Cross-border e-commerce 9610 return new policy: any port in the country can return the shipment! Stacked tax rebate concessions, do not lose in vain (2026 latest)
Published: 2026-04-24

A Return Scenario That Cracks Up Sellers

Xiao Li's store in Yiwu shipments, goods exported from Hangzhou Customs, go 9610 mode sent to Germany.

A shipment of merchandise has a quality problem in Germany and the buyer wants to return it.

The goods came back from Germany, but according to the old rules - they had to be returned to the original export customs, which was Hangzhou.

Xiao Li is in Guangzhou, the return warehouse is in Shenzhen, and the freight company quotes:

Shipping back from Germany → Hangzhou customs clearance → transshipment to Shenzhen → logistics loss, warehousing, customs clearance costs stacked ......

A shipment returned costs more than the profit.

Many sellers simply give up on returns and losses are simply written off.

On April 1, 2026, this pain point was solved

The General Administration of Customs Bulletin No. 24 of 2026 has officially landed:
When the return of cross-border e-commerce retail export commodities (9610 mode) occurs, it is no longer mandatory to return to the original export customs, and the return shipment can be processed for entry at any one of the nation's customs ports carrying out cross-border e-commerce business.
In a phrase: goods come in from wherever it is convenient to do so.

💡 If you're still struggling with the high cost of return logistics and the lack of access to refund claims, contact us today - for a free assessment of the current status of your return refund compliance and to help you figure out how much refund you're missing out on each year.(Micro letter: qcygscszk, cell phone: 18676749275)

Comparing the old with the new: how much has changed this time?

comparison dimensionOld rules (before April 2026)New regulations (from April 1, 2026)
Port of ReturnCompulsory return to original exporting customsAny port of entry in China
Logistics pathDetour → double the costNearest port, optimal cost
Scope of application9610 Pilot 20 City CustomsFull national rollout
Time Limit for ReturnsDetour delays and long lead timesFlexible choices for significant efficiency gains
Impact on sellersHigh cost → abandonment of returns → high lossesReduced reverse logistics costs → Tax rebates can be claimed

🔍 Scope of application notes:This policy only applies to 9610 mode (cross-border e-commerce retail export), other customs declaration codes (9710/9810, etc.) are not applicable. The return destination needs to be a customs supervision place qualified for cross-border e-commerce business.

The real value of the new deal is not just saving logistics fees

Many sellers only see the “logistics convenience”, but ignore a more important thing:

The new return policy + tax incentives can be stacked!

In February 2026, the Ministry of Finance, the General Administration of Taxation, and the General Administration of Customs issued a joint release:

Preferential tax policies for cross-border e-commerce exports of returned commodities: eligible returned commodities shall enjoy preferential treatment of tariffs and value-added tax in accordance with the law.

That is to say:

  • ✅ More flexible return ports (New Notice 24)
  • ✅ Taxes and fees on return shipments can be claimed for preferential treatment (joint policy of three ministries)
  • ✅ Smoother filing and underwriting of export tax refunds

The stacking of the two policies is equivalent to reducing logistics costs + tax costs at the same time.

But here's the question - do you know how to claim this tax refund?

Sellers of 90% are losing this tax refund for nothing!

We have found that in the course of serving our clients:

  • Sellers who have a return operation but have never made a refund claim: the majority of them
  • Sellers who returned goods and then made an application, but the documents were not complete and were rejected: not a few
  • Sellers who know that there is a tax rebate, but are not clear about the difference between operating under the 9610 vs 0110 modes: widespread

⚠️ Tax refunds are not automatically credited and failure to apply is a waiver.


📞 If you have a return but have never applied for a refund, or if your application has been rejected and you don't know how to remedy the situation, please feel free to contact us - a team of professionals will help you comb through the history of your return, assess the amount of refund that can be recovered, and handle the whole process of applying for a refund on your behalf.(Micro letter: qcygscszk, cell phone: 18676749275)

9610 Returns Full Process Compliance, You Need to Figure Out These Things

  • ① Is your export mode 9610?
    First of all, make sure whether you are using “9610 cross-border e-commerce retail export” or “0110 general trade”, the two modes of return and tax refund operation path is completely different.
  • ②Returned goods need to be declared at a compliant site
    Not any warehouse can be, must be has carried out cross-border e-commerce business, with independent operation function area, system data docking customs supervision place. Choose the wrong place, the return declaration is directly invalid.
  • ③ Three single matches are the core
    The return of customs declaration requires the original order, payment records, logistics documents, “three single”, the lack of any one, the probability of tax refund applications will be rejected.
  • ④ Time-barred filing of tax refunds
    After the return inbound customs declaration is completed, there is a window period for tax refund applications, which cannot be remedied by exceeding the period, and this time point must be controlled.

Which types of sellers are most likely to act now?

typologydegree of urgencyRecommendations for action
9610 model, average annual returns of over $200,000🔴 extremely highDo a tax return compliance diagnostic right away to catch up on previously missed tax refunds
Have returned goods but have never filed a tax return🔴 HighInventorying historical returns and assessing recoverable tax refunds
High return cost at ports other than Hangzhou/Shanghai/Guangzhou🟠 Medium-highReprogramming return ports to reduce reverse logistics costs
Still exporting under the general trade pattern🟡 ReferenceEvaluate whether switching 9610 is more appropriate

What can Enterprise Cai Ying do for you?

  •  9610 Returns Compliance guides you through the entire process:Return port selection, customs clearance process, system docking, step by step to take you there!
  •  Export tax refund applications are handled on behalf of the company:Professional team for the operation of the three documents verification, document organization, tax return declaration
  •  Historical Returns Refunds Retroactive:Help you identify past missed tax refunds and assess recoverable amounts
  •  9610 vs 0110 mode diagnostics:Recommend the most suitable export customs declaration model according to your business scale and supply chain
  •  One-stop service for cross-border e-commerce tax compliance:Full chain of custody from export declaration, tax return declaration, to accounting records.

🏷️ List of actions

  • Verify that your export mode is 9610
  • Take stock of the amount of returns in the last 1 year and assess how many tax refunds were missed
  • Checking whether a compliant supervisory site has been selected for customs clearance of returned goods
  • Reconciliation of historical tax return filings for triple matches
  • Contact a team of professionals for a complete returns tax refund compliance diagnosis

💡 Not sure if your return process is in line with the new policy? Or want to know how many tax refunds you've missed in the past year? Contact us directly - get a free 9610 Returns Tax Refund Compliance Diagnostic.(Micro letter: qcygscszk, cell phone: 18676749275)

Four Core Advantages of Enterprise Caiying Tax Compliance Service

🔹 1. Licensed team, compliance guarantee

Under the banner of Enterprise Caiying, we haveSelf-employed licensed accounting firmsup toTCSP Licensed Secretarial Company, Hong KongThe team consists of senior CPAs, tax accountants, and compliance experts, with an average experience ofMore than 10 years. We understand not only finance and tax, but also the business logic of cross-border e-commerce - from theHong Kong company audit and tax return, offshore exemption applicationup toU.S. Federal Tax Returns, Form 5472 Filing, Multi-State Sales Tax ComplianceThe entire process is handled by licensed professionals to ensure that each filing is legally compliant and can withstand IRS audits.

🔹 2. Digital empowerment, full visibility

allocate funds20 millionSelf-researching digital systems“E-Tron”, will be the process of tax compliance servicesStandardization, visualization. Customers can track in real time through the system:Audit report progress, tax form filing status, filing deadline reminders, history archivingand other key nodes. IntegrationAI Intelligent WarningIt automatically identifies potential tax risks (e.g. “Hong Kong company has not filed returns for many years”, “US LLC has not filed Form 5472”) and generates compliance and rectification programs, making complex financial and tax affairs clear, transparent and clear.

🔹 3. Global network, one-stop solution

groutOver 500,000+Entrepreneurial resources and domestic and international association platforms (e.g. Shenzhen Cross-border E-commerce Association, Hong Kong Chinese General Chamber of Commerce), to build a network coveringHong Kong, USA, Europe, Southeast Asiaand other mainstream markets with a network of localized tax services. Whether you needHong Kong profits tax return, US sales tax registration, European VAT compliance, or ODI filing for offshore investmentWe are a one-stop shop, no need to interface with multiple service providers, saving time, effort and worry.

🔹 4. Full-cycle accompaniment and worry-free operation

More than just “getting it done,” the service provides companies withFull life-cycle financial and tax support::

  • advanceFree diagnosis of existing tax compliance status and assessment of potential risks (e.g., “probability of offshore exemption denial”, “risk level of IRS penalties”);
  • mid-term: Assist in the completion ofAnnual Audit, Profits Tax Return, Federal Tax Return, Sales Tax Registration, Form 5472 Filingand other core obligations;
  • late stage: ProvidedResponse to tax audits, historical reporting, penalty relief applications, and structure optimization proposalsand other in-depth services to become your cross-border businessLong-term tax partnerThe
Tags:
  • 9610
  • cross-border e-commerce