and information requirements in GACC Announcement No. 24 of 2026 apply; enterprises must operate in compliance, with independent functional zones and data access for customs. Confirm with official publications and local customs guidance.
Can a bonded warehouse handle returns? Yes. Bonded warehouses provide return entry, sorting, inspection and labeling — a key landing point for cross-customs returns.
Do both 1210 and 9610 models qualify? Under Announcement No. 24 of 2026, cross-customs returns apply to 9610 retail export goods only; 1210 bonded stocking follows separate rules. Confirm with your bonded warehouse operator.
Is there a tax benefit for returned goods? Yes. Under MOF/GACC/STA Announcement No. 16 of 2026 (1 January 2026 – 31 December 2027), eligible goods returned in original condition within six months are exempt from import duties, VAT and consumption tax.
1210 Model + Return Entry: Yunxiu's Cross-border Bonded Loop
Yunxiu (Shanghai) Information Technology Co., Ltd., founded on May 22, 2015, supports 1210/9610 cross-border e-commerce bonded models and operates a 4,170m² bonded warehouse, a 1,500m² non-bonded warehouse and a 1,000m² temperature-controlled facility in Shanghai, with AEO Advanced Certification, ISO9001, Class-A freight-forwarder qualification and supervised-bonded-warehouse qualification. Return entry, sorting, inspection and re-labeling run as standard value-added services (note current retail import limits such as the annual cap of RMB 26,000 and RMB 5,000 per transaction under Cai Shui Guan 2018 No. 49). From entry to resale, returned goods close the loop inside the bonded system: enterprise filing in 3 working days, entry in 1 working day, sorting within 24 hours, delivery in 1-3 days. Fees for value-added services are subject to our quotation.
Free consultation: +86 18917757529 / jaysun@yun-xiu.cn — ask for a cross-border e-commerce bonded warehousing or 1210 bonded import proposal.
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This article was written by the Yunxiu Supply Chain Policy Research Center. Policy content subject to official GACC publications; policies prevail as officially published by the General Administration of Customs. Data updated to 2026.
