Article 71: The state promotes the development of cross-border e-commerce, establishes and improves management systems for customs, taxation, entry and exit inspection and quarantine, payment and settlement that adapt to the characteristics of cross-border e-commerce, and improves all aspects of cross-border e-commerce. The level of link facilitation supports cross-border e-commerce platform operators and others in providing warehousing logistics, customs declaration, inspection and other services for cross-border e-commerce.

The state supports small and micro enterprises in cross-border e-commerce.

Article 72 The national import and export administration department shall promote the construction of a comprehensive service and supervision system for cross-border e-commerce customs declaration, tax payment, inspection and quarantine, optimize the supervision process, and promote the realization of information security sharing, mutual recognition of supervision, and mutual assistance in law enforcement to improve the efficiency of cross-border e-commerce services and supervision. Cross-border e-commerce operators can go through relevant procedures with the national import and export administration department with electronic documents.

Article 73: The state promotes the establishment of cross-border e-commerce exchanges and cooperation with different countries and regions, participates in the formulation of international e-commerce rules, and promotes international mutual recognition of electronic signatures, electronic identities, etc. The state promotes the establishment of cross-border e-commerce dispute resolution mechanisms with different countries and regions.