{"id":9715,"date":"2026-04-30T11:18:07","date_gmt":"2026-04-30T03:18:07","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=9715"},"modified":"2026-04-30T11:18:08","modified_gmt":"2026-04-30T03:18:08","slug":"%e4%b8%80%e6%96%87%e5%90%83%e9%80%8f0110%e4%b8%8e9810%ef%bc%81%e8%b7%a8%e5%a2%83%e5%8d%96%e5%ae%b6%e9%81%bf%e5%9d%91%e6%8c%87%e5%8d%97%ef%bc%8c%e9%80%89%e5%af%b9%e6%8a%a5%e5%85%b3%e6%96%b9%e5%bc%8f-2","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/9715","title":{"rendered":"Cross-border sellers to avoid the pit guide, choose the right customs declaration less millions of detours!"},"content":{"rendered":"

Amazon sellers must see the misunderstanding: go 9810 to comply, 0110 is \u201cnon-compliance\u201d?<\/strong><\/h2>\n\n\n\n

Recently received a number of Amazon sellers consulting, almost all have the same confusion - always listen to peers say, do not go 9810 Amazon export, not 100% compliance, and even think that the 0110 this traditional customs declaration has been \u201coutdated\u201d \u201cnon-compliance\u201d, do not dare to use easily. But the truth is far more pragmatic than rumors: customs declaration is not \u201cabsolutely compliant\u201d, only \u201cfit or not\u201d. 9810 is not a universal scale board, 0110 is by no means an option.Matching the substance of one's business is the core of cross-border customs declaration compliance<\/strong>! Today, in the most plain language possible.To explain the difference between 0110 and 9810, the pitfall avoidance points, and the logic of choice all at once.<\/strong>Whether you're an old Amazon seller or a cross-border novice, you'll be able to accurately choose the right customs declaration and avoid the tax and compliance minefield after reading this.<\/p>\n\n\n\n

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First, first understand: 0110 and 9810, in the end what is it?<\/strong><\/h1>\n\n\n\n

Many sellers are entangled in how to choose between the two, the essence is not eaten through their application of the scene - the two core positioning is different, adapted to different business models, there is no \u201cwho is better and who is worse\u201d.<\/p>\n\n\n\n

(i) 0110: Traditional general trade, \u201csteady hand option\u201d for cross-border exports\u201d<\/h2>\n\n\n\n

0110 is the full name of \u201cgeneral trade\u201d, which is the current name for cross-border exports.Most widely used and mature process<\/strong>There is no one way to regulate customs clearance. Its core adaptation scenario is:Selling large quantities of goods to offshore companies in a single transaction (pure B2B transaction)<\/strong>For example, domestic factories supplying to foreign wholesalers, cross-border sellers shipping in bulk to overseas distributors. Key point: To declare customs with 0110, there must be an offshore company as the purchaser (i.e. buyer). This is why many Amazon sellers doing cross-border retail (B2C) will meet the 0110 customs declaration requirements by grafting a Hong Kong company. Before the launch of 9610, 9710, 9810 and other cross-border exclusive regulatory models, 0110 was the \u201conly choice\u201d for almost all sellers to export their goods, and even now, it is still one of the core customs declaration methods for headline sellers.<\/p>\n\n\n\n

(ii) 9810: cross-border e-commerce export overseas warehouse, tax rebate \u201cnew options\u201d<\/h2>\n\n\n\n

9810 full name \u201ccross-border e-commerce export overseas warehouse\u201d, is for cross-border e-commerce overseas warehouse hoarding mode launched regulatory approach, the biggest policy dividend is:Starting from January 27, 2025, export through 9810 can enjoy the policy of \u201cDeparture Advance Tax Refund + Sales Recalculation\u201d.<\/strong>, which can effectively alleviate the pressure on business capital. To explain this policy in layman's terms, it is a 3-step process:Domestic shipments:<\/strong>Ship goods in bulk to foreign warehouses (e.g., Amazon FBA warehouses, third-party overseas warehouses);Departure Advance Tax Refund:<\/strong>Once the goods are out of China Customs, with the customs declaration and other related documents, you can apply for a refund of 70%-90% tax (equivalent to getting the tax refund funds in advance);Sales re-accounting:<\/strong>At the latest by April 30 of the following year, the amount of tax refund will be more than refunded according to the actual sales of goods.Here we highlight 3 common scenarios of \u201csales re-accounting\u201d to avoid sellers stepping on the pit:<\/strong>Sold and in the same amount:<\/strong>There is no need to make up for the tax refund and the tax refund closure is completed directly;Sold but with a difference in amount:<\/strong>For example, if the advance tax refund is $90,000 and the actual refund should be $100,000, a retroactive refund of $10,000 will be required; conversely, the excess refund will need to be returned to the IRS;Unsold:<\/strong>You need to return the full amount of the advance tax refund that you have received, and then file a new tax refund when the goods are actually sold.Special reminder:<\/strong>In practice, most cross-border sellers have hundreds of thousands or even tens of thousands of SKUs in their hands, and if they want to accurately differentiate between \u201csold goods\u201d and \u201cinventory goods\u201d, they need to be supported by a powerful ERP management system with accurate data. If you rely solely on manual records or Excel table statistics, it is not only time-consuming and labor-intensive, but also prone to errors and omissions, leading to deviations in tax rebate accounting and triggering tax risks.<\/p>\n\n\n\n

Second, the core comparison: 0110 and 9810, in the end, where is the difference?<\/strong><\/h1>\n\n\n\n

Many sellers can not tell the difference between the two, always feel that \u201cchoose the expensive, choose the new one is right\u201d, in fact, it is not. The following table clearly compares the core differences between the two, covering regulation, logistics, tax rebates, foreign exchange collection and other key dimensions, at a glance:<\/p>\n\n\n\n

comparison dimension<\/strong><\/th>0110 (General Trade)<\/strong><\/th>9810 (cross-border e-commerce export overseas warehouse)<\/strong><\/th><\/tr><\/thead>
Regulatory core<\/td>Traditional B2B bulk export, mature and stable process<\/td>Cross-border e-commerce overseas warehouse stocking, adapting to B2C retail scenarios<\/td><\/tr>
Cargo Flow<\/td>Domestic company\u2192Overseas company (e.g. Hong Kong company)\u2192Overseas warehouse\/buyer, need to graft overseas company<\/td>Domestic companies \u2192 direct shipment to overseas warehouses, no need for intermediary overseas companies to graft<\/td><\/tr>
Tax Refund Materials<\/td>Need to provide export contracts, invoices, customs declarations and other complete materials, the process is fixed<\/td>No export contract can be replaced with overseas warehouse booking form, warehouse rental contract, etc., which need to be supplemented with sales vouchers and store back-office orders (to support the authenticity).<\/td><\/tr>
Tax rebate model<\/td>Regular tax refunds, goods exported, declared when all documents are in order, no advance tax refunds<\/td>Departure Advance Tax Refund (70%-90%) + Re-accounting for next year's sales to ease financial pressure<\/td><\/tr>
Requirements for the collection of foreign exchange<\/td>Requires full collection of foreign exchange and strict compliance requirements<\/td>Allow differential collection of foreign exchange, suitable for cross-border retail scenarios<\/td><\/tr>
Policy subsidies<\/td>No special subsidies (e.g. no relevant support in Shenzhen)<\/td>Some areas have special subsidies (e.g. Shenzhen, shared with 9610 and 9710)<\/td><\/tr>
Applicable Sellers<\/td>Head sellers, traditional B2B sellers, sellers with overseas companies (e.g. Hong Kong companies)<\/td>Overseas warehouse stocking needs, the need to ease the pressure of capital, have a perfect ERP system sellers<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Third, focus on avoiding the pit: Amazon sellers go 0110, the IRS in the end recognized?<\/strong><\/h1>\n\n\n\n

This is the question that all Amazon sellers are most concerned about - \u201cI do Amazon and go for 0110 customs declaration, will the IRS check it? Is it considered non-compliant?\u201d Let's give you a clear answer first:As long as the business is true and the declaration is standardized, the IRD fully recognizes the 0110 customs declaration method<\/strong>The so-called \u201c9810 is the most compliant, 0110 is not compliant\u201d is the industry one-sided interpretation! The so-called \"9810 is the most compliant, 0110 is not compliant\", are the industry's one-sided interpretation, there is no official document mandatory requirements for Amazon sellers must go 9810.<\/p>\n\n\n\n

Let's start by dispelling two fatal misconceptions<\/strong>Myth one:<\/strong>9810 = Official Designated Compliance Method? Truth: There is no official document stipulating that cross-border e-commerce sellers must use 9810 for customs clearance. Cross-border sellers grafting Hong Kong companies (offshore companies), take 0110 customs clearance to do global business, is a very common and compliant practice in the industry. Just like \u201ca girl does not have to be gentle to be a girl\u201d, there is no \u201ceither\/or\u201d in customs declaration, it is the key to realize the business purpose and match the real business!Myth two:<\/strong>0110\u5df2\u6dd8\u6c70\uff0c\u8de8\u5883\u7535\u5546\u4e0d\u9002\u7528\uff1f \u771f\u76f8\uff1a\u6070\u6070\u76f8\u53cd\uff0c\u76ee\u524d\u5b89\u514b\u3001\u8d5b\u7ef4\u3001\u7eff\u8054\u3001\u81f4\u6b27\u7b49\u8de8\u5883\u5934\u90e8\u5927\u5356\uff0c\u51fa\u53e3\u9000\u7a0e\u4f9d\u7136\u4ee50110\u4e3a\u4e3b\u30020110\u51ed\u501f\u6210\u719f\u7684\u6d41\u7a0b\u3001\u7a33\u5b9a\u7684\u76d1\u7ba1\uff0c\u81f3\u4eca\u4ecd\u662f\u8de8\u5883\u51fa\u53e3\u62a5\u5173\u7684\u201c\u4e3b\u6d41\u9009\u9879\u201d\uff0c\u7a33\u5750C\u4f4d\u3002\u5176\u5b9e\uff0c\u7a0e\u5c40\u5173\u6ce8\u7684\u4ece\u6765\u4e0d\u662f\u201c\u62a5\u5173\u4ee3\u7801\u662f0110\u8fd8\u662f9810\u201d\uff0c\u800c\u662f\u4ee5\u4e0b3\u4ef6\u4e8b\u2014\u2014As long as you do these 3 things right, you can have peace of mind and be compliant no matter which way you go for customs clearance:<\/strong>1. The business must be genuine!<\/strong> <\/strong>Orders, contracts, logistics records must be real and documented, what is what is what, do not fabricate or falsify materials (such as P picture falsification). A lie needs countless lies to cover up, and once a loophole occurs, it will be listed as a key regulatory target by the tax bureau, and the subsequent rectification cost is extremely high.2. Income must be declared truthfully!<\/strong> Take 9810, to confirm with the competent tax bureau \u201cthe reasonable difference between the declared value of goods and the Amazon selling price\u201d; take 0110 grafting Hong Kong companies, to ensure that all the revenue is faithfully reflected in the accounts of the Hong Kong company, the domestic company and the Hong Kong company's transaction pricing must withstand the verification of the Inland Revenue Department, and can not allow the Hong Kong company to only serve as a \u201cfunds transfer station\u201d, resulting in the two ends do not pay taxes. \"Funds transfer station\", resulting in both ends do not pay taxes.3. Taxes must be paid in full and on time!<\/strong> The VAT and income tax that should be paid must be paid on time and in full, without tax evasion, tax evasion or tax evasion. As long as the business is real, the income is declared truthfully, and the tax is paid in full, the tax office will not give you a hard time no matter whether you go to 0110 or 9810.<\/p>\n\n\n\n

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Fourth, the reality of the dilemma: 9810 overseas warehouse model, tax rebate difficulties how to break?<\/strong><\/h1>\n\n\n\n

Although 9810 has the policy bonus of \u201cDeparture Advance Tax Refund\u201d, in practice, many sellers will encounter problems such as complicated tax refund accounting and strict material requirements, especially for small and medium-sized sellers, which are difficult to adapt to its requirements.There are different solutions to the 9810 tax refund dilemma for sellers of different sizes:<\/strong>Medium to large sellers:<\/strong>\u7ed3\u5408\u4f01\u4e1a\u53d1\u5c55\u6218\u7565\uff0c\u5ac1\u63a5\u9999\u6e2f\u516c\u53f8\u4f5c\u4e3a\u5168\u7403\u9500\u552e\u4e3b\u4f53\uff0c\u8f6c\u578b\u4e3aB2B2C\u6a21\u5f0f\u3002 \u5177\u4f53\u64cd\u4f5c\uff1a\u56fd\u5185\u516c\u53f8\u5148\u628a\u8d27\u7269\u5356\u7ed9\u9999\u6e2f\u516c\u53f8\uff08B2B\u4ea4\u6613\uff09\uff0c\u901a\u8fc70110\u62169710\uff08\u9000\u7a0e\u6d41\u7a0b\u66f4\u6210\u719f\uff09\u62a5\u5173\u7533\u8bf7\u9000\u7a0e\uff1b\u9999\u6e2f\u516c\u53f8\u518d\u5c06\u8d27\u7269\u5356\u7ed9\u6d77\u5916\u6d88\u8d39\u8005\uff08B2C\u4ea4\u6613\uff09\uff0c\u5b9e\u73b0\u6536\u5165\u5f52\u96c6\u4e0e\u5408\u89c4\u9000\u7a0e\u53cc\u8d62\u3002Small and medium-sized sellers:<\/strong>Prioritize the balance between cost and compliance, and temporarily disregard the export tax rebate in the short term. Specific operation: As most of the small and medium-sized sellers can not get the invoice when purchasing, it is difficult to meet the requirements of tax rebates, you can choose the following three compliance methods: \u2460 1039 market procurement trade mode of export, enjoy the tax exemption + income tax approved collection; \u2461 Hong Kong company direct procurement mode to simplify the process; \u2462 third-party remittance into the public account, as domestic sales to pay the tax.<\/p>\n\n\n\n

V. Core conclusions: 9810 is not \u201cmost compliant\u201d and 0110 is not \u201cnon-compliant\u201d<\/strong><\/h1>\n\n\n\n

Remember one sentence:Code is dead, business is alive<\/strong>The core of cross-border customs compliance is never about \u201cwhich code to choose\u201d, but about \u201cmaking the customs declaration method fit the business scenario\u201d. The core of cross-border customs compliance is never about \"which code to choose\", but rather about \"making the customs declaration method fit seamlessly into the business scenario\".Give clear advice on scene adaptation, directly to the right:<\/strong><\/p>\n\n\n\n

    \n
  • B2B bulk order, FBA bulk shipment: choose 0110, prepare the contract, invoice, bold declaration can be;<\/li>\n\n\n\n
  • FBA headway, overseas warehouse stockpiling and re-sale: choose 9810, organize the warehousing agreement, sales forecast in advance, with the perfect ERP system, to avoid the risk of accounting;<\/li>\n\n\n\n
  • Small package direct mail orders: choose 9610\/1210, associated with the platform order number and logistics tracking information, while assessing their own profits can cover the relevant costs;<\/li>\n\n\n\n
  • Online B2B high-value orders (e.g., Amazon Enterprise Purchase Bulk Purchase): Select 9710, adapt to online trading scenarios, and upload platform order data as required.<\/li>\n\n\n\n
  • Additional advice: Sellers do not need to limit themselves to one method of customs clearance, as the regulator does not require companies to use only one code. A \u201cmulti-pronged\u201d strategy can be adopted:<\/li>\n<\/ul>\n\n\n\n

    For example, high unit price, high profit stores, the establishment of A company to go 9810 to apply for advance tax rebates, the funds directly back to the A company; laying class, SKU a wide range of business, the establishment of B company to go 0110 tax rebates, grafted to the Hong Kong company to do the income pooling.As long as the contracts, invoices and logistics documents are complete at the time of customs declaration, the tax refund documents correspond to the regulatory code and the business process is clear and traceable, the tax bureau will naturally recognize it.<\/strong><\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    VI. Ultimate Guide: How to choose the right customs declaration for cross-border sellers? (0110\/9810\/9710 etc.)<\/strong><\/h1>\n\n\n\n

    In addition to 0110, 9810, there are 9710, 9610, 1210, 1039 and other types of customs supervision, many sellers are easy to be dazzled. In fact, as long as you judge from 3 dimensions, you can quickly choose the right one and not step on the pit:<\/p>\n\n\n\n

    1. Look at the type of business: who you sell to, how you report it<\/strong><\/p>\n\n\n\n

      \n
    • Big ticket goods, traditional B2B bulk trading: 0110 (mature process, need offshore companies to sign contracts, invoicing);<\/li>\n\n\n\n
    • Online B2B cross-border orders (e.g. Amazon Enterprise Buy): 9710 (adapted for online transactions, need to upload platform order data);<\/li>\n\n\n\n
    • Overseas warehouse stocking for re-sale (FBA headway \/ third-party overseas warehouse): 9810 (Departure pre-funded tax refund to relieve financial pressure);<\/li>\n\n\n\n
    • Small packet direct mail orders: 9610\/1210 (associated orders + logistics tracking, adapted to retail scenarios);<\/li>\n\n\n\n
    • No purchase invoice, want to be exempted from tax: 1039 (market purchase trade, annual sales of up to 5 million can enjoy the authorized levy).<\/li>\n<\/ul>\n\n\n\n

      2, look at the size of the enterprise: the size of the decision to play differently<\/strong><\/p>\n\n\n\n

        \n
      • Big sellers: can walk on multiple legs, split multiple export companies, according to the type of business with different customs declaration (such as high profit products go 9810, traditional wholesale go 0110), need a strong ERP system to support financial accounting;<\/li>\n\n\n\n
      • Small and medium-sized sellers: Prioritize cost control, compliance, short-term can give up the tax rebate, choose 1039, Hong Kong company direct purchase and other simple and easy to operate, without having to invest too much human and material resources in complex accounting.<\/li>\n<\/ul>\n\n\n\n

        3. Look at the perception of the tax office: first feel the bottom, and then declare customs (the key to avoid pitfalls)<\/strong><\/p>\n\n\n\n

          \n
        • The degree of familiarity with the declaration codes varies greatly from one regional tax office to another:<\/li>\n\n\n\n
        • Shenzhen and other areas where cross-border e-commerce is concentrated: the tax bureau knows the refund process of 0110, 9610, 9710 and 9810 well, and the degree of adaptation is high;<\/li>\n\n\n\n
        • Non-cross-border e-commerce concentrated areas: some tax bureaus only recognize traditional 0110, some only recognize 9810, and some are unfamiliar with new codes such as 9810, which is prone to audit jams.<\/li>\n<\/ul>\n\n\n\n

          Suggestion: Before declaring customs, be sure to \u201cpre-communicate\u201d with the local tax bureau to confirm that the main recognized local customs declaration, their own business model is in line with the requirements, what materials need to be prepared, and then formally declared, to avoid wasted efforts. Have not thought about how to design a business model compliance program, or have questions about the supplementary declaration process, welcome to leave a message in the comments section [Compliance], free to receive a one-on-one exclusive program dismantling! Remember to like + in the see, forwarded to the side of the cross-border tax anxiety peers, together to avoid pits and mines, steady to do business for a long time!<\/p>\n\n\n\n

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