Speaking of the new customs policy, it is inevitable that people think of cross-border export customs clearance, and today we share 6 major customs clearance modes to see which one is suitable for you?
The choice of cross-border export customs declaration mode is really a technical job, because there are many ways to declare customs, foreign trade people have almost stepped on the pit of "wrong declaration mode": some people use 9610 to declare large B2B orders, resulting in the inability to enjoy the export tax rebate; some people are obviously eligible for 1210 bonded stocking conditions, but use 1039 market procurement, for nothing! Some people obviously meet the conditions of 1210 bonded stock, but use 1039 market purchase, and pay more VAT for nothing.
In fact, there are 6 major customs clearance models(0110, 1210, 9610, 1039, 9710, 9810)It not only determines the logistics process, but also directly affects the tax cost -- choosing the right model can save 50% tax burden, while choosing the wrong one may trigger the audit to make up the tax.
Today we will talk in detail about the 6 major modes of customs clearance for cross-border e-commerce exports.
1) Mode 0110 (general trade)
0110 is the most traditional and widespread form of "general trade" export, which is the cornerstone of international trade.
Applicable Scenarios:All domestic manufacturing enterprises or trading companies with import and export rights to trade in bulk, high value, non-platformized traditional goods, such as machinery and furniture.
2) 9610 model (cross-border e-commerce retail direct mail)
9610 is the "standard mode" of cross-border e-commerce B2C, and the process is "sell the goods first and then collect the goods for customs clearance": after the overseas consumer places an order and pays for it, the enterprise will unify the multiple small package orders and pack them, and send them to the buyer through express / postal service after customs clearance in bonded area, and then regularly Aggregation and declaration of tax refund.
Features:Greatly enhance the customs clearance efficiency of small parcels, the use of "single checking and release, summary declaration" mode of customs clearance, the need to push the order, payment, logistics, three single information to the customs system.
Applicable Scenarios:Do cross-border B2C retail sellers (such as Amazon individual sellers, independent station C sellers), small and micro-enterprises, the order amount is small, high frequency, light and small pieces of direct mail, but the lack of input ticket is more difficult to refund the tax.
3) 9710 model (cross-border e-commerce B2B direct export)
9710 is a separate regulation for B2B transactions concluded through cross-border e-commerce platforms in traditional general trade (0110).
Features:Domestic enterprises through the cross-border e-commerce platform and foreign enterprises to reach a deal directly after the export of goods, the declaration of the platform orders can be used to replace the paper contract, simplify the process, no single-ticket amount limit. 2025 has been abolished from the mandatory requirements for the receipt of information, to help the digital transformation of traditional foreign trade .
Applicable Scenarios:Sellers operating overseas warehouses, such as Amazon FBA, independent station overseas warehouse delivery, have long-term stocking needs.
5) Model 1039 (Market Purchase Trade)
1039 The full name is "Market Purchase Trade Modes", initially piloted from Yiwu, Zhejiang Province, and now extended to more than 30 pilot regions such as Guangzhou and Jiangsu Province.
Features:You can export compliantly without input invoices and pay VAT at the approved rate (usually approved rate 0.8%-1.2%). Only for use by registered operators in the pilot area , it is getting harder and harder to register as a self-employed person now.
Applicable Scenarios:It applies to small commodity exports of individual households/non-ticketed goods purchased in state-recognized market clusters (e.g., Yiwu) with a single-ticket value of not more than US$150,000, and is required to be registered as an operator in the pilot region.
6) 1210 model (bonded cross-border trade e-commerce)
1210 is also known as "bonded stock preparation for export", which simply means "stock up the goods in the bonded area first, and then clear the customs and ship the goods when there is an order".
Features:The biggest advantage is "advance tax refund", to realize "sell one, out of the warehouse one". It can also be used for export front stocking, and the new policy in 2025 requires that tax rebates need to provide full logistics vouchers. Must be stationed in the special customs supervision area, non-special area can not enjoy the "tax rebate in the area"; in addition, when the goods are issued from the bonded area, to ensure that the "order, waybill, payment list" three single consistent, data inconsistency will affect the tax rebate.
Bulk B2B trade: preferred 0110 (general trade) with standardized process and stable tax refund.
Small Packet Direct Mail (B2C): Choose 9610, a customized clearance solution for cross-border retail.
Online B2B transactions: Adopt 9710 and enjoy the convenience of digitalized customs clearance.
Operate overseas warehouse: match 9810, realize "export tax refund", optimize capital flow.
Individuals/uninvoiced small goods: try 1039 (subject to pilot areas) to solve the "uninvoiced tax exemption" problem.
Import e-commerce or export front warehouse: layout 1210, the use of bonded policy to achieve flexible stocking.
(2) Consideration in the context of different stages of development of enterprises
Start-ups/Micro and Small Enterprises (MSEs): Priority can be given to 9610 (Direct Mail) or 1039 (Market Purchase, if eligible), which are relatively flexible in operation and have lower thresholds, for a quick start-up of business.
Growing/scaling enterprises: With the increase in cargo volume and the need for standardization, they should turn to 0110 (general trade), 9710 (B2B) or 9810 (overseas warehouse) to obtain better tax rebate policies and achieve compliance and sustainable development.
3) Core points for weighing compliance and convenience
(1) Incoming invoices:Whether you can obtain a compliant input invoice to complete the refund With a ticket, seeking a refund: Prioritize 0110/9710/9810/9610 (choose based on the transaction and logistics model) Without a ticket, seeking facilitation: Eligible to go 1039.(2) Overseas warehouse costs:Whether you need and can bear the filing and management costs of overseas warehouse Choose 9610 for direct small packages Choose 9810 for overseas warehouse stocking.
(3) Value of goods and logistics:货值小、频次高选 9610货值大、需囤货选 1210、9810专业市场采购选 1039。
Final Summary:未来数据对碰成常态，合规即竞争力。外贸企业需结合自身的情况和发展阶段，选择最适合的报关通路，在享受政策红利的同时，确保业务长期合规稳健发展。如果你需要借助报关模式来实现税务合规，可以随时咨询安排(微信同号：13045886252）▼▼▼
1) Training on the new tax law and health checkups
A team of senior tax experts will interpret the key points of the new law for enterprises, carry out tax risk assessment and compliance diagnosis, and provide customized optimization suggestions.
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Assisting enterprises in sorting out business contracts, rationally planning transaction structures, and optimizing the application of tax liabilities under the premise of compliance.
3) System upgrade and all-electric invoice adaptation
Provide financial system upgrade support to help enterprises smoothly dock with the all-electric invoice platform and realize a smooth transition to "tax by numbers".
4) Cross-border tax compliance support
Provide tax declaration, information filing and compliance management services under the place of consumption principle for cross-border e-commerce and cross-border service enterprises.
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Accompanying the growth of enterprises, we provide ongoing tax consulting, filing assistance, policy tracking and response strategies.
In the era of the new tax law, compliance is the bottom line and optimization is competitive.
Enterprise Caiying Group is willing to be your tax compliance partner by your side, helping enterprises to cope with changes with ease and grasp development opportunities.
05 Attached is the latest version of the VAT rate table
Figure from the Internet
06 选择企财盈集团作为长期合作伙伴
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Information reference: The content of this article is synthesized from the internal materials of Enterprise Caiying and relevant public network information.
Content Editor: This article was edited and designed by the Operations Department of the Enterprise Caiying Group.
Warm reminder: The relevant policies, conditions, time limits, fees and other information described in this article may be subject to dynamic adjustments, please refer to the latest official announcements or the actual application of the specific circumstances prevail.
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Tax Compliance Guide
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