1. Core Comparison of Three Customs Declaration Methods
| Dimension | General Trade Declaration | Cross-border E-commerce Declaration | Express Courier Declaration |
|---|---|---|---|
| Applicable Scenario | Large-scale import/export trade | B2C cross-border e-commerce retail | Documents, samples, small parcels |
| Declaration System | Customs H2018 System | Unified Cross-border E-commerce Version | Express Customs Clearance System |
| Tariff Rate | Normal trade rate | Composite tax (cross-border retail) | Parcel post tax or duty-free |
| Document Requirements | Contract, invoice, packing list, license, etc. | Electronic order, payment order, waybill | Proforma invoice, waybill |
| Inspection Rate | Standard (3%-10%) | Higher | Lower |
| Tax Refund Eligibility | VAT refundable | Refundable in comprehensive pilot cities | Generally non-refundable |
| Customs Clearance Time | 1-3 days | 1-2 days | Hours to 1 day |
| Suitable Cargo Value | Unlimited | Single shipment ≤ ¥5,000 | Typically ≤ ¥1,000 |
2. General Trade Declaration
Applicable to inter-enterprise bulk cargo trade (B2B). The vast majority of containerized ocean cargo, bulk raw materials, machinery and equipment, etc., are declared using the general trade method. Documentation requirements include commercial invoice, packing list, contract, customs declaration power of attorney, license/approval, and certificate of origin. Customs clearance time is 1-3 days, and VAT refunds are available.
3. Cross-border E-commerce Declaration
Applicable to B2C retail export/import. There are four regulatory modes: 9610 (Retail Export via Cross-border E-commerce), 9710 (Direct B2B Export via Cross-border E-commerce), 9810 (Export via Overseas Warehouse in Cross-border E-commerce), 1210 (Retail Import under Bonded Cross-border E-commerce). Suitable for B2C orders on platforms like Amazon and AliExpress, and FBA replenishment.
4. Express Courier Declaration
Applicable to documents and low-value samples. Three categories: KJ1 (duty-free documents), KJ2 (samples ≤ ¥400 duty-free), KJ3 (low-value goods ¥400-¥5000 taxed at parcel post rate). Suitable for business documents, free samples, and low-value small items.
5. Selection Recommendations
| Goods Type | Recommended Method |
|---|---|
| Full container load (FCL) export goods | General trade (with tax refund) |
| Cross-border e-commerce B2C orders ≤ ¥5,000 | Cross-border e-commerce 9610 |
| Amazon FBA replenishment | Cross-border e-commerce 9810 |
| Samples, documents | Express courier declaration |
Bofeng Logistics provides customs declaration services at various ports. Tel: 130-7567-8958.
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