When declaring exports to customs, companies are often asked, "Under which customs supervision mode should we declare?" 9610, 9810, 0110, and 1039 are the four customs supervision mode codes most commonly encountered in cross-border e-commerce and general export business, corresponding respectively to retail direct mail, export overseas warehouses, general trade, and market procurement trade.
This page uses a comparison table to clearly explain the differences among the four, and links to detailed explanations of each code, making it easier for companies to choose the appropriate customs clearance method according to their business model.
I. Comparison Table of the Four Customs Supervision Modes
| Comparison Item | 0110 | 9610 | 9810 | 1039 |
|---|---|---|---|---|
| Full Name | General Trade | Cross-border Trade E-commerce | Cross-border E-commerce Export Overseas Warehouse | Market Procurement Trade |
| Applicable Scenarios | Normal import and export trade between enterprises | Cross-border e-commerce retail small parcel direct mail (B2C) | Cross-border e-commerce stockpiling export to overseas warehouses | Export of small commodities purchased in pilot markets |
| Transaction Characteristics | Contract or order first, then shipment | Transaction first, then direct mail shipment | Stockpile export first, local delivery after transaction | Procurement in the market, consolidated LCL export |
| Declaration Method | Item-by-item declaration on customs declaration form | List-based release and consolidated declaration | Customs declaration form declaration (with overseas warehouse information noted) | Simplified classification declaration by major commodity category |
| Tax Policy | Export tax refund (exemption) available with complete supporting documents | Tax exemption without invoices; refund available with invoices | Export tax refund (exemption) can be processed according to regulations | VAT exempted but not refunded |
| Procurement Vouchers | Must obtain special VAT invoices | Cross-border e-commerce comprehensive pilot zones allow tax exemption without invoices | Complete supporting documents are recommended | No input invoices required |
| Per-Declaration Limit | No limit | Managed as retail export | No limit | USD 150,000 or less per declaration (inclusive) |
| Procurement Source | Not limited | Not limited | Not limited | Must be purchased in recognized pilot markets |
| Typical Goods | Various conventional foreign trade goods | Daily necessities, 3C accessories, apparel, and other small parcels | Home, outdoor, and other best-selling stockpiled goods | Small commodities, handicrafts, hardware, toys |
II. How to Choose Among the Four Methods
You can quickly decide by asking the following three questions:
What is the business model?
- Routine imports and exports under trade contracts between enterprises → 0110 General Trade;
- Retail orders on e-commerce platforms, small parcels directly mailed to overseas consumers → 9610;
- Bulk stockpiling to overseas warehouses, local delivery after transaction → 9810;
- Multi-category small commodities purchased in pilot specialized markets → 1039.
Can purchase invoices be obtained?
- If special VAT invoices can be obtained and a tax refund is needed → prioritize 0110 or 9810;
- Purchases without invoices, aiming for compliant tax-exempt export → cross-border e-commerce comprehensive pilot zones can use 9610 for retail, and pilot markets can use 1039 for small commodities.
What is the shipment form of the goods?
- Full batch or full container, clear orders → 0110 / 9810;
- Massive small items, direct mail shipment by shipment → 9610;
- Multi-category LCL, small per-declaration amount → 1039.
The four methods are not mutually exclusive. The same company can use them separately according to different business lines, for example: "large general trade orders use 0110, platform retail uses 9610, best-selling SKUs use 9810, and market replenishment uses 1039."
III. Detailed Description of Each Customs Supervision Mode
- 0110 General Trade Customs Declaration Explained: Applicable Scope, Process Documents, and Export Tax Refund
- 9610 Customs Declaration Process Explained: Applicable Conditions, Materials, and Tax Refund for Cross-border E-commerce Retail Export
- 9810 Customs Declaration Explained: Applicable Conditions, Process Materials, and Tax Refund for Cross-border E-commerce Export Overseas Warehouses
- 1039 Market Procurement Trade Customs Declaration Explained: Applicable Conditions, Pilot Markets, Process, and Tax Exemption Policy
For more customs declaration basics, refer to Customs Declaration Definition and Core Concepts, Four Models of Cross-border E-commerce Customs Declaration, and Comparison of the Three Major Models: General Trade, Market Procurement, and Cross-border E-commerce.
IV. Need Customs Declaration and Logistics Services
Bofeng Logistics is based in the Pearl River Delta and provides one-stop services for foreign trade and cross-border e-commerce enterprises, including ocean freight, air freight, rail transport, drayage, customs declaration and inspection, warehousing, and insurance. It can also assist in selecting the appropriate customs supervision mode and arranging customs clearance according to your business model. See International Freight Forwarding Services and Customs Declaration and Inspection Services.
Business inquiry: Phone / WhatsApp 130-7567-8958, Email: info@zhbfwl.com.