This report analyzes the basic concepts of cross-border e-commerce，which defines the connotation and extension of cross-border e-commerce B2C and it classifies cross-border e-commerce from the business model and customs supervision model. The development process of cross-border e-commerce is systematically analyzed，and the development status of cross-border e-commerce is elaborated from the transaction scale，transaction structure，merchandise categories，number of users and source of goods. On this basis，analyzed the essential differences between cross-border e-commerce and general trade. General trade is mainly production-oriented，and cross-border e-commerce is consumption-oriented. There are significant differences between two trade modes in the trade subject，trade merchandise，trade morphology，trade chains，regulatory principles，transaction modes，credit investigation modes，access modes and risk undertaking. At present，although cross-border e-commerce has replaced traditional general trade，it has also extended to places which beyond the scope of general trade，forming a relationships of complementary and promotion with general trade. As a new format and mode of international trade，the rapid development of cross-border e-commerce has played an important role in the Countries，enterprises，consumers and the global trade rules. It has great social value.