| With the changes in the global information and communications technology continues to progress and the people’s consumption concept, has been rapid development of e-commerce. In international trade, compared with traditional container-type large orders to small quantities, frequency, high speed of a single set of cross-border e-commerce is characterized by small development has been rapid.B2C (Business to Customer) cross-border e-commerce by virtue of a more stable cash flow, greater profit margins, and other advantages, has been favored by the majority of SMEs. With the 2013 Orchid Pavilion potential have successfully listed on the national and local development of relevant laws and regulations to improve cross-border e-commerce services, local cross-border e-commerce in particular, the development of cross-border e-commerce B2C. Chinese B2C entered a golden age of development.Although the strong support of national and local, but China is facing many problems, compared with the country’s overall import and export scale, the development of cross-border e-commerce B2C also the proportion is still low,2012 was only 9.6%.B2C cross-border e-commerce research at home and abroad is not much, especially cross-border e-commerce B2C Chinese characteristics, theoretical research lags far behind the practice to be applied. In view of this, this paper focuses on the entry of our country for cross-border mail and online shopping regulatory issues, after the author references the search found that the current domestic and international research on these issues is still in the blank of the situation, so this research result on this article a lot of obstacles, but also makes this research is of great significance. This paper discusses the development status of e-commerce and cross-border online shopping in our country, and then on the basis of analysis of the cross-border trade stocking B2C e-commerce model, that the current customs supervision of cross-border trade in B2C e-commerce stocking patterns that exist difficulty and regulatory characteristics, how shall strengthen the supervision of the work, and then combined with the actual situation of China’s customs, the customs of the proposed cross-border e-commerce B2C business models stocking regulatory measures, and finally, through the Chinese customs supervision of cross-border e-commerce development direction of the current The analysis, the general idea of innovative regulatory approach to the specific recommendations in order for customs supervision of cross-border trade import B2C e-commerce stocking patterns provide reference. |