Cross-border e-commerce export via overseas warehouses (Model 9810)

• China expanded its cross-border e-commerce pilot zones to 175, covering all 31 provincial regions in February 2026. 2026年2月，中国将跨境电商综试区扩至175个，覆盖全部31个省级行政区。
• Filing for cross-border e-commerce export overseas-warehouse (Model 9810) has been cancelled; only the standard trader filing is needed. 跨境电商出口海外仓（9810模式）备案已取消，企业仅需办理标准进出口收发货人备案。
• Model 9810 lets sellers declare export goods bound for their own overseas warehouses via the Single Window. 9810模式允许卖家通过中国国际贸易单一窗口，将发往自有海外仓的出口货物申报出境。
• The 2025 supplementary retail-import list added 28 categories such as smart appliances and fitness equipment. 2025年零售进口增补清单新增28类商品，如智能家电与健身器材。
• Returned cross-border e-commerce exports may re-enter bonded zones for re-sorting and re-export. 跨境电商出口退货可退回保税区，进行重新分拣后再出口。
• The annual per-buyer retail-import limit remains RMB 26,000, with a single-transaction cap of RMB 5,000. 零售进口个人年度限额维持2.6万元，单次交易限值5000元。
• The expansion and de-filing measures lower the compliance barrier for SMEs entering China-linked cross-border export. 扩区与取消备案等措施降低了中小企业参与对华关联跨境电商出口的合规门槛。

Cross-border e-commerce export via overseas warehouses (Model 9810) | 跨境电商出口海外仓（9810模式）

China’s cross-border e-commerce sector has grown into a strategic pillar of its foreign trade, and the “overseas warehouse” (海外仓) model has become the dominant logistics backbone for Chinese sellers serving overseas consumers with fast, localised delivery. For foreign brands and trading companies looking to use China as a supply-base or fulfilment hub, understanding the regulatory treatment of cross-border e-commerce export — particularly Customs supervision Model 9810 — is essential. This article reviews the February 2026 expansion of pilot zones, the cancellation of the separate 9810 filing, how the model works through the Single Window, the 2025 retail-import list update, and the return/re-export facilitation.

Overview

Cross-border e-commerce in China is governed by a composite framework spanning the Ministry of Commerce (MOFCOM), the General Administration of Customs (GACC), the tax authority, and foreign-exchange regulators. Goods move under designated customs supervision models, each with its own coding and documentation logic. The two most relevant export models are:

• Model 9610 — “cross-border e-commerce retail export” (business-to-consumer, small parcels, direct shipment).
• Model 9810 — “cross-border e-commerce export to overseas warehouse” (B2B2C: goods first exported to the seller’s own or controlled overseas warehouse, then sold locally to end consumers).

This article focuses on 9810, the model that lets a seller build inventory abroad while still treating the initial outbound leg as a cross-border e-commerce export for customs and (where applicable) tax purposes.

The overseas-warehouse model solves the core pain of cross-border retail: delivery speed and returns. By pre-positioning stock in destination markets (the US, EU, Southeast Asia, etc.), sellers cut delivery times from weeks to days and can handle local returns — but they need a compliant export declaration for the first leg. Model 9810 provides that declaration pathway.

February 2026: pilot zones reach 175

In February 2026, the State Council approved the establishment of 20 new cross-border e-commerce comprehensive pilot zones (综试区). This brought the nationwide total to 175, spanning all 31 provincial-level regions of China (23 provinces, 5 autonomous regions, 4 municipalities, plus the respective administrative regions covered under the national layout). MOFCOM subsequently issued the 《跨境电商综试区创新发展指引》 (Guidelines on Innovative Development of Cross-Border E-Commerce Comprehensive Pilot Zones) to steer the new zones toward higher-quality, innovation-led growth.

Significance for investors:

• Near-universal coverage. With pilot zones in every provincial region, almost any coastal or inland city with a manufacturing or trade base can anchor a cross-border e-commerce operation, giving foreign investors more location options for bonded warehouses, fulfilment, and export hubs.
• Policy laboratory. Pilot zones are where the most flexible customs, tax, and foreign-exchange facilitation measures are tested first. Operating inside a zone typically means faster clearance, consolidated declarations, and simplified foreign-exchange settlement for cross-border receipts.
• Innovation mandate. The MOFCOM guidelines push zones toward digital trade, overseas-warehouse networks, and integrated supply-chain services — exactly the ecosystem foreign sellers and platforms need.

Cancellation of the separate 9810 filing

A major simplification introduced for cross-border e-commerce export to overseas warehouses: the separate filing/registration for Model 9810 has been cancelled. Previously, enterprises often faced an additional, distinct filing obligation specific to the 9810 overseas-warehouse business. Now:

• Enterprises need only complete the standard importer/exporter filing (进出口收发货人备案) with Customs — the ordinary registration that any trader conducting import/export must hold.
• Once that standard filing is in place, the enterprise may declare goods under Model 9810 directly through the China International Trade Single Window (国际贸易单一窗口).

Practical effect:

• Lower barrier to entry. SMEs and foreign-invested trading companies no longer need a specialised, separate overseas-warehouse filing; the standard trader credential is sufficient.
• Faster onboarding. Eliminating a discrete approval step shortens the time from deciding to use 9810 to actually declaring the first shipment.
• Same compliance core. The substance of customs supervision (accurate manifests, value declaration, overseas-warehouse data linkage) remains; what was removed is the redundant front-end registration.

How Model 9810 works through the Single Window

Under Model 9810, the export declaration describes goods that are destined for the seller’s own overseas warehouse rather than for immediate delivery to an identified overseas consumer. The typical flow:

1. Standard trader filing. The enterprise holds valid importer/exporter registration with Customs.
2. Pre-position stock. The seller ships goods from China to its overseas warehouse (or a warehouse it controls) in the destination market.
3. Single Window declaration (9810). At export, the enterprise declares the shipment under Model 9810 via the Single Window, submitting the customs declaration, manifest, and overseas-warehouse reference data.
4. Outbound clearance. Customs clears the goods as cross-border e-commerce export to overseas warehouse; the goods depart China.
5. Local sale and fulfilment. After arrival, the overseas warehouse picks, packs, and ships to end consumers in the destination country, with last-mile delivery handled locally.
6. Data reconciliation. The enterprise maintains records linking the 9810 export declaration to subsequent overseas sales, supporting tax and foreign-exchange settlement.

Why sellers use 9810:

• Localised delivery speed. Stock already abroad means 2–5 day delivery versus 10–20 days for direct parcel.
• Return handling. Local returns can be restocked in the overseas warehouse instead of being shipped back to China immediately.
• Tax and FX treatment. The model offers a recognised export pathway that can support export tax rebate (where applicable) and the settlement of cross-border foreign-exchange proceeds.

The 2025 retail-import list update

On the import side, China maintains a positive list (正面清单) of goods eligible for cross-border e-commerce retail import, enjoying simplified customs and tax treatment (a personal-items-style levy with the transaction limit). In 2025, a supplementary retail-import list added 28 new categories, including:

• Smart home appliances (智能家电)
• Fitness equipment (健身器材)
• Eco-friendly building materials (环保建材)

Alongside the expansion, the annual per-buyer limit remains RMB 26,000, and the single-transaction cap stays at RMB 5,000. Goods within the limit are taxed under the cross-border retail-import regime (generally more favourable than general trade tariff + VAT); goods exceeding the limit fall back to general trade treatment.

Relevance to foreign brands: the widened list opens the door for more consumer categories to enter China via the bonded-import (Model 1210) or direct-import (Model 9610) retail channels, with the same per-buyer ceiling. Brands in the newly added categories (smart appliances, fitness, eco-materials) gain a clearer, lower-friction route to Chinese consumers.

Returns and re-export facilitation

A long-standing friction in cross-border e-commerce export was the treatment of returned goods. Under facilitation measures, returned cross-border e-commerce export goods may re-enter bonded zones (海关特殊监管区域 / 保税区) for re-sorting and re-export.

The mechanism:

• Returned 9810 (or 9610) goods that come back to China can be admitted into a bonded zone rather than being treated as a fresh, fully-taxed import.
• Inside the zone, the goods may be re-sorted (重新分拣), inspected, repackaged, or consolidated, then re-exported without undergoing the full general-trade import taxation.
• This preserves the cost efficiency of the export model when individual overseas sales fail, are refused, or are returned for quality/ sizing reasons.

For sellers operating overseas warehouses, this means a returned item does not automatically become a dead loss subject to Chinese import duty on re-entry; instead it can cycle back through the bonded zone and be re-shipped to another market. It materially improves the unit economics of cross-border returns.

Practical playbook for foreign sellers

1. Get the standard trader filing first. Complete importer/exporter registration with Customs; you do not need a separate 9810 filing.
2. Choose a pilot-zone location. With 175 zones nationwide, pick one aligned to your supply chain (coastal for export speed, inland for cost) and use its Single Window integration.
3. Set up the overseas warehouse linkage. Maintain accurate overseas-warehouse master data so 9810 declarations reconcile with downstream sales.
4. Plan the import list angle. If you also sell into China, check the 2025 positive list (now +28 categories) and the RMB 26,000 annual / RMB 5,000 per-order limits.
5. Use bonded returns. Route eligible returns into a bonded zone for re-sorting and re-export rather than full import.
6. Watch the innovation guidelines. MOFCOM’s 综试区创新发展指引 signals where facilitation will deepen — overseas-warehouse networks, digital trade, and integrated logistics.

Sources

• 外贸新规/政策 (2026-02 政策汇总) — 2026年2月国务院新设20个跨境电商综试区，全国达175个；MOFCOM《综试区创新发展指引》
• 海关总署 (GACC) 政策热线 — 跨境电商相关政策（含9810出口海外仓申报与单一窗口办理）

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跨境电商出口海外仓（9810模式）

中国跨境电商已成长为外贸的战略支柱，”海外仓”模式也成为中国卖家以快速、本地化配送服务海外消费者的主导物流骨架。对于希望以中国为供应链基地或履约枢纽的外国品牌与贸易公司而言，理解跨境电商出口（尤其是海关监管代码9810模式）的监管待遇至关重要。本文梳理2026年2月综试区扩围、9810备案取消、该模式经单一窗口如何运作、2025年零售进口清单更新，以及退货与再出口便利。

概述

中国跨境电商由商务部（MOFCOM）、海关总署（GACC）、税务机关与外汇管理部门共同构建的框架监管。货物在指定的海关监管模式下流转，各模式有各自的代码与单证逻辑。最相关的两种出口模式为：

• 9610模式 — “跨境电商零售出口”（B2C，小包裹，直接寄递）。
• 9810模式 — “跨境电商出口海外仓”（B2B2C：货物先出口至卖家自有或控制的海外仓，再于当地销售给终端消费者）。

本文聚焦9810，即让卖家在海外建库存的同时，仍将首段出境环节作为跨境电商出口进行海关申报，并在适用时享受相关税务处理。

海外仓模式解决了跨境零售的核心痛点：配送时效与退货。通过目的市场（美国、欧盟、东南亚等）前置备货，卖家将配送时间从数周缩短至数日，并能处理本地退货——但首段出境需要合规的出口申报。9810即为该申报路径。

2026年2月：综试区达175个

2026年2月，国务院批准新设20个跨境电商综合试验区（综试区），使全国总数达到175个，覆盖中国全部31个省级行政区（23个省、5个自治区、4个直辖市，以及纳入全国布局的相关行政区）。商务部随后发布《跨境电商综试区创新发展指引》，引导新综试区迈向更高质量、创新引领的发展。

对投资者的意义：

• 近乎全域覆盖。 综试区遍布各省级区域，几乎任何具备制造或贸易基础的海岸或内陆城市均可承载跨境电商业务，为外国投资者在保税仓、履约与出口枢纽的选址上提供更多选择。
• 政策试验田。 综试区是最先试点最灵活海关、税收与外汇便利措施之地。在区内运营通常意味着更快通关、汇总申报，以及跨境电商收款的简化结汇。
• 创新导向。 商务部指引推动综试区向数字贸易、海外仓网络与一体化供应链服务发展——正是外国卖家与平台所需的生态。

9810备案取消

针对跨境电商出口海外仓的一项重大简化：9810模式的单独备案/登记已被取消。此前，企业常须额外办理专门针对9810海外仓业务的备案。现在：

• 企业仅需向海关办理标准进出口收发货人备案——任何开展进出口的经营者都必须持有的常规注册。
• 该标准备案完成后，企业即可通过中国国际贸易单一窗口直接以9810模式申报货物。

实务效果：

• 降低准入门槛。 中小企业与外商投资贸易公司不再需要专门、独立的海外仓备案；标准贸易资质即可。
• 更快上线。 取消一道独立审批环节，缩短了从决定使用9810到实际申报首单的时间。
• 合规内核不变。 海关监管实质（准确舱单、价格申报、海外仓数据联动）仍在；被移除的是冗余的前置登记。

9810如何通过单一窗口运作

在9810模式下，出口申报所描述的货物发往卖家自有海外仓，而非立即交付已确定的海外消费者。典型流程：

1. 标准贸易备案。 企业持有有效的海关进出口收发货人注册。
2. 前置备货。 卖家将货物从中国发往目的市场的自有（或受控）海外仓。
3. 单一窗口申报（9810）。 出口时，企业通过单一窗口以9810模式申报，提交报关单、舱单与海外仓关联数据。
4. 出境通关。 海关按跨境电商出口海外仓放行，货物离境。
5. 本地销售与履约。 到货后，海外仓拣货、打包并配送至目的国终端消费者，末端配送本地化。
6. 数据对账。 企业留存将9810出口申报与后续海外销售关联的记录，支撑税务与外汇结汇。

卖家使用9810的原因：

• 本地化时效。 货物已在海外，配送2–5天，相较直邮的10–20天大幅提速。
• 退货处理。 本地退货可存入海外仓重新上架，而非立即退回中国。
• 税务与外汇处理。 该模式提供被认可的出口路径，可支撑出口退（免）税（如适用）及跨境电商外汇收款的结汇。

2025年零售进口清单更新

在进口侧，中国对适用跨境电商零售进口、享受简化海关与税收待遇（按个人物品式征收、受交易限值约束）的商品维持正面清单。2025年，零售进口增补清单新增28类商品，包括：

• 智能家电
• 健身器材
• 环保建材

随扩围同步，个人年度限额维持2.6万元，且单次交易限值保持5000元。限额内商品按跨境电商零售进口税制征缴（通常优于一般贸易关税+增值税）；超限商品回归一般贸易处理。

对外国品牌的相关性：拓宽后的清单为更多消费品类经保税进口（1210模式）或直购进口（9610模式）零售渠道进入中国打开大门，且适用同一人均上限。新增类别（智能家电、健身、环保建材）的品牌获得了更清晰、低摩擦触达中国消费者的路径。

退货与再出口便利

跨境电商出口长期痛点之一是退货处理。在便利措施下，跨境电商出口退货可退回保税区（海关特殊监管区域/保税区），进行重新分拣后再出口。

机制如下：

• 退回的9810（或9610）货物返华后，可进入保税区，而非被视为全新、全额征税的进口。
• 在区内，货物可重新分拣、查验、重新包装或拼装，随后再出口，而无需经历一般贸易进口的完税前置。
• 这使得在个别海外销售失败、被拒或因质量/尺码退货时，出口模式的成本效率得以保持。

对于运营海外仓的卖家，这意味着单件退货不会自动变为需在中国复进口时缴纳关税的死损；相反，它可经保税区循环，再发往其他市场。这显著改善了跨境退货的单位经济。

外国卖家的实务指南

1. 先办标准贸易备案。 向海关完成进出口收发货人注册；无需单独9810备案。
2. 择定综试区选址。 全国175个综试区，选取契合供应链者（沿海求出口速度，内陆求成本），利用其单一窗口集成。
3. 建立海外仓数据联动。 维护准确的海外仓主数据，使9810申报与下游销售对账一致。
4. 规划进口清单角度。 若同时向中国销售，核对2025年正面清单（已+28类）及2.6万元年度/5000元单笔限值。
5. 善用保税退货。 将符合条件的退货导入保税区重新分拣再出口，而非全额进口。
6. 关注创新指引。 商务部《综试区创新发展指引》预示便利将深化之处——海外仓网络、数字贸易与一体化物流。

来源

• 外贸新规/政策（2026-02 政策汇总） — 2026年2月国务院新设20个跨境电商综试区，全国达175个；商务部《综试区创新发展指引》
• 海关总署（GACC）政策热线 — 跨境电商相关政策（含9810出口海外仓申报与单一窗口办理）

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