When Chinese enterprises declare export goods to customs, it is necessary to determine the "Customs Supervision Mode" (also known as "Trade Mode"). Different trade modes involve different customs declaration procedures, tax refund policies, and applicable scenarios. The three most commonly used modes for exports are General Trade, Market Procurement Trade, and Cross-Border E-Commerce Export.
I. Overview Comparison of the Three Modes
| Comparison Dimension | General Trade | Market Procurement Trade | Cross-Border E-Commerce Export |
|---|---|---|---|
| Supervision Code | 0110 | 1039 | 9610/9710/9810 |
| Applicable Entity | Enterprises with import/export rights | Individual businesses/SMEs in designated market clusters | Cross-border e-commerce enterprises |
| Declaration Method | Formal declaration per shipment | Simplified declaration | List declaration / Aggregated reporting |
| Tax Refund Policy | VAT refundable | VAT exempt (no refund) | VAT refundable (subject to compliance) |
| Applicable Goods | Bulk/Standard products | Small items/Mixed loose cargo | Small e-commerce parcels |
| Entry Barrier | Relatively high | Low | Medium |
II. General Trade (0110)
General Trade is the most traditional form of export trade and is currently the most frequently used supervision mode in export customs declarations.
What is General Trade?
General Trade refers to enterprises with import/export rights that declare exports to customs on a per-shipment basis through standard customs procedures and process tax refunds.
Characteristics of General Trade
| Characteristic | Description |
|---|---|
| Entry Requirements | The enterprise must have import/export rights |
| Declaration Process | Complete export customs procedures: Declaration → Inspection → Release → Clearance |
| Required Documents | Invoice, Packing List, Contract, Customs Declaration Power of Attorney |
| Tax Refund | VAT refundable (refund rate depends on the product's HS code) |
| Suitable Goods | Standardized industrial products, bulk commodities, branded products |
Procedure for General Trade
Sign Contract → Prepare Goods → Book Space → Container Trucking → Customs Declaration → Load Vessel → Release Documents → Tax RefundIII. Market Procurement Trade (1039)
Market Procurement Trade is a simplified trade mode specifically designed for small commodity exports.
What is Market Procurement Trade?
Market Procurement Trade refers to the purchase of goods in approved market clusters, with qualified operators completing export customs clearance at the procurement location's customs authority. The policy code is "1039".
Characteristics of Market Procurement Trade
| Characteristic | Description |
|---|---|
| Entry Requirements | Individual businesses/SMEs registered within designated market clusters |
| Declaration Method | Simplified declaration; multiple product types can be declared together |
| Tax Exemption Policy | VAT exempt (no refund) |
| Suitable Goods | Small commodities, daily necessities, mixed loose cargo |
| Applicable Scenarios | Procurement at markets like Yiwu Commodity City, Guangzhou Light Textile City, etc. |
Who is suitable for Market Procurement Trade?
- Individual businesses / SMEss (without import/export rights)
- Multi-variety / small-batch consolidated container exports
- Exports of goods lacking valid VAT invoices
IV. Cross-Border E-Commerce Export
Cross-border e-commerce export is a new trade model that has emerged with the development of e-commerce platforms.
Three Cross-Border E-Commerce Supervision Models
| Supervision Code | Model | Description |
|---|---|---|
| 9610 | Cross-Border E-Commerce Retail Export | B2C model; goods declared individually after consumer places order |
| 9710 | Cross-Border E-Commerce B2B Direct Export | B2B model; business-to-business declaration |
| 9810 | Cross-Border E-Commerce Export Overseas Warehouse | Goods shipped abroad to overseas warehouse first, then declared upon sale |
Characteristics of Cross-Border E-Commerce Export
| Characteristic | Description |
|---|---|
| Declaration Method | List reporting; aggregated statistics |
| Tax Refund | VAT refundable (must obtain compliant input invoices) |
| Suitable Goods | Retail e-commerce parcels, goods prepared for FBA storage |
| Logistics Methods | Air courier / Sea freight + last-mile delivery |
V. Selection Guide for the Three Modes
What qualifications does your enterprise have?
│
├── Has import/export rights → Goods are standard/bulk → ★ General Trade
│
├── Individual business/SME → Goods are small items/mixed containers → ★ Market Procurement Trade
│
└── Cross-border e-commerce enterprise → Retail parcels/FBA stock → ★ Cross-Border E-Commerce Export| Business Scenario | Recommended Trade Mode | Reason |
|---|---|---|
| Factory exporting standard products | General Trade | Tax refund available; mature process |
| Consolidated container procurement at Yiwu Market | Market Procurement Trade | Low entry barrier; simplified customs |
| Amazon FBA Stocking | Cross-Border E-Commerce Export (9810) | Compliant declaration; tax refund possible |
| Cross-border e-commerce small parcel direct mail | Cross-Border E-Commerce Export (9610) | Convenient list declaration |
💡 Understanding export trade modes helps in choosing a compliant export route. For most B2B foreign trade companies, General Trade is the most common and mature option.
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