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出口报关方式有哪几种?
Sou Hu Cai Jing· 2025-09-03 13:20
Group 1 - The main export customs declaration methods include direct export declaration, indirect export declaration, transshipment trade, processing with supplied materials, processing with imported materials, small-scale border trade, export from special supervision areas, and cross-border e-commerce export [1] - Specific categories of export customs declaration methods include general trade (0110), market procurement (1039), bonded cross-border trade (1210), cross-border e-commerce B2C (9610), cross-border e-commerce B2B (9710), and cross-border e-commerce overseas warehouse (9810) [1] Group 2 - General trade (0110) involves enterprises with import and export rights directly exporting goods, requiring submission of customs declaration forms, contracts, invoices, etc. It has a mature process and is suitable for traditional B2B trade, allowing for export tax rebates [3] - Market procurement (1039) is designed for small batch, multi-variety goods with a single ticket value ≤ $150,000, declared at designated ports. It is exempt from value-added tax and is suitable for small commodity distribution centers like Yiwu [4][5] - Bonded cross-border trade (1210) involves storing goods in bonded warehouses and exporting them in batches according to orders, with monthly summary declarations. It is applicable for cross-border e-commerce stocking models and requires support from customs special supervision areas [6][7] - Cross-border e-commerce B2C (9610) allows direct mailing to overseas consumers through e-commerce platforms, using "list release and summary declaration." It is suitable for small parcel direct mail and requires order, payment, and logistics information [8][9] - Cross-border e-commerce B2B (9710) involves domestic enterprises trading with foreign enterprises through e-commerce platforms and exporting directly. It has a higher value and requires regular summary declarations, suitable for wholesale e-commerce [10] - Cross-border e-commerce overseas warehouse (9810) involves bulk exporting goods to overseas warehouses and then selling them to consumers through platforms. It reduces logistics time and costs, requiring advance stocking in overseas warehouses [11] Group 3 - Other common methods include transshipment trade, which involves goods being transshipped through a third country to avoid tariffs or quota restrictions; processing with supplied materials and processing with imported materials, which use foreign or self-sourced raw materials for processing and enjoy bonded or tax rebate policies; and small-scale border trade, which is suitable for low-value transactions in border areas and enjoys simplified customs procedures [12]