China's General Administration of Customs has announced that it will postpone implementation of the country's new list of products eligible for cross border e-commerce (positive list) for one year. The positive list was issued following the introduction of new tax rules for B2C cross border e-commerce in April 2016 ({News-2016-04-05/A/2- previous coverage}). Under the new rules, such supplies are subject to customs duty, value added tax and consumption tax as standard imports, although certai…