Over the past two years, there has been a very clear trend in the cross-border e-commerce industry:

More and more sellers are beginning to return to the 0110 general trade model.

In particular, companies engaged in Amazon FBA, overseas warehouse stocking, and multi-account operations have shown a marked increase in interest in 0110.

The reason is actually quite simple.

In the past, many companies were more concerned about:
“How can we reduce costs and ship orders faster?”

However, the industry has now entered a phase of strict regulation, with customs, tax authorities, banks, and platform data gradually being integrated, and the cross-border sector is shifting from “unchecked growth” to “compliant operations.”

And 0110 is, in fact, the most mature, stable, and widely recognized export model currently in the entire foreign trade and cross-border e-commerce ecosystem.

It is also becoming a key foundational channel for an increasing number of companies seeking to establish a long-term global presence.

I. The greatest advantage of 0110 is, in fact, “stability.”

For many sellers, their first impression of 0110 is:

“Formal,” “traditional,” “complex procedures.”

However, truly mature cross-border companies actually value the stability behind it above all else.

Since 0110 is one of the most widely accepted standard formats by customs and tax authorities, the entire process is already well-established.

From: export customs clearance, foreign exchange receipt, tax refunds, financial processing, and tax audits—there are clear rules for all of these.

Companies do not need to constantly explore gray areas, nor do they need to worry frequently about the risks posed by policy changes.

Especially now that regulation is becoming increasingly transparent, many who used to rely on:

Export on a payment basis,
Underreporting,
Mixed use of subjects,
Procurement without invoices,

With this model, the risks are increasing.

In contrast, the greatest value of 0110 is actually:

The business chain is well-defined and sustainable over the long term.

For companies that are truly committed to long-term operations, brand-building, and scaling their cross-border business, this “certainty” is in itself extremely important.

II. Why Do Many Sellers Stick with the 0110 Model? The Core Reason Is Actually “Export Tax Rebates”

The most appealing aspect of 0110 for businesses is:

Comprehensive support for export tax rebates.

As long as a company meets the following requirements:

• Compliant Procurement;
• Proper customs clearance;
• Actual foreign exchange receipts;
• Complete set of documents;

You can then apply for the corresponding export tax refund based on the HS codes of the various products.

For some items, the tax refund rate can even reach as high as 13%.

Many people underestimate the importance of tax refunds.

For the cross-border industry, where profit margins are becoming increasingly thin, tax refunds essentially serve to directly reduce procurement costs.

Especially:

3C products,
Furniture,
Machinery and equipment,
Electronic products,

In these industries, where procurement amounts are substantial, the differences in tax refunds can be very significant.

For many experienced sellers, what really matters down the road isn’t “how much they sell,” but rather:

Whose supply chain costs are lower?

And the ability to claim tax refunds under Form 0110 directly affects a company’s profit margin.

But there is also a key前提 here:

It must be possible to obtain compliant special VAT invoices.

That is to say:

Your supply chain must be in order.

If you rely on it long-term:

Cash purchases,
Uninvoiced inventory,
Supply chains with unclear origins,

In that case, it would be difficult to fully realize the tax refund benefits of 0110.

III. Why Is 0110 Particularly Well-Suited for Cross-Border E-Commerce?

Many people think that the 0110 model is just a traditional foreign trade model, but in fact, a large number of cross-border sellers are essentially using the 0110 logic as well.

Especially:

Domestic Companies' Exports →
Stock the Overseas Warehouse →
Sales on overseas platforms,

This is a typical B2B2C model.

0110 has one major feature:

It offers a high degree of flexibility.

Regarding:

• Types of Export Goods;
• Customs clearance port;
• Shipping Methods;

There are almost no restrictions.

Companies may base their decisions on:

Logistics costs,
Ship schedules,
Warehouse arrangements,
FBA Warehouse Requirements,

Freely choose from various ports of exit across the country.

This is very important for cross-border e-commerce.

Because many sellers themselves need:

Shipments from multiple ports,
Multi-country inventory,
Multi-position strategy.

Compared to certain special regulatory models with more restrictions, 0110 is actually better suited for long-term, stable operations.

IV. The biggest challenge with 0110 is actually “managing the details”

Of course, 0110 isn't completely without barriers to entry.

For many companies, the real challenge isn’t customs clearance, but rather:

Document Consistency.

Because 0110 is, in essence, a highly standardized system.

The most critical aspect of a tax audit is:

Goods flow,
Cash flow,
Document Flow,

Do they match?

In other words, as is often said in the industry:

“The Unity of the Three Flows.”

For example:

• Amount on the customs declaration;
• Invoice amount;
• Amount of foreign exchange received;
• Contract Details;
• Product Name;
• Number of items;

This information must be highly consistent.

Even if it's just:

Amount discrepancies,
Product Name Discrepancies,
Quantity does not match,

All of these can lead to:

Delays in tax refund processing,
Customs inquiries,
Or even a failed tax refund.

So, for many cross-border businesses today, what they’re really competing on in the long run isn’t operations, but rather:

Financial and Tax Management Skills.

Why are more and more sellers starting to focus on:

ERP systems,
Financial Standards,
Supply Chain Bill Management,

Essentially, all of this is aimed at adapting to this more transparent regulatory approach.

V. 0110 Is Not Suitable for All Sellers

Although 0110 is very stable, it is not suitable for all businesses.

The following types of sellers are typically the best fit for 0110.

First, these are general taxpayer enterprises with import and export operating rights.

This is because only general taxpayers can truly take full advantage of export tax rebates.

Second, companies with the ability to maintain a stable supply chain.

The ability to consistently obtain compliant special VAT invoices is the cornerstone of 0110.

Furthermore, these are companies with high order values that have a long-term strategy for expanding into overseas markets.

For example:

• Machinery and equipment;
• Furniture;
• 3C Electronics;
• Factory-based sellers;
• Companies that stock inventory in overseas warehouses;
• Amazon FBA seller.

Especially now that many cross-border businesses are doing:

Overseas warehouses,
Overseas subsidiaries,
Brand globalization,

These businesses are inherently more dependent on a stable and standardized export system.

VI. The challenge posed by 0110 is, at its core, a challenge of “funding and regulatory capacity”

Many sellers feel that the 0110 process is slow.

In particular, the tax refund process is indeed more standardized and stricter than some simplified procedures.

From exports,
Foreign exchange receipts,
Submit materials,
Tax audit,

The entire process may take some time.

For companies facing significant cash flow pressures, this will indeed affect their ability to manage their cash flow.

But looking at it from another perspective:

This “slowness” is, in essence, a more robust review mechanism.

This is because 0110 is based on actual trade.

As industry regulation becomes increasingly transparent in the future, what will actually be valuable is, on the contrary:

A business that can withstand scrutiny.

VII. In the Future of the Cross-Border Industry, Success Will Depend on “Long-Term Compliance Capabilities”

In the past, the biggest advantage in the cross-border industry was the information gap.

The biggest barrier to entry in the industry going forward will be:

Compliance capabilities.

As data from customs, tax authorities, online platforms, and banks continues to be integrated, many gray areas are rapidly shrinking.

In the future, the industry will gradually shift from:

“Who’s better at exploiting loopholes?”,

Change to:

“Who is more compliant, who is more stable, and who is better positioned for long-term operations?”

Meanwhile, 0110 general trade is once again becoming the most important “foundational infrastructure” for the entire cross-border industry.

It may not be the most streamlined approach,
It's not the easiest way either,

But as of now:

The most stable policies,
Lowest risk,
The path with the clearest long-term benefits.

For those who truly want to build a long-term career in cross-border business, stability is, in itself, the greatest competitive advantage.

If you’re also planning to expand into cross-border exports, overseas warehouses, FBA shipping, or global operations, we strongly recommend that you prepare the following in advance:
Customs clearance, foreign exchange receipts, tax refunds, invoices, and the financial and tax systems have all been thoroughly reviewed and clarified.

In the future of the cross-border industry, the competition will be about more than just traffic; it will be about who can operate sustainably in the long run.