China Clarifies Key Crossborder Ecommerce Customs Codes

This article provides an in-depth interpretation of common customs supervision codes in the cross-border e-commerce field: 9810, 9710, 9610, and 1210. It details the corresponding business models, declaration processes, required materials, and tax policies for each code. The aim is to help cross-border e-commerce companies better understand and utilize these codes, achieve compliant and efficient operations, and seize global trade opportunities. It provides a comprehensive guide for navigating the complexities of customs regulations in the context of international online retail.
China Clarifies Key Crossborder Ecommerce Customs Codes

As global trade rapidly digitizes, cross-border e-commerce has become a vital bridge connecting domestic and international markets. For industry players and consumers alike, a series of seemingly cryptic numbers—9810, 9710, 9610, and 1210—function as gatekeeping codes that determine the compliant movement of goods. What do these codes signify, and how do they facilitate cross-border e-commerce operations? This article provides an in-depth analysis of these critical customs supervision codes to help businesses operate efficiently within regulatory frameworks.

B2B vs. B2C: The Foundation for Understanding the Codes

To comprehend these codes' functions, we must first distinguish between two primary cross-border e-commerce models:

  • B2B (Business-to-Business): Refers to "cross-border e-commerce enterprise-to-enterprise exports," where domestic companies ship goods to overseas enterprises or warehouses via cross-border logistics, completing transactions through e-commerce platforms while transmitting required electronic data to customs.
  • B2C (Business-to-Consumer): Involves Chinese enterprises selling directly to foreign consumers, primarily retailing personal consumption goods through air parcels, mail, or express delivery.

Cross-Border E-Commerce B2B Exports: 9710 & 9810

B2B exports primarily involve two models—"9710" and "9810"—with businesses selecting the appropriate code based on their operational type.

1. "9810": Cross-Border E-Commerce Export Overseas Warehouse Model

The "9810" code represents "Cross-Border E-Commerce Export Overseas Warehouse," applicable to goods exported to foreign warehouses. In this model, domestic enterprises bulk-ship goods via general trade to pre-registered overseas warehouses. Transactions are completed on e-commerce platforms before warehouses dispatch products to international consumers—a B2B2C export structure. Amazon's FBA warehouses exemplify this model.

Key Steps in "9810" Operations:

  • Bulk Export to Overseas Warehouses: Domestic companies export goods in bulk to registered foreign warehouses.
  • Online Transactions: Complete sales with international consumers via e-commerce platforms.
  • Warehouse Fulfillment: Overseas warehouses ship goods directly to buyers.

Overseas Warehouse Registration Requirements:

Companies using "9810" must register overseas warehouses, typically submitting:

  • Registration forms for cross-border e-commerce overseas warehouse enterprises
  • Warehouse ownership documents (for owned facilities) or lease agreements (for rented spaces)
  • Supplementary materials like warehouse inventory screenshots or online sales records
  • Additional locally required documentation

2. "9710": Cross-Border B2B Direct Export Model

The "9710" code signifies direct B2B exports via e-commerce platforms. Domestic enterprises showcase products and corporate information online, establish foreign buyer connections, then complete ordering, payment, and fulfillment processes either digitally or offline.

Operational Advantages of "9710":

  • Fully digitized customs declarations
  • Streamlined declaration channels
  • Simplified procedures within pilot zones
  • Enhanced logistics and inspection efficiency

Required Documentation:

  • Application reports
  • E-commerce registration forms
  • Platform store credentials, transaction records, and service contracts
  • Business licenses and foreign trade operator filings

Cross-Border E-Commerce B2C: 9610 & 1210

For B2C models, customs has established "9610" and "1210" supervision methods.

1. "9610": Cross-Border Trade E-Commerce (Consolidated Shipping)

This "consolidated shipping" model applies to B2C exports where domestic entities sell directly to foreign consumers via e-commerce platforms, using "list verification and bulk declaration" customs procedures.

Key Features:

  • Simplified customs clearance through list verification
  • Periodic bulk declarations enabling export tax rebates
  • VAT and consumption tax exemptions for eligible pilot zone enterprises
  • 4% deemed corporate income tax rate for qualified businesses

2. "1210": Bonded Cross-Border E-Commerce

This code governs bonded e-commerce transactions through approved platforms and customs-supervised zones or bonded logistics centers (Type B).

Operational Flow:

  • Goods enter bonded zones for storage
  • Domestic consumers purchase via e-commerce platforms
  • Customs clearance occurs within bonded areas
  • Goods exit zones for domestic delivery

Distinct Advantages:

  • Simplified returns processing within bonded zones
  • Global sales flexibility with reduced customs documentation
  • Tariff savings and improved capital efficiency

Understanding these customs codes—9810, 9710, 9610, and 1210—forms the foundation for compliant cross-border e-commerce operations. Businesses must select appropriate codes based on their models while monitoring policy updates to ensure uninterrupted commerce. As the industry evolves, regulatory frameworks will continue adapting, requiring enterprises to remain agile in this competitive landscape.