Store group frequently associated, tax refund is difficult?90% Amazon store group sellers, the last are silently selected 0110 mode
Published: 2026-04-29

Owners of cross-border e-commerce store networks all agree on one thing: choosing the right customs clearance model can save hundreds of thousands in costs, avoid the risk of account suspension due to account association, and ensure tax compliance.

The market is flooded with all sorts of cross-border customs clearance models—9610, 9810, 1039, 0110—and the policies are hyped to the skies, but very few of them actually work well in practice.

As of 2026, the vast majority of sellers on Amazon and multi-platform store networks,In the end, they all independently settled on the 0110 general trade export model.

Many people think it’s just a conservative choice, but in reality, it’s the optimal strategy for survival in light of the platform’s rules, the practicalities of tax refunds, and the regulatory oversight under the Golden Tax Phase IV initiative.

Today’s In-Depth Analysis: 0110—Why Does It Outperform Other Models? How Should Sellers of Different Sizes Structure Their Operations? Where Are the Compliance Red Lines?

Summary of this article:

I. The Four Major Cross-Border Customs Clearance Models: The Winner Has Long Been Determined

II. Addressing Sellers’ Three Major Pain Points: The Core Logic Behind Why 0110 Has Become a Standard Feature in Store Networks

III. Three Main Implementation Architectures, Tailored to Different Seller Sizes

IV. Strictly Adhering to the Bottom Line Under the Fourth Phase of the Golden Tax System: All Three Elements of the Closed-Loop System Are Indispensable

V. Summary

"one" radical in Chinese characters (Kangxi radical 1),The Four Major Cross-Border Customs Clearance Models Have Long Been Ranked in Order of Effectiveness

Many sellers fall into pitfalls because they only pay attention to policy announcements without considering how they’re actually implemented. Let’s start byA thorough analysis of the underlying weaknesses of the four mainstream models—understand at a glance why other models can’t rise to the challenge.

Modeltake
9610 This is only suitable for the small-package direct-to-consumer model, focusing on shipping small items for individual retail customers. It does not support overseas warehouse stocking or bulk inventory distribution at all. Sellers operating store clusters or premium overseas warehouses can skip this entirely—it simply doesn’t fit their business model.
1039 There is an annual sales cap, and the program is limited to designated pilot regions. It’s barely usable for small sellers, but once a store grows in scale and sales increase, it immediately hits the ceiling, making it completely unusable for large-scale store networks.
9810 While the policy appears to offer substantial benefits, the biggest problem is that implementation standards vary across regions, the tax refund process is cumbersome, and there are significant uncertainties regarding its actual implementation. Many sellers have discovered after entering the market that, although tax refunds seem possible, the process involves multiple layers of approval and takes a long time—and in some cases, they don’t even receive the full refund, which only adds to their financial costs.
0110 No product category restrictions, no sales volume limits, no regional pilot program constraints, and a standardized, well-established tax refund process nationwide. Suitable for all business models, including overseas warehouses, multi-store inventory distribution, and premium brands,Highest fault tolerance, greatest stability, and widest range of applicable scenarios.

Once you understand the differences, it becomes clear: it’s not that sellers prefer to play it safe, but that the other three models have inherent shortcomings,It simply cannot support the long-term development of a large-scale network of stores.

,Addressing Sellers’ Three Major Pain Points: The Hard-Core Logic Behind Why 0110 Has Become a Standard Feature in Store Networks

1. Break the store association to protect your account’s lifeline

Platforms such as Amazon are cracking down more and more strictly on investigations into linked stores. Once a link is confirmed, the consequences range from traffic restrictions in mild cases to mass account suspensions in severe cases, leaving sellers with multiple store networks to lose everything overnight.

Modes such as 9810 have a fatal flaw:MostEach store must file customs declarations and register separately....The store's identity is too obvious, making it extremely easy for the platform to detect and link related information.

The biggest advantage of the 0110 mode is:Revenue from multiple stores can be consolidated under a single domestic company for centralized customs declaration.Minimizing traces of association between individual stores at the customs clearance level and reducing the likelihood of the platform’s risk control system flagging them at the source are the key strategies for preventing association among store groups.

2. Significantly reduce operating costs, which directly boosts profits

Anyone who runs a network of stores knows that each store requires separate customs declarations and separate processing procedures, resulting in layered costs for customs, finance, labor, and bookkeeping. The more stores you have, the higher these redundant costs become.

0110 Supports centralized customs declaration and unified tax refund processing,There’s no need to go through the process store by store. Here’s a real-world example from the industry: A group of about 10 medium-sized stores can save hundreds of thousands just on annual labor costs for customs clearance, finance, and process management. With profit margins in cross-border e-commerce becoming increasingly slim, these savings translate directly into pure profit.

3. Tax refunds are stable and manageable, with no uncertainties regarding implementation.

For cross-border sellers, a significant portion of their profits depends on export tax rebates. Policies vary by region for the 9810 procedure; the 1039 procedure has quota restrictions; and the 9610 procedure offers little room for large tax rebates. Only the 0110 general trade tax rebate system is the most comprehensive.

Standardized processes, transparent reviews, and predictable payment cycles—no need to gamble on policy changes or navigate hidden regional rules—making it ideal for long-term, stable business planning.

surname San,Three Main Implementation Architectures, Suited for Sellers of Different Sizes

Choosing the right model is just the first step; building the right business architecture is the key to compliance and cost savings. Currently, there are three mainstream, mature solutions in the industry, each tailored to different store sizes and compliance requirements.

Option 1: Multi-Store Consolidation Architecture (Saiwei 1.0)

  • Suitable for: Large store networks with 10 or more stores, and sellers seeking a low-cost transition
  • Process: Various stores on the platform → Centralized bulk purchasing by a domestic export company → Customs clearance for export via 0110 → Transshipment through a Hong Kong company → Compliance-based repatriation of funds
  • Advantages: Extremely streamlined process, lowest cost, and completely avoids platform affiliation—ideal for stores that list large volumes of products across multiple store groups.
  • Weakness: There are discrepancies between the platform’s sales data and domestic tax filing data, which poses a long-term risk of tax audits. This approach is suitable for sellers seeking a short-term transition or with minimal compliance requirements.

Option 2: Hong Kong Company Resale Structure (Saiwei 2.0)

  • Suitable for: 3–5 medium-sized store groups and boutique sellers who prioritize financial and tax compliance
  • Supply Chain: Domestic supply chain → 0110 Customs declaration to a Hong Kong company → Resale by the Hong Kong company to stores on various platforms → Independent, compliant customs declarations for each store
  • Advantages: Perfectly resolves data discrepancies, ensures a closed-loop financial and tax logic, complies with the regulatory requirements of the Golden Tax Phase IV initiative, and balances anti-affiliation measures with compliance.
  • Drawbacks: Accounting and maintenance costs for Hong Kong companies have risen slightly, and cross-border fund transfers are somewhat more complex. It is currently the preferred solution for mid-sized boutique sellers.

Option 3: Overseas Local Store Structure

  • Suitable for: Brand sellers with high average order values and large-scale sellers deeply rooted in overseas local markets
  • Process: Overseas local entity handles sales → Domestic entity declares customs under commodity trade code 0110 and receives payment
  • Advantages: Completely sever the link between domestic and overseas data; ensure full compliance with fund flow and goods flow regulations; and avoid all tax and platform risk control risks.
  • Drawbacks: Overseas companies have high maintenance costs and significant annual operating expenses, making them suitable only for established sellers with long-term brand strategies.

,Sticking to the Bottom Line Under the Fourth Phase of the Golden Tax System: All Three Elements of the Closed-Loop System Are Indispensable

By 2026, tax audits, customs oversight, and platform risk control systems will have long since integrated their data; we are no longer in the era of sloppy bookkeeping and haphazard customs declarations. Regardless of which 0110 architecture you choose, you must strictly adhere to the compliance baseline of the “three-stream” closed-loop:

  1. Goods Flow:Sourcing → Customs Clearance for Export → Inbound to Overseas Warehouse → Platform Sales—fully traceable throughout the entire process, with all required documentation in order;
  2. Cash Flow:Payments for domestic procurement → Receipts from overseas sales → A clear path for cash flow, with no hidden off-the-books transactions;
  3. Invoice Flow:Purchasing invoices, customs declarations, sales data, and tax refund documents are all matched one-to-one and are logically consistent.

At the same time, please remember: refuse to use low-cost, falsified customs declarations; refuse to route funds through shell companies in Hong Kong; and refuse to discard documents carelessly. Be sure to retain all relevant records for at least ten years and conduct regular financial and tax health checks.

,summarize

It’s never been that sellers have a preference for 0110; rather, after the industry has weeded out the rest, what remains are the options best suited to reality.

9610 is limited in business formats, 1039 is restricted in scale, and 9810 faces implementation challenges; only the 0110 general trade model meets the four core requirements of anti-affiliation measures, low costs, stable tax rebates, and strong adaptability.

By 2026, the era of unregulated growth in cross-border e-commerce will be long gone. Faced with the triple pressures of account suspension risks, tax audits, and shrinking profit margins, choosing the right customs clearance model, establishing a sound business structure, and ensuring compliance with the “three flows” will be the core fundamentals for multi-store sellers to survive in the long term and remain profitable.

Reply with [0110 Compliance] [Hong Kong Company Registration] to have a financial and tax advisor conduct a free one-on-one risk assessment for you and generate a personalized “2026 Cross-Border E-Commerce Compliance Remediation Plan.”

Tags:
  • Cross-border e-commerce 0110 model
  • 0110 mode
  • 0110 Export model
  • 0110 General trade
  • Cross-border e-commerce taxation
  • Cross-border e-commerce compliance
  • Hong Kong company
  • Hong Kong Company Registration