供应商说「报关的事你不用管，我们有渠道」——这句话背后，大概率就是买单出口：货从别家公司的报关抬头下走出去，报关单上的出口人不是真正卖货给你的人。货是出去了，但单证、货物、资金三条线从此对不上。2025 年之前，这套操作的代价主要由中国供应商承担；2025 年起，四份监管文件接连落地，海外买家被卷进来的口子被一条条打开。这篇文章把买家端的风险拆开讲清楚，再给两条合规的替代路线。
When a supplier says “don’t worry about the export paperwork, we have channels,” what they usually mean is buying export declarations, known in Chinese as 买单出口: the goods leave China under another company’s customs declaration, and the exporter named on that declaration is not the party that actually sold to you. The shipment goes out, but the documents, the goods and the money no longer line up. Until 2025 the cost of that mismatch sat mostly with the Chinese supplier. Since 2025, four regulatory instruments have landed one after another, and the door through which overseas buyers get pulled in has been opening wider. This article breaks down the risks on the buyer side, then lays out two compliant alternatives.
买单出口是什么，供应商为什么要这么干
What Buying Export Declarations Is, and Why Suppliers Do It
先把机制讲透。中国法律要求出口申报人具备对外贸易经营资格；走一般贸易（监管方式 0110）申报出口并申请增值税退税，还需要与出口货物对应的增值税专用发票。一家没有出口资格、或者拿不出进项专票的工厂或贸易商，按正规通道要么出不去，要么出口了退不了税、成本被抬高。买单出口的「解法」是花钱借一家有资格的公司抬头报关：报关行按票收费，报关单上的生产销售单位写着借来的那家公司，货却是你的供应商发的，钱更是私下走的。
The mechanics first. Chinese law requires the party making an export declaration to hold foreign trade operator status; exporting under general trade (supervision code 0110) and claiming the VAT rebate additionally requires special VAT invoices matching the exported goods. A factory or trader with no export licence, or with no input invoices to match, either cannot export through the regular channel or exports without the rebate and sees its cost pushed up. The “fix” in buying export declarations is to pay a company that does have the credentials to declare under its name: the customs broker charges per declaration, the manufacturer-and-seller field shows the borrowed company, but the goods are shipped by your real supplier and the money moves privately.
于是每个买家都在同一个三角形里：报关单上的出口人、实际发货的工厂、真正收钱的账户，三个名字互相对不上。海关数据、税务数据、银行流水各自记录了一个不同的故事。只要这票货平平安安，三方都相安无事；只要任何一边出事——查验、骗税立案、供应商跑路——另外两边都会被拉进来，而站在最外面的那个人往往是买家。
That puts every buyer inside the same triangle: the exporter on the declaration, the factory that actually ships, and the account that actually gets paid — three names that do not match. Customs data, tax data and bank records each tell a different story. While the shipment sails through, everyone coexists. The moment any side breaks — an inspection, a rebate-fraud case, a supplier vanishing — the other two are pulled in, and the party standing furthest outside is usually the buyer.
为什么 2026 年的买家不能再装看不见？因为三角形的每一边都开始留痕。代理出口必须登记实际货主（下文 17 号公告），你的公司名会真实出现在中国监管系统里；税务与海关联网核查（256 号公告）让单证不一致在报关环节就被拦下；信保的名单机制把你与整个中国供应链的结算条件绑在一起。以前出了事，账算在「渠道」头上；现在每一票都连得到具体的人和公司。
Why can a buyer in 2026 no longer look away? Because every side of the triangle now leaves a trace. Agency exports must register the actual cargo owner (Announcement No. 17 below), so your company name genuinely appears inside Chinese regulatory systems; linked tax-customs verification (Announcement No. 256) blocks document mismatches at the border; and the Sinosure listing mechanism ties your settlement terms to the whole Chinese supply chain. In the past, when something broke, the loss was booked to “the channel.” Now every shipment traces back to specific people and companies.
海外买家（实际收货人）要承担的五个真实风险
The Five Real Risks Borne by the Overseas Buyer
很多买家觉得这只是供应商的中国境内问题，跟自己无关。下面五条，每一条都直接落在买家头上。
Many buyers assume this is purely the supplier’s domestic Chinese problem. The five below all land on the buyer.
风险一：骗税刑案一旦立案，真实货主和买家都可能被约谈协查
Risk 1: When a rebate-fraud case opens, the real cargo owner and the buyer can both be summoned
买来的报关单是骗取出口退税的原材料。骗子拿着真实出口的货物信息去虚构贸易、申报退税，一旦案发，税务和公安会顺着报关单号往回追，把这家公司历史上卖出去的每一票都翻出来。你的货是真实出口的，你没有碰过退税款，但你的提单、报关单、付款记录都在这条链条里——协查约谈、货物重新核验、付款路径被审查，都会发生。刑事案件讲的是证据链，不讲「我只是买家」。
Bought declarations are the raw material of export rebate fraud. A fraudster takes the details of genuinely exported goods, fabricates the trade, and files for the rebate. Once the case opens, tax and police investigators walk back through every declaration number the company ever sold. Your goods were genuinely exported and you never touched the rebate money, yet your bills of lading, declarations and payment records sit inside that chain. Being summoned to assist an investigation, having cargo re-verified, and having your payment path examined all become real possibilities. Criminal investigation works on evidence chains, not on the argument “I was only the buyer.”
风险二：付款路径与报关主体对不上，出了事你无法举证已经付款
Risk 2: Payment path does not match the declared exporter, so you cannot prove you paid
买单出口下，收汇通常不走与报关单一致的公司名下路径——钱进了供应商指定的私人账户、第三方账户或者另一家公司。平时没人问；一旦交货出了质量问题、短装、或者供应商消失，你要向自己的税务局说明这笔付汇对应的贸易真实性，要向仲裁庭或法院举证「我已经向卖方完成付款」——而卖方是谁？报关单上那个公司根本没跟你签合同。举证不出来，损失核销、税务抵扣、法律追偿全部卡死。货物质量出了问题，你想追究真实生产者的责任，都找不到一个法律上的对家。
Under buying declarations, the proceeds usually do not flow through any path consistent with the declaration — the money lands in a private account, a third-party account, or an unrelated company the supplier designates. Nobody asks questions in normal times. But when quality fails, a container short-ships, or the supplier disappears, you must explain the trade behind that remittance to your own tax authority, and prove to an arbitral tribunal or court that you did pay the seller. Which seller? The company on the declaration never signed a contract with you. If you cannot prove it, write-offs, tax deductions and legal recovery all grind to a halt. And if the goods are defective, there is no legal counterparty to pursue for the real manufacturer’s responsibility.
风险三：报关单发货人与实际货主不符，查验直接扣货
Risk 3: Shipper on the declaration does not match the real cargo owner — inspection means the container is held
海关核查的第一件事就是单货一致：申报的发货人有没有这批货、有没有对应的贸易背景。买单出口的报关单天然经不起这道核对。一旦布控查验，货就压在港区，交期无限延长；滞港费、堆存费、客户合同违约金按天累加。2025 年之后（见下文时间线），报关行对报关单真实性负责、联网核查上线，这种不一致被系统直接拦下的概率大幅上升。
The first thing customs verifies is document-goods consistency: does the declared shipper actually own this cargo and have the trade background behind it? A bought declaration fails this check by construction. Once targeted for inspection, the container sits at the port, the delivery date stretches indefinitely, and demurrage, storage and breach-of-contract penalties with your end customer pile up by the day. After 2025 (see the timeline below), with brokers held responsible for declaration accuracy and online verification in place, the odds of the system blocking this mismatch outright have risen sharply.
风险四：供应商一出事就注销跑路，风险全部转嫁给买家
Risk 4: The supplier deregisters and vanishes at the first sign of trouble, leaving every risk with the buyer
愿意卖报关单的供应商，很多本身就是轻资产壳公司：没有像样的固定资产，注册资本认缴而实缴为零。风险没暴露时一切正常；风声一紧——税务约谈、海关稽查、民事索赔——头一件事就是把公司注销、换个抬头重新开张。预付款追不回、索赔没有对家、历史订单的单证链断了。买家拿着一套对不上的单证，站在原地承接全部后果。
Suppliers willing to sell their declarations are frequently asset-light shells: few real fixed assets, registered capital subscribed but never paid in. While nothing surfaces, business is normal. The moment pressure arrives — a tax interview, a customs audit, a civil claim — the first move is to deregister the company and reopen under a new name. Your deposit is unrecoverable, your claim has no defendant, and the document chain of past orders is broken. The buyer, holding a set of mismatched documents, absorbs the entire consequence.
风险五：中国信保的黑名单机制，会切断你未来所有赊销的可能
Risk 5: The Sinosure listing mechanism can cut off your future credit terms with every Chinese supplier
这是最容易被低估、杀伤半径又是一条的一条。中国出口信用保险公司的赔付机制里，有黑名单、灰名单和「不放心买方」名单：供应商收不到货款向信保报损，信保核赔时会审查买方的付款记录与贸易真实性。买单出口的买家付款记录无法自证——钱没走与报关单一致的名义路径，即使你真的付了钱，也可能被供应商报损挂进名单；一旦挂上，授信额度被砍、赊销被要求全款预付，而且信息会通报给国内其他投保的供应商。等于一张名单，影响的是你跟整个中国供应链的结算条件。
This is the most underrated risk, and the one with the widest blast radius. Inside China Export & Credit Insurance Corporation’s (Sinosure) claims mechanism there is a blacklist, a grey list and a “caution list” of buyers: when a supplier files a claim for unpaid receivables, Sinosure examines the buyer’s payment records and the authenticity of the trade. A buyer paying through bought-declaration arrangements cannot substantiate its own payment history — the money never moved along a path consistent with the declaration, so even a genuinely paid buyer can be listed after a supplier files a loss. Once listed, credit lines are cut, open terms are replaced by full prepayment, and the information is shared with other insured suppliers in China. One list, and your settlement terms with the entire Chinese supply chain change.
想系统理解信保这套机制怎么运作、怎么用合规的账期工具替代「买报关单省下来的那点钱」，可以看我们写过的 中国采购延期付款与出口信用保险指南；涉及信保赔前赔后的合规动作，我们有专门的 Package H 出口信保尽调与合规指引服务。
To understand how the Sinosure mechanism works and how compliant payment-term tools can replace the small saving from a bought declaration, see our guide to deferred payment terms and export credit insurance for China purchases; for the compliance steps before and after a claim, we run a dedicated Package H export credit insurance due diligence and compliance service.
2025 年的四道闸门：监管是怎么把这扇门关上的
The Four Gates of 2025: How the Regulators Closed This Door
以前买单出口被抓，是概率问题；2025 年起，这套操作在数据层面被一条条关死。四份文件按时间排开，每一份都值得买家知道，因为你供应商的合规习惯，直接决定你货物和资金的安全。
Catching a bought declaration used to be a matter of probability. Since 2025 the arrangement has been shut down layer by layer at the data level. Four instruments, in order — each worth knowing, because your supplier’s compliance habits decide how safe your cargo and money are.
| 文件与日期 Instrument and date |
要点 Key content |
对买单出口意味着什么 What it means for buying declarations |
|---|---|---|
| 海关总署令第 277 号 2025-03-27 发布，2025-05-01 施行 GACC Decree No. 277, issued 27 Mar 2025, effective 1 May 2025 |
报关单位及其从业人员对报关行为承担相应法律责任，报关企业对申报内容的真实性、准确性负责；严打买卖（出租、出借）报关单证。 Customs brokers bear legal responsibility for what they declare, including its truthfulness and accuracy; trading, renting or lending of declaration documents is strictly punished. |
报关行不敢再随手接买单单子——单子出问题，报关行自己先担责。供给端直接收缩。 Brokers can no longer casually take on bought declarations — they answer first when something is wrong. Supply shrinks at the source. |
| 五部门联合公告（8 号公告） 2025 年 3 月 Joint Announcement No. 8 by five agencies, March 2025 |
禁止伪造、变造、买卖报关单，禁止虚构出口贸易背景。 Forging, altering, buying or selling customs declarations is prohibited, as is fabricating export trade backgrounds. |
买卖报关单从违规升级为明确的禁令对象，虚构出口被点名。 Trading declarations moves from a violation to an explicitly named prohibition, with fabricated exports called out. |
| 税务总局 17 号公告 2025-07-07 发布，2025-10-01 施行 STA Announcement No. 17, issued 7 Jul 2025, effective 1 Oct 2025 |
代理出口业务须报送实际货主（委托方）信息；不报、错报的，出口企业按自营出口处理，视同内销缴纳 25% 企业所得税。 Agency exports must report the actual cargo owner (principal); failure or misreporting means the exporting firm is treated as exporting on its own account, paying corporate income tax at 25% as a domestic sale. |
代理出口公司必须登记真实货主——「我不知道货是谁的」这个借口被制度性消灭，真实货主信息进入系统。 Agency exporters must register the real cargo owner. The excuse “we never knew whose goods these were” is eliminated by design, and actual-owner data enters the system. |
| 2025 年第 256 号公告 2025-12-30 发布，2026-01-01 施行 Announcement No. 256 of 2025, issued 30 Dec 2025, effective 1 Jan 2026 |
已补税证明、未退税证明等与海关联网核查，报关环节即可在线验证。 Tax-paid certificates and non-refunded certificates are verified online against customs systems at the declaration stage. |
税务与海关数据打通，报关环节直接拦截与退税链条对不上的出口——买单出口剩下的套利空间就此关闭。 Tax and customs data are linked, and declarations inconsistent with the rebate chain are intercepted at the border. Whatever arbitrage space buying declarations had left is closed. |
把四道闸门连起来看：报关行不敢卖（277 号令）、交易被明令禁止（8 号公告）、真实货主必须登记（17 号公告）、数据联网直接拦截（256 号公告）。这不是运动式检查，是制度通道逐个上锁。
Read the four gates together: brokers dare not sell (Decree 277), the trade is explicitly banned (Announcement 8), real cargo owners must be registered (Announcement 17), and linked data intercepts at the border (Announcement 256). This is not a crackdown campaign — it is each institutional channel being locked one by one.
对买家来说，这份时间线还有一个实际用途：它可以当成跟供应商谈判的话术清单。逐条问过去——报关行还敢接你这种单吗（277 号令）？这套单证是买来的吗（8 号公告）？代理出口登记的实际货主写的是谁（17 号公告）？退税链条核得上吗（256 号公告）？四个问题问完，供应商的通道是不是合规，基本就有答案了。
For buyers, the timeline has one more practical use: it doubles as a negotiation script for your supplier. Ask one by one — would a broker still take this declaration (Decree 277)? Were these documents bought (Announcement 8)? Whose name is registered as the actual cargo owner (Announcement 17)? Does the rebate chain verify online (Announcement 256)? After four questions, whether the supplier’s channel is compliant is largely answered.
判例已经把代价标得很清楚
The Court Cases Have Already Priced the Damage
两个公开判例。辽宁某公司骗取出口退税 2.12 亿元，被追缴并罚款合计 4.23 亿元——退了多少、加倍还回去，还要搭上刑事责任。上海崔某骗取出口退税 1,130 万元，主犯判处有期徒刑 14 年。这两个案子里被追的都不只是主犯：报关环节、单证环节、资金环节的参与者都被逐一回溯。买家即使到头来不被追究中国境内的刑责，货物被扣、账户被查、配合调查的时间成本，也足够吃掉几年省下来的报关费。
Two public cases. A Liaoning company defrauded export rebates of RMB 212 million and was ordered to disgorge and fined RMB 423 million in total — every yuan of rebate taken came back with a penalty, plus criminal liability. In the Shanghai case of Cui, RMB 11.3 million in rebates were fraudulently obtained and the principal received 14 years. Neither prosecution stopped at the principals: participants in the declaration, documentation and payment stages were traced one by one. Even if a foreign buyer ultimately faces no criminal liability inside China, seized cargo, frozen flows and the time cost of assisting investigations will eat several years of “saved” declaration fees.
买单出口、1039、一般贸易退税，三条路怎么选
Buying Declarations vs 1039 vs General Trade Rebate: How to Choose
合规的路一直存在，只是供应商没告诉你。三条路线放在一张表里看。
The compliant routes have always existed; your supplier just never told you. Here are the three routes in one table.
| 维度 Dimension | 买单出口 Bought declarations |
1039 市场采购贸易 1039 market procurement |
0110 一般贸易退税 0110 general trade with rebate |
|---|---|---|---|
| 合法性 Legality |
违反海关监管规定，2025 年起属明令禁止对象 Violates customs rules; explicitly targeted from 2025 |
海关正式监管方式代码，试点市场内合法运行 A formal customs supervision code, lawful inside pilot markets |
标准合规通道 The standard compliant route |
| 进项发票 Input invoice |
没有，靠借抬头掩盖 None, masked by a borrowed exporter |
不需要 Not required |
必须有增值税专用发票 Special VAT invoices required |
| 增值税处理 VAT treatment |
不申报退税，链条悬空 No rebate filed; the chain hangs in the air |
免征不退 Exempt, non-refundable |
免退结合，按品类退税率办理 Exempt and refundable by product rate |
| 报关主体与实际货主 Declarant vs real cargo owner |
不一致，单货款三边分离 Mismatched; documents, goods and money split |
市场内备案主体出口，平台登记交易 Registered entity inside the market exports; transaction logged on the platform |
一致 Consistent |
| 买家可否入账举证 Can the buyer book and prove it |
难——付款路径与报关主体对不上 Hard — payment path does not match the declarant |
可以——交易登记在案 Yes — the transaction is on record |
可以——全套专票与报关单对应 Yes — full invoice-to-declaration match |
| 查验风险 Inspection risk |
单货不符即扣货 Mismatch holds the cargo |
简化申报，合规抽查 Simplified declaration, routine checks |
常规 Routine |
| 适合的订单 Best fit |
（没有人应该用它） (No one should be using it) |
小批量、多品类、拼柜、无进项票 Small batches, many SKUs, consolidated cargo, no input invoices |
有专票、要退税、整批出口 Invoices available, rebate wanted, bulk shipments |
判断顺序就三步：货能在试点市场内真实采购、单票 15 万美元以内 → 走 1039 市场采购贸易，我们在那篇指南里把备案、组货、收汇的完整链条拆过一遍；供应商拿得出专票、你的利润结构依赖退税 → 走 0110，完整单证链条和算税规则见 出口退税合规指南；两条都不满足 → 正确动作是重组供应链（换能开票的供应商、或在试点市场内组货），而不是买一份报关单把风险搬到自己头上。
The decision takes three steps. If goods can be genuinely purchased inside a pilot market and each declaration stays under USD 150,000, use 1039 market procurement trade — our guide walks the full chain of filing, consolidation and collection. If the supplier can issue special VAT invoices and your margin depends on the rebate, use 0110 — the full document chain and calculation rules are in our export tax rebate compliance guide. If neither fits, the right move is restructuring the supply chain (switch to an invoicing supplier, or consolidate sourcing inside the pilot market), not buying a declaration and moving the risk onto your own head.
我们的落地陪跑怎么接住这一段
How Our On-the-Ground Support Handles This
我们做的是项目落地之后的本地化运营，出口通道合规是里面的一段。具体到买单出口这个问题上，动作分三层。头一层，供应商尽调前置：接单之前查工商、涉诉、被执行、失信、动产抵押，出口资质和开票能力一并核，别等货在路上才发现供应商是壳——这部分由 Package G 供应商尽调与供应链风险评估服务 承接。第二层，通道重构：按订单结构选择 1039 或 0110，试点市场备案、组货、收汇路径一起设计，海关数据、税务处理、资金路径三边对齐。第三层，长期运营：年度订阅制的 Package C 采购支持服务 把贸易合规、单证审核、成本穿透放在同一张桌子上盯，你的每一票货都有人核单。
What we run is localisation after the project lands, and export-channel compliance is one stretch of it. On the bought-declaration question specifically, the work has three layers. First, supplier due diligence before orders: business registry, litigation, enforcement, dishonour and chattel mortgage checks, plus export credentials and invoicing capability — so you do not discover mid-shipment that the supplier is a shell. That is our Package G supplier due diligence and supply chain risk assessment service. Second, channel restructuring: choose 1039 or 0110 by order structure, and design pilot-market filing, consolidation and the collection path together, so customs data, tax treatment and money flow align on all three sides. Third, ongoing operations: the annual-subscription Package C procurement support service keeps trade compliance, document review and cost transparency on one desk, and every shipment of yours has someone checking the papers.
常见问题
Frequently Asked Questions
买单出口违法吗？海外买家会被追究中国法律责任吗？
Is buying export declarations illegal? Will the overseas buyer face Chinese legal liability?
买单出口违反中国海关监管规定，2025 年多份新规后属明确打击对象。买家通常不是中国法下的直接责任主体，但绝不等于置身事外：骗税案发时被约谈协查、货物因单货不符被扣、付款真实性被审查，这些都直接落在买家头上。你避开的不是法律，是把法律风险留给了没有履约能力的环节。
Buying export declarations violates Chinese customs supervision rules, and from 2025 several instruments explicitly target it. The buyer is usually not the directly liable party under Chinese law, but that is far from being out of the picture: summons to assist a fraud investigation, cargo held over document mismatch, and scrutiny of payment authenticity all land on the buyer. What you avoid is not the law — you hand the legal risk to whichever link has no capacity to perform.
买单出口和 1039 有什么区别？不都是没有发票的货吗？
What is the difference between buying declarations and 1039? Both serve goods without invoices.
解决的问题相似，路径完全不同。1039 是海关正式的监管方式代码：在试点市场内真实采购、由市场内备案的个体工商户申报出口、交易在平台登记，单证、货物、资金三边一致。买单出口没有任何制度支撑，靠借来的抬头把三边拆开。前者是合规通道，后者是把问题埋进地下。
The problem is similar; the paths are not. 1039 is a formal customs supervision code: goods genuinely purchased inside a pilot market, exported by an individual business filed inside that market, with the transaction registered on the platform — documents, goods and money aligned. Buying declarations has no institutional basis at all; it splits the three sides with a borrowed exporter. One is a compliant channel; the other buries the problem underground.
我的供应商一直在用买单出口，我该怎么办？
My supplier has always used bought declarations. What should I do?
先把存量订单的单证链摸一遍：调出每票的报关单复印件，核对出口人、生产销售单位与你的合同相对方；把付款路径与合同、单证对齐归档。增量订单直接谈通道切换——1039 或 0110 二选一。2025 年 17 号公告施行后，代理出口必须登记真实货主信息，供应商的通道问题会自己浮出水面，与其被动等它爆，不如主动换到合规通道上。
First, audit the document chain of existing orders: pull the declaration copy of every shipment, check the exporter and manufacturer-seller fields against your contracting party, and archive the payment path alongside contracts and documents. For new orders, switch the channel directly — 1039 or 0110, one of the two. Since Announcement No. 17 took effect in October 2025, agency exports must register the actual cargo owner, so a supplier’s channel problem will surface on its own. Switch to a compliant channel on your schedule rather than waiting for it to blow up on the supplier’s.
已经走了一票买单出口的货，还有事吗？
A shipment already went out under a bought declaration. Is there lingering exposure?
取决于这票货有没有卷进别人的骗税链条。骗税案的追溯是往回翻报关单的，历史上卖出去的每一票都可能被重新核查。你能做的是把这一票的单证、付款凭证、与供应商的沟通记录完整留存；此后每一票都走合规通道。单独一票未必出事，但不要用「以前都没事」当作继续的理由——2025 年之后的数据口径已经完全不同。
It depends on whether that shipment sits inside someone else’s fraud chain. Rebate-fraud investigations walk backwards through declarations, and every historically sold one can be re-examined. What you can do: keep the documents, payment vouchers and correspondence for that shipment complete, and route every subsequent shipment through a compliant channel. One shipment alone may never be touched — but “nothing happened before” is not a reason to continue, because the data regime since 2025 is entirely different.
怎么判断供应商的出口通道是合规的？
How do I verify a supplier’s export channel is compliant?
三查：一查资质，对外贸易经营者备案、海关报关注册是否真实有效；二查单证，要求提供历史报关单，核对出口人、生产销售单位与供应商主体的关系；三查链条，付款路径是否能与合同主体对应。这三步做完还不放心的，直接上五库尽调——工商、裁判文书、被执行、失信、动产抵押，见我们的供应商尽调服务。
Three checks. Credentials: verify the foreign trade operator filing and customs registration are genuine and current. Documents: request past declarations and check how the exporter and manufacturer-seller fields relate to the supplier entity. Chain: confirm the payment path maps to the contracting party. If you want certainty after those three, run the five-database due diligence — registry, judgments, enforcement, dishonour and chattel mortgage — through our supplier due diligence service.
1039 能覆盖我所有的订单吗？
Can 1039 cover all of my orders?
不能，也不该硬套。1039 要求货在试点市场内真实采购、单票 15 万美元以内、品名在备案目录内；大宗单一品名、需要正规退税的订单走 0110 更顺。两条合规通道并行，按订单结构分配，才是长期做法。具体判断标准见 1039 指南 里的适用条件清单。
No, and it should not be forced. 1039 requires genuine purchase inside the pilot market, declarations under USD 150,000, and goods inside the filed catalogue. Bulk single-item orders and orders that need a proper rebate run better under 0110. Running both compliant channels in parallel and assigning orders by structure is the long-term answer. The full eligibility list is in our 1039 guide.
官方依据：海关总署（customs.gov.cn）海关总署令第 277 号；国家税务总局（chinatax.gov.cn）17 号公告与 2025 年第 256 号公告；商务部（mofcom.gov.cn）五部门联合公告。政策会继续调整，落单前请核当期版本。
Official basis: GACC Decree No. 277 (customs.gov.cn); STA Announcement No. 17 and Announcement No. 256 of 2025 (chinatax.gov.cn); the five-agency joint announcement (MOFCOM, mofcom.gov.cn). Rules keep evolving; verify the current version before booking.