Recently cross-border circle circulated a "cross-border e-commerce enterprises tax-related issues related to the caliber", it is reported to have been issued by the State Administration of Taxation to the provincial and municipal tax bureaus, some areas (such as Longhua, Shenzhen) has begun to take the initiative to map the seller's tax situation. The core content of the document mentioned: historical old accounts, it is possible to be approved by 2% taxable income rate to make up the tax; but from 2026 onwards, it will be fully switched to the checking of accounts. The two things put together mean that now is a critical transition window.

Cross-border e-commerce business is developing rapidly, and many sellers ignore the importance of fiscal and tax compliance in the rapid expansion, resulting in the accumulation of subsequent risks. Today we will sort out the seven key points of cross-border e-commerce fiscal and tax compliance to help you operate in both a robust and compliant manner.

There is no such thing as “absolute compliance” when it comes to customs declaration methods—only whether a method is “appropriate.” The 9810 code is not a one-size-fits-all compliance template, and the 0110 code is by no means an obsolete option. Aligning with the actual nature of your business is the core of cross-border customs declaration compliance! Today, using the simplest language possible, I’ll thoroughly explain the differences between 0110 and 9810, the pitfalls to avoid, and the logic behind choosing the right method—all in one go. Whether you’re a seasoned Amazon seller or a newcomer to cross-border e-commerce, after reading this, you’ll be able to accurately select the right customs declaration method and avoid tax and compliance pitfalls.

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.

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.

而 2026 年当下，绝大多数亚马逊、多平台店群卖家，最终都不约而同锁定了 0110 一般贸易出口模式。