一、 增列海关监管方式代码“1210”，全称“保税跨境贸易电子商务”，简称“保税电商”。适用于境内个人或电子商务企业在经海关认可的电子商务平台实现跨境交易，并通过海关特殊监管区域或保税监管场所进出的电子商务零售进出境商品（海关特殊监管区域、保税监管场所与境内区外（场所外）之间通过电子商务平台交易的零售进出口商品不适用该监管方式）。
“1210”监管方式用于进口时仅限经批准开展跨境贸易电子商务进口试点的海关特殊监管区域和保税物流中心（B型）。
二、以“1210”海关监管方式开展跨境贸易电子商务零售进出口业务的电子商务企业、海关特殊监管区域或保税监管场所内跨境贸易电子商务经营企业、支付企业和物流企业应当按照规定向海关备案，并通过电子商务平台实时传送交易、支付、仓储和物流等数据。
上述规定自2014年8月1日起实施。
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.
