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China extends e-commerce VAT concessions

  • Nov 29, 2018 | Richard Asquith

China extends e-commerce VAT concessions

The Chinese State Council has extended the current VAT discount and duty exemption for small value e-commerce imports to consumers.

The extension to the existing regime includes:

  • The current 30% discount on VAT charges for imported B2C packages below CNY2,000 will now be raised to values of CNY5,000 or below
  • The range of goods eligible for the exemption has been increased by over 60 items.
  • The number of cities where the exemption applies has been increased to 22. The latest wave of cities includes: Beijing; Nanjing; and Shenyang.

The changes will take effect from 1 January 2019.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.