Customs supervision codes are used to identify the regulatory methods applied to imported and exported goods during clearance. 

According to the "Customs Law of the People's Republic of China" and related regulations, 

Chinese customs implement categorized management for import and export goods, including general trade, bonded logistics, 

processing trade, cross-border e-commerce, and other categories.

These customs supervision codes cover various aspects such as involved entities, declaration methods, 

payment settlement methods, and tax filing procedures. Below is a detailed explanation of these elements:

Introduction to Supervision Methods and Procedures 

Main body: 

General trade typically involves enterprises with import and export business rights, such as 

manufacturers and trading companies. 

These businesses directly import or export goods when engaging in international trade. 

Processing trade primarily targets enterprises that require raw material processing, 

including models such as incoming material processing and imported material processing. 

This regulatory approach applies to goods that need to be processed domestically before being re-exported. 

Bonded logistics involves enterprises engaged in activities such as storage and display under customs supervision,

 such as bonded warehouse operators. These activities allow goods to be temporarily stored 

within the country before customs duties are settled. 

Customs declaration method: 

General trade customs declaration is relatively straightforward, typically involving the complete import and export process of goods, 

requiring submission of relevant documents and materials. 

Customs clearance for processing trade is relatively complex, requiring declaration at each stage

—raw material import, processing, and finished product export—and often involves operations such as carryover of materials. 

Customs clearance for bonded logistics typically involves temporary storage and transshipment of goods, 

requiring declaration when goods enter or leave the bonded zone, and may also involve subsequent processing or sales activities. 

Payment settlement methods: 

The cash flow in general trade is relatively simple, typically involving direct payment and receipt 

of funds between buyers and sellers through bank transfers or similar methods. 

In processing trade, cash flows can be more complex, involving financial transactions among raw material suppliers, 

processing factories, and end buyers. Additionally, cash flows related to domestic procurement may also be involved. 

The cash flow in bonded logistics primarily focuses on the settlement of logistics costs, 

including warehousing and transportation fees. Additionally, 

once the final destination of the goods is determined, related tax issues may also need to be addressed. 

Tax Filing Methods: 

Taxation for general trade is typically based on the actual transaction price of goods, 

requiring compliance with regulations to file and pay taxes such as value-added tax and customs duties. 

Taxation in processing trade has special characteristics; for example, imported raw materials may enjoy certain tax incentives, 

while the export of processed finished goods may be subject to different tax rates. 

Bonded logistics offer certain flexibility in tax filing, especially for goods temporarily stored before re-export, 

which may qualify for tax deferral or exemption under specific conditions. 

Below is a guide outlining the entities involved, customs declaration methods, 

payment settlement approaches, and tax filing procedures for customs supervision codes 

such as 9710, 9810, 0110, 1039, 9610, 1210, and 1239: 

9710 - Cross-border E-commerce B2B Direct Export  

Target: Primarily enterprises engaged in international trade through e-commerce platforms, 

such as cross-border e-commerce platform sellers, buyers, and logistics service providers. 

Customs declaration method: A simplified customs clearance process is adopted, allowing enterprises to submit electronic data

 online via a single window for declaration without the need for paper documents. 

Payment settlement methods: Support various cross-border payment options, including third-party payment platforms 

(Alipay, WeChat Pay) and bank transfers, ensuring secure and efficient fund transfers. 

Tax filing method: Determine the tax rate based on product classification, and pay customs duties,

 value-added tax, and consumption tax in accordance with general trade regulations. 

Certain eligible goods may qualify for preferential tax policies. 

9810 - Cross-border E-commerce Export via Overseas Warehouses  

Applicable Entities: Enterprises engaged in cross-border e-commerce exports using the overseas warehouse model, 

including e-commerce companies, logistics enterprises, and overseas warehouse operators. 

Customs declaration method: Similar to 9710, it uses a simplified electronic customs clearance process,

but requires additional information such as overseas warehouse address. 

Payment settlement methods: Multiple cross-border payment options are supported, 

while also requiring attention to foreign exchange regulations in the country where the overseas warehouse is located. 

Tax Filing Method: In addition to paying taxes according to general trade regulations, 

it is also necessary to pay attention to the tax requirements of the 

country where the overseas warehouse is located to avoid double taxation issues. 

0110 - General Trade  

Applicable to all enterprises and individuals engaged in import and export trade activities, 

it is one of the most widely used trade methods. 

Customs declaration method: A complete customs clearance process requires submission of 

detailed cargo information, contracts, invoices, and other supporting documents. 

Payment methods: Primarily traditional bank transfers or letter of credit payments, 

other legal and compliant cross-border payment methods may also be used. 

Tax filing method: Pay the corresponding customs duties, value-added tax, 

and consumption tax based on product classification and rules of origin. 

1039 - Market Procurement Trade Method  

Mainly aimed at small-batch, multi-variety, and frequent export trade, 

such as operators in the Yiwu small commodity market. 

Customs declaration method: A simplified classification and fast clearance customs model is adopted, 

allowing multiple parties to consolidate shipments for export. 

Payment settlement methods: flexible and diverse, including cash transactions, 

bank transfers, or other legal payment methods. 

Tax filing method: Implement a non-refundable exemption policy, 

meaning that exported goods are exempt from value-added tax and consumption tax, 

and the related input tax credits are neither deductible nor refundable. 

9610 - Direct Purchase Import within Cross-border E-commerce Comprehensive Pilot Zones  

Applicable Entities: E-commerce enterprises, consumers, and logistics service providers engaged 

in direct purchase import operations within cross-border e-commerce comprehensive pilot zones. 

Customs declaration method: Electronic filing through the cross-border e-commerce public service platform, 

simplifying the traditional import customs clearance process. 

Payment settlement methods: Supports cross-border electronic payments, 

such as third-party payment platforms and bank transfers. 

Tax filing method: Implemented in accordance with the tax policy for cross-border e-commerce retail imports, 

including limits on single transaction value, annual transaction value, and corresponding tax rates and tax-exempt thresholds. 

1210 - Bonded Warehousing  

Mainly targeting cross-border e-commerce companies, this model involves storing goods in domestic bonded zones in advance,

 enabling fast customs clearance and shipment once consumers place orders. 

Customs declaration method: Goods must be registered and cleared upon entry into the zone, 

and each shipment must be declared and cleared individually upon exit according to the order. 

Payment settlement method: Involves settling payments with suppliers and collecting payments from consumers, 

typically completed through cross-border payment platforms. 

Tax filing method: Taxes are temporarily deferred upon entry into the zone and collected at the time

 of exit based on the actual transaction price, including customs duties, value-added tax, and consumption tax. 

1239 - Bonded Zone Warehousing and Transit Trade  

Applicable to traders who store, sort, package, and then re-export goods to other countries or regions through bonded zones. 

Customs clearance method: Goods entering or leaving the bonded zone require corresponding customs procedures,

 but these are simpler and faster compared to general trade. 

Payment settlement methods: include settlement of payments with upstream suppliers and downstream customers, 

as well as potential storage fees. 

Tax filing method: Simple processing activities conducted within the bonded zone are exempt from value-added tax; 

however, if a sale occurs, taxes must be paid in accordance with regulations.