China’s Cross-border E-commerce Customs Problems And Their Countermeasures

As a combination of Global Economic Integration, trade integration, and electronic commerce, Cross-border E-commerce has become a new hot spot with the development of China’s e-commerce. Cross-border E-commerce has changed the traditional way of international trade, leading to new problems of traditional international trade theory and policies which is need to be refined through trade policy adjustment. The current theory of customs duties on the imported articles, the tariff policy system and the customs duty collection means have been lagging far behind the development of cross-border e-commerce. It is necessary to deeply analyze the problems and reasons in the above areas as to obtain the effective countermeasures in adapting to such new trade tendency.Based on the imported articles under the Cross-border E-commerce business in China as the research object, this paper has discussed the issues of the problems of customs duty and its countermeasures, demonstrated the need to reform the existing tariff policy incurred in importing articles or personal belongings by post or express. There are two theory innovations in this paper. One is that the paper has analyzed the problems existing in Cross-Border E-commerce tariff policy, demonstrated the necessity of reforming the existing tariff policy incurred in importing articles or personal belongings by post or express by means of integrated theoretic analysis of electronic-commerce economics, international trade and tariff duties.The other one is that the paper has carried on systematic analysis of the tariff duty problems with the method of demonstration-analyses using the real sample of Ningbo City. The author has put forward a new assertion in reform of the postal import tariffs and raised five specific countermeasures in solving the collection problems of imported articles within Cross-border E-commerce business.