How Can Small Businesses Export After the End of the Buy-and-Export Model?

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Freight Knowledge Base

Time of issue：

2026-04-17 15:52

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The end of “bill-paying exports” does not mean that small businesses’ export pathways have been completely blocked; rather, it marks an essential step toward more standardized and sustainable development. A series of new regulations implemented starting in 2025 center on the requirement that every export transaction must be linked to a genuine consignor, which will increase compliance costs but also create a fairer market environment.

For small businesses, there are primarily three compliant and feasible paths forward. You can match your specific circumstances—such as order values, whether you issue invoices, and your future plans—to identify the transformation strategy that best suits your needs.

📝 Quick Reference Guide to Transformation Paths

Applicable Subjects	Core Advantages	Tax costs	Operational complexity
Self-operated export	Enterprises with long-term, stable orders that wish to capture tax rebate profits	High degree of autonomy, eligible for tax refunds, boosting profitability.	Corporate income tax is payable, and the tax refund process requires dedicated management.	Middle and high
1039 Market Procurement	Small businesses that engage in invoice-free procurement, handle a wide variety of small-batch orders, and do not rely on tax rebates.	VAT exemption (no tax refund), assessed income tax collection, and low overall costs.	Low (In some regions, the total tax burden on exports totaling RMB 1 million is approximately RMB 1,750.)	Low
9610/1210 cross-border e-commerce	Cross-border e-commerce B2C sellers: direct shipment of small parcels or stocking in overseas warehouses.	Extremely low per-shipment costs (as low as RMB 3), fast customs clearance, and eligibility for advance tax refunds.	Income must be reported in compliance with regulations, but eligible for applicable tax incentives.	middle

Option 1: Strengthen Internal Capabilities—Apply for “Self-Operated Import and Export Rights” (Suitable for Long-Term Development)

If your company has a steady stream of orders, aims to master core foreign-trade capabilities, and wants to benefit from export-tax rebates, this is the right path. Although the initial procedures may seem somewhat cumbersome, the actual application process is now highly streamlined: it can be completed entirely online, and Customs does not charge any fees. 。

Simply follow this checklist step by step:

Customs Filing : Log in "China International Trade Single Window" On the official website, simply complete and submit the “Registration Information Form for Customs Declaration Entities” online to finalize the registration of importers and exporters with customs.

Tax and Foreign Exchange Registration : Complete the filing for export tax refunds (or exemptions) and register with the bank or the State Administration of Foreign Exchange as a “Foreign Exchange Receipts and Payments Registry” to facilitate compliant receipt of foreign exchange.

Apply for an Electronic Port Card : Apply for an Electronic Port IC card—this serves as the “digital key” for subsequent online procedures such as customs declaration and tax refunds.

⚠️ Transformation Reminder : After adopting self-operated export, it is imperative to ensure consistency among the four documents—customs declaration form, contract, invoice, and foreign-exchange settlement certificate—and to establish a standardized financial system to file corporate income tax on time.

Option Two: Leverage Existing Platforms to Expand Overseas—Embrace the “1039 Market Procurement” Model (Ideal for Small Commodities Without Invoices)

For small businesses that procure goods at wholesale markets, cannot obtain input tax invoices, and deal in a wide variety of products, the “1039” model is currently the most ideal compliance channel.

Core Advantages : It is specifically designed for small and medium-sized merchants, VAT exemption (No tax refund is required, so there’s no need to worry about a shortage of input tax invoices), while Income tax may be assessed and collected on a核定 basis. , with an extremely low tax burden. For example, in the Dongguan pilot program, for export revenue of RMB 1 million, the overall tax burden is only about 1,750 yuan 。

Operational threshold You are required to register a sole proprietorship in one of the 39 pilot markets (such as Yiwu and Huadu District of Guangzhou) and use this entity to complete customs clearance and foreign-exchange collection through the Market Procurement Trade Online Platform.

Option 3: Small-Volume Express Shipping—Leverage “9610/1210 Cross-Border E-Commerce” (Ideal for Small Parcels)

If your primary business is cross-border e-commerce, selling low-value, high-frequency small parcels, then the 9610 and 1210 modes—specifically designed for you—are the optimal choice.

9610 (Cross-border B2C Retail Export) : Suitable for shipping small parcels directly from within China to overseas consumers. The biggest advantage is The cost of customs declaration per shipment has plummeted from the previous 200–300 yuan to about 3 yuan. , thereby resolving the pain point of small-order profits being wiped out by customs clearance fees.

1210 (Bonded Stocking for Export) : This model is suitable for first stocking goods in bulk at a domestic bonded warehouse. Once the goods enter the zone, a tax refund can be applied for, enabling Significantly shorten the capital turnover cycle. 。

Additional Explanation : If none of the three methods mentioned above are currently suitable for you, you may also choose to enter into a formal export agency agreement with a compliant integrated foreign trade service provider (such as platforms like Alibaba.com). This approach involves relatively simpler procedures; however, you should be aware that the agent will, in accordance with regulations, submit your true consignor information, and you will ultimately remain responsible for all tax obligations.

💎 Summary: Embrace compliance—transforming it from a “cost” into a “competitive advantage.”

The end of “paying the bill and exporting” is, at its core, a market-clearing process. In the short term, you may find procedures more complex and costs slightly higher, but in the long run, this safeguards all compliant operators.

Compliance is no longer a cost—it is your strongest competitive moat for future global expansion and your passport to the global market. 。

The foregoing information is for reference only and does not constitute legal advice from a professional attorney. It is recommended to consult a qualified tax advisor for tailored guidance.

What type of export business do you currently operate—full-container-load bulk shipments, small-market-purchase commodities, or cross-border e-commerce small parcels? Please provide details about your specific situation, and I can help you analyze the most suitable compliance transformation roadmap.

Keywords:

Pay the bill and exit

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