国际海运如何报关

I. Why Do You Need to Understand the Differences Between Customs Declaration Methods?

Even when it's the same action of "declaring goods for export," choosing different customs declaration methods means completely different applicable regulations, declaration processes, document requirements, clearance times, and tax policies.

Consequences of choosing the wrong customs declaration method: - Cross-border e-commerce retail goods declared under general trade → cumbersome process, time loss - General trade goods incorrectly declared under express clearance → no tax refund, no foreign exchange verification - Cross-border e-commerce B2B goods not properly declared under 9710/9810 → incomplete customs statistics, affecting enterprise compliance records

Therefore, understanding the differences between the three declaration methods is the first step in customs declaration practice.


II. Overview of the Three Major Customs Declaration Methods

                          ┌────────────────────────────┐
                          │   Customs Declaration Methods │
                          ├──────────┬─────────┬────────┤
                          │ General  │ Cross-  │ Express │
                          │ Trade    │ Border  │ Clear-  │
                          │ (0110)   │ E-com   │ ance    │
                          │          │ (96/12) │ (KJ)    │
                          └──────────┴─────────┴────────┘

2.1 Basic Information Comparison

Comparison DimensionGeneral Trade (0110)Cross-Border E-CommerceExpress Clearance (KJ)
Supervision Code01109610/9710/9810/1210KJP/KJC/KJG (KJ1/KJ2/KJ3)
Applicable EntitiesTraditional import/export enterprisesCross-border e-commerce enterprisesCourier operators, individuals
Nature of GoodsCommercial goods (bulk)E-commerce retail / small-batch B2BDocuments, samples, personal items
Declaration FormatFull customs declaration (40+ fields)Simplified / aggregated declarationWaybill-level declaration (minimal)
Contract Required?YesElectronic order can substituteNot required
HS Code PrecisionFirst 8 digits (China subheadings)First 6 digitsBroad category grouping
Tax Refund Available?✅ Yes✅ 9610/9710 eligible; 9810 after export confirmation❌ Not available
Foreign Exchange Settlement?✅ Normal verification✅ Normal collection❌ Not applicable
Logistics VolumeBulk / full container / LCLSmall parcels / dedicated lines / FBACourier parcels
Clearance Time0.5-2 days1-4 hours1-2 hours

2.2 Regulatory Basis Comparison

Declaration TypeCore Regulations
General TradeCustoms Law, Regulations on the Administration of Import/Export Goods Declaration
Cross-Border E-CommerceGAC's latest cross-border e-commerce supervision policies (original Announcement No. 194 series + annual updates)
Express ClearanceCustoms Supervision Measures for Inbound and Outbound Express Shipments, KJ Classification Standards

III. General Trade Customs Declaration in Detail

3.1 Applicable Scenarios

General trade customs declaration applies to traditional import/export commercial transactions and is the most widely used declaration method. Typical scenarios:

  • Manufacturing enterprises exporting self-produced products
  • Trading companies procuring goods and exporting
  • Importing raw materials and equipment for self-use
  • Import/export of commodities (steel, chemicals, agricultural products, etc.)

3.2 Core Characteristics

CharacteristicDescription
CompletenessFull customs declaration form required, 40+ declaration fields
Document RequirementsInvoice, packing list, contract, and power of attorney all required
Classification PrecisionMust be accurately classified under 8-digit HS code
Taxation by LawExport duties (for some products), import duties + VAT
Tax Refund SupportEligible exports can apply for tax refunds
Statistical ValueIncluded in customs trade statistics; complete import/export records for enterprises

3.3 Standard Process

Document Preparation → Electronic Declaration (Single Window) → Customs Document Review → Inspection/Tax Payment (if applicable) → Release → Loading on Vessel/Aircraft → Clearance

See 5.1 Complete Export Clearance Process in this manual for details.


IV. Cross-Border E-Commerce Customs Declaration in Detail

4.1 Applicable Scenarios

Cross-border e-commerce customs declaration applies to transactions completed through e-commerce platforms. The four supervision models each have their applicable scenarios (see 2.3 Four Models of Cross-Border E-Commerce Customs Declaration for details):

ModelApplicable Scenario
9610Cross-border e-commerce retail export (B2C, overseas individual consumers)
9710Cross-border e-commerce B2B direct export (selling to overseas small B buyers)
9810Cross-border e-commerce export via overseas warehouse (FBA/third-party overseas warehouses)
1210Cross-border e-commerce bonded retail import (bonded warehouse delivery)

4.2 Core Characteristics

  • Simplified declaration: 9610/9710 support aggregated declaration; small parcels don't require individual full declarations
  • Digitalization: Electronic integration of transaction, payment, and logistics "three-document information"
  • Tax refund available: 9610 and 9710 can apply for export tax refunds (subject to obtaining legal purchase invoices)
  • Efficient supervision: Customs system automatically matches three-document data, achieving high review efficiency

4.3 Key Differences from Traditional Declaration

DimensionGeneral TradeCross-Border E-Commerce
Transaction partiesB2B (Business to Business)B2C/B2b (Business to Consumer/Small B)
Order characteristicsLarge volume, high value per shipmentSmall shipments, high frequency
Declaration mechanismDeclaration per shipmentAggregated declaration + three-document matching
Logistics modeFull-batch sea/air freightSmall parcels / dedicated lines / FBA first-leg

V. Express Clearance in Detail

5.1 Applicable Scenarios

Express clearance applies to non-commercial inbound and outbound express shipments. It is divided into three categories based on goods value and non-commercial nature:

CategoryApplicable GoodsDeclaration Method
KJ1 (Documents)Business documents, correspondenceMaster waybill declaration
KJ2 (Personal Items)Personal-use items, giftsSimplified declaration
KJ3 (Low-Value Samples)Commercial samples, advertising materialsSimplified declaration

5.2 Core Characteristics

  • Minimal declaration: No full customs declaration form required; waybill information serves as the declaration basis
  • Fast clearance: Automated review and release, generally completed within 1-2 hours
  • No contract/invoice required: Only waybill and brief description needed
  • No tax refund: Express clearance cannot process export tax refunds
  • No foreign exchange settlement: Express clearance cannot be used for trade foreign exchange receipts

5.3 Common Misconceptions

MisconceptionFact
"All samples go through express clearance"Samples valued over RMB 5,000 or involving statutory inspection/licenses must go through general trade
"Express clearance doesn't need HS codes"Although not requiring 8-digit precision, broad category classification is still required
"Express can substitute for general trade volume"Express shipments are not included in general trade statistics; data is not interchangeable

VI. Core Decision Framework for the Three Methods

6.1 Decision Dimension 1: Nature of Goods

Q: What are my goods?
├── Bulk exported commercial goods → General Trade
├── Cross-border e-commerce retail parcels → Cross-Border E-Commerce (9610)
├── Cross-border e-commerce B2B/FBA → Cross-Border E-Commerce (9710/9810)
├── Personal items/gifts → Express (KJ2)
├── Samples/advertising materials ≤ RMB 5,000 → Express (KJ3)
└── Business documents → Express (KJ1)

6.2 Decision Dimension 2: Need for Tax Refund / Foreign Exchange Settlement

Q: Do I need a tax refund or foreign exchange settlement?
├── Need tax refund with legal purchase invoices → General Trade OR Cross-Border E-Commerce (9610/9710)
├── Need normal foreign exchange settlement → General Trade OR Cross-Border E-Commerce
└── No need for tax refund/foreign exchange → Can choose Express (if within limits)

6.3 Decision Dimension 3: Goods Value and Volume

Value per ShipmentVolumeRecommended Method
> RMB 5,000BulkGeneral Trade
≤ RMB 5,000Small quantityExpress (KJ3) or Cross-Border E-Commerce
Low retail price, large volumeMany small parcelsCross-Border E-Commerce (9610 aggregated declaration)

VII. Practical Recommendations

7.1 Flexible Use of Multiple Methods

The same enterprise and the same batch of goods may require different declaration methods depending on the end sales channel. For example:

📌 Example: A garment export enterprise - Self-branded B2C orders → Cross-Border E-Commerce 9610 (small parcels direct to overseas consumers) - Overseas customer orders (minimum 1,000 pieces) → General Trade 0110 (full container export) - Samples sent to overseas agents → Express KJ3 (small quantity of samples)

7.2 Key Considerations

  1. No mixing: Only one declaration method can be selected for the same batch of goods; do not split and mix declarations
  2. Data consistency: The "three-document information" (order, logistics, payment) for cross-border e-commerce must correspond exactly
  3. Compliance first: The prerequisite for choosing simplified channels is ensuring eligibility; do not mis-declare for convenience
  4. Time planning: General trade requires 1-2 days more preparation time than express; plan accordingly

7.3 Service Support

Unsure which declaration method is right for your goods? Contact Bofeng Logistics. Our professional customs team can recommend the most suitable declaration solution based on your product characteristics, trade model, and time requirements.

📞 Contact Us → Declaration method consultation: Call 13075678958 or email info@zhbfwl.com


📖 Next: 2.2 Detailed Explanation of General Trade Customs Clearance — In-depth analysis of applicable scenarios, processes, documents, and clearance timelines

Further Reading: 2.3 Four Models of Cross-Border E-Commerce Customs Declaration — Detailed explanation of 9610/9710/9810/1210

Bofeng Logistics specializes in domestic/international container shipping, Hong Kong/Macau logistics services, and value-added services (trucking, customs brokerage, warehousing, insurance).

Customs brokerage service areas: Zhuhai, Guangzhou, Shenzhen.

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