Yes, according to the Notice of the Ministry of Finance and the General Administration of Customs on Tax Refund on Cross-border Trade E-commerce Platform jointly issued by the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China of People's Republic of China (PRC), it can be known that cross-border e-commerce can refund tax on the tax platform after exporting gold and silver jewelry. Cross-border electronic commerce refers to an international business activity in which transactions are concluded through e-commerce, online ordering, payment and settlement, and goods are delivered through cross-border logistics, customs clearance and final delivery.