The finance and tax questions manufacturers ask most

What is the difference between cross-border e-commerce codes 9610, 9710, 9810 and 1210?

All four are customs supervision codes for cross-border e-commerce: 9610 is retail (B2C) import and export, 9710 is direct B2B export, 9810 is export to overseas warehouses, and 1210 is bonded cross-border e-commerce.

Each mode needs a different chain of records for customs, foreign exchange, VAT refunds and income tax; the wrong mode or mismatched records is a common reason refunds get stuck.
Cross-border Steward links customs declarations, export invoices, orders, logistics and receipts into one record per shipment and checks them before filing.
The Cross-border Steward site includes a 61-item self-check list for customs, tax and finance compliance.

This page is general information only and is not tax, legal or accounting advice on any particular matter. Policy references reflect the documents in force at the time of writing; how they apply depends on the company's facts and on the local tax authority.

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