{"id":17672,"date":"2026-09-11T09:53:34","date_gmt":"2026-09-11T01:53:34","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/17672"},"modified":"2026-09-11T09:53:34","modified_gmt":"2026-09-11T01:53:34","slug":"9810%e6%b5%b7%e5%a4%96%e4%bb%93%e7%a6%bb%e5%a2%83%e9%80%80%e7%a8%8e%e6%96%b0%e6%94%bf%e5%88%b0%e5%ba%95%e6%80%8e%e4%b9%88%e7%94%a8%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/17672","title":{"rendered":"How Exactly Do You Use the New Policy on Outbound Tax Refunds at the 9810 Overseas Warehouse?"},"content":{"rendered":"
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<\/p>\n

A-Lin, who runs a home furnishings business, shipped a large batch of goods to a U.S. overseas warehouse in 2026. She watched as her export tax rebates were delayed\u2014because under the old rules, she had to wait until the goods were sold overseas before she could file a claim, tying up her funds for nearly half a year.<\/p>\n

She was unaware that Announcement No. 3 of 2025 issued by the State Taxation Administration had already been implemented nationwide: for cross-border e-commerce exports to overseas warehouses (customs code 9810), the principle of \u201ctax refund upon departure, with final settlement upon sale\u201d applies, meaning that as soon as goods are declared and cleared for export, businesses can receive an advance tax refund.<\/p>\n

This article clearly explains the filing logic behind the new 9810 policy, who stands to benefit the most, and common pitfalls to avoid. It\u2019s recommended reading for cross-border sellers using overseas warehouses.<\/p>\n

01<\/p>\n

What Exactly Has Changed Under the New Policy?<\/p>\n

Old Rule: Goods in overseas warehouses could only be declared for export tax rebates after they were actually sold, resulting in slow cash flow. The new rules are based on the \u201cAnnouncement of the State Taxation Administration on Matters Concerning Support for the Development of Cross-Border E-Commerce Export Warehouses and Export Tax Rebates (Exemptions)\u201d (State Taxation Administration Announcement No. 3 of 2025), which was adopted in 2025 and implemented nationwide.<\/p>\n

The key change in a nutshell: Once goods have cleared customs for export, export tax refunds (or exemptions) can be claimed based on the export customs declaration. For goods that have been sold, refunds are processed according to current regulations; for unsold goods, an \u201cadvance export tax refund\u201d is processed first, with final settlement to follow later. The timing of tax refunds has been significantly brought forward.<\/p>\n

The benefits of these policies are already taking effect: As of June 2026, Chongqing had processed cumulative advance tax refunds for exports from overseas warehouses totaling over 4 million yuan; in Huizhou, Shanghai, Zhejiang, and other regions, the process has been successfully implemented, with the tax refund cycle for compliant companies reduced to within three business days.<\/p>\n

02<\/p>\n

How do I file a claim?<\/p>\n

Step 1: Customs Declaration and Export: Export using supervision mode 9810 and obtain the customs declaration form. Step 2: Determine whether the goods have been sold: For sold goods, follow the standard tax refund (or exemption) procedure; for unsold goods, mark \u201cOverseas Warehouse Pre-Refund\u201d with business type code HWC-YT and process a pre-refund first.<\/p>\n

Step 3: Follow-up Accounting: Once the goods have actually been sold, perform tax calculations to determine any overpayments or underpayments. Manufacturing and foreign trade companies must each use separate declaration numbers and separate reference numbers when filing for advance tax refunds; these should not be mixed in with regular tax refunds.<\/p>\n

Key Point: If no distinction is made, the system will treat all items as unsold and process them uniformly as pre-refunds. Therefore, clearly mark items as \u201csold\u201d or \u201cunsold\u201d at the time of shipment to avoid having to redo the accounting later.<\/p>\n

If you\u2019re facing a similar situation\u2014trying to get the 9810 \u201cTax Refund Upon Departure\u201d process to work with an overseas warehouse, struggling to distinguish between advance refunds and tax calculations, or worried that your declaration might be rejected\u2014feel free to scan the QR code to add Qicaiying\u2019s online customer service (WeChat\/Phone: 18620388671). We\u2019ll help you reconcile your cross-border e-commerce tax refund ledger once and for all. Feel free to scan the QR code to contact Qicaiying\u2019s online customer service (WeChat\/Phone: 18620388671), and we\u2019ll help you sort out this entire process from start to finish.<\/strong><\/p>\n

<\/p>\n

Scan the QR code to add Qicaiying\u2019s online customer service<\/p>\n

03<\/p>\n

Who Benefits the Most?<\/p>\n

Sellers with heavy inventory in overseas warehouses stand to benefit the most: with goods tied up in overseas warehouses and slow inventory turnover, the \"outbound-upon-return\" policy frees up cash flow\u2014effectively using tax payments for interest-free working capital. Sellers of lightweight, small items via direct mail (9610), who already have fast sales cycles, benefit relatively less.<\/p>\n

In 2026, commerce, customs, and tax authorities in multiple regions jointly introduced measures to streamline procedures: In Shanghai, on-site inspections for enterprises applying for the 9810 procedure for the first time will be completed within 10 business days of receiving the application; in Huizhou, a \u201cwhitelist\u201d for advance tax refunds under the 9810 procedure was introduced, reducing the processing time for compliant enterprises to 3 days.<\/p>\n

In a nutshell: The higher the proportion of overseas warehouses and the larger the inventory, the greater the cash flow benefits of the new 9810 policy. This is the most practical strategy for ensuring compliance and reducing costs in cross-border e-commerce in 2026.<\/p>\n

04<\/p>\n

Three Pitfalls to Avoid<\/p>\n

Pitfall 1: Failing to distinguish between sold and unsold goods, treating all as eligible for tax refunds and then forgetting to reconcile the figures, resulting in tax discrepancies later on. Pitfall 2: Manufacturing and foreign trade companies using the wrong declaration numbers, causing tax refunds to be rejected and requiring resubmission. Pitfall 3: Exporting via purchase orders or making purchases without invoices\u2014these practices are non-compliant to begin with, and even the new policy cannot remedy them.<\/p>\n

Another reality: By 2026, the fixed-rate and audited tax collection methods for cross-border e-commerce will be fully phased out, and tax refunds for overseas warehouses will instead become a key strategy for compliance and cost reduction. Don\u2019t just focus on \u201ctax savings\u201d; make sure all four flows\u2014contracts, funds, invoices, and goods\u2014are in order.<\/p>\n

Reminder: The 9810 advance tax refund follows the principle of \u201crefund upon departure, with sales accounted for later\u201d; this does not mean you can ignore it. The subsequent accounting process is what completes the compliance cycle\u2014do not treat the advance refund as the end of the process.<\/p>\n

<\/p>\n

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05<\/p>\n

How to Use the New Stabilization Policy<\/p>\n

First, declare customs upon shipment: Shipments from overseas warehouses use the 9810 code, and you\u2019ll qualify for a preliminary tax refund as soon as the goods leave the country. Second, clearly mark sold and unsold items: Declare them separately\u2014don\u2019t wait until the annual tax settlement to make corrections.<\/p>\n

Third, getting on the whitelist: Compliant companies proactively coordinate with tax authorities to secure a three-day tax refund cycle. Fourth, consistency of the four flows: Tax refunds for overseas warehouses are also subject to audits; purchases without invoices and export transactions based on fake invoices will still lead to problems.<\/p>\n

In a nutshell: The new 9810 policy in 2026 moved the \u201ctax refund timing\u201d from after the sale to the time of departure. Whoever streamlines the process first gains an extra source of cash flow. Overseas warehouses aren\u2019t a cost burden; when used correctly in line with the policy, they act as a financial lever.<\/p>\n

<\/p>\n

Scan the QR code to add Qicaiying\u2019s online customer service<\/p>\n

\u2014\u2014 E N D \u2014\u2014<\/p>\n

\n

\ud83d\udccc Recommended Articles from Previous Issues<\/p>\n

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\ud83d\udd17 Who is responsible for withholding income tax on live streamers' commissions?<\/a><\/p>\n

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\ud83d\udd17 How do you decide between HSBC and BOC for opening an account?<\/a><\/p>\n

\ud83d\udd17 How much does it actually cost for a Hangzhou-based company to register a Hong Kong company?<\/a><\/p>\n<\/div>\n

<\/p>\n

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As a professional one-stop business service platform, Qicaiying is committed to providing our clients with high-quality services, including mainland company registration, Hong Kong company registration, offshore company registration, bookkeeping and tax filing, annual reviews and audits, corporate bank account opening, financial and tax compliance, equity structuring, ODI filing, cross-border e-commerce services, Hong Kong residency, immigration, and study abroad\u2014all designed to support businesses in their global expansion. Feel free to add me on WeChat (phone number and WeChat ID are the same: 18620388671) for inquiries at any time.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

A-Lin, who runs a home furnishings business, shipped a large batch of goods to a U.S. overseas warehouse in 2026. She watched as her export tax rebates were delayed\u2014because under the old rules, she had to wait until the goods were sold overseas before she could file a claim, tying up her funds for nearly half a year.<\/p>","protected":false},"author":18,"featured_media":17671,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,18,64],"tags":[1551,1552,1301,444,277,36],"class_list":["post-17672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allguide","category-recomguide","category-gf-tax-compliance","tag-1551","tag-vat","tag-1301","tag-444","tag-277","tag-36"],"yoast_head":"\n9810\u6d77\u5916\u4ed3\u79bb\u5883\u9000\u7a0e\u65b0\u653f\u5230\u5e95\u600e\u4e48\u7528\uff1f - \u4f01\u8d22\u76c8<\/title>\n<meta name=\"description\" content=\"%\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qicaiying.cn\/en\/archives\/17672\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"9810\u6d77\u5916\u4ed3\u79bb\u5883\u9000\u7a0e\u65b0\u653f\u5230\u5e95\u600e\u4e48\u7528\uff1f - 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