Cross-Border E-Commerce (China CBEC)
Cross-Border E-Commerce (CBEC) in China is a special customs, tax and regulatory regime for retail goods bought online by Chinese consumers from overseas. It gives qualifying e-commerce imports simplified clearance and favourable tax treatment compared with general trade, and operates through designated comprehensive pilot zones and customs supervision codes.
The main models are bonded import (customs code 1210) — goods are shipped in bulk into a bonded warehouse in a pilot zone and released to consumers as orders come in — and direct purchase (code 9610), where parcels are shipped individually from abroad. Purchases within set limits attract a lower cross-border e-commerce tax rather than full duties and taxes, and only goods on a “positive list” qualify. CBEC has become a massive channel for imported consumer goods (cosmetics, health products, food, apparel) into China. For brands and logistics providers, understanding the CBEC models, bonded warehousing and tax treatment is essential to selling to Chinese consumers online. It is a distinctive and important part of China's import landscape.
CBEC is how the world sells consumer goods to Chinese shoppers online — with lighter clearance and lower tax than general trade, via bonded (1210) or direct (9610) models. It is a giant import channel, so brands and logistics providers must understand its models, bonded warehousing and tax rules to reach Chinese consumers. It is a defining feature of China's modern import trade.
What are the 1210 and 9610 models?
1210 is bonded import (bulk into a bonded warehouse in a pilot zone, released per order); 9610 is direct purchase (parcels shipped individually from abroad).
How is CBEC taxed?
Qualifying purchases within set limits attract a lower cross-border e-commerce tax rather than full import duties and taxes, and goods must be on a positive list.