跨境电商6大出口报关方式全解析:从0110到9810
跨境电商企业在选择出口报关方式时,常常面临困惑。本文将详细解析6种主流报关模式(0110、1210、9610、1039、9710、9810),帮助卖家根据业务特点选择最优方案。
Cross-border e-commerce enterprises often face confusion when choosing export customs declaration methods. This article will analyze in detail 6 mainstream declaration modes (0110, 1210, 9610, 1039, 9710, 9810) to help sellers select the optimal solution based on business characteristics.
一、0110:一般贸易模式 | General Trade Mode
0110是目前跨境电商使用最广泛、最成熟的报关模式,适用于B2B线上线下交易。企业需提供委托书、合同、发票等单证,且需要境外B端采购商配合。
0110 is currently the most widely used and mature customs declaration mode for cross-border e-commerce, suitable for B2B online and offline transactions. Enterprises need to provide documents such as power of attorney, contracts, invoices, etc., and require the cooperation of overseas B-end purchasers.
退税技巧:许多B2C卖家通过设立香港公司,采用B2B2C模式实现退税。
Tax refund technique: Many B2C sellers establish Hong Kong companies to adopt the B2B2C model for tax refund purposes.
二、9610:集货模式 | Consolidation Mode
9610俗称"小包直邮",采用"清单核放,汇总申报"方式,适合小包裹、多批次的电商业务。其优势在于简化中小卖家的出口流程,但存在物流成本高和核定征收风险。
9610, commonly known as "small package direct mail", adopts the method of "list verification and release, summary declaration", suitable for small parcel, multi-batch e-commerce business. Its advantage lies in simplifying the export process for small and medium sellers, but there are risks of high logistics costs and verified collection.
风险提示:核定征收政策存在不确定性,可能面临补税风险。
Risk warning: The verified collection policy is uncertain and may face tax supplement risks.
三、1039:市场采购贸易 | Market Procurement Trade
1039专为市场集聚区小商户设计,单票货值不超过15万美元。虽然宣传能低成本回款,但存在五大风险:
1039 is designed for small merchants in market clusters, with single ticket value not exceeding $150,000. Although advertised as low-cost fund return, there are five major risks:
- 大部分卖家不符合条件 | Most sellers don't meet the conditions
- 核定征收风险大 | High risk in verified collection
- 政策不具备持续性 | Policy lacks sustainability
- 个体户承担无限责任 | Individual businesses bear unlimited liability
- 缺乏公司价值 | Lack of corporate value
四、1210:保税仓贸易 | Bonded Warehouse Trade
1210是"备货模式",商品提前进入保税仓,卖一件清关一件,特别适合制造企业"卖全球"。与9610的主要区别在于商品是否已售出。
1210 is the "stocking mode", where goods enter bonded warehouses in advance and clear customs one by one when sold, especially suitable for manufacturing enterprises "selling globally". The main difference from 9610 is whether the goods have been sold.
五、9710:跨境电商B2B | Cross-border E-commerce B2B
9710是B2B直接出口模式,与9610的B2C模式相对,货值和货量通常更高。目前主要用于申请政府补助。
9710 is a B2B direct export model, relative to 9610's B2C model, with usually higher cargo value and quantity. Currently mainly used for government subsidy applications.
六、9810:海外仓模式 | Overseas Warehouse Mode
9810适用于批量出口至海外仓的业务,需完成海外仓备案。难点在于报关金额是预估的,需与收汇金额匹配。
9810 is suitable for bulk exports to overseas warehouses, requiring completion of overseas warehouse filing. The difficulty lies in the fact that the declared amount is estimated and needs to match the foreign exchange income.
总结:跨境电商企业应根据自身业务特点,选择最适合的报关模式。0110最成熟,9610适合小包,1039风险高,1210适合备货,9710/9810适合特定场景。
Conclusion: Cross-border e-commerce enterprises should choose the most suitable customs declaration mode according to their business characteristics. 0110 is the most mature, 9610 is suitable for small packages, 1039 has high risks, 1210 is suitable for stocking, and 9710/9810 are suitable for specific scenarios.
