Buy order export policy tightens in 2026! IRS new rules: unable to trace the owner of the goods according to the 4% approved tax, sellers how to comply with the switch?
Published: 2026-04-30

Do cross-border export sellers, the word “buy single export” should not be unfamiliar - there is no import and export rights, or do not want to use their own main body of customs clearance, on the name of the borrowed freight forwarder or foreign trade company shipments. This operation has been popular for many years.

But according to the caliber of industry levies that have been circulating recently, theFrom October 2025, the road will narrow significantly: The agent exporter who is unable to trace back to the real owner of the goods will directly pressTaxable income rate for 4%Authorized taxation of the agent.

This means that freight forwarders and export agents will start to reverse the requirement for you to provide complete information - those who can cooperate will continue to cooperate, and those who can't may not take your shipments.

⚠️ Description: The above caliber is currently a temporary window guidance circulated in the industry and has not yet been announced in the form of an official red-tape document. The pace of implementation may vary from place to place, so it is recommended to consult the local tax authorities in advance for confirmation.

If you're currently using buy order exporting and aren't sure if your model is at risk, you can contact us today - for a free assessment of the current state of export compliance and to get switching options.
📞 Cell phone: 18676749275 | 💬 WeChat: qcygscszk


I. How does buying and exporting actually work?

Simply put: you produce or purchase goods, but you don't have import and export business qualification, or you don't want to use your own company name to declare customs. So you find a qualified freight forwarder/foreign trade company.I'm going to help you get out in their name.You pay a fee, and they take care of customs clearance, tax refunds, and other formalities.

This approach has long existed in the cross-border industry for very practical reasons:

  • Seller subjects with low registration thresholds do not have import and export rights
  • Some sellers don't want to reveal their true business entity
  • Simple operation, save yourself the trouble of handling all kinds of qualifications

II. Where is the risk after the new caliber?

According to the caliber of the levy circulating, the core change is:

If the agent exporter is unable to explain to the tax authorities “who produces, who exports, who collects foreign exchange”, it will be directly taxed at the rate of 4% taxable income, and shall not be entitled to any tax incentives.

The ripple effect of this rule:

annular ringvariations
Freight forwarders/export agentsTake the tax risk and start scrutinizing shipper information
Seller (actual owner)Failure to provide compliant traceability information may be rejected by freight forwarders
entire linkThe “invisibility” of bill of lading exports is losing its significance

More immediate risks: Once an audit is triggered, it is not only a tax issue, but also involves the legal risk of fraudulent export tax refunds.

If you're worried about breaking your buy order export chain, or have received a request from your freight forwarder for traceability information, contact us - to help you design a compliant alternative to export customs clearance.
📞 Cell phone: 18676749275 | 💬 WeChat: qcygscszk


III. What are the alternative paths to compliance?

You don't have to buy a bill of lading to export, you can go for the following compliant customs declaration mode:

Customs clearance modeApplicable ScenariosCore Advantages
9610 (cross-border e-commerce direct mail)B2C small packet direct shipping, single ticket amount is smallEasy to operate and regulated
9810/9820 (overseas warehouse)Prepare goods in advance to the overseas warehouse, and then ship locallyGood logistics timeframe for large items
0110 (General Trade)Enterprises of a certain size with standardized accountsStrongest compliance with regular tax refunds

The bottom line:
Whichever model is chosen, it is important toCustoms declaration amount, platform collection, bank deposit match each other, otherwise it would still be vulnerable even if it was done differently.


IV. Proposed switchover by Q3 2025

Timing reference:

timingmovements
as of nowEvaluate current export patterns and identify which shipments are exported under purchase orders
2025 Q2-Q3Completing the application or switching of compliant subjects, and docking with freight forwarders for new programs
By October 2025Ensure that the new model is fully operational and that the old model is retired in an orderly manner

The sooner you switch, the lower the switching cost; the more you delay, the less room for passive adjustments.

If you have decided to switch but don't know which step to start from, contact us - our professional team will help you to plan the main qualification, customs declaration mode, tax articulation, and one-stop to complete the compliance switch.
📞 Cell phone: 18676749275 | 💬 WeChat: qcygscszk


V. Enterprise financial surplus: help you plan a compliant export path

Customs declaration mode switching involves the qualification of the main body, the choice of customs declaration mode, and the convergence of tax processing mode - every step has its details. The Enterprise Caiying cross-border compliance team has assisted many enterprises to complete the mode switch:

  • ✅ Diagnosis of existing export patterns -- Identify compliance risks in the current customs route
  • ✅ Compliance Body Building -- Assistance in registering business entities with import and export rights
  • ✅ 9610/0110 Customs clearance program planning -- Match the optimal solution to the category, size, and collection method.
  • ✅ Four-stream consistency verification -- :: Ensure that customs declarations, platform receipts and bank deposits are reconciled.
  • ✅ Treatment of old historical accounts -- :: Assist in assessing compliance paths for past bill of lading export history

📞 Contact us for a free assessment of your export compliance status


Four core advantages of the Enterprise Caiying export compliance service

🔹 1. Specializing in cross-border e-commerce export compliance
Accumulated services for 500,000+ sellers, proficient in the practical operation and tax connection of 9610, 9810, 0110 and other customs declaration modes.

🔹 2. Four-stream verification capability
The self-developed system assists in checking the “order flow, capital flow, logistics and invoice flow” to ensure that the customs declaration data matches perfectly with the platform collection and bank accounting.

🔹 3. Experience in communicating with multiple tax administrations
Assist sellers in Shenzhen, Guangzhou, Hangzhou, Ningbo, etc. to communicate with tax authorities and deal with back taxes and compliance conversion of historical buy order exports.

🔹 4. Full chain of on-the-ground services
From the handling of import and export rights, the choice of customs declaration mode, to the standardization of accounts and the rectification of historical risks, one-stop completion.

A tightened set of rules affects the whole chain. Switch before it's too late and take the initiative.

Tags:
  • buy orders to sell goods (e.g. for export)
  • Approved levy
  • new fiscal and taxation regulations
  • Cross-border e-commerce fiscal compliance