In 2026, China's State Taxation Administration introduced significant updates to cross-border e-commerce export tax rebate policies, clarifying rebate pathways for customs supervision codes 9810 and 9710 while simplifying documentation requirements. For sellers who have been navigating the old system, these changes mean faster refunds and broader eligibility — if you know what to look for.

What Changed in 2026

Three major updates: First, the 9810 customs mode (cross-border e-commerce overseas warehouse) is now officially eligible for export tax rebates — previously, many regions only accepted the 0110 general trade mode. Second, the no-ticket tax exemption scope has expanded from pilot zones to all cross-border e-commerce enterprises nationwide, meaning small sellers with annual exports under RMB 5 million can enjoy tax exemption without input VAT invoices. Third, the rebate review cycle has been slashed from 20 to 10 working days, with Class-A enterprises qualifying for an express lane of just 3 working days.

Required Documentation Checklist

1. Export Customs Declaration: For 9810/9710 modes, the declaration must include the cross-border e-commerce identifier and enterprise code.

2. Sales Order Records: Transaction data exported from your e-commerce platform — order IDs, product names, quantities, amounts, and buyer information. Major platforms like Amazon and AliExpress support one-click export.

3. Foreign Exchange Receipts: Payment collection records from third-party platforms (LianLian, PingPong, etc.) or bank statements. The 2026 policy accepts electronic receipts without requiring paper copies.

4. Logistics Documentation: International tracking numbers with delivery confirmation. For 9810 overseas warehouse mode, warehouse inbound records are also required.

5. Purchase Invoices: VAT special invoices from suppliers. Not required if using the no-ticket exemption pathway, though the rebate amount will be adjusted accordingly.

Common Pitfalls

Pitfall 1: Declaration value doesn't match platform order value. Some sellers under-declare customs value to reduce duties, but this causes tax system rejections when the declared value falls below the actual platform transaction amount. These values must match exactly.

Pitfall 2: Automatic currency conversion on payment platforms. Tax rebates can only be claimed after foreign exchange has been received. Some platforms' auto-conversion features turn USD into offshore RMB, making the forex receipt invisible to the banking system. Disable auto-conversion and manually process it after the rebate claim.

Pitfall 3: Unconsolidated multi-platform data. If your business sells on Amazon, AliExpress, and Shopee simultaneously, all platform export data must be consolidated under a single customs declaration for rebate purposes — separate filings for each platform will be rejected.

FAQ

What's the difference between 9810 and 9710?

9710 is for cross-border B2B direct export (business-to-business online transactions), while 9810 is for overseas warehouse export (goods shipped to overseas warehouses before sale). The rebate process is similar, but 9810 requires additional overseas warehouse inbound proof.

Can small-scale taxpayers claim rebates?

They can use the exemption-without-refund pathway — exports are VAT-exempt, but input VAT is not refunded. Businesses with significant input VAT should consider upgrading to general taxpayer status.

Can I resubmit after a rebate rejection?

Yes. Within the rebate claim period (by April 30 of the year following export), you can resubmit unlimited times. Common rejection reasons include incomplete documentation, value discrepancies, and HS code errors — correct and resubmit.