What "1210" actually means
In China's customs system, every trade flow has a four-digit supervision code. 1210 is the code for bonded import of cross-border e-commerce retail goods. In plain terms: you ship your products into a bonded warehouse inside China first, and only when a Chinese consumer places an order do the goods get cleared and taxed for that single unit.
This flips the old model. Under general trade (code 0110), you import a full container, pay duties and VAT up front, and hope it sells. Under 1210, the tax event is deferred until a sale happens — which is why it is the default model for Tmall Global, JD Worldwide and most cross-border storefronts.
How the 1210 flow works
The sequence is straightforward:
- Stock into bond. Your goods are shipped to a China bonded zone (e.g. Tianjin, Shanghai, Ningbo, Guangzhou, Qingdao) under bond — no import duty or VAT paid yet.
- List and sell. You list on a cross-border platform or your own storefront. The goods are "in China" but not yet imported.
- Order triggers clearance. When a consumer orders, the platform submits an electronic declaration; the cross-border e-commerce tax is calculated and paid per order.
- Pick, pack, deliver. The bonded warehouse picks the unit, clears it, and ships domestically — often arriving in 1–3 days.
| Model | Code | When tax is paid | Best for |
|---|---|---|---|
| Bonded import | 1210 | Per order, after sale | Cross-border stores, repeat demand |
| Direct mail import | 9610 (export side) / 1239 (bonded, non-pilot) | Per parcel at entry | Low-volume or test SKUs |
| General trade | 0110 | Up front, on full shipment | Domestic-store (Tmall offline) distribution |
Why brands choose 1210
- Lower working capital. You don't prepay duty/VAT on inventory that hasn't sold.
- Faster delivery. Goods are already in China; domestic last-mile is 1–3 days versus 7–15 for overseas direct mail.
- Favourable tax for retail. Cross-border e-commerce retail import enjoys a reduced, per-order tax: tariff is 0% within the personal transaction limits (currently ¥5,000 per order / ¥26,000 per year), and VAT and consumption tax are levied at 70% of the statutory rate.
- Lower risk for market tests. Stock small, learn, then scale — without committing to a local entity.
When 1210 is NOT the right model
1210 is for cross-border retail to individual consumers. It is not suited to:
- Bulk B2B distribution into China's general trading system.
- Products that must be sold through a domestic Tmall/JD store (those usually require general trade 0110 and a local entity).
- Categories outside the cross-border positive list, or those requiring special licences (cosmetics, supplements, infant formula — see our compliance guide).
How GOODSINFINITE runs 1210 for you
We act as your operational partner, not just an advisor:
- We receive and store your goods in bonded zones across Tianjin, Shanghai, Ningbo, Guangzhou and Qingdao.
- Our Hong Kong trading entity (GOODSINFINITE TRADE LIMITED) can serve as importer of record, so you can test China via 1210 without immediately forming a WFOE.
- We handle customs declaration, tax calculation, pick-pack and last-mile fulfilment, and connect the bonded flow to your Tmall Global / JD Worldwide / Douyin cross-border store.
The 1210 model lets a foreign brand go from "interested in China" to "selling with 1–3 day delivery" while keeping upfront tax and entity risk low.
FAQ
Do I need a Chinese company to use 1210? Not for a first test. A Hong Kong trading entity or a licensed import agent can be the importer of record. A WFOE becomes relevant when you scale into domestic-store distribution or certain regulated categories.
Is 1210 the same as 9610? No — 1210 is bonded import (into China); 9610 is the export side (Chinese goods to overseas buyers, often direct mail).
Where are GOODSINFINITE's bonded zones? Tianjin, Shanghai, Ningbo, Guangzhou, Qingdao and other mainland cities, selected by proximity to your target consumers and port efficiency.