9810 Overseas Warehouse Export Declaration Guide

Customs supervision method code 9810, full name "Cross-border E-commerce Export Overseas Warehouse", applies to the export model in which cross-border e-commerce enterprises first ship exported goods to self-built, leased, or third-party-operated overseas warehouses, and after the goods are sold on e-commerce platforms, they are then delivered from the overseas warehouse to overseas consumers.

9810 is a supervision mode added by customs in 2020. It was launched together with 9710 (cross-border e-commerce B2B direct export), solving the long-standing problem that overseas warehouse stockpiling exports had no corresponding supervision mode. This article explains in detail its applicable conditions, customs declaration process, and required materials.

I. Applicable Conditions and Business Characteristics of 9810

Businesses eligible for 9810 usually have the following characteristics:

• Stock first, sell later: At the time of export, specific orders have not yet been generated; goods are first shipped in batches to overseas warehouses abroad for storage;
• Possess overseas warehouse resources: The enterprise uses self-built warehouses, leased warehouses, or cooperates with third-party overseas warehouse service providers and can provide proof of the overseas warehouse;
• Local delivery improves experience: After buyers place orders, goods are shipped from local warehouses in their country, and delivery time is usually significantly better than direct mail from China.

Compared with 9610 (retail direct mail), 9810 is a B2B2C "pre-stocking" model; the export stage declares goods as a whole batch, suitable for best-selling products that already have stable sales and need improved delivery time.

II. 9810 Customs Declaration Process

9810 exports generally complete customs clearance by means of a customs declaration form; the overall process is as follows:

1. Enterprise filing: Complete customs cross-border e-commerce enterprise filing, and activate 9810 business permissions on the international trade "Single Window" or cross-border e-commerce customs clearance service platform;
2. Prepare overseas warehouse documents: Prepare overseas warehouse certification documents (ownership or lease documents for self-built warehouses, service contracts signed with third-party overseas warehouse service providers, etc.) and related logistics documents;
3. Export customs declaration: Before the entire batch of goods is shipped, declare the export customs declaration form to customs under supervision mode 9810, and fill in overseas warehouse and other information in the "Remarks" column of the customs declaration form as required;
4. Inspection and release: After customs review and inspection as appropriate, release is granted, and the goods are loaded onto ships (aircraft, vehicles) and shipped to the overseas warehouse;
5. Departure and data verification: After the goods actually leave the country and arrive at the warehouse, the enterprise transmits warehousing and sales data back as required, linking it with export information.

Since 9810 goods are exported in full containers or whole batches, enterprises can directly use conventional mainline transport arrangements such as sea, air, and international rail, making it easier to keep logistics costs at a more reasonable level.

III. What Materials Are Required for 9810 Customs Declaration

Different ports have detailed requirements for the specific form of overseas warehouse certification materials. It is recommended to confirm the list format with the customs broker before the first shipment.

IV. Export Tax Refund Policy for 9810

Goods exported under 9810 can undergo export tax refund (exemption) according to current regulations:

• After the goods are declared for export and actually arrive at the overseas warehouse, the enterprise may, on the basis of purchase vouchers such as the export customs declaration form and VAT special invoice, apply for tax refund (exemption) according to regulations;
• Overseas warehouse exports involve "export first, sales later." Enterprises need to maintain ledger management of export batches, in-warehouse inventory, and terminal sales data to ensure documents can correspond to one another and be traced.

The precise tax refund basis is subject to the requirements of the competent tax authority. Enterprises that plan for obtaining invoices during procurement before stocking up can help complete tax refund declaration smoothly.

V. Which Enterprises and Goods Are Suitable for 9810

• Sellers with stable orders on channels such as Amazon and independent websites and high requirements for delivery timeliness;
• Goods that are bulky or heavy and have relatively high direct-mail shipping costs, such as home goods, outdoor products, fitness equipment, etc.;
• Overseas-expanding enterprises that need to provide local return and exchange after-sales service and build a brand experience.

In terms of stocking pace, it is recommended to first verify sell-through with small-batch trial warehousing, then arrange replenishment based on inventory turnover, while paying attention to destination country tariff and VAT compliance requirements (such as EU VAT and tax filing obligations in the country where the overseas warehouse is located).

Conclusion

9810 gives the mainstream cross-border e-commerce model of "export to overseas warehouse, local delivery" a clear customs clearance path and supports normal processing of export tax refunds. Completing filing in advance and preparing overseas warehouse certification materials are key to smooth shipment.

Bofeng Logistics can provide cross-border e-commerce enterprises with one-stop services including sea, air, and rail first-leg transportation, customs declaration, and overseas warehouse delivery coordination. For details, see International Freight Forwarding and Customs Declaration and Inspection Services, and also refer to Overview of 9610/9810/0110/1039 Supervision Modes.

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