The “Notice” stipulates that goods (excluding food) declared for export within 1 year from the date of publication of this notice under the cross-border e-commerce customs supervision code (1210, 9610, 9710, 9810) and returned to the country in their original condition due to slow sales or returns within 6 months from the date of export are exempt from import duties and import value-added tax and consumption tax; export tariffs already levied at the time of export are refunded; export duties already levied at the time of export are subject to tax regulations relating to the return of goods from domestic sales. Export tax rebates that have already been processed are paid in accordance with current regulations.