Just now! Another enterprise planted in the “public to private” on! The owner of a trading company to facilitate the frequent use of the company's account to transfer money to a personal card, did not fulfill any declaration process, in just one year [...].

In the recent month, a large number of Amazon / Overseas Warehouse sellers in Shenzhen, Guangzhou and Yiwu encountered the same nightmare:

0110 Customs declaration → tax refund rejected → make up information → rejected again → tax delayed → cash flow is dragged alive.

Many sellers are confused: they used to report like this all the time and could be refunded; now they suddenly can't? In the end, is the tax bureau stuck strict, or customs broker messy report, or their own business model itself is “non-compliance”?

Today to put words thoroughly: 2026, overseas warehouse stocking with 0110 customs declaration, the essence of the “business counterfeiting”, tax rebates are rejected is inevitable, the future will also be involved in the income tax, foreign exchange, gold tax four big data audits.

This article combines the latest policy in 2025-2026 (General Administration of Taxation Announcement No. 3 of 2025, General Administration of Customs Announcement No. 167 of 2024), from the policy kernel, operation pain points, declaration process, risk prevention and control of four dimensions, dismantle the 9810 tax rebate of the “logic of earning money” and “guide to avoid pitfalls” to help you understand the rules and comply with the tax rebate. Pit avoidance guide", to help you understand the rules, tax rebate compliance.

In the cross-border e-commerce overseas warehouse stocking has become mainstream today, 9810 (cross-border e-commerce export overseas warehouse) mode by virtue of the core advantages of “single before, goods first + departure that is the tax rebate”, has become the first choice of Amazon FBA, third-party overseas warehouses, self-built warehouses sellers of the first choice of compliance. However, the 9810 process is long, many nodes, strict compliance requirements, many sellers are still stuck in the record, customs clearance, tax rebates and other key links.

At a time when cross-border e-commerce compliance is fully popularized, 9810 overseas warehouse stocking export mode is officially defined as the core development direction of cross-border e-commerce export. Compared with the traditional general trade, 9810 mode is suitable for cross-border sellers“ core business logic of ”stocking overseas first and retailing online", which perfectly fits the refined operation scenario of overseas warehouses.

However, looking at the current situation of the industry, even if the policy has been in place for many years, the vast majority of cross-border sellers are still cautious and wait and see, do not dare to large-scale landing use.

The root of the problem: 9810 only has a unified policy framework, but there is no national unified implementation standard. Customs pricing, invoicing rules, revenue recognition, cost deduction, capital pooling, compliance definition of the six core aspects of the existence of a large number of practical BUG, tax, customs supervision around the caliber of the different, to the seller to bring a very high financial and tax risks.