A draft law on customs duties was submitted to the ongoing session of the Standing Committee of the National People's Congress on Tuesday for a second reading.

Compared with the previous draft, the second draft explicitly identifies the entities responsible for tariff withholding in cross-border e-commerce. They include e-commerce platform operators, logistics companies and customs declaration enterprises that are engaged in retail imports, as well as individuals and entities mandated by laws and regulations to withhold tariff payments.

In addition, the draft refines the rules on the determination of goods' origin. Goods obtained entirely from one country or region are designated as originating from that specific place.

Goods produced in two or more countries or regions are considered to originate from the country or region where the final substantial transformation occurred.

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