Official Interpretation of the 9810 Policy: Two Scenarios, Six Models; Starting in August, One Item Sold Equals One Item Verified
Published: July 28, 2026

On June 22, the Shenzhen Bureau of Commerce, in collaboration with Amazon, provided a comprehensive interpretation of the 9810 policy (cross-border e-commerce export to overseas warehouses). This article highlights six key points to help sellers quickly identify the compliance path that best suits their needs.

I. Who is the 9810 suitable for?

Officials have clarified that the 9810 is primarily intended forSmall and Medium-Sized Sellers Stocking Overseas Warehouses, 1–20 stores.

Sellers Eligible for a Tax Refund: It is recommended to limit the number of stores to between 1 and 20;

Sellers who do not offer tax refunds (issue only general invoices): There is no limit on the number of stores; small and medium-sized sellers do not even need to establish a Hong Kong company to legally consolidate their profits into a Hong Kong company and repatriate them to the mainland.

Core Objective: Compliant Repatriation of Profits.


II. Two Scenarios, Six Modes

Scenario 1: Tax Refunds on Special Invoices (Three Models)

paradigmname (of a thing)Applicable ScenariosKey requirements
Model 1Store-Operated2–3 stores—the simplest to manageThe store/company handles procurement, customs clearance, and tax refunds on its own; both CIF and FOB declaration methods are accepted.
Model 2Supply Chain Centralized Procurement for Export5–20 storesThe supply chain company handles centralized procurement and unified customs clearance.Key: The entity that purchases the goods must be the same as the one that exports them, and the entity that sells the goods must be the same as the one that claims the tax refund; these four parties must be consistent. The store and the supply chain company must have an affiliated relationship (either through equity ownership or family ties); otherwise, the regulatory authorities will not recognize it.
Model 3Full-Service Export AgencyLimited system capabilities; want to cut cornersEntrust a supply chain company to handle the entire customs clearance and tax refund process on your behalf

 Scenario 2: No Tax Refund for Standard Tickets (Three Models)

paradigmname (of a thing)Applicable Scenariosspecificities
Model 4Supply Chain Centralized Procurement for ExportSimilar to Model 2No tax refunds for Cape tickets only; simplified process; no limit on the number of stores
Model 5Full-Service Export AgencyThe Top Choice for Small SellersEntrust an officially recognized service provider with a one-stop service; only general invoices will be issued.
Pattern 6Group Purchase and Export Agency ServicesSmall and medium-sized sellers with low shipment volumesMultiple sellers combine their shipments onto a single customs declaration form, which reduces costs and lowers the likelihood of inspection.

III. Declared Price: Be truthful and use the midpoint value

Adopt uniformlyFOB Declaration, Report the actual amount received accurately:

The bid is too low: Trigger a tax risk alert;

The price is too high: Difficulties with U.S. customs clearance;

Recommended Range: For apparel, the commission is 30–35 yuan on every 100 yuan in sales; for electronics, it’s around 40 yuan.


IV. Method of Receiving Payments: No need to change your Amazon payment account

Funds can be recovered directly into domestic corporate accounts through third-party payment providers, with flexible options available:

– Consolidated into the Hong Kong company and then transferred back to the mainland;

– Or recall them directly within the country.

There is no need to change your current payment collection procedures.


V. The 9810 Tax Refund Assistance System Will Soon Be Launched

The government is developing the 9810 Tax Refund Assistance System,Expected to launch in August. At that time:

– Customs declarations are directly linked to the store,Sell one, automatically write off one.;

– When processing tax refunds, the tax authority logs into the system directly to run a query; sellers do not need to bring a computer or verify each invoice individually;

– Government endorsement verifies the authenticity of the 9810 link, significantly improving the efficiency of tax refunds.


VI. Shenzhen’s Substantial Financial Subsidy Policies

Sellers who have successfully completed the "9810 Sunshine Export" process are eligible for:

– **Subsidies are provided based on 0.71 TP3T to 1.21 TP3T of the export value**, with a maximum of **9 million yuan** per company;

– Expenses such as overseas warehouse rent, last-mile delivery, and value-added services are tax-deductible as business expenses upon presentation of supporting documentation, and are also eligible for subsidies.

If you are an owner of an Amazon overseas warehouse store network and need to determine which 9810 model is right for your business, please feel free to contact us for more information.needFor more professional advice, pleaseAddCustomer Service:kuajinghg001 

Tags:
  • Cross-Border E-Commerce Tax Refunds
  • 9810 Tax Refund Model
  • Export Tax Refund Compliance
  • Cross-border e-commerce fiscal compliance
  • Financial and Tax Compliance