9610 Cross-Border E-Commerce Retail Export Guide

The customs supervision mode code 9610, full name "Cross-border Trade E-commerce", is the most commonly used supervision mode for cross-border e-commerce retail (B2C) import and export business. It applies to retail export goods that domestic e-commerce enterprises sell directly to overseas consumers through e-commerce platforms and mail directly out of China by mail, express delivery, etc. The industry also often calls it the "direct purchase model" and "direct mail model".

This article systematically explains the applicable conditions, customs declaration process, required materials, and tax policies of 9610, helping cross-border e-commerce enterprises arrange export customs clearance more smoothly.

I. Applicable Conditions and Business Characteristics of 9610

Businesses eligible for 9610 usually have the following characteristics:

• Transactions completed online: The goods have been traded through a cross-border e-commerce platform (including self-built websites), and the electronic information of the "three documents"—order, payment, and logistics—can be provided;
• Facing end consumers: Mainly B2C retail exports, with recipients being overseas individual consumers;
• Small-parcel direct mail: Individual shipments are sent directly by postal service, international express, or dedicated-line logistics, without entering overseas warehouses.

The core difference from 9810 (export overseas warehouse) is that 9610 is "transaction first, shipment later": after the goods are sold, they are then sent to the buyer by small-parcel direct mail.

II. 9610 Customs Declaration Process: List Verification and Release, Consolidated Declaration

9610 adopts the facilitated customs clearance model of "list verification and release, consolidated declaration", and the process is as follows:

1. Platform integration and data transmission: E-commerce enterprises, payment enterprises, and logistics enterprises respectively transmit electronic information on orders, payment vouchers, and logistics waybills to customs; enterprises submit it through the International Trade "Single Window" or a cross-border e-commerce customs clearance service platform;
2. List declaration: Declare shipment by shipment using the "Customs Declaration List for Cross-border E-commerce Retail Export Goods of the People's Republic of China" (abbreviated as "declaration list"), and customs reviews the list;
3. List verification and release: After the list is reviewed and approved, the goods can be quickly released for export, with small-parcel timeliness close to that of ordinary express shipments;
4. Consolidated declaration: Enterprises consolidate and merge the lists according to the prescribed cycle (usually monthly) to form export customs declaration forms for subsequent procedures such as foreign exchange collection and settlement and tax refunds.

"List verification and release, consolidated declaration" means massive numbers of small parcels do not need complete customs declaration forms filled out shipment by shipment, balancing customs clearance speed with subsequent supervision and tax refund needs.

III. What Materials Are Required for 9610 Customs Declaration?

Under normal circumstances, the following information and materials need to be prepared or generated:

Before carrying out business, enterprises need to complete customs cross-border e-commerce enterprise registration and confirm the data transmission links with the e-commerce platform, payment institution, and logistics enterprise.

IV. Tax Policies for 9610: Tax Exemption Without Invoices and Tax Refunds

The tax arrangements for 9610 exports fall into two scenarios:

• Tax exemption without invoices: Within cross-border e-commerce comprehensive pilot zones, goods for which e-commerce export enterprises have not obtained valid special VAT invoices for purchases may enjoy VAT and consumption tax exemption policies as long as transaction information is registered on the comprehensive pilot zone online integrated service platform;
• Tax refund available with complete vouchers: Enterprises that have obtained purchase vouchers such as special VAT invoices and meet export tax refund conditions may declare export tax refund (exemption) according to regulations with materials such as consolidated customs declaration forms.

Specific applicability is subject to the policies of the comprehensive pilot zone where the enterprise is located and the interpretations of the competent tax authority. New sellers are advised to standardize the management of procurement vouchers and platform data early in business operations, leaving room for choosing tax exemption or tax refund later.

V. Goods Suitable for 9610 and Business Recommendations

9610 is relatively suitable for the following types of business:

• Consumer goods with fast category updates and low value per shipment, such as daily necessities, 3C accessories, clothing, accessories, etc.;
• New products in the testing stage that need to quickly verify overseas market demand;
• Retail orders from platform stores where buyers have timeliness requirements and can accept direct mail.

In terms of operational arrangements, note the following: keep the declared product name consistent with the actual goods, verify commodity classification and declaration elements in advance, and confirm capacity and customs clearance channels with logistics agents before peak seasons. After cargo volume grows, popular SKUs may consider simultaneously adopting the 9810 overseas warehouse model to improve the buyer experience.

Conclusion

9610 enables cross-border e-commerce retail exports to clear customs efficiently through "list verification and release, consolidated declaration", and policies such as tax exemption without invoices lower the compliance threshold for small and medium-sized sellers. By understanding its applicable conditions and preparing registration and data in advance, export business can run smoothly.

Enterprises that need to arrange cross-border e-commerce export logistics and customs declaration are welcome to learn about Bofeng Logistics' one-stop solutions for customs declaration and inspection services and international freight forwarding, and may also compare the overview of 9610/9810/0110/1039 supervision modes.

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