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一、 增列海關監管方式代碼“1210”，全稱“保稅跨境貿易電子商務”，簡稱“保稅電商”。適用于境內個人或電子商務企業在經海關認可的電子商務平臺實現跨境交易，并通過海關特殊監管區域或保稅監管場所進出的電子商務零售進出境商品（海關特殊監管區域、保稅監管場所與境內區外（場所外）之間通過電子商務平臺交易的零售進出口商品不適用該監管方式）。
“1210”監管方式用于進口時僅限經批準開展跨境貿易電子商務進口試點的海關特殊監管區域和保稅物流中心（B型）。
二、以“1210”海關監管方式開展跨境貿易電子商務零售進出口業務的電子商務企業、海關特殊監管區域或保稅監管場所內跨境貿易電子商務經營企業、支付企業和物流企業應當按照規定向海關備案，并通過電子商務平臺實時傳送交易、支付、倉儲和物流等數據。
上述規定自2014年8月1日起實施。
特此公告。
Declaration of GACC No. 57, 2014 on Adding Customs Supervision Code
--Translated by ChinaInOut.com
In order to promote the development of cross-border electronic business, make it easy for enterprises to declear by the customs, regulate the administration of the customs and conduct data collection, GACC determined to add customs supervision code. Related regulations are as follows:
1. Add customs supervision code “1210”, whose full name is “Bonded Cross-border Trade E-commerce ”, abbreviated as “Bonded E-commerce”. This supervision mode can be applied in the situation wher individual or e-business enterprises conduct cross-border transaction through e-commerce site approved by the customs or deal with imported or exported goods by retail sale within the area particularly supervised by customs or the bonded administration area (not situable when importing or exporting goods through e-commerce site within the area particularly supervised by customs or the bonded administration area).
The supervision mode “1210” is applied within the area particularly administrated by the customs and the bonded logistic center in the cross-border e-commerce piliot cities approved by the customs when engaging in import trsde.
The supervision mode “1210” is applied within the area particularly administrated by the customs and the bonded logistic center in the cross-border e-commerce piliot cities approved by the customs when engaging in import trsde.
2. E-commerce business enterprises who conduct cross-border e-commerce trade in accordance with “1210”customs supervision code, together with the e-business enterprises, payment companies and logistics companies within the area particularly supervised by customs or the bonded administration area shall be filed in the customs office in acrodance with relevant regulations. After that, the companies mentioned above shall deliver in real time the data about trade, payment, storage and logistics through the e-business site.
The above regulations shall come into effect on and after August 1, 2014.
