Among the many modes of customs clearance for cross-border e-commerce exports, the0110 (General Trade) The mainstream mode with the most stable policy, the most mature tax rebate and the widest scope of application, especially for sellers who are looking for financial security and tax refund stability.

2026 Golden Tax IV full landing, customs, tax, foreign exchange data depth through, 0110 mode of compliance advantages more and more prominent, become the head of the big sellers (such as Anchor, Safeway) long-term long position choice.

the main body of a bookCore Definition, Applicable Scenarios, Practical Procedures, Comparison with 9810, Compliance Framework, Risk Prevention and Controlsix dimensions

Demolish the underlying logic and practical points of the 0110 model to help you avoid the minefield of tax refund and realize compliant and efficient tax refund.

"one" radical in Chinese characters (Kangxi radical 1),0110 Model: essentially “general trade” and “compliance cornerstone” for cross-border e-commerce”

1. Core definitions

0110 is a customs control code.Full name General Trade Exports, means an enterprise with the right to import and export business toB2BThe mode of exporting goods directly to overseas buyers in the form of customs declaration, foreign exchange clearance and tax rebate in accordance with traditional foreign trade rules. For cross-border e-commerce, the core of the 0110 model isConvert B2C retail business compliance to B2B2C architectureDomestic exporting company → overseas entity (e.g. Hong Kong company) → overseas warehouse / end consumer, thus fulfilling the core requirement of 0110 “there must be a real overseas buyer”.

2. Core features (as distinct from 9610/9710/9810)

• Transaction Properties:B2B mainly, B2C need to marry offshore entities(math.) genusForeign buyers must be identified at the time of export.
• Qualification Requirements:Domestic enterprises are required toImport and export rights + Customs filing + general taxpayer status.VAT invoices can be issued/obtained.
• Tax Refund Rules:Fully documented, rate-based tax refunds.Refund rate matching HS code (up to 13%), no dollar limit, full container / consolidated container available.
• Regulatory Intensity:The process is standardized and rigorously audited.Three streams in one (cargo flow, capital flow, bill flow) is a core compliance requirement.

二,Scenario: Who should pick 0110? Avoiding the “model mismatch” pit

1. Preferred 0110 sellers

• ✅ Traditional foreign trade transformation seller:High-volume, high-value (e.g., furniture, machinery, 3C) exports, with stable overseas B-side customers.
• ✅ Amazonian / SoloStanding room only sale:Store group mode, multi-store operationThe need to harmonize customs and tax returns and reduce compliance costs.
• ✅ Sellers seeking tax refund stability:Short tax refund cycle (5 working days for Class I enterprises, 10 days for Class II and 15 days for Class III) and quick return of funds.
• ✅ Sellers of high-margin, high-return products:such as home furnishings and electronics (rebate rate 13%) to maximize rebate benefits.

2. 0110 sellers are not recommended.

• ❌ Pure B2C small volume seller:Low single invoice amounts, fragmented orders, no stable input invoices, and excessive compliance costs.
• ❌ No import and export rights / Small-scale taxpayer: Unable to meet the qualification requirements for a tax refund.
• ❌ Overseas warehouse direct shipment and no foreign subject:Failure to provide the background of real B2B transactions can easily be recognized as false trade.

surname San,0110 vs 9810: How to choose an overseas warehouse model for cross-border e-commerce?

Overseas warehouse for e-commerce exports.0110 (General Trade) together with 9810 (cross-border e-commerce overseas warehouse) are the two dominant choices, with the core differences listed below:

Conclusion: Big sellers choose 0110 to stabilize tax refund, small and medium-sized sellers choose 9810 to lower the threshold.Under the strict regulation in 2026, model mismatch (e.g., hard reporting 0110 for B2C business) is extremely risky, and is susceptible to tax recovery and tax reimbursement as if it were domestic sales.

四,0110 Practical operation of the whole process: 8 steps to close the loop, to ensure that the “three streams of unity”

1.) Pre-preparation (qualification + structure)

1. Qualification:Domestic Company ProcessingImport and export rights, customs record, electronic port card, general taxpayer qualification.
2. Compliance architecture building (core):Standard model (Hong Kong company resale):Domestic export company → Hong Kong company (overseas buyer) → overseas warehouse → end consumer.Store grouping model (Safeway 1.0): Unified purchasing by domestic export companies → 0110 customs clearance to Hong Kong companies → capital flow back to domestic companies, multi-store sharing of tax rebate qualification.

(2.) Practical Steps for Customs Declaration and Tax Refund

1. Conclusion of the contract: the domestic company and theHong Kong companies signing positiveStyle B2B Sales contractsThe product name, HS code, quantity, amount, and delivery date are specified.
2. Procurement preparedness: procurement from suppliers.Acquisition of compliant VAT invoices (input invoices)To ensure that the name and specifications are consistent with those of the exported goods.
3. Customs clearance for export: Preparation of customs declaration, contract, invoice, packing list, bill of lading, power of attorney for customs clearance through thesingle windowDeclare to Customs; after Customs audit and release, acquireExport declaration (tax refund coupon).
4. Departure of goods: the goods are loaded onto a ship/aircraft and departed from the country.The consignee of the bill of lading should be a Hong Kong company.
5. Collection and settlement of foreign exchange: Hong Kong companies according to the contractPayment toForeign exchange accounts for domestic companiesEnsure that the payer's letterhead is the same as theCustoms clearance counterparty (Hong Kong company) is consistent.
6. Tax refund declaration: within 90 days after the goods have left the country.Submit the Customs Declaration Refund Coupon, Input Invoice, Water Bill of Exchange and Bill of Lading through the Electronic Taxation Bureau to apply for tax refund.
7. Audit to the account: tax authorities audit (5-15 working days), after the audit is passedTax refunds are sent directly to business accounts.
8. Data retention: all documents (contracts, invoices, customs declarations, foreign exchange receipts)Retain for 5 years, responding to tax audits.

五,Cross-Border E-Commerce 0110 Compliance Architecture: A Comparison of 3 Mainstream Solutions

Option 1: Hong Kong company resale model (most compliant, suitable for 3-5 stores)

• 流formula::Domestic company → 0110 declaration to Hong Kong company → resale from Hong Kong company to store company → independent sales declaration by store.
• Advantage:The four streams are consistent (contract, invoice, customs declaration, foreign exchange collection), tax compliance without dispute, and meet the platform's single-store independence requirements.
• Disadvantage:High management costs (separate accounting for each store) and complex cross-border funds control.

Option 2: Store cluster model (lowest cost, suitable for more than 10 stores)

• 流formula::Unified purchasing by domestic exporting companies → 0110 customs clearance to Hong Kong companies → capital flow back to domestic companies → sales in platform stores.
• Advantage:Mature process, low cost, anti-correlation, single customs declaration covering multiple stores, no need for multi-company structure.
• Disadvantage:Discrepancies between platform sales data and domestic “zero declarations” can lead to tax inquiries.

Option 3: Offshore Subsidiary Model (Exclusive to Large Enterprises)

• 流formula::Domestic parent company → 0110 Customs clearance to overseas subsidiary → Subsidiary is responsible for overseas warehouse operation and terminal sales.
• 优势::Fully compliant, autonomous control of funds, suitable for head enterprises with globalized layout.
• Disadvantage:Complex architecture and extremely high maintenance costs make it difficult for SMEs to get off the ground.

6,0110 Model Risk Prevention and Control: Avoiding the 5 Minefields

1. Minefield 1: False offshore buyers (highest risk)

• Risk: Directly using Amazon / platform as the customs clearance buyer, without real B2B transaction background, recognized as tax fraud, facing recovery of tax refund, fines, criminal liability.
• Prevention and control: We must set up a Hong Kong company / overseas subsidiary as the real buyer, to ensure that the contract, the receipt of foreign exchange letterhead consistent.

2. Minefield 2: Documentary inconsistencies (the area hardest hit by tax refund failures)

• Risk: Customs declaration, input invoice, contract, bill of lading do not have the same name, HS code, quantity and amount, and the tax refund will be rejected.
• Prevention and control: Pre-examination of the draft list before customs clearance to ensure that all the documentary information is completely matched, and that the input invoice corresponds to the exported goods one by one.

3. Minefield 3: False invoicing of inputs (focus of strict regulation)

• Risk: In order to obtain tax rebate, false VAT invoices are issued. Under Golden Tax IV, the tax system automatically compares the input and output data, which is very easy to be audited.
• Prevention and control: Upstream suppliers must be compliant, obtain real input invoices, and eliminate false or substitute invoices.

4. Minefield 4: Non-compliance in the collection of foreign exchange (break in financial flows)

• Risks: overseas buyer's payer's head is not consistent with the counterparty of customs declaration, delayed collection of foreign exchange, false collection of foreign exchange, unable to refund or recovered tax refund.
• Prevention and control: strictly according to the contract agreement to collect foreign exchange, the payer must be the counterparty of customs clearance (Hong Kong companies), retain the collection of foreign exchange water bill for inspection.

5. Minefield 5: Modal mismatch (B2C hard report 0110)

• Risk: Pure B2C business (no overseas B-side buyers) hard reporting 0110, the transaction background is not established, and the customs/taxes will recognize it as an inaccurate declaration.
• Prevention and control: B2C business is prioritized to choose 9810 mode, or build a compliant B2B2C structure before reporting 0110.

七,In summary: 0110 is a “tax refund moat” for big sales.”

In 2026, the cross-border e-commerce industry enters the deep water of compliance, and stable tax rebate and capital security become the core competitiveness of sellers' survival. 0110 mode is still the preferred mode of customs clearance and tax rebate for cross-border e-commerce sellers by virtue of the advantages of mature policy, stable tax rebate and strong versatility; and small and medium-sized sellers can give priority to choosing 9810 mode to lower the threshold, and then switch to 0110 after the scale has been enlarged.

Lastly, a reminder that the core of the 0110 model is a compliance structure + three streams of integrationIn addition, do not fictionalize transactions and invoices for the sake of tax refunds. Under the supervision of Golden Tax Phase IV and Big Data, compliance is the way to save money in the long run.

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