CCTV News: According to the "Customs Release" official account, in order to further standardize the destruction of imported inventory goods (customs supervision method code 1210, hereinafter referred to as "online shopping bonded") and the supervision of the destruction of imported and export goods, promote the healthy development of cross-border e-commerce, effectively prevent unqualified goods from flowing into the domestic market, and better protect consumer rights, on April 29, 2025, the General Administration of Customs issued an announcement No. 79 of 2025 (Announcement of the General Administration of Customs on clarifying matters related to the destruction of cross-border e-commerce) (hereinafter referred to as the "Announcement"), clarifying matters such as the destruction of online shopping bonded import inventory goods and the customs supervision method code applicable to the declaration of return of imported and export goods. In order to enable administrative counterparts and all sectors of society to fully understand and accurately grasp the background and key content of the formulation of the "Announcement", we will interpret the relevant issues as follows: 1. Background of policy issuance

In recent years, cross-border e-commerce retail import business has developed with a good momentum of development, with an annual import scale of 100 billion yuan, which has become an important channel for my country to expand imports and promote consumption. In particular, the bonded import model of online shopping (customs supervision method code 1210) accounts for more than 90% of the business due to its advantages such as short logistics timeliness and rich categories. With the rapid development of online shopping bonded import business, enterprises have increasingly demanded that they destroy and return inventory goods that do not meet sales conditions due to exceeding the shelf life or validity period, packaging damage, quality inconsistent, etc. It is urgently necessary for regulatory authorities to issue policies to clarify and regulate related matters.

2. Matters clear and standardized in the announcement

This "Announcement" mainly includes the following contents: (I) Business scope of online shopping bonded imported goods destruction.

Refer to the "Announcement of the General Administration of Customs on Regulatory Matters Related to Cross-border E-commerce Retail Import and Export Commodities" (General Administration of Customs 2018 No. 194, 2018) and other relevant regulations, and in combination with the actual development of the business model, it is clear that if the online purchase bonded imported goods meet one of the following conditions, they can apply for destruction and disposal if they cannot go through the return procedures:

1. If the shelf life or validity period exceeds the shelf life;

2. If the goods or packaging are damaged and cannot be sold;

3. If the relevant state departments prohibit sales or recalls from enterprises;

4. If domestic sales cannot be sold due to brand, quality, etc.;

5. If damage is caused by force majeure;

6. If other situations cannot be sold domestically.

(II) Information that warehousing enterprises need to submit when applying for destruction business.

The information that warehousing enterprises need to submit when applying to customs for destruction business is clarified, including the following four items:

1. Description of the situation of destruction and disposal of bonded imported goods online shopping, destruction and disposal plan, and authorization certificate of the domestic agent of cross-border e-commerce enterprises;

2. "Report Form for Destruction and Disposal of Cross-border E-commerce Online Shopping Bonded Imported Products";

3. Qualification certificate of the destruction and disposal unit, entrustment contract signed by the warehousing enterprise and the destruction and disposal unit;

4. Other information that the customs considers need to provide.

(III) Process for destroying business.

First, the warehousing enterprise applying for destruction should submit relevant information to the customs as required after obtaining the authorization of the domestic agent of the cross-border e-commerce enterprise. Second, warehousing enterprises shall apply for the declaration and implement the destruction and disposal of bonded import goods by cross-border e-commerce online shopping bonded import goods by customs review and approval. Third, warehousing enterprises shall submit the "Declaration Form for the Destruction and Disposal of Bonded Imported Products on Cross-border E-commerce Online Shopping Bonded Imported Products", receipt documents issued by the destruction and disposal unit, relevant records of loading and unloading and destruction, and "Certificate of Destruction and Disposal of Bonded Imported Products on Cross-border E-commerce Online Shopping Bonded Imported Products" to the competent customs within 15 working days after the destruction is completed.

(IV) Relevant requirements for carrying out destruction operations.

First, the qualifications of the destruction and disposal enterprise shall include the destruction and disposal business. If laws and administrative regulations have special qualification requirements for the destruction and disposal of related goods, they shall be implemented in accordance with their regulations. Second, destruction should in principle be carried out outside the district, and the declaration and supervision method is a bonded declaration and verification list with "material destruction" (customs supervision method code 0200). Third, if income obtained by destruction and disposal is obtained, tax payment procedures shall be handled in accordance with relevant regulations. Fourth, warehousing enterprises or destruction and disposal units should record the entire loading, unloading and destruction process and properly retain it, with a storage period of no less than 3 years; warehousing enterprises should properly arrange the transportation of destroyed goods to ensure that there is no loss or exchange during the transportation process.

(V) Supervision methods apply to the return of imported and exported goods on the online purchase of cross-border e-commerce.

It is clarified that online shopping bonded imported goods that need to be returned from abroad and exported goods that need to be returned from abroad to the original customs special supervision area and bonded logistics center (type B). The regulatory method for warehousing enterprises to declare return is "returned goods" (customs supervision method code 4561).