The Ministry of Finance, the General Administration of Customs, and the State Taxation Administration recently issued a joint announcement stating that goods (excluding food) exported under the cross-border e-commerce customs supervision codes (1210, 9610, 9710, 9810) within one year from the date of the announcement, and returned in their original condition within six months from the date of export due to unsalability or return, can be re-imported "tax-free."