What the CBEC channel is, and why it matters to you
China introduced its Cross-Border E-Commerce (CBEC) retail import tax policy in 2016, originally with a 2,000 RMB per-order / 20,000 RMB annual limit[1]. The rule was revised in 2018 and took effect January 1, 2019 with the current, higher limits: 5,000 RMB per order and 26,000 RMB per buyer per year[2]. Those are still the numbers in force as of 2026. If your Korean seller registered their store to sell through this channel, your order is taxed under these much friendlier terms — if not, it's treated as a normal commercial import from the moment it lands.
Timeline
| Date | What happened |
|---|---|
| 2016 | CBEC retail import tax policy launched: 2,000 RMB per order / 20,000 RMB per year |
| 2018 (effective Jan 1, 2019) | Limits raised to 5,000 RMB per order / 26,000 RMB per year |
| 2026 (current) | Same limits and tax structure still apply |
How the tax is actually calculated
Inside the CBEC limit, you pay zero customs duty, and VAT plus any consumption tax is charged at just 70% of the normal rate. So for a product with a standard 13% VAT rate, you're effectively paying about 13% × 70% ≈ 9.1%.
| Channel | What you're taxed | Note |
|---|---|---|
| CBEC (within limit) | 0% duty + (VAT + consumption tax) × 70% | The best outcome for buyers, if the seller supports it |
| CBEC limit exceeded | Full duty + 13% VAT + consumption tax (if applicable) | Reprocessed as an ordinary trade import |
| Personal parcel (gift) | China's parcel tax (行邮税) — small amounts are effectively duty-free | Repeated shipments can be reclassified as commercial |
The same item can be treated differently depending on how it's packaged, how often it's shipped, and what the recipient's information looks like to customs — this is a judgment call made at the border, not a fixed rule per product.
What to check if your package gets held up
If you buy regularly from the same Korean store
How Tosome Logis Can Help — Sellers and Buyers
⚠️ Note: CBEC limits and rates are based on published Chinese finance ministry and customs guidance, referenced through secondary sources rather than the original Chinese-language notices. Check the latest rules at customs.gov.cn before relying on this for a specific shipment.
Frequently Asked Questions
References & Sources
- [1] Ecovis, "New Tax Regulations for China's Cross-Border E-Commerce" — www.ecovis.com
- [2] Digiant Global, "China's Cross-Border E-Commerce Policies Explained" — www.digiantglobal.com
