The General Administration of Customs Bulletin No. 24 of 2026 has officially landed:
When the return of cross-border e-commerce retail export commodities (9610 mode) occurs, it is no longer mandatory to return to the original export customs, and the return shipment can be processed for entry at any one of the nation's customs ports carrying out cross-border e-commerce business.
In a phrase: goods come in from wherever it is convenient to do so.

9810 is not a universal scale board, 0110 is by no means an elimination option, matching their own business substance, is the core of cross-border customs compliance! Today, we will use the most common language, the difference between 0110, 9810, pit avoidance points, choose the logic of a one-time speak through, whether it is an old Amazon seller or cross-border novice, after reading can accurately choose the right way to declare customs, avoid tax and compliance minefield.

在跨境电商监管趋严、利润变薄的 2026 年，0110 一般贸易 + 香港公司的 B2B2C 架构，已从 “可选方案” 变为60% 以上中大型卖家的标配。

它既是拿最高 13% 出口退税的核心路径，也是解决收汇合规、规避税务风险的底层支撑，更是店群卖家突破 “一主体一店” 限制的合规钥匙。

Cross-border e-commerce ”reckless era” is finally coming to an end. Hanging over the heads of countless cross-border sellers tax ”sword of Damocles”, in 2026 officially fell.

Recently, the State Administration of Taxation's cross-border e-commerce tax collection and management caliber has been issued to the provincial and municipal tax bureaus, Shenzhen, Fujian and other places have taken the lead in opening the seller's mapping and policy propaganda.” The era of ”authorized levy” and ”checking and levying" parallelism has opened, which means that the final window to clean up the old historical accounts has arrived.

In the face of the new regulations, some people are glad to usher in the buffer period of low tax rate, while some people are shivering due to the past sloppy mode of ”buy order export” and ”shell company”. This article will provide you with a hardcore dismantling of the underlying logic of the new policy, and provide you with a set of safe landing compliance transformation program.

In today's strict tax regulatory environment, corporate tax compliance is no longer an optional choice, but a lifeline for business survival and development. Many entrepreneurs have devoted their efforts to make their enterprises bigger and stronger, but they have paid a heavy price for neglecting tax compliance issues. If they are not, they will face tax penalties and back taxes; if they are not, they will be affected by the creditworthiness of their enterprises and even be held legally liable. In this article, we will systematically sort out the six key areas of tax compliance to help enterprises build a healthy tax system.