On April 15, the Ministry of Finance, together with 13 departments including the National Development and Reform Commission and the Ministry of Commerce, jointly released the List of Cross-border E-commerce Retail Imports (the second batch). The second batch of products that can be imported via online shopping on bond include adult milk powder, liquid milk, condoms, fresh food, meat and fruit. Fresh fruit products have officially entered the list of cross-border e-commerce imports.

The first batch of goods released on May 7 included 1,142 items with 8-digit tax codes. The second batch of goods released on May 15 included 151 items with 8-digit tax codes, including fresh products such as lobster, crab, oysters and mussels, as well as fresh fruits such as bananas, pineapples, mangoes, grapes, apples and cherries. So far, the two batches of lists cover the vast majority of goods actually imported during the pilot period of cross-border e-commerce service import, from food and beverage, clothing, shoes and hats, household appliances, cosmetics, diapers, children's toys, thermos cups to fresh, meat and fruit, etc., which can basically meet the needs of most domestic consumers. The release of the list is also conducive to the continued development of cross-border e-commerce on the basis of previous pilot projects. The formulation of the two batches of lists was also formulated by relevant departments in accordance with relevant national laws and regulations, and from the perspective of supporting the development of new business forms of cross-border e-commerce and facilitating the smooth transition of e-commerce enterprises. According to an official from the tariff department of the Ministry of Finance, the introduction of the two batches of commodity lists and the "new policy" of taxation will not only benefit the long-term healthy development of cross-border e-commerce, but also promote fair competition between new and traditional forms of business. For individual consumers, the implementation of the New Deal makes the arrival of goods more quickly, more reliable quality, more convenient return and exchange, which is conducive to improving consumer customer experience, protecting the legitimate rights and interests of consumers, and will not bring too much burden to consumers from the perspective of tax.

As fresh fruits return to the list of imported goods, domestic fruit sales will remain through cross-border e-commerce in the future. However, with the implementation of the new tax policy, the final market response and sales of this model remains to be further observed.