In 2026, new policies on export tax rebates continue to be tightened, with a comprehensive tightening of three key regulatory measures: digital audits, strict cross-checking of the “three flows,” and the treatment of overdue applications as domestic sales. Export tax rebates are no longer a “sure-fire profit” policy benefit. Recently, tax and customs authorities have successively exposed four major cases of tax fraud resulting in penalties, involving massive tax recoveries, multiple individuals sentenced to prison, and companies having their tax rebate eligibility revoked — — This serves not only as a strong warning but also as a clear signal: compliance is the only foundation for export tax rebates; “easy money” leads to pitfalls, and violations result in back taxes, fines, and credit blacklisting.

“Did you get that text message?”—Starting in April 2026, a large number of cross-border e-commerce sellers in Shenzhen, Yiwu, and Dongguan began receiving notices from the tax authorities summoning them for interviews. This is not an isolated incident; it marks the official launch of the fourth round of cross-border tax compliance crackdowns. This time, the focus is squarely on discrepancies in platform data reporting.

At the end of 2025, a cross-border e-commerce company with annual sales exceeding 100 million exported a batch of home furnishings to an overseas warehouse in the United States via the 9810 model, with a declared customs value of 10 million yuan and a tax refund rate of 13%. Under the ”tax refund upon departure” policy, a preliminary tax refund of 1.3 million yuan was credited to the company’s account within four business days—a clearly visible improvement in capital efficiency compared to the three- to six-month reimbursement cycle under the traditional model.

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.

今天我们聚焦所有外贸人必懂、至今无可替代的核心报关方式——0110一般贸易。
跨境电商新模式层出不穷，很多卖家都有一个疑问：0110一般贸易是不是过时了？现在还有必要做吗？给大家最明确的答案：完全没有过时！