Key practical points:
• It applies to goods bought via listed platforms within the permitted goods lists.
• There are per-transaction caps and an annual total cap per individual.
• Within the limits, an eased tax treatment applies (zero tariff within the cap, with reduced VAT and consumption tax).
• Goods are for personal use and may not be resold commercially.
• Exceeding the limits is treated under normal customs rules for commercial imports.
Cross-Border E-Commerce Retail Import Tax Policy · Yalla China
跨境电子商务零售进口税收政策 / Tax policy on cross-border e-commerce retail imports
📝 Overview
A special policy treating individuals' purchases via international e-commerce platforms with eased limits and rates.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If you buy from international sites via cross-border e-commerce, this policy gives you lower taxes within an annual limit. But the goods must be for personal use; do not resell them commercially. Exceed the cap and it is treated as a normal import. General orientation, not legal advice.
📎 Official source
Ministry of Finance / General Administration of Customs / customs.gov.cn
🕒 Updated: 16 March 2026