With cross-border e-commerce and foreign trade compliance becoming increasingly stringent, many people are starting to hear a certain term more and more often:0110.

But the reality is that—while the vast majority of people know it’s “related to exports,” they don’t really understand how it works.

This article explains everything in one go:

• What exactly is 0110?
• Why is it called the “foundation” of foreign trade compliance?
• And who is it actually for?

0110+ This Hong Kong company structure isn’t about tax avoidance—it’s the mainstream approach to compliance in cross-border e-commerce today. If you’re running a network of stores or operating across multiple platforms, we strongly recommend that you first get your business workflow straight ↓↓↓

I. What Is 0110? Let’s Start by Clarifying the Most Basic Definition

0110, formally known as “General Trade Exports,” is one of the most fundamental and standardized export trade methods in China’s customs regulatory code system.

It is essentially aStandard B2B Trade Model::

• Domestic companies as exporters
• Foreign companies as purchasers
• The two parties signed a formal foreign trade contract
• Bulk Export of Goods
• Clear and complete documentation, funds, and ownership of the goods

In a nutshell:

0110 = Standardized, compliant traditional general trade export channels

It is not an e-commerce retail model, but rather one that servesAn Export System Covering the Entire Trade ChainThe

II. Why Is 0110 Considered the “Foundation of Compliance”?

Among all export control methods, the characteristics of 0110 are very distinct:Stable, versatile, and highly standardized.

1️⃣ Valid at all ports nationwide

0110 applies to the vast majority of major foreign trade ports in China, including:

Shenzhen, Shanghai, Ningbo, Qingdao, Xiamen, etc.All can be managed and reported using a unified process and logic.

This means that companies can establish standardized export processes nationwide.

2️⃣ Wide range of applications

As long as a company has the necessary export qualifications, this applies to the vast majority of goods:

• consumer goods
• Industrial Products
• Machinery and Equipment
• Building Materials and Furniture
• Electronics, etc.

Compared to some specialized regulatory models, the 0110 model imposes fewer restrictions and offers broader compatibility.

3️⃣ Mature operating system

0110 has already been highly standardized in practice:

• A well-established customs brokerage system
• Clear and Consistent Processes
• Stable Regulatory Rules
• Transparent Level-Clearing Mechanics

For businesses, this means:

• Copyable
• Scalable
• Capable of long-term, stable operation

4️⃣ Low risk, high certainty

Against the backdrop of increasingly stringent foreign trade regulations, the greatest value of 0110 lies in:

Clear Rules + Stable Processes + High Predictability

Companies can develop long-term business plans based on uniform rules.

III. The Core Logic of 0110: It’s Not About “Shipping,” but About the “Complete Trade Chain”

Many people mistakenly believe that exporting simply means “shipping goods out.”

But the essence of 0110 can be summed up in four words:

Document Closed-Loop Process

Standard 0110: Exports must be accompanied by a complete set of documentation:

• Foreign Trade Contract
• Commercial Invoice (Invoice)
• Packing List
• a customs declaration form

In addition to this, the following are also involved:

• Special VAT Invoice
• Foreign Exchange Receipts Record
• Export Declaration Documents

IV. Why Do Companies Value 0110? The Key Lies in the “Tax Rebate Logic”

One of the greatest advantages of 0110 is that it allows companies to follow the full export tax rebate process.

1️⃣ Clear Basis for Compliant Tax Refunds

Businesses may present:

• a customs declaration form
• Special VAT Invoice

Apply for export tax rebates in accordance with the law.

2️⃣ A well-established tax refund system

Since 0110 is one of the most traditional export models:

• High level of familiarity with the tax system
• Clear Review Criteria
• The process is mature and stable

3️⃣ Tax Rebate Rate Range

By product category:

The export tax rebate rate can be as high as 13%

For manufacturing companies, this is one of their key sources of profit.

V. Who Is 0110 Suitable For? Who Is It Not Suitable For?

Types of Businesses This Is Suitable For

0110 is best suited for the following types of businesses:

• General taxpayer enterprises
• Factories with a VAT special invoice system
• B2B Bulk Export Companies
• Companies Seeking Export Tax Rebate Benefits
• Export-Oriented Manufacturing Companies

Typical Scenarios:

• The factory exports in bulk to foreign markets.
• Exports of Machinery and Equipment
• Exports of Building Materials and Furniture
• Corporate Contract Transactions

Typical Business Scenarios:

• Exports by Factories / Trading Companies
• Full Container Load (FCL) Cargo
• Bulk Trade
• Business Payments
• Contract-Based Export Business

❌ Business Types That Are Not Suitable

0110 does not apply to:

• Small-Package Retail E-commerce
• Consumer Orders
• High-frequency, fragmented orders
• Typical Cross-Border E-Commerce Direct-Shipping Model

This type of pattern typically corresponds to:

• 9610 (cross-border e-commerce retail exports)
• 1210 (Bonded Inventory Model)

VI. Summary of the Core Values of 0110

From a business management perspective, the core value of 0110 can be summarized in six points:

1️⃣ Tax-Refundable

Based on the compliance documentation system, it supports export tax rebates.

2️⃣ High level of compliance

Uniformly recognized by customs, tax, and foreign exchange authorities

3️⃣ Financial Transparency

Corporate foreign exchange receipts, with a clear and traceable flow of funds

4️⃣ Consistent Clearance

The H2018 system operates in a standardized manner, with predictable processes

5️⃣ No upper limit on the value of a single shipment

Ideal for high-value full-container export shipments

6️⃣ Scalable over the long term

Suitable for long-term, stable business operations and expansion

concluding remarks

In today’s ever-changing cross-border e-commerce landscape, many people focus on “new models,” but what truly determines a company’s ability to survive is often:

Do you understand the most basic, most stable, and most compliant export principles?

0110 is not a “new concept,” but it remains one of the most fundamental building blocks of China’s foreign trade system.

For businesses:

• Patterns can vary
• But the foundation for compliance must be solid.

And 0110 is that base.0110+ This Hong Kong company structure isn’t about tax avoidance—it’s the mainstream approach to compliance in cross-border e-commerce today. If you’re running a network of stores or operating across multiple platforms, we strongly recommend that you first get your business workflow straight ↓↓↓