Today, we’re focusing on the core customs clearance method that every foreign trade professional must understand—one that remains irreplaceable to this day—0110 General tradeThe

With new cross-border e-commerce models emerging one after another, many sellers have a question:0110 Is general trade outdated? Is it still worth pursuing today?

Here’s the clearest answer for everyone: It’s definitely not outdated!

In the current climate of increasingly strict regulation and routine financial and tax compliance,0110 remains the most widely used, compliant, and reliable mainstream customs clearance model in China for tax refunds, and is best suited for long-term brand globalization efforts.... is a true “evergreen” in the foreign trade industry.

Today’s article provides a comprehensive overview of General Trade Code 0110: key definitions, unique advantages, applicable businesses, compliance processes, and tips for avoiding pitfalls—packed with practical insights and no fluff.

"one" radical in Chinese characters (Kangxi radical 1),Key Conclusion First: Why Is It Essential to Understand 0110?

Compared to new cross-border e-commerce models such as 9610, 9710, and 9810, the 0110 model has only three key advantages, which are also the fundamental reasons why it cannot be replaced:

✅ Complete Closed-Loop Compliance: Consistent flow of goods, complete documentation, and full traceability—no need to worry about customs or tax audits

✅ Reliable and Trustworthy Tax Refunds: Filing through the proper procedures is the primary channel for companies to legally obtain export tax rebates.

✅ Suitable for long-term business: Suitable for B2B key accounts, brands expanding overseas, and legitimate foreign trade companies seeking long-term operations

二,What Is 0110 General Trade? (A Layperson’s Guide)

0110 (General Trade Exports)It is the most basic, most widely used, and most standard code for trade supervision methods used by customs.

Official Core Definition: A standard foreign trade model in which enterprises with import and export operating rights independently declare export goods in their own name, clear customs through the proper procedures, pay taxes in compliance with regulations, and legally apply for export tax rebates.

A Summary in Plain Language::

Using the company’s own letterhead, proper customs clearance, genuine transactions, full tax payment, and normal tax refunds are the hallmarks of the foreign trade industry.The Proper Path to ComplianceThe

Core Formula (The Most Important Part)

Customs Declaration Amount = Amount of Foreign Exchange Received = Invoice Amount

The integration of the three sets of accounts—with clear logic and zero ambiguity—serves as the core basis for tax refunds and compliance.

surname San, 0110: Three Irreplaceable Core Advantages

1. Extremely versatile; works across all ports and product categories

There are no geographical restrictions; this method is accepted at all major ports nationwide, including Shenzhen, Shanghai, Ningbo, Guangzhou, and Xiamen. With the exception of categories prohibited from export by the state, the vast majority of industries and goods can be cleared under the 0110 code, offering coverage that far exceeds that of any other specialized cross-border e-commerce model.

2. The process is well-established and transparent, with extremely low risk

As the longest-established model for foreign trade customs clearance, it features open and transparent rules, a well-developed regulatory system, and a proven track record of successful operations. From declaration and inspection to tax payment and tax refunds, every step of the process is clearly defined and supported by established procedures, making it highly suitable forCompliance with financial and tax regulations; a desire for long-term, stable operationsof the business.

3. Complete, closed-loop documentation process, ensuring both compliance and tax refunds

The biggest obstacle for 0110 isAll documentation is complete, and the data is traceable. Contracts, invoices, packing lists, customs declaration forms, bills of lading, VAT invoices, and tax refund forms are all matched one-to-one, forming a complete and compliant closed-loop system—the only mainstream model that allows for the stable and legal receipt of substantial export tax rebates.

IV. Which Companies Must Implement 0110? (Target Audience)

Not all sellers are suited for the new cross-border e-commerce model. The following types of businesses,Priority: Must be processed under General Trade (0110)::

✅ FeaturedMajor Overseas B2B Clients, companies expanding their brands overseas

✅ Companies that prioritize financial and tax compliance, improve their audit systems, and mitigate risks

✅ Want toConsistently and in Compliance with Regulations, Receive Export Tax Rebates, companies that reduce operating costs

✅ Companies committed to long-term international trade and opposed to short-term, non-compliant practices

五,0110 Standard Operating Procedures & Compliance Red Lines

0110 Compliance Essentials:Consistency of the four flows, complete documentation, legitimate parties, and genuine trade

Step 1: Prepare all required documents (all must be included)

Essential Documents: Export Contract, Commercial Invoice, Packing List, Customs Declaration Form, Ocean/Air Bill of Lading, Special VAT Invoice (for Tax Refunds)

⚠️ Key Taboos

The description, quantity, amount, and shipper/consignee information on all documents mustidentical; It is strictly prohibited to forge or alter documents. If any irregularities are detected during verification, the taxpayer will immediately lose eligibility for a tax refund and face administrative penalties.

Step 2: Strictly Ensure “Consistency of the Four Flows”

This is the top priority for customs and tax audits, and it is also the key requirement for the 0110 tax refund:

1. Goods Flow: The goods were actually exported, and the logistics tracking and shipment information fully match the customs declaration.

2. Invoice Flow: VAT invoices from upstream suppliers, with item descriptions and amounts that correspond one-to-one with those in the purchase orders and customs declarations

3. Cash Flow: Overseas customers make actual foreign exchange payments, and the amount of foreign exchange received matches the amounts declared on customs forms and invoices

4. News Feed: Contracts, bills of lading, logistics records, and communication records corroborate one another, making the trade genuine and verifiable.

💡 Practical Tips: Archive all documents, logistics records, reconciliation records, and communication records throughout the entire process; establish compliance ledgers to prepare for routine audits.

Step 3: Verify that the entity’s credentials are legal and valid

Applicant companies must meet the following requirements: valid import and export operating rights, valid tax registration, general taxpayer status, and completion of export tax rebate filing.

❌ Strictly Prohibited Violations

Strictly prohibit practices such as “buy-and-sell” exports, “affiliated” exports, using another party’s qualifications for customs clearance, fraudulent trade, and tax fraud; all such activities constitute high-risk violations and carry extremely high risks.

6,Frequently Asked Questions | Common Pitfalls for Beginners

Q1: What documents do I need to prepare for a 0110 tax refund?

A: The six essential documents are: export contract, commercial invoice, packing list, customs declaration form, bill of lading, and special VAT invoice. Requirements may vary slightly depending on the port of entry, so it is recommended that you verify these details with your customs broker in advance to avoid any missing documents that could affect your tax refund.

Q2: Why is it absolutely forbidden to engage in “buy-side exports”?

A: "Buy-and-sell" exports refer to situations where unqualified companies use another party's name to file customs declarations.Non-compliant operationThe

Consequences: Inability to receive foreign exchange in compliance with regulations, inability to process export tax rebates, and use of fictitious trading entities. If subject to a customs audit, such actions will be classified as violations or even smuggling, resulting in severe consequences such as fines, audits, and credit downgrades.

七,Final Thoughts: 0110—It’s not outdated; it’s more rigorous.

Many people find the 0110 process cumbersome and difficult to navigate, and instead blindly embrace all kinds of new cross-border e-commerce models.

But companies that are truly committed to foreign trade and building long-term business relationships know that:Cumbersome = Compliance Threshold; Threshold = Competitive BarrierThe

Amid tighter regulations and the normalization of financial and tax compliance, the risks associated with various niche customs clearance methods are gradually coming to light, while0110 The stability, compliance, and tax refund guarantees offered by general trade remain unmatched.The

If you want to...Long-term foreign trade, global brand expansion, reliable tax rebates, and mitigation of business risks, 0110, will always be your best solution.

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The article is for reference only, please consult your professional advisor for details