On August 29, 2025, the General Administration of Customs and the State Taxation Administration jointly introduced adjustments to the cross-border e-commerce overseas warehouse policy. The core changes include the cancellation of the filing management system (regulatory code 9810) and the pilot implementation of the new "refund upon departure" policy. Enterprises are now required only to transmit electronic booking data for customs declaration, reducing the setup cycle from 45 days to immediate effectiveness. Companies can receive 80% of the tax refund upon goods departure, improving capital turnover efficiency by 35%.
However, small and medium-sized enterprises (SMEs) face three key operational challenges: insufficient compliance in electronic data submission, blind spots in planning tax refund cash flows, and imbalances in overseas warehouse deployment and inventory management. These issues have become critical barriers to capturing the benefits of the new policy.
Policy Interpretation: Core Breakthroughs and Opportunities
1. Filing ProcessInstant Approval
Previously, more than 10 documents were required for filing, with an approval cycle of 45 days. Under the new policy, enterprises can complete customs declaration by transmitting electronic data via the "Single Window" platform. Operational efficiency has improved by over 90%, enabling companies to respond rapidly to market changes.
2. Capital TurnoverAcceleration
The traditional tax refund cycle lasts 3–6 months; under the new policy, 80% of the tax is refunded immediately upon departure. Based on an average monthly export value of RMB 5 million and a 13% tax rebate rate, a company can recover RMB 520,000 monthly in advance, resulting in an annual increase of RMB 6.24 million in working capital—significantly easing financial pressure.
3. Global Warehouse NetworkExpansion
The new policy encourages overseas warehouse deployment, but blind expansion should be avoided. In 2024, the industry's average vacancy rate reached 28%. Enterprises should build a coordinated network of "core warehouses + forward warehouses" based on RCEP tariff advantages and regional demand data.
Solutions: A Guide to Addressing the Four Key Pain Points
Pain Point 1: Insufficient Compliance in Electronic Data Submission
Integrate with the "Single Window" API interface to ensure consistency between booking and customs declaration data fields.
Use a logistics management system compatible with regulatory code 9810 to automatically verify data consistency.
Pain Point 2: Blind Spots in Tax Refund Cash Flow Planning
Establish a "tax refund fund pool" and prioritize its use for initial logistics and local delivery costs of overseas warehouses.
Track tax refund progress in real time through the tax authority's "Electronic Tax Refund Platform" and set up payment alerts.
Pain Point 3: Coordination Challenges in Overseas Warehouse Deployment
Apply the "Three Proximity Principle" when selecting warehouses: proximity to consumer markets, port hubs, and policy-incentive zones.
Adopt a "small-batch testing + data iteration" model, testing market response with batches of 500–1,000 units.
Pain Point 4: Lagging Supply Chain Response
Enterprises can leverage the LnRu Viking Overseas Platform to optimize global supply chain responsiveness. Its one-stop logistics solution integrates booking data submission, tax refund tracking, and overseas warehouse inventory alerts, reducing supply chain management labor costs by 50%. Additionally, intelligent time-zone-based operations ensure real-time responses to overseas customer inquiries, increasing business opportunity conversion rates by 25%.
Implementation Recommendations: The Five-Step Execution Framework
Establish a data chain linking booking notes, customs declarations, and tax refund documents, retaining records for at least three years.
Define the priority of tax refund fund usage: 30% for warehouse rent, 40% for initial logistics, 20% for local delivery, and 10% for emergency funds.
Avoid the three high-risk warehouse categories: "low-price warehouses," "remote warehouses," and "unlicensed warehouses."
Implement a dynamic safety stock model: average daily sales × (replenishment lead time + 15 safety days)