Four Cross-Border E-commerce Export Models

The cross-border e-commerce export modes can be divided into the following four types: special regional export (1210), general export (9610), cross-border e-commerce B2B direct export (9710), cross-border e-commerce export overseas warehouse (9810); Among them, the export growth trend of special regions is particularly obvious.

Special area exit

Export in special areas is also known as bonded goods preparation export. This mode is based on the comprehensive bonded area and other special customs supervision areas. Cross border e-commerce enterprises enjoy the tax refund policy upon entering the area (except the bonded area), which improves the utilization rate of enterprise funds and reduces logistics costs.

General export

After the overseas consumer places an order and pays, the relevant enterprise transmits the electronic information such as transaction, collection and logistics to the customs in real time. The customs reviews the Declaration List of the package, releases the package after inspection, and then delivers it to the overseas consumer through international transportation and overseas distribution. The enterprise adopts the method of "checking and releasing the list, summarizing and declaring" to go through the customs declaration formalities; For the export of qualified cross-border e-commerce retail commodities in the cross-border e-commerce comprehensive pilot zone, the customs declaration procedures can be handled in the way of "list check and release, summary and statistics"; For commodities that do not involve export tax collection, export tax refund, and license management, and whose bill value is less than 5000 yuan, enterprises can simplify declaration according to 4-digit tax number (usually 10 digits).

Cross border e-commerce B2B direct export

After the domestic enterprises reach a transaction with the overseas enterprises through the cross-border e-commerce platform, the goods will be directly exported to the overseas enterprises through cross-border logistics.

Overseas warehouse for cross-border e-commerce export

Domestic enterprises first transport export goods to Overseas Warehouse through cross-border logistics, and then deliver them to overseas buyers from overseas warehouses after realizing transactions through cross-border e-commerce platforms. There are three types of overseas warehouses: self operated overseas warehouses, third-party overseas warehouses, and Amazon Logistics (FBA for short).

9710 and 9810 export modes, goods can be directly delivered to overseas enterprises or first transported to overseas warehouses, and then delivered after the actual transaction, which greatly reduces the logistics cost and the terminal price; At the same time, it is also convenient for the country to accurately identify and count the B2B export model data, and provide support for business, finance, tax, foreign exchange and other departments to introduce supporting policies.

Comparison of four cross-border e-commerce export models

Cross border e-commerce export in special regions

The export of cross-border e-commerce in special regions can be subdivided into parcel retail export in special regions and overseas warehouse retail export in special regions.

Retail export of parcels in special areas means that goods enter special areas such as the Comprehensive Bonded Zone through general trade export to obtain export tax rebate; After sales through e-commerce platform, it is packaged into small packages in special areas and delivered to overseas consumers after LCL departure.

Export overseas warehouse retail in special areas refers to the mode that goods enter special areas such as the comprehensive bonded area through general trade export, complete tally and LCL in special areas, and then export to overseas warehouses in batches. After retail on overseas e-commerce platforms, goods are packaged from overseas warehouses and delivered to overseas consumers.

Special areas include retail export process

The enterprise must first set up a qualified site in the comprehensive bonded area, carry out e-commerce qualification filing, connect with the customs and other information systems, and set up a special electronic account book for the purpose of "export cross-border e-commerce" in the second phase of the Golden Customs system, after which it can carry out parcel retail export business in special areas. The retail export process of parcels in special areas is as follows:

Commodities enter the comprehensive bonded area. Enterprises in the zone apply for the import verification list in the Phase II system of the Golden Customs, and enterprises outside the zone fill in the export declaration form (the supervision method is general trade); The enterprises in the zone shall re apply for entering the zone, and the goods shall enter the zone.

After retail, the goods leave the comprehensive bonded area. Overseas consumers place orders and make payments through the cross-border e-commerce platform. Relevant enterprises transmit information such as transaction, collection and logistics to the customs, and declare the Declaration List in the unified version of the cross-border e-commerce system (regulatory code 1210). The customs compares relevant information and releases the Declaration List. After the package is packaged (the package will be pasted with the express delivery list for overseas consumers), the enterprise will merge the released Declaration List of this batch in the Jinguan Phase II system to generate the export verification list (supervision method code 1210), and then declare the exit area verification list. This batch of packages will exit the area. Depending on whether the comprehensive bonded zone contains an exit port, the enterprise may choose to export directly or go through the formalities of customs transfer to the exit port before leaving the country.

For 1210 export overseas warehouse retail in special regions, the business model of export overseas warehouse shall also be recorded in the customs, the proof materials of overseas warehouse shall be provided, and the electronic account book for "overseas warehouse" shall be set up in the Phase II system of the Golden Customs. Other requirements and procedures are basically the same as those for the export of ordinary goods in special regions.

Return requirements

After the overseas consumer places an order and pays, the relevant enterprise transmits the electronic information such as transaction, collection and logistics to the customs in real time. The customs reviews the Declaration List of the package, releases the package after inspection, and then delivers it to the overseas consumer through international transportation and overseas distribution. The enterprise adopts the method of "checking and releasing the list, summarizing and declaring" to go through the customs declaration formalities; For the export of qualified cross-border e-commerce retail commodities in the cross-border e-commerce comprehensive pilot zone, the customs declaration procedures can be handled in the way of "list check and release, summary and statistics"; For commodities that do not involve export tax collection, export tax refund, and license management, and whose bill value is less than 5000 yuan, enterprises can simplify declaration according to 4-digit tax number (usually 10 digits).

Risks faced by cross-border e-commerce export

Illegal risks such as intellectual property rights and taxation, false trade and export of concealed contraband are the risks faced by China's e-commerce export.

The characteristics of cross-border e-commerce's hot sale of "Internet blockbusters" determine its potential risk of infringing intellectual property rights. At present, intellectual property disputes are one of the most major legal risks encountered by China's cross-border e-commerce exports, especially clothing, toys, CCC products, lamps and other best-selling products are the "worst hit areas" of infringement. Infringements can be divided into infringement of trademark rights (such as the use of the same or similar trademarks for products), infringement of copyright (such as "stealing pictures"), infringement of patent rights, etc., of which the products infringing trademark rights account for more than 95% of all infringing products.

Taking tax collection and management as an example, the Global Express Association (GEA) classifies the tax collection modes of various countries into three categories: comprehensive tax system, customs duty collection at the border, and (sales link) focusing on consumption tax or value-added tax (collection), and the non replacement relationship between modes can be combined. To this end, China's cross-border e-commerce export enterprises must carefully handle relevant business matters based on the specific tax policies of the export destination.

In addition, due to the different legal systems, cultural traditions, and personal information protection in various countries, it is legally reflected that foreign laws and Chinese laws may have different recognition results for the same behavior, such as the behavior of returning after informing consumers of praise by carrying cards, leaflets, etc. in the package.