inistry of Finance (MOF) has resumed drafting a decree on the customs procedure for e-commerce goods by releasing a new draft (“Draft Decree”) to govern various issues on cross-border e-commerce. These issues include customs declarants, risk management, data processing, import permit exemption, import duty, customs valuation and the customs procedure. The Draft Decree focuses on the following issues: Owners of websites and applications providing e-commerce services, transportation enterprises, customs brokerage agents, bonded warehouse business enterprises,…