What is the customs supervision code 9610? Customs supervision code 9610 review

introduce

"9610" is commonly known as the "collection model", which is what we often call B2C export (Business To Customer). 9610 is a four-digit code, the first two digits are the classification code divided according to customs supervision requirements and computer management needs, and the last two digits are the customs statistics code. 9610 customs declaration export is aimed at small volumes, which is commonly known as the collection model, such as international express delivery. Using the "list verification and release, summary declaration" method, cross-border enterprises push data to the tax and foreign exchange management departments to achieve tax refunds.

To put it simply, its export model is suitable for e-commerce companies or individuals that use the export method of "overseas consumers place orders to purchase goods from domestic e-commerce sellers on cross-border e-commerce platforms, and the goods (packages) are delivered to overseas consumers after being declared for export to Chinese customs."

Currently, there are two main types of companies that choose the 9610 export declaration model: one is financially compliant cross-border listed companies; the other is large-scale factory companies that have transformed into cross-border e-commerce companies, which can obtain value-added tax invoices for their purchases and then complete export tax rebates in this way.

Operation Mode

E-commerce enterprises, supervision venue operators, payment companies and logistics companies that conduct e-commerce retail import and export business under the "9610" customs supervision method shall register with the customs in accordance with regulations and transmit transaction, payment, warehousing and logistics data to the e-commerce customs clearance management platform in real time through the e-commerce customs clearance service platform.

The core of export declaration

1) List verification and release: cross-border e-commerce export companies push the "three information" (commodity information, logistics information, and payment information) to a single window. Customs will review the "list" and handle the goods release procedures, which will increase customs clearance efficiency and reduce customs clearance costs.

2) Aggregate declaration: refers to cross-border e-commerce export enterprises regularly compiling lists to form customs declarations for declaration. Customs will issue customs declaration tax refund certificates to enterprises to solve the problem of export tax refunds for enterprises.

Development Process

The B2C export process under the 9610 model is that the buyer outside the mirror shops online → pays the order → checks and releases the list → the buyer receives the goods → declares the goods in a consolidated manner.

(1) Enterprise registration. Any enterprise involved in cross-border e-commerce retail export business, including cross-border e-commerce enterprises, logistics enterprises, etc., shall register information with the local customs if it needs to handle customs declaration business.

(2) Customs declaration. Before declaring cross-border e-commerce retail export goods, cross-border e-commerce enterprises or their agents and logistics enterprises shall transmit electronic information such as transactions, collections, logistics, etc. to the customs through the international trade "single window" or the cross-border e-commerce customs clearance service platform, and declare the export detailed list.

(3) Departure customs clearance. After the import declaration list is released, the cross-border e-commerce export goods are transported out of the country by means of transportation and the corresponding import declaration list is cleared.

(4) Aggregate declaration. After the export of cross-border e-commerce retail goods, cross-border e-commerce enterprises or their agents shall compile the import declaration list of the previous month's customs clearance into an export declaration form before the 15th of each month in accordance with regulations. If the customs declaration procedures are allowed to be handled in the "list verification and release, aggregate statistics" method, no aggregation will be required.