0110 General Trade Customs Declaration Guide

Customs supervision mode code 0110, full name "General Trade", is the most basic and most widely used supervision mode in China's foreign trade, referring to the normal trade mode of unilateral import or unilateral export by enterprises. The vast majority of goods traded between foreign trade enterprises through contracts, taxed at ordinary tax rates, or refunded against invoices are declared under 0110.

This article systematically explains the scope of application, customs declaration process, documents and materials, and tax refund arrangements for 0110 general trade.

I. Scope of Application of 0110 General Trade

The following businesses generally apply to the 0110 supervision mode:

• Goods exported or imported unilaterally under trade contracts signed between domestic enterprises and overseas customers;
• Goods handled according to normal import and export tax policies, with export tax refund (exemption) processed on the basis of documents such as special VAT invoices at the export stage, and import taxes levied according to regulations at the import stage;
• Conventional trade goods that do not apply to special supervision modes such as processing trade, cross-border e-commerce, and market procurement.

Simply put, general trade is the standard trade model of "normal transaction, normal taxation or tax refund." Export enterprises that can obtain formal purchase invoices and wish to complete export tax refunds in full usually choose 0110.

II. 0110 Export Customs Declaration Process

The standard process for general trade export customs declaration is as follows:

1. Sign a foreign trade contract: confirm transaction terms (price, delivery method, settlement method, etc.) with the overseas buyer, and arrange production or procurement;
2. Goods ready and booking: pack the goods, confirm shipping marks, entrust a freight forwarder to book space, and arrange drayage to the port;
3. Prepare customs declaration documents: assemble the contract, invoice, packing list, customs declaration authorization letter, and regulatory certificates;
4. Official declaration: the customs broker enters the export customs declaration form (supervision mode 0110) through the international trade "Single Window" and files an electronic declaration with customs;
5. Review and inspection: customs reviews the documents, arranges inspection for goods requiring inspection, and verifies whether the documents match the goods;
6. Release and shipment: after approval, the goods are released and loaded onto the vessel (aircraft, vehicle) for shipment;
7. Subsequent tax refund: the enterprise collects the customs declaration form, invoice, and other documents and files the export tax refund (exemption) with the tax authority in accordance with regulations.

Under normal circumstances, goods with complete documents and no inspection required can complete customs clearance within one working day; when inspection, price verification, or license-related commodities are involved, the time limit is extended accordingly.

III. What Documents Are Required for 0110 Customs Declaration

Import business also requires a bill of lading, certificate of origin (when enjoying agreement tax rates), import license documents, etc., and import tariffs, import-stage VAT, and consumption tax must be paid in accordance with the law.

IV. 0110 General Trade Export Tax Refund

0110 export tax refund is one of the links that foreign trade enterprises care about most:

• After the exported goods have been declared and actually leave the country, the enterprise files VAT and consumption tax refund (exemption) with the competent tax authority in accordance with regulations, using the export customs declaration form, special VAT invoice, foreign exchange receipt voucher, and other materials;
• The tax refund rate follows the export tax refund rate corresponding to the commodity's HS code; different commodities have differences;
• Enterprises need to ensure invoices for purchases, compliant foreign exchange receipts, and complete documents, and complete the declaration within the prescribed time limit.

Standardized supplier management and invoice management are prerequisites for a smooth tax refund. Enterprises are advised to confirm invoicing arrangements with suppliers at the procurement stage to avoid later impacts on tax refunds due to document issues.

V. Choosing Between 0110 and Other Supervision Modes

• Conventional trade with complete purchase invoices and requiring tax refunds: suitable for 0110;
• Cross-border e-commerce retail small parcel direct mail: usually uses 9610;
• Cross-border e-commerce stocking in overseas warehouses: usually uses 9810;
• Export of small commodities with multiple varieties, small batches, and invoice-free procurement in pilot markets: 1039 market procurement trade may be used.

Enterprises can choose the supervision mode according to order form, goods characteristics, and procurement voucher conditions, and may also use different modes for different business lines.

Conclusion

0110 general trade is the "standard path" for import and export business, with standardized processes, mature documents, and complete tax refund policies. By preparing basic documents such as contracts, invoices, and packing lists and managing invoices and foreign exchange receipts well, customs clearance and tax refunds can be completed smoothly.

Bofeng Logistics provides foreign trade enterprises with general trade import and export sea freight, air freight, rail transport, customs declaration agency, and export tax refund supporting services. For details, see Customs Declaration and Inspection Services and International Freight Forwarding, or view the Overview of 9610/9810/0110/1039 Supervision Modes for comparison.

Business consultation: Phone / WhatsApp 130-7567-8958, Email: info@zhbfwl.com.