Chinese export declaration basics: documents needed, declaration elements and choosing the trade mode
The basic documents for a Chinese export declaration, how to fill in the declaration elements, and the differences between general trade, market procurement (1039) and cross-border e-commerce modes.
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A Chinese export declaration usually needs a customs brokerage authorisation, commercial invoice, packing list and declaration elements. The trade mode decides whether you get a tax rebate: general trade (0110) can claim rebates under the rules, market procurement (1039) is VAT-exempt but gets no rebate, and cross-border e-commerce has dedicated modes such as 9610, 9710 and 9810.
Information updated: 2026-10-03
Basic documents
- Brokerage authorisation: authorises a customs broker to declare on your behalf.
- Commercial invoice: description, quantity, unit price, total, delivery term.
- Packing list: pieces, gross weight, net weight, volume.
- Declaration elements: brand, model, material, use and so on, as required by the HS code.
- Special goods: e.g. battery documents for battery-powered products, classification reports for dangerous goods.
Common trade modes
| Code | Trade mode | Characteristics |
|---|---|---|
| 0110 | General trade | With an export contract and VAT invoice; rebates can be claimed under the rules |
| 1039 | Market procurement trade | For designated market clusters, up to USD 150,000 per shipment; VAT-exempt, no rebate |
| 9610 | Cross-border e-commerce B2C direct mail | Retail export of small parcels |
| 9710 | Cross-border e-commerce B2B direct export | Business-to-business e-commerce export |
| 9810 | Cross-border e-commerce export to overseas warehouse | Goods exported to an overseas warehouse first, then sold |
Policy changes in 2025 to 2026
- State Taxation Administration Announcement No. 17 of 2025 took effect on 1 October 2025, tightening joint tax, customs and FX data supervision of market procurement trade.
- The Measures for the Administration of VAT and Consumption Tax Refunds (Exemptions) on Exports took effect on 1 January 2026, unifying the rules for rebates and exemptions.
Fill in the brand field truthfully: "no brand" and "foreign brand" are supervised differently, and branded goods need to show where the authorisation comes from.