Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 164

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 164
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 these regulations.

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Cross-border e-commerce retail imports

Pursuant to the Notice on Improving Supervision over Cross-border E-commerce Retail Imports (《关于完善跨境电子商务零售进口监管有关工作的通知》) promulgated by the Ministry of Commerce of the PRC (“ MOFCOM”), the National Development and Reform Commission, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the SAMR on November 28, 2018 and implemented on January 1, 2019, “cross-border e-commerce retail imports” refer to the consumption behavior in which domestic Chinese consumers purchase goods from abroad through third-party cross-border e-commerce platform operators and have such purchased goods transported into China under the “Bonded Imports via Online Shopping” (网购保税进口) or “Imports via Direct Purchase” (直购进口). Such imported goods are products that fall within the List of Imported Goods in Cross-border E-commerce Retail (《跨境电子商务零售进口商品清单》) and are limited to personal use only and meet the conditions set forth in the taxation policies for cross-border e-commerce retail imports. Transactions via the e-commerce trading platforms connected to the customs authorities enable comparison among the documents of transactions, payments and electronic logistics information. Alternatively, for transactions not via the e-commerce trading platforms connected to the customs authorities, cross-border express delivery operators and postal enterprises shall accept the entrustment of e-commerce enterprises and electronic payment providers to undertake to assume corresponding legal liabilities, and transmit transaction data, payment data and other electronic information to the customs authorities. Imported goods from cross-border e-commerce retail are subject to supervision as inbound items for personal use and not subject to the requirements of initial import approval, registration or recordation, except for goods from epidemic areas that are expressly but temporarily prohibited from import by relevant authorities and those imposed with emergency response measures due to material quality and safety risks. Cross-border e-commerce enterprises are responsible for ensuring the quality and safety of goods, protecting the rights and interests of consumers, reminding and notifying consumers, establishing a risk prevention and control mechanism for the quality and safety of goods, as well as establishing a sound traceability system for ensuring the quality of bonded imports through online shopping. Such enterprises shall also submit real-time electronic data regarding transactions for cross-border e-commerce retail imports with electronic signature affixed to the