While both fall under cross-border e-commerce, business-to-business (B2B) and business-to-consumer (B2C) models operate under fundamentally different customs clearance frameworks. B2B transactions typically use regulatory codes like 9710 and 9810, whereas B2C predominantly adopts the 9610 code. These regulatory distinctions create significant variations in clearance procedures and documentation requirements.
Clearance Process Differences: Scale Versus Flexibility
The B2B clearance process aligns with bulk commodity trade characteristics, emphasizing standardization and scalability. Before declaration, companies must complete qualification filings. Those operating overseas warehouses need additional documentation including rental agreements and pattern filings.
The declaration process bifurcates based on shipment value and regulatory requirements:
- Shipments exceeding ¥5,000 or requiring special supervision: Processed through the H2018 clearance management system with detailed customs declarations resembling traditional foreign trade procedures.
- Shipments under ¥5,000 without special requirements: Eligible for simplified reporting through the cross-border e-commerce export unified system.
Post-declaration, customs systems verify enterprise qualifications and electronic transaction data. Approved B2B shipments qualify for prioritized inspection and nationwide customs clearance integration. These goods typically proceed directly to overseas warehouses without repacking. However, the clearance cycle remains relatively lengthy at 3-7 days.
Conversely, B2C clearance prioritizes small parcel efficiency through a "list verification, summary declaration" model. Enterprises simply transmit order, payment, and logistics data ("three documents") to the single customs window. Automated system verification enables same-day clearance, supporting high-frequency shipments. Monthly consolidated declarations facilitate subsequent tax rebates and foreign exchange settlement. Final delivery occurs through local courier networks, with most parcels clearing customs within 24 hours.
Documentation Variations: Commercial Versus Electronic Focus
B2B requirements emphasize comprehensive commercial documentation including commercial invoices, packing lists, and bills of lading. The 9810 overseas warehouse model mandates additional filings like the Cross-Border E-Commerce Export Overseas Warehouse Enterprise Filing Registration Form and warehouse ownership/lease proofs. Individual declarations require sales contracts, while regulated goods need corresponding licenses or inspection certificates.
B2C documentation centers on electronic transaction data, replacing commercial contracts with the "three documents" system. Simplified packing lists and electronic invoices suffice for basic product information. Special categories only require destination-market compliance certificates. Tax rebate procedures utilize consolidated declarations without extensive documentation.
| Clearance Model | Core Documentation | Supplementary Requirements |
|---|---|---|
| B2B | Commercial invoice, packing list, bill of lading | 9810 model requires overseas warehouse filings; individual declarations need sales contracts; regulated goods require licenses; simplified HS coding permitted in pilot zones |
| B2C | Order/payment/logistics data, simplified packing list, e-invoice | Category-specific compliance certificates; tax rebates use consolidated declarations |
These procedural and documentary differences stem from regulatory approaches, business models, and product characteristics. Enterprises should select appropriate clearance methods based on operational realities to ensure efficient cross-border transactions.