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China Export Customs Declaration Codes Guide: 0110 / 9610 / 9710 / 9810

Written by

Jameson Zeng

in

0110, 9610, 9710, and 9810 are the four most common China export customs codes. A wrong code can cause tax refund failures or even delay an entire container at customs. Many traders confuse "customs declaration mode" with "trade model", causing inconsistencies between system and actual customs declarations and derailing tax refunds and regulatory filings.

I. What Are Customs Supervision Codes

China customs supervision codes are 4-digit identifiers. The first two digits represent the customs supervision category; the last two represent the trade mode. In daily Yinrui operations, the code directly determines:

  • Eligibility for export tax refunds;
  • Required documents and declaration procedures;
  • Cargo release speed at ports.

Whether via General Trade (0110) or cross-border modes (9610/9710/9810), selecting the correct code is the first step in customs clearance.

II. Quick Reference: Four High-Frequency Codes

Code Full Name Use Case Tax Refund
0110 General Trade Standard B2B exports with no special policy ✅ Standard refund
9610 Cross-border E-commerce B2C Direct Mail Parcels shipped directly to overseas consumers ✅ Summary declaration refund
9710 Cross-border E-commerce B2B Direct Export Direct export to overseas enterprises after platform transaction ✅ Standard refund
9810 Cross-border E-commerce Overseas Warehouse Goods first exported to overseas warehouse, then delivered to consumers ✅ Secondary declaration refund

III. Core Differences: Declaration Mode vs Trade Model

Dimension 0110 General Trade 9610 B2C Direct Mail 9710 B2B Direct Export 9810 Overseas Warehouse
Counterparty Overseas enterprise Overseas consumer Overseas enterprise Overseas consumer (via overseas warehouse)
Declaration Mode Single declaration per shipment List verification + summary declaration Single declaration per shipment Inventory list + secondary declaration
Governing Notice MOFCOM basic code table General Administration of Customs Announcement No. 12 (2014) General Administration of Customs Announcement No. 92 (2020) General Administration of Customs Announcement No. 92 (2020)
Refund Path VAT invoice + foreign exchange receipt 9610 inventory list + summary declaration VAT invoice 9810 inventory list + secondary declaration after sale

IV. Common Pitfalls in Tax-Refund Tagging

In practice, mismatches between declaration modes and trade codes are the most common source of anomalies. Typical issues include blank declaration mode fields, incorrect “blank purchase” selections, and inconsistencies between remarks and declaration modes. These anomalies prevent the refund process from starting.

V. Common Misconceptions

Misconception Reality
"9610 and 9710 only differ by a digit; either works" 9610 is B2C direct mail to consumers; 9710 is B2B direct export to enterprises. The counterparty and declaration path are fundamentally different.
"9810 and 1210 are both overseas warehouses; interchangeable" 1210 is bonded e-commerce (goods enter a bonded zone first); 9810 is overseas warehouse (goods leave China first then retail). Customs supervision paths differ completely.
"Having the tax-refund tag guarantees a refund" A refund also requires VAT invoices, foreign exchange receipts, inventory lists, and complete documentation. Correct code selection alone does not guarantee a refund.
"1039 is VAT-exempt, so customs declaration doesn't matter" 1039 still requires customs declaration per regulations, with single-shipment value ≤ USD 150,000. Exceeding the limit requires splitting shipments.

VI. Internal Tools and Further Reading

Yinrui has automated tax-refund consistency checks in the system (the system), which can batch-scan waybills for mismatches between customs codes and declaration modes. Contact operations for the full detection logic.

More compliance articles: Cross-border Compliance Hub

Yinrui Logistics · End-to-End Customs & Tax Refund Support

Yinrui provides export customs declaration, tax-refund documentation support, system waybill anomaly resolution, and DDP end-to-end service. If you are unsure which supervision code to use, or need to verify system customs tags, please contact:

Website: https://sz-yr.com
Phone: 18102902805
Location: Shenzhen, China

What are the differences between 0110, 9610, 9710, and 9810 China export customs codes?

0110 is General Trade B2B; 9610 is cross-border B2C direct mail; 9710 is cross-border B2B direct export; 9810 is cross-border overseas warehouse B2B2C. The core differences are the trading counterpart and declaration mode: 9610 uses list verification plus summary declaration; 9810 uses inventory list plus secondary declaration; 0110 and 9710 use single-shipment declarations.

How do I choose between 9610 and 9710 for cross-border e-commerce?

Use 9610 when selling directly to overseas consumers (B2C parcels). Use 9710 when exporting directly to overseas enterprises via a platform (B2B). If the buyer is a business, choose 9710; if the buyer is a consumer, choose 9610.

What is the difference between 9810 overseas warehouse and 1210 bonded e-commerce?

9810 exports goods to an overseas warehouse first, then delivers to consumers; 1210 places goods in a bonded zone first, then exports after orders are placed. They have different storage locations, customs supervision paths, and refund timing, and cannot be used interchangeably.

When should I use 1039 market procurement trade?

1039 is for exports purchased in approved market clusters, with single-shipment value under USD 150,000. It offers simplified declaration, VAT exemption (no refund), and personal foreign exchange collection. It suits small commodities and multi-category exports, not bulk cargo.

What happens if the system tax-refund tag and customs declaration mode do not match?

An anomaly is flagged. the system rules: if a code tag exists but declaration mode is not ‘报关退税’ → anomaly; if declaration mode is ‘买单’ → anomaly; if declaration mode is blank → anomaly. Both the code tag and declaration mode must be correct for the refund process to start.

Can 9610 cross-border e-commerce shipments qualify for tax refunds?

Yes. 9610 uses a ‘list verification, summary declaration’ model. You need a 9610-specific inventory list and periodic summary declarations. The refund path differs from 0110, but refunds are possible.

What does '买单' (blank purchase) mean for customs declaration? Can I still get a tax refund?

买单出口 means using a broker’s documentation without claiming a tax refund. If system shows declaration mode = ‘买单’ but remarks contain codes like 0110 or 9810, the system flags an anomaly: a refund is requested but the wrong declaration mode was selected. Change to ‘报关退税’ for normal refund processing.

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