1、 Will cross-border e-commerce 'pay for export' come to a complete end?

In recent days, a major event that is no less than an "industry earthquake" has occurred in the domestic cross-border e-commerce circle. Starting from October 1, 2025, all domestic agent export enterprises must simultaneously submit the basic information of the actual shipper and the export amount when making prepayment declarations.

If you carefully savor it, it is not difficult to find that there is a "huge loophole" that has long existed in industries such as foreign trade comprehensive service enterprise branding, market procurement and trade consolidation, and borrowing third-party qualifications for customs clearance, just like directly targeting cross-border trade.

That is to say, cross-border e-commerce sellers' 'payment for export' may become history in the future!

On July 7, 2025, it was reported that the State Administration of Taxation officially released Announcement No. 17 of 2025, which stated that starting from October 1, when proxy export enterprises prepay declaration, they must simultaneously submit the basic information of the actual shipper and export fees

The announcement shall come into effect on October 1, 2025.

The announcement also provides a very clear example: when Company A acts as an agent for Company B to export 10 million yuan worth of goods, it needs to declare a 100000 yuan agency fee and disclose Company B's information, otherwise Company A will have to pay taxes for 10 million yuan; In multi-level proxy scenarios, the final actual shipper information must also penetrate the declaration.

Specifically, for enterprises that export goods through agency (including market procurement trade, foreign trade comprehensive services, etc.), they need to simultaneously submit the actual entrusted exporter's basic information and export amount when making prepayment declarations.

If the relevant agency enterprise fails to accurately report, it will be treated as a self operated method and bear the corresponding enterprise income tax that should be declared and paid for the export amount. The actual entrusted exporter refers to the actual production and sales unit of the goods. This indicates that through the subject of "paying for exports", customs clearance agencies or actual entrusted exporters are required to bear the responsibility of enterprise income tax declaration, which is a constraint clause formulated by the State Administration of Taxation to address the chaos of "paying for exports".

Why is the State Administration of Taxation suddenly cracking down on "paying for exports" and requiring export agencies to submit the basic information of the actual shipper and the export amount simultaneously when prepaying for declaration?

In fact, once everyone truly understands the "pay to export" model, they will understand why the country has chosen to regulate the healthy development of the cross-border e-commerce industry after experiencing a period of brutal growth, enriching the people, and allowing millions of practitioners to grow up.

To put it simply, "paying for export" is an illegal act of forging or purchasing customs clearance documents from other import and export companies, including customs clearance forms, declaration forms, declaration authorization letters, packing lists, commercial invoices, export contracts, inspection authorization letters, warehousing authorization letters, and other customs clearance documents.

In short, 'paying for exports' can easily lead to tax fraud, tax evasion, illegal buying and selling of foreign exchange, foreign exchange evasion, certificate evasion, fee evasion, and other illegal cases, which seriously affect the healthy development of the country's export business.

In fact, as early as 2024, several export enterprises in Shenzhen adopted the method of "paying customs clearance" for export because their exported products did not comply with the export tax refund (exemption) policy and there were inaccuracies in their declaration of sales revenue.

Subsequently, they were required to make up for the tax payment within the prescribed deadline.

At that time, the Shenzhen tax department required relevant export enterprises (units) not to apply for export tax refund (exemption) policies for exported goods in 2021, 2022, 2023, and 2024, and did not truthfully declare sales when declaring. You (units) are required to complete the correction declaration and pay taxes within 15 days from the date of receiving this notice.

What is the core purpose of the new regulatory policy issued by the State Administration of Taxation, which requires the declaration of actual shipper information for export agents?

With cross-border e-commerce becoming the core engine of China's foreign trade and an important driver of economic circulation, after more than a decade of brutal growth, the next step is to guide compliant development with policies, and of course, the industry also needs to contribute its due responsibility to national taxation.

2、 A seller has been fined a huge amount of 110 million yuan!

So in the future, domestic cross-border e-commerce practitioners must quickly operate in compliance. Here are three suggestions for cross-border e-commerce:

In addition to starting from October 1, 2025, all domestic export agents must simultaneously submit the basic information of the actual shipper and the export amount when making prepayment declarations. Everyone should also pay attention to the strict crackdown on third-party sellers using the "Made in USA" label in cross-border e-commerce in the United States.

Recently, the Federal Trade Commission (FTC) suddenly issued a formal warning letter to Amazon, Wal Mart and other e-commerce giants, requiring relevant platforms to strictly manage the abuse of the "Made in USA" label by third-party sellers on their platforms.

Specifically, Amazon, Wal Mart and other retail giants must meet the hard standard of "all or almost all products produced in the United States" when marking "Made in USA" on their review platforms.

As a result, since the implementation of the "Made in America Labeling Rules" in 2021, the Federal Trade Commission (FTC) in the United States has reportedly issued a cumulative fine of $15.8 million (RMB 113 million) for 11 cases of false labeling, with an average single case penalty of $1.436 million.

Industry insiders speculate that Amazon may launch a new round of special reviews at the end of July, involving compliance checks on labels for millions of products.

With the State Administration of Taxation cracking down on "pay for export" (requiring export agents to submit basic information of the actual shipper and export amount simultaneously when prepaying declaration), and the United States cracking down on third-party sellers abusing the "Made in USA" label on cross-border e-commerce platforms, various compliance storms have not only revealed the long-standing illegal practices of tax evasion and label fraud in the cross-border e-commerce industry, but also indicated that the development of cross-border e-commerce is no longer in compliance.

The above is all the content shared by Baiyun.com in this issue. If you have any international logistics service needs, please consult Baiyun.com 'professional international logistics consultants.