The 9610 customs supervision code corresponds to cross-border e-commerce retail exports, which is a new customs code announced by the General Administration of Customs in Document No. 12 of 2014. The full name is “cross-border trade e-commerce”, or e-commerce for short. It is cross-border e-commerce retail exports, also known as cross-border e-commerce business-to-consumer (B2C) exports. Enterprises engaged in cross-border e-commerce retail import and export business should transmit real business-related electronic data and electronic information to the customs in real time, and open information sharing interfaces such as real-time logistics tracking, strengthen information and data support for customs risk prevention and control, and cooperate with the customs for effective management.
9610 model business process: When overseas individual customers purchase goods on cross-border e-commerce platforms, cross-border e-commerce enterprises or e-commerce platforms transmit electronic orders, payment vouchers, electronic waybills and other information to the customs, and then cross-border e-commerce enterprises or their agents submit declaration lists to the customs and handle customs declaration procedures in the form of “list verification and release, summary declaration”; qualified cross-border e-commerce enterprises in the cross-border e-commerce comprehensive pilot zone can handle customs declaration procedures in the form of “list verification and release, summary statistics”.
After the export of cross-border e-commerce retail goods, cross-border e-commerce enterprises or their agents shall, before the 15th of each month, merge the declaration list of customs clearance of the previous month according to the same consignee and consignor, the same mode of transportation, the same production and sales unit, the same destination country, the same exit customs type in the list header, and the same final destination country, the same 10-digit customs commodity code, and the same currency in the list body, and compile them into the export goods declaration form of the Customs of the People’s Republic of China for declaration to the customs.
For those who are allowed to handle customs declaration formalities in the “list verification and release, summary statistics” mode, they will no longer be summarized to form the export goods declaration form of the Customs of the People’s Republic of China, and the value of a single bill shall not exceed RMB 5,000. Export commodities that do not involve taxes, certificates, or inspections are also applicable to the “list declaration, summary statistics” mode.
The 9610 mode is more suitable for cross-border sellers who do self-delivery. For domestic sellers who do self-delivery, express delivery and small packages are used for export. If they use the 010 mode to declare customs and refund taxes one by one, it will require a lot of manpower and material resources to complete, which is unrealistic and inefficient. Therefore, the state has introduced the 9610 customs clearance mode policy, which just solves the problems of customs clearance and tax refund for self-delivery sellers. Enterprises only need to choose the 9610 customs clearance mode and upload the three-order information (commodity information, logistics information, and payment information) to the single window. Customs can clear customs after review and inspection, without the need for enterprises to declare one by one. It is not only efficient, but also reduces the customs clearance costs for enterprises.
It should be noted that under the 9610 declaration mode, you can apply for tax refunds for customs declaration and export through special express delivery, but postal parcels generally cannot be refunded.