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Recently the general administration of customs issued the general administration of customs on cross-border trade e-commerce announcement of inbound and outbound goods and articles about the regulatory issues (announcement [2014] no. 56), specify the networked with the customs through electronic business platform for cross-border trade scope of inbound and outbound goods and articles, as well as the data transmission way, enterprises for the record, declare, regulatory requirements, etc. Statement "e-commerce enterprise or individual networked with the customs by the customs approval and e-commerce trading platform for cross-border trade of inbound and outbound goods and articles, in accordance with this notice subject to customs control" the provisions of the scope of the announcement, which at the same time satisfy the following three conditions included in the announcement adjusting range: one is the main body, mainly includes in cross-border transactions via the Internet consumers, cross-border trade e-commerce business of domestic enterprises, provide service for trading the cross-border trade of third-party e-commerce platform; Second, channels, means only through networked with the customs has e-commerce trading platform; 3 it is nature, shall be the cross-border transactions. For not within the scope of the inbound and outbound goods and articles in the above conditions, the customs are still in accordance with the original way, such as general trade, mail, express mail, etc.) the customs clearance formalities. Cross-border trade in recent years, our country electronic commerce development is rapid, but also have some problems. For example, in accordance with the provisions of the previous electricity sold to foreign export goods by express mail, email, can't deal with formalities of foreign exchange settlement, also can't enjoy encouraging policy of export tax refund. Networked with the customs through e-commerce platform for cross-border transactions, can effectively solve the problem of foreign exchange settlement and tax rebates, safeguarding the consumers' rights and interests. The announcement was introduced in order to define the relevant regulatory measures. To the problem of enterprise export tax rebate and the settlement of exchange announcement: customs export commodities to the electronic commerce to take nuclear and collect declares "listing" means the customs clearance formalities. E-commerce enterprise may submit to the customs electronic cross-border trade electronic commerce of the People's Republic of China customs declaration of inbound and outbound goods ", by the goods customs clearance formalities. On this basis, the electronic commerce enterprise regularly each month last month clearance of listing of the volume of the goods involved, amount, packages, etc., the summary form to declare to the customs declaration forms of import and export goods, customs declaration issued by the customs on the basis of based, so as to effectively solve the cross-border trade e-commerce outbound goods export tax rebates and settlement of exchange.

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