跨境电商

1. Prerequisites for Cross-Border E-Commerce Customs Declaration

1.1 Why is a Specialized Cross-Border E-Commerce Customs Declaration Mode Necessary?

The traditional general trade customs declaration mode (0110) is designed for trade characterized by "large volumes, high values, and individual shipment declarations." Cross-border e-commerce has completely different characteristics:

Trade CharacteristicGeneral TradeCross-Border E-Commerce
Value per ShipmentThousands to tens of thousands of yuanTens to thousands of yuan
Items per ShipmentLarge quantities1-10 items
Number of BuyersFew B2B clientsThousands to millions of C-end consumers
Order FrequencyLow frequency (a few shipments per month)High frequency (thousands of orders daily)
Declaration MethodComplete individual declarationRequires aggregated/simplified declaration

Using general trade declaration for cross-border e-commerce results in: Declaration cost > Value of goods → Economically unfeasible.

Therefore, since 2014, the General Administration of Customs has successively introduced four supervision codes specifically designed for e-commerce scenarios.

1.2 Overview of the Four Modes

                     ┌─────────────────────────────┐
                     │   Cross-Border E-Commerce Customs Supervision Modes   │
                     ├──────────────────┬──────────────────┤
                     │ Export           │ Import            │
                     ├──────────────────┼──────────────────┤
                     │ 9610             │ 1210 (Bonded Import)   │
                     │ 9710             │                   │
                     │ 9810             │                   │
                     └──────────────────┴──────────────────┘
CodeFull NameDirectionApplicable Scenario
9610Cross-Border E-Commerce Retail ExportExportB2C, direct purchases by consumers (small parcel direct delivery)
9710Cross-Border E-Commerce B2B Direct ExportExportB2B, transactions between cross-border e-commerce enterprises
9810Cross-Border E-Commerce Export Overseas WarehouseExportOverseas warehouse/FBA stocking export
1210Cross-Border E-Commerce Bonded Retail ImportImportDelivery from bonded warehouse to domestic consumers

2. 9610: Cross-Border E-Commerce Retail Export

2.1 Definition and Applicable Scenarios

9610 (Cross-Border E-Commerce Retail Direct Purchase Export) is applicable to models where cross-border e-commerce enterprises retail goods to overseas consumers through e-commerce platforms and logistics enterprises deliver them directly via small parcels.

Typical Scenarios: - Amazon sellers using international small parcels to ship directly to overseas individual buyers - Direct mail orders on platforms like AliExpress/Wish/Shopee - DTC (Direct-to-Consumer) model's international small parcels on independent websites

2.2 Declaration Process

Order created → Triple data matching (Order/Payment/Logistics) → Manifest verification → Consolidated declaration → Release and shipment
StepDescription
Triple Data MatchingReal-time matching of three orders: E-commerce platform (order info) + Payment enterprise (payment info) + Logistics enterprise (logistics info)
Manifest VerificationDeclaration manifests from the cross-border e-commerce enterprise (simplified declaration, not full customs declarations)
Consolidated DeclarationManifests for the same enterprise, same conveyance, and same port of entry/exit can be consolidated into one declaration every 7 days/monthly (facilitating tax refunds and forex collection)
Release and ShipmentQuick release after verification, generally 1-4 hours

2.3 Core Advantages of 9610

AdvantageDescription
Low barrierNo need for full declaration on each shipment; small parcels are also compliant
Tax refund availableExport tax refunds can be applied for after aggregated declaration (requires legal purchase invoices)
Foreign exchange settlement availableNormal foreign exchange collection via cross-border payment institutions
Fast clearanceAutomated system matching ensures high clearance efficiency
Compliance assuranceThree-document matching avoids risks of fake orders and data fraud

2.4 9610 vs. Postal / Courier Small Parcels

Many cross-border e-commerce sellers initially use postal small parcels or courier companies for direct shipping without 9610 declaration. Comparison:

Comparison Dimension9610 DeclarationPostal/Courier Direct Shipping
Legal statusFormal declaration, with customs statisticsInformal clearance, no trade statistics
Export tax refund✅ Available❌ Not available
Foreign exchange settlement✅ Available❌ Cannot enter trade foreign exchange receipts
Compliance riskCompliantRisk of non-compliant declaration
SpeedCustoms clearance 1-4 hoursDepends on destination country's customs
Applicable platformsAll platformsNo restrictions, but bears compliance risk

III. 9710: Cross-Border E-Commerce B2B Direct Export

3.1 Definition and Applicable Scenarios

9710 (Cross-Border E-Commerce B2B Direct Export) applies to the model where e-commerce enterprises, after concluding transactions with overseas enterprises through e-commerce platforms, export directly to those overseas enterprises. It was piloted in some customs offices from July 2020 and was fully rolled out in 2021.

Typical Scenarios: - B2B order exports from Alibaba International Station - Order exports after transactions concluded on Made-in-China.com - Order-by-order exports to overseas small B buyers through platforms

3.2 Comparison with General Trade (0110)

Comparison Dimension97100110
Transaction methodE-commerce platform (online conclusion)Traditional offline contract signing
Document requirementsElectronic order replaces paper contractRequires paper contract
Declaration methodSupports simplified declarationFull declaration
Tax refund✅ Available✅ Available
Foreign exchange settlement✅ Available✅ Available
Applicable enterprisesForeign trade enterprises on e-commerce platformsAll enterprises with import/export operation rights

3.3 Declaration Process

E-Commerce Platform Order → Data Exchange with Customs → 9710 Declaration → Document Review/Inspection → Release → Shipment → Customs Clearance

Key Declaration Points: - Declare through the "Single Window" cross-border e-commerce module - Order information is automatically pushed by the e-commerce platform or manually entered by the enterprise - Aggregated declaration is supported (same enterprise, same transport mode, same destination country)


IV. 9810: Cross-Border E-Commerce Export via Overseas Warehouse

4.1 Definition and Applicable Scenarios

9810 (Cross-Border E-Commerce Export via Overseas Warehouse) applies to the model where e-commerce enterprises first export goods to overseas warehouses (including Amazon FBA warehouses and third-party overseas warehouses), and then the overseas warehouses deliver the goods to consumers based on orders.

Typical Scenarios: - Amazon FBA first-leg shipments - Third-party overseas warehouse stocking (e.g., Goodcang, Winit, 4PX, etc.) - Self-built overseas warehouse replenishment

4.2 Specifics of 9810

9810 is similar to general trade (0110) in operation — both require normal customs declaration procedures for export — but the core difference lies in the timing:

0110: Sales contract signed → Customs declaration export → Foreign exchange settlement/tax refund (concurrent)
9810: Customs declaration export → Goods arrive at overseas warehouse → End sales → Foreign exchange settlement/tax refund after sales confirmation (spanning months)
Dimension01109810
Is there a buyer at the time of export?✅ Yes, a confirmed overseas buyer❌ End buyer not yet determined
Is ownership transferred at export?✅ Transferred❌ Not yet transferred
Tax refund timingTax refund declared immediately after exportMust be confirmed after final sale is completed
Foreign exchange settlement timingForeign exchange received immediately after exportForeign exchange received after final sale

4.3 Key Declaration Points

For 9810 declarations, the remarks column of the customs declaration form must indicate "Overseas Warehouse Model" and include the following information:

  • Storage address of the exported goods in the overseas warehouse
  • E-commerce platform name and store information
  • FBA tracking number (if applicable)

Note: The tax refund declaration for 9810 differs from general trade — it is not refunded immediately upon export. Instead, the tax refund can only be processed after the goods are sold through the overseas warehouse, supported by final sales records. This is something cross-border e-commerce sellers must be fully aware of.


V. 1210: Cross-Border E-Commerce Bonded Retail Import

5.1 Definition and Applicable Scenarios

1210 (Cross-Border E-Commerce Bonded Retail Import) applies to the import model where e-commerce enterprises deposit overseas goods on a bonded basis into special customs supervision areas (bonded warehouses). After consumers place orders, the goods are shipped from the bonded warehouse in the form of personal parcels.

Typical Scenarios: - Bonded warehouse delivery orders from Tmall Global, JD Worldwide, Kaola Haigou - Cross-border e-commerce import businesses within comprehensive bonded zones

5.2 Core Advantages

AdvantageDescription
Bonded stockingGoods are stored in bonded status; no tax is paid before sale
Fast deliveryShipped from domestic bonded warehouses, delivery in 1-3 days (vs. 7-15 days for direct mail)
Duty-free within personal quotaWithin the annual transaction limit (currently RMB 26,000/year), customs duty is 0%, and consumption tax and VAT are at 70% of the standard rate
Easy returnsConsumer returns can be sent back to the bonded warehouse, reducing losses

5.3 1210 vs. CC (Postal Parcel) Comparison

Comparison Dimension1210CC (Personal Parcel Postal)
Applicable platformsCross-border e-commerce platformsNo restrictions
Quota limitAnnual RMB 26,000Single shipment RMB 1,000 (RMB 800 for HK/Macau/Taiwan)
Tax policy0% duty within quota + 70% VAT/consumption taxPostal parcel tax (three-tier rates)
Three-document matching required?✅ Required❌ Not required
Return handlingCan be returned to bonded warehouseReturn shipment handling

VI. Comparative Analysis of the Four Models

6.1 Model Selection by Enterprise Type

Do you do cross-border e-commerce?
├── B2C Retail (small parcel direct delivery) → 9610 (export) / 1210 (import)
├── B2B Online Trade → 9710
├── FBA/Overseas Warehouse Stocking → 9810
└── Bonded Warehouse Delivery Import → 1210

6.2 Core Comparison Table of the Four Models

Comparison Dimension9610971098101210
DirectionExportExportExportImport
Applicable entityB2C sellersB2B sellersOverseas warehouse sellersCross-border e-commerce importers
Declaration methodManifest + AggregatedSimplified declarationNormal declarationThree-document matching + Manifest
Tax refund✅ Available✅ Available✅ After salesNot applicable
Foreign exchange settlement✅ After salesNot applicable
Three-document matchingOptional
Logistics modeSmall parcel direct mailVariousOverseas warehouse first-legBonded warehouse delivery
Inventory riskNoneNoneYes (advance stocking required)Yes (stocking in warehouse required)

6.3 Policy Trends (2025-2026)

TrendImpact
9610/9710 aggregated declaration cycle shortenedImproved tax refund efficiency
9810 tax refund rules further clarifiedReduced policy uncertainty for overseas warehouse model
Increased support for cross-border e-commerce overseas warehousesExpanded application scenarios for 9810 declaration model
1210 positive list expansionMore products can use the bonded import model
Possible adjustment to cross-border retail import quota limitsImpacts the market size of the 1210 model

VII. Practical Guide: How to Start Cross-Border E-Commerce Customs Declaration?

7.1 Basic Requirements

Before starting cross-border e-commerce customs declaration, the following preparations must be completed:

RequirementSpecific Requirements
Customs registrationCross-border e-commerce enterprises must register with Customs
Platform registrationE-commerce platforms must register with Customs
Three-document integrationLogistics and payment enterprises must complete data interface integration
System readinessEnterprise ERP or WMS must have data push capability

7.2 Service Provider Selection

Most small and medium-sized cross-border e-commerce sellers do not connect directly to the customs system themselves, but use the following service providers to complete their cross-border e-commerce customs declaration:

Service Provider TypeService ContentApplicable Models
Cross-border logistics service providersIntegrated logistics + customs declaration9610/9710
Overseas warehouse service providersStocking + first-leg + declaration9810
Customs brokers (cross-border e-commerce specialized)Agency declaration9610/9710/9810
Cross-border payment institutionsForeign exchange settlement + tax automation9610/9710

7.3 Industry Scenarios and Model Recommendations

Industry/CategoryRecommended ModelDescription
Apparel & Footwear9610 or 9710Moderate value, rich SKUs; suitable for both B2C small parcel direct mail or B2B bulk shipments
3C Electronic Accessories9610 or 9810Small size, high value; FBA overseas warehouse delivery improves buyer experience
Home & Daily Necessities9810 (Overseas Warehouse)Large size with high shipping cost; sea freight to overseas warehouse reduces per-unit cost
Auto Parts9710 or General TradeHighly specialized, mostly B2B orders; 9710 matches e-commerce platform transactions
Pet Supplies9610 or 9810Rapidly growing category; combination of direct mail and overseas warehouse
Outdoor Sports Equipment9810 (Overseas Warehouse)Heavy and bulky with high shipping costs; overseas warehouse model is more suitable

7.4 Frequently Asked Questions

Q: Can 9610 and 9810 be used together? A: Only one model can be selected for the same batch of goods. Different orders from the same enterprise can use different models.

Q: How long does it take to get a tax refund after cross-border e-commerce declaration? A: For 9610/9710, tax refund can be applied for after aggregated declaration (electronic data pushed to the tax system), generally completed within 1-2 months. For 9810, the refund must be declared after final sales are confirmed.

Q: What are the risks of not doing cross-border e-commerce customs declaration? A: From a compliance perspective, small parcel direct mail without 9610 carries declaration omission risks. From a financial perspective, inability to claim tax refunds and settle foreign exchange increases operating costs. From a customs credit perspective, enterprises with no declaration records cannot establish a credit rating.

Q: Is it necessary to use 9610 for small sellers with few orders? A: Even with few orders, 9610 is recommended. Reasons: ① The three-document matching mechanism ensures compliance; ② Customs credit records can be accumulated; ③ Data foundation is already in place when tax refunds are needed.


Bofeng Logistics provides one-stop cross-border e-commerce customs declaration services, covering all four models: 9610/9710/9810/1210. We have established data integration with multiple cross-border e-commerce platforms and logistics service providers, offering full-process support from declaration to release.

📞 Welcome to call 13075678958 or email info@zhbfwl.com for tailored solutions and quotes.

📖 Next: 2.4 Express Customs Clearance Guide: — KJ1/KJ2/KJ3 Classification and Scope of Application

Further Reading: - 2.1 Comparison of Three Declaration Methods - 2.5 How to Choose a Customs Declaration Method (Decision Flowchart) - 3.5 Full Process for Export Tax Rebate (Cross-Border E-Commerce Tax Refund Rules)

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.