Tax - inclusive import: Analysis of characteristics and regulatory risks
Tax-inclusive import refers to the process where goods are first shipped to Hong Kong, then transported to mainland China via Hong Kong as a transit point, and finally declared to customs for import in the form of express parcels. Tax-inclusive import typically appears in special industries or products with tax incentives, such as cross-border e-commerce. Although tax-inclusive import offers clear advantages in simplifying processes, reducing costs, and speeding up imports, its legality and potential regulatory risks remain controversial and require attention.