Anyone involved in cross-border e-commerce has likely noticed a clear trend over the past two years: platforms are becoming stricter, tax regulations are getting more detailed, and financial transparency is increasing. In the past, many sellers felt that:
”As long as the goods can be shipped, the money can be recovered, and the tax refund can be obtained, that’s all that matters." But now, even a single mistake in entering a regulatory code could lead to: a failed tax refund, anomalies in the annual tax settlement, an unexplained foreign exchange issue, classification as domestic sales under code 13%, additional tax payments, conflicts between customs and tax data, and an increased risk to store operations.

Today, we’re focusing on the core customs clearance method that every foreign trade professional must understand—and which remains irreplaceable to this day—: 0110 General Trade.
With new cross-border e-commerce models emerging all the time, many sellers are wondering: Is the 0110 general trade model outdated? Is it still worth pursuing today? Here’s the clearest answer: It’s definitely not outdated!

Over the past two years, the biggest change in the cross-border e-commerce industry has not been platform traffic or advertising costs. Rather, it is this: the logic behind tax regulation has completely changed. Particularly starting in 2026, as the “Golden Tax Phase IV” initiative, platform data sharing, CRS 2.0, and big-data-driven penetrative oversight continue to advance, many cross-border sellers are suddenly realizing that business models that used to work are now becoming increasingly risky.

Recently, a document titled “Guidelines on Tax-Related Issues for Cross-Border E-Commerce Enterprises” has been circulating rapidly within the industry. At the same time, tax authorities in some regions have begun conducting risk assessments of cross-border sellers, and many companies have received calls from tax officials. This indicates that the long-standing “gray area” in the cross-border e-commerce sector is now being systematically regulated.

2026 起，跨境行业将正式进入“查账时代”这意味着：未来跨境电商的税务逻辑，会逐渐和国内正规贸易统一。简单说就是：按真实利润计税。也就是：收入成本费用利润全部都需要有完整凭证支撑。这对很多卖家来说，会是一次巨大变化。