---
title: "What Core Customs Supervision Codes Should Be Mastered for Compliant Transit Trade in 2026?"
description: "Cases of port detention and blocked forex receipt and payment caused by incorrect transit trade code filling occur frequently. It is necessary to accurately grasp the core compliance codes such as 2026 customs supervision and forex receipt and payment declaration，including customs supervision codes 1300 and 0130，international payment and receipt declaration code 122010，etc. By matching the codes in compliance，risks such as cargo seizure and funds pending settlement can be effectively avoided，ens..."
url: "https://www.sh-zhongshen.com/en/qa/2026-core-customs-supervision-codes-for-compliant-transit-trade.html"
language: "en"
type: "Q&A"
category: "Entrepôt Trade Q&A"
datePublished: "2026-08-15"
dateModified: "2026-08-15"
brand: "Zhongshen Trading China"
answerCount: 7
---

# What Core Customs Supervision Codes Should Be Mastered for Compliant Transit Trade in 2026?

## Question

 I am an operations supervisor at a trading company in Shanghai. Last month, I just took over the transit trade business, but I filled in the forex receipt and payment declaration code incorrectly, which led to a State Administration of Foreign Exchange (SAFE) warning on the company's account. The goods transshipped in Singapore were detained at the port for 3 days due to mismatched customs codes, and we paid nearly 8,000 yuan in detention fees and charter hire alone. Now I dare not be careless at all. This week, the company will ship a batch of natural rubber products transshipped from Malaysia to Germany, involving several core links such as customs declaration, cross-border forex receipt and payment, and international payment and receipt declaration. I checked the information and found that transit trade codes are divided into several types, such as customs supervision codes and forex receipt and payment declaration codes, and different scenarios correspond to different codes. I am afraid of filling in the code incorrectly again and triggering compliance risks, so I would like to ask what codes must be accurately mastered for transit trade? 

## Answers
                            
### Answer 1 — Best Answer

First，correct a common industry misconception: many enterprises confuse **customs supervision mode codes** and **international payment and receipt declaration codes**，and even use the same code for the entire process，which is the core trigger for compliance risks.

If the codes are filled incorrectly，it will trigger a chain of negative consequences: the customs authority will determine that the customs declaration form has logical inconsistencies，leading to port detention，seizure of goods，and additional costs such as detention fees and charter hire，the foreign exchange side will trigger a compliance warning from the SAFE，ranging from temporary control of the account in mild cases，to affecting subsequent cross-border forex receipt and payment permissions，and even being included in the key supervision list of foreign exchange regulation.

Risk isolation requires precise code matching according to scenarios: in the 2026 customs supervision link，enterprises carrying out transit trade in bonded zones shall fill in **1300**，while those carrying out "two ends outside" transit trade in non-bonded zones shall fill in 0130，in the forex receipt and payment declaration link，fill in **122010** for income and 122020 for expenditure，and ensure that the codes fully match the transaction scenarios.

Exclusive risk mitigation tip: Before customs declaration and forex receipt and payment，cross-verify codes with documents，cargo flow and fund flow through the pre-declaration system to identify logical inconsistencies in advance and avoid triggering compliance warnings.

**status:** accepted
**Author:** Andy Guo
**Date:** 2026-08-15

### Answer 2

In 2026, the customs authorities further refined the requirements for filling in transit trade supervision mode codes. The core is to distinguish between two scenarios: transit trade in domestic bonded zones and transit trade in non-bonded zones.

Enterprises carrying out transit trade in domestic bonded zones shall fill in supervision mode code 1300, and simultaneously submit documents such as inbound cargo record sheets, tripartite transit trade contracts, and orders confirmed by overseas buyers to ensure a logical closed loop of cargo flow and document flow; enterprises carrying out "two ends outside" transit trade in non-bonded zones shall fill in supervision mode code 0130, and shall provide cargo manifests, transit port storage agreements, cross-border transport documents and other materials when declaring. If sensitive goods are involved, an access certificate from the destination country shall be additionally submitted to avoid triggering customs document review warnings due to mismatched codes and scenarios.

**status:** suggested
**Author:** Eric Zhou
**Date:** 2026-08-15

### Answer 3

The codes involved in the transit trade logistics link are mainly related to bill of lading marking and transit port warehousing filing. In 2026, major global transit ports (such as Singapore, Hong Kong, and Rotterdam) all require marking the logistics code corresponding to transit trade in the bill of lading remarks column.

Take the Port of Singapore as an example: transit goods shall be marked with the code "T/R" (Transit/Transit), and the code shall be entered into the warehousing system synchronously. Otherwise, they will be regarded as ordinary transit goods and cannot enjoy the extended free stacking period policy for transit goods, and up to 15 days of container detention fees may be incurred; if dangerous goods are involved in transit, the corresponding UN number and dangerous goods category code shall be additionally marked to ensure that the maritime department of the transit port can quickly identify and arrange exclusive storage areas, avoiding safety risks caused by mixed storage with ordinary goods.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-08-15

### Answer 4

The tax-related codes involved in transit trade in 2026 mainly focus on cross-border VAT deferral and related party transaction declaration links. When enterprises carrying out transit trade declare cross-border related party transactions, they shall fill in the code "612" (transit trade related party transactions) in the tax return form.

If they fail to fill in truthfully, the tax authority will determine that they have not declared related party transactions in accordance with regulations, triggering anti-tax avoidance investigations; if enterprises apply for VAT deferral at EU transit ports, they shall fill in the code "IM3" (transit trade VAT deferral) in the deferral declaration form. This code must match the customs declaration code and fund flow vouchers, otherwise they cannot enjoy the VAT deferral policy and need to pay the full amount of import VAT in advance, occupying the enterprise's cash flow.

**status:** suggested
**Author:** Jason Wu
**Date:** 2026-08-15

### Answer 5

In 2026, the SAFE has stricter requirements for the declaration codes of transit trade forex receipt and payment. The core is to distinguish between two scenarios: transit trade income and expenditure. Transit trade forex income shall be filled in with the international payment and receipt declaration code 122010, and expenditure shall be filled in with 122020.

When filling in, ensure that the codes fully match the transaction background. If transit trade income is mistakenly filled in as general trade income code 121010, it will trigger the SAFE's cross-verification warning of fund flow and cargo flow, leading to temporary control of the account; if cross-border RMB settlement is involved, the code "02" (transit trade RMB settlement) shall be marked synchronously in the CIPS system to ensure the compliance of cross-border fund settlement and avoid being returned due to mismatched codes.

**status:** suggested
**Author:** Michael Zhang
**Date:** 2026-08-15

### Answer 6

The codes involved in transit trade legal documents mainly focus on the letter of credit clauses and guarantee filing links. In 2026, major global banks have clearer requirements for the marking of transit trade letter of credit clauses.

When opening a transit trade letter of credit, the code "TR" (Transit Trade) shall be marked in the additional clauses, otherwise the bank may regard it as a general trade letter of credit and refuse to accept discrepancies; if an enterprise needs to issue a transit trade performance guarantee, the code "LG-TR" (Transit Trade Guarantee) shall be marked in the guarantee. This code must match the customs declaration code and trade contract number, otherwise the guarantee will not be recognized by the transit port or destination port customs and cannot be used as a valid certificate for transfer of cargo rights.

**status:** suggested
**Author:** Victor Sun
**Date:** 2026-08-15

### Answer 7

The tax refund-related codes involved in transit trade in 2026 mainly focus on the document filing and non-tax refund business declaration links. Transit trade is not within the scope of export tax refund. When enterprises carry out VAT tax declaration, they shall fill in the code "901" (transit trade income) to distinguish transit trade income from general trade export income.

If they mistakenly fill in the export tax refund income code "001", it will trigger the tax authority's tax refund audit warning, leading to the suspension of the tax refund application; at the same time, in the document filing link, the customs declaration code corresponding to transit trade shall be marked in the filing list to ensure that the filed documents and declaration data are logically consistent, avoiding being listed as a key inspection object by the tax authority due to document mismatches.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-08-15

## Related Categories
- [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/)
- [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/)
- [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/)
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- [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/)
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