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2026-02-06
With the rapid development of the cross-border e-commerce overseas-warehouse model, 9810—export to overseas warehouses—has emerged as a targeted customs supervision code. Owing to its core features of “tax refunds upon departure and post-sale settlement,” the export tax rebate and exemption policy under this regime has become a key option for numerous foreign-trade enterprises seeking to optimize their cash flow.
However, the 9810 model differs significantly from the traditional 0110 general trade export tax rebate in terms of tax rebate logic, filing requirements, document archiving, and subsequent administration, and it entails more stringent tax compliance obligations. To help enterprises accurately grasp the key policy points and mitigate operational risks, we have now compiled five major takeaways to facilitate a deeper understanding.
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