This paper introduces the basic process of how to summarize and declare cross-border e-commerce retail exports.

Under the traditional supervision mode, goods traded by cross-border e-commerce are generally declared and exported by logistics companies through commercial express delivery companies and postal parcels. Because there is no customs declaration form for personal belongings in postal and express delivery channels, enterprises can't settle and collect foreign exchange, and can't enjoy the export tax refund and exemption policy, and the profit margin of export enterprises is compressed.

The new mode of "list approval and summary declaration" allows e-commerce enterprises to declare in the form of "list", and the customs examines the "list" and goes through the formalities of physical release, which solves the problem of small quantity and large batch of retail export orders, improves the efficiency of enterprise customs clearance and reduces the cost of enterprise customs clearance. The customs clearance system will regularly summarize the list to form a customs declaration form for declaration, and issue a customs declaration and tax refund form for enterprises, which solves the tax refund problem for enterprises and also brings cross-border trade e-commerce business into customs trade statistics.

After cross-border electronic commerce's retail commodities are exported, cross-border electronic commerce enterprises or their agents shall submit the Customs Declaration Form of People's Republic of China (PRC) and China Customs for cross-border electronic commerce Retail Import and Export Commodities, which was cleared last month, according to the same consignor, the same mode of transportation, the same production and sales unit, the same country of arrival, the same exit customs and the same country of final destination before 15 every month.

However, if the customs declaration formalities are allowed in the form of "list, summary and counting", the People's Republic of China (PRC) Export Goods Declaration Form will no longer be summarized.

According to the Notice on cross-border electronic commerce's Retail Import Tax Policy issued on 20 16, the imported goods in cross-border electronic commerce are subject to customs duties, import value-added tax and consumption tax, and the individual purchases the imported goods from cross-border electronic commerce as the taxpayer, and the actual transaction price is the duty-paid price. Cross-border electronic commerce's import tax policy is applicable to goods imported from other countries or regions within the scope of cross-border electronic commerce Retail Import List. If the goods imported by cross-border e-commerce are returned within 30 days from the date of customs release, they can apply for tax refund and adjust the total amount of personal annual transactions accordingly.

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