--- title: "Does export service under cross-border e-commerce B2B direct mail mode require formal customs declaration?" description: "Many cross-border e-commerce sellers have suffered goods detention，port storage fee losses and compliance hidden dangers after trusting the freight forwarder's promise of tax-included without declaration. For questions related to customs declaration for export services，it is necessary to clarify that all commercial goods must comply with customs declaration to avoid risks from gray operations. Meanwhile，the balance between compliance and cost control can be achieved through cross-border e-commer..." url: "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html" language: "en" type: "Q&A" category: "Customs Declaration Q&A" datePublished: "2026-07-14" dateModified: "2026-07-14" brand: "Zhongshen Trading China" answerCount: 9 --- # Does export service under cross-border e-commerce B2B direct mail mode require formal customs declaration? ## Question I am a cross-border e-commerce seller mainly dealing in home goods. In the past six months, I have focused on B2B direct mail and small sample delivery to European and American markets. Last week, I sent 3 boxes of exhibition samples via international express, and my cooperating freight forwarder said that "tax-included without declaration" can save costs. As a result, the goods were detained at Shanghai Pudong International Airport, which not only incurred a port storage fee of more than 2,000 RMB, but also delayed my offline exhibition signing with a German client. Now I am very anxious: on one hand, I cannot figure out which export services must declare customs and which can be exempted, I am afraid of falling into the same trap again; on the other hand, I doubt whether the freight forwarder's "tax-included without declaration" is an illegal operation in the industry, and whether it will leave long-term compliance hidden dangers. In addition, do the 120 boxes of B2B direct mail goods to be shipped next have to go through the formal customs declaration process, and is there any way to be both compliant and cost-effective? ## Answers ### Answer 1 — Best Answer First of all，we reveal a common misunderstanding in the industry: the "tax-included without declaration" claimed by many freight forwarders is not a legal customs declaration exemption. It actually uses the gray area of "consolidated declaration" for international express to hide from users and simplify the customs declaration process，and even falsely declares goods as personal use items to evade supervision，which is a clear illegal operation. If such operation is allowed，it will trigger a series of negative consequences: in mild cases，goods will be detained at the port，resulting in port storage fees，container detention fees，delayed order delivery and even loss of customers，in severe cases，the enterprise will be included in the customs import and export credit blacklist，all subsequent export goods will be listed as key inspection objects，customs clearance time will be extended by more than 30%，and the enterprise may also face a fine of 1 to 3 times the tax amount，or even have its import and export business right suspended. Risk isolation measures: According to the latest regulations of the General Administration of Customs of China in 2026，except for non-commercial personal use items that are worth less than 5,000 RMB and do not require licenses，all commercial export services (including B2B direct mail，commercial sample delivery，transit trade) must go through formal customs declaration procedures，transit goods in special supervision zones can go through transit declaration procedures，and goods for temporary outbound exhibition can apply for ATA Carnet for simplified customs declaration. **Exclusive Stop-Loss Tips**: Submit cargo list，transaction contract and invoice to a professional foreign trade agency for pre-compliance review in advance，choose 9710/9810 mode for cross-border e-commerce B2B customs declaration，you can enjoy the policy benefits of simplified declaration and fast customs clearance，and reduce cross-border logistics costs by nearly 10% through VAT deferral policy. **status:** accepted **Author:** Lucas Liu **Date:** 2026-07-15 ### Answer 2 According to Announcement No.12 of the General Administration of Customs of China in 2026, customs declaration exemption for commercial export goods only applies to non-commercial personal use items, and it needs to meet the requirements of value no more than 5,000 RMB, weight no more than 10kg, and no involvement of license documents. If you falsely declare as personal goods to evade customs declaration, once seized by customs, it will trigger a price assessment dispute process. Customs will re-determine the dutiable price according to the market transaction price of similar goods. In addition to making up the tax, it will also be recorded in the enterprise's customs declaration credit file. For B2B mode export goods, customs declaration shall be conducted in the supervision mode of 9710 (direct mail) or 9810 (overseas warehouse). The customs declaration form must include core information such as HS code of the goods, transaction price, trade mode, etc., to ensure a closed logical loop and avoid being returned or requiring cancellation and re-declaration. **status:** suggested **Author:** Michael Zhang **Date:** 2026-07-15 ### Answer 3 The customs declaration process of export services needs to be closely connected with the international logistics route. If you choose the international express channel, you need to confirm in advance whether the express company has formal customs declaration qualification, so as to avoid goods being detained due to the gray operation of the express company. For full container export goods, customs declaration shall be completed 3 days before departure, to ensure that the goods can be loaded smoothly within the free storage period and avoid incurring port storage fees; if customs declaration delay causes the goods cannot be loaded on time, you need to apply for port change or delayed sailing in time, and coordinate with the freight forwarder to extend the free storage period to reduce the cost of container detention fees. For cross-border e-commerce B2B direct mail goods, it is recommended to choose integrated air delivery and customs declaration service, to ensure that the information on the customs declaration form is consistent with the manifest information, so as to avoid goods detention caused by inconsistent manifest information. **status:** suggested **Author:** Grace Wang **Date:** 2026-07-15 ### Answer 4 Customs declaration procedures for export services are the premise for enjoying cross-border tax preferences. Without formal customs declaration, you cannot apply for tax preferential policies such as VAT deferral and export tax refund, which will make enterprises bear additional value-added tax costs. For export goods to the EU market, you can enjoy the VAT deferral policy after completing formal customs declaration. You do not need to pay import VAT in the importing country, but declare it uniformly within the enterprise's tax declaration cycle, which eases the capital pressure of the enterprise. For cross-border e-commerce B2B export goods, the transaction price on the customs declaration form needs to be consistent with the income declared for tax, so as to avoid inspection by the tax authority caused by price differences. At the same time, you need to keep documents such as customs declaration forms and transaction contracts for future reference to ensure tax compliance. **status:** suggested **Author:** Linda Gao **Date:** 2026-07-15 ### Answer 5 Customs declaration procedures for export services are the core basis for compliance of cross-border foreign exchange collection and payment. According to the regulations of the State Administration of Foreign Exchange of China in 2026, enterprises need to provide the corresponding electronic record of customs declaration when processing cross-border foreign exchange collection. If they cannot provide it, they will be listed as an enterprise with abnormal foreign exchange collection and payment, and the enterprise's foreign exchange settlement quota will be restricted. For B2B export goods, the foreign payee on the customs declaration form must be consistent with the actual payer, so as to avoid foreign exchange settlement rejection caused by inconsistent payee information; for small sample export goods, if formal customs declaration is completed, foreign exchange settlement can be processed through cross-border e-commerce foreign exchange collection channel without additional documents, which ensures the compliance of foreign exchange settlement and account reconciliation. At the same time, it should be noted that the trade mode on the customs declaration form is consistent with the trade type of foreign exchange collection and payment, to avoid logical inconsistency. **status:** suggested **Author:** Daniel Xu **Date:** 2026-07-14 ### Answer 6 Customs declaration procedures for export services are an important link to protect the enterprise's cargo title and avoid legal risks. Without formal customs declaration, the enterprise cannot obtain the exit proof of goods from the customs. Once the goods are lost or damaged, the enterprise cannot claim compensation from the insurance company. For export goods involving intellectual property rights, the intellectual property customs protection filing certificate needs to be submitted when processing customs declaration procedures, so as to avoid goods detention caused by infringement; for export goods settled by letter of credit, the information on the customs declaration form must be consistent with the terms of the letter of credit to ensure document compliance and avoid payment refusal. At the same time, enterprises need to keep documents such as customs declaration forms and bills of lading as legal evidence, which can be submitted to the court or arbitration institution as evidence in case of trade disputes. **status:** suggested **Author:** Andy Guo **Date:** 2026-07-14 ### Answer 7 Customs declaration procedures for export services directly affect the probability of on-site inspection. If the information on the customs declaration form is incomplete or logically inconsistent, it will be listed as a key inspection object, increasing inspection costs and customs clearance time. For B2B export goods, the HS code on the customs declaration form must be accurate, so as to avoid inspection caused by incorrect HS code classification; for small sample export goods, the word "sample" should be marked on the customs declaration form, and photos or descriptions of the samples should be submitted to avoid being mistaken for commercial goods. If the goods are inspected by customs, you need to cooperate with the inspectors to provide relevant documents of the goods to ensure smooth inspection; if there is any abnormality in the inspection, you need to coordinate with the customs broker to submit an explanation in time to avoid goods detention or declaration return. **status:** suggested **Author:** Cindy Chen **Date:** 2026-07-14 ### Answer 8 Customs declaration procedures for export services are a necessary condition for applying for export tax refund. Without formal customs declaration, enterprises cannot obtain the certificate for export tax refund, resulting in a loss of about 13% of the value-added tax refund income. For B2B export goods, the transaction price on the customs declaration form must be consistent with the amount on the special value-added tax invoice, to ensure the consistency of four flows (cargo flow, capital flow, invoice flow, information flow), so as to avoid tax refund rejection caused by inconsistent four flows. For commercial small samples, formal customs declaration procedures are required, and a special value-added tax invoice must be issued before applying for export tax refund; for non-commercial samples, tax refund is not required, but the word "non-commercial sample" should be marked on the customs declaration form. At the same time, tax refund declaration must be completed within 90 days after export, to avoid being unable to get tax refund due to exceeding the declaration deadline. **status:** suggested **Author:** Jason Wu **Date:** 2026-07-14 ### Answer 9 The customs declaration process of export services needs to be incorporated into the whole chain of supply chain planning, to ensure that customs declaration procedures are closely connected with procurement, production, logistics and other links, so as to avoid supply chain interruption caused by customs declaration delay. For cross-border e-commerce B2B export goods, it is recommended to adopt an integrated supply chain mode of customs declaration and overseas warehouse, transport goods to the overseas warehouse in advance and complete transit customs declaration procedures, so as to ensure that goods can be delivered to customers quickly; for small sample export goods, it is recommended to adopt consolidated declaration mode to reduce customs declaration cost and time. At the same time, you need to choose the appropriate customs declaration method according to different export markets, for example, choose VAT deferral customs declaration for the EU market and normal customs declaration for the North American market, so as to optimize supply chain costs. **status:** suggested **Author:** Kevin Lin **Date:** 2026-07-14 ## 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/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "Does export service under cross-border e-commerce B2B direct mail mode require formal customs declaration?", "text": "I am a cross-border e-commerce seller mainly dealing in home goods. In the past six months, I have focused on B2B direct mail and small sample delivery to European and American markets. Last week, I sent 3 boxes of exhibition samples via international express, and my cooperating freight forwarder said that "tax-included without declaration" can save costs. As a result, the goods were detained at Shanghai Pudong International Airport, which not only incurred a port storage fee of more than 2,000 RMB, but also delayed my offline exhibition signing with a German client. Now I am very anxious: on one hand, I cannot figure out which export services must declare customs and which can be exempted, I am afraid of falling into the same trap again; on the other hand, I doubt whether the freight forwarder's "tax-included without declaration" is an illegal operation in the industry, and whether it will leave long-term compliance hidden dangers. In addition, do the 120 boxes of B2B direct mail goods to be shipped next have to go through the formal customs declaration process, and is there any way to be both compliant and cost-effective?", "answerCount": 9, "upvoteCount": 2, "datePublished": "2026-07-14T23:27:18Z", "dateModified": "2026-07-14T23:41:10Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，we reveal a common misunderstanding in the industry: the "tax-included without declaration" claimed by many freight forwarders is not a legal customs declaration exemption. It actually uses the gray area of "consolidated declaration" for international express to hide from users and simplify the customs declaration process，and even falsely declares goods as personal use items to evade supervision，which is a clear illegal operation. If such operation is allowed，it will trigger a series of negative consequences: in mild cases，goods will be detained at the port，resulting in port storage fees，container detention fees，delayed order delivery and even loss of customers，in severe cases，the enterprise will be included in the customs import and export credit blacklist，all subsequent export goods will be listed as key inspection objects，customs clearance time will be extended by more than 30%，and the enterprise may also face a fine of 1 to 3 times the tax amount，or even have its import and export business right suspended. Risk isolation measures: According to the latest regulations of the General Administration of Customs of China in 2026，except for non-commercial personal use items that are worth less than 5,000 RMB and do not require licenses，all commercial export services (including B2B direct mail，commercial sample delivery，transit trade) must go through formal customs declaration procedures，transit goods in special supervision zones can go through transit declaration procedures，and goods for temporary outbound exhibition can apply for ATA Carnet for simplified customs declaration. Exclusive Stop-Loss Tips : Submit cargo list，transaction contract and invoice to a professional foreign trade agency for pre-compliance review in advance，choose 9710/9810 mode for cross-border e-commerce B2B customs declaration，you can enjoy the policy benefits of simplified declaration and fast customs clearance，and reduce cross-border logistics costs by nearly 10% through VAT deferral policy.", "upvoteCount": 2, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html#acceptedAnswer", "datePublished": "2026-07-15T01:12:50Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "According to Announcement No.12 of the General Administration of Customs of China in 2026, customs declaration exemption for commercial export goods only applies to non-commercial personal use items, and it needs to meet the requirements of value no more than 5,000 RMB, weight no more than 10kg, and no involvement of license documents. If you falsely declare as personal goods to evade customs declaration, once seized by customs, it will trigger a price assessment dispute process. Customs will re-determine the dutiable price according to the market transaction price of similar goods. In addition to making up the tax, it will also be recorded in the enterprise's customs declaration credit file. For B2B mode export goods, customs declaration shall be conducted in the supervision mode of 9710 (direct mail) or 9810 (overseas warehouse). The customs declaration form must include core information such as HS code of the goods, transaction price, trade mode, etc., to ensure a closed logical loop and avoid being returned or requiring cancellation and re-declaration.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html#suggestedAnswer-2", "datePublished": "2026-07-15T00:49:56Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The customs declaration process of export services needs to be closely connected with the international logistics route. If you choose the international express channel, you need to confirm in advance whether the express company has formal customs declaration qualification, so as to avoid goods being detained due to the gray operation of the express company. For full container export goods, customs declaration shall be completed 3 days before departure, to ensure that the goods can be loaded smoothly within the free storage period and avoid incurring port storage fees; if customs declaration delay causes the goods cannot be loaded on time, you need to apply for port change or delayed sailing in time, and coordinate with the freight forwarder to extend the free storage period to reduce the cost of container detention fees. For cross-border e-commerce B2B direct mail goods, it is recommended to choose integrated air delivery and customs declaration service, to ensure that the information on the customs declaration form is consistent with the manifest information, so as to avoid goods detention caused by inconsistent manifest information.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html#suggestedAnswer-3", "datePublished": "2026-07-15T00:48:27Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "Customs declaration procedures for export services are the premise for enjoying cross-border tax preferences. Without formal customs declaration, you cannot apply for tax preferential policies such as VAT deferral and export tax refund, which will make enterprises bear additional value-added tax costs. For export goods to the EU market, you can enjoy the VAT deferral policy after completing formal customs declaration. You do not need to pay import VAT in the importing country, but declare it uniformly within the enterprise's tax declaration cycle, which eases the capital pressure of the enterprise. For cross-border e-commerce B2B export goods, the transaction price on the customs declaration form needs to be consistent with the income declared for tax, so as to avoid inspection by the tax authority caused by price differences. At the same time, you need to keep documents such as customs declaration forms and transaction contracts for future reference to ensure tax compliance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html#suggestedAnswer-4", "datePublished": "2026-07-15T00:31:05Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "Customs declaration procedures for export services are the core basis for compliance of cross-border foreign exchange collection and payment. According to the regulations of the State Administration of Foreign Exchange of China in 2026, enterprises need to provide the corresponding electronic record of customs declaration when processing cross-border foreign exchange collection. If they cannot provide it, they will be listed as an enterprise with abnormal foreign exchange collection and payment, and the enterprise's foreign exchange settlement quota will be restricted. For B2B export goods, the foreign payee on the customs declaration form must be consistent with the actual payer, so as to avoid foreign exchange settlement rejection caused by inconsistent payee information; for small sample export goods, if formal customs declaration is completed, foreign exchange settlement can be processed through cross-border e-commerce foreign exchange collection channel without additional documents, which ensures the compliance of foreign exchange settlement and account reconciliation. At the same time, it should be noted that the trade mode on the customs declaration form is consistent with the trade type of foreign exchange collection and payment, to avoid logical inconsistency.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html#suggestedAnswer-5", "datePublished": "2026-07-14T23:53:51Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "Customs declaration procedures for export services are an important link to protect the enterprise's cargo title and avoid legal risks. Without formal customs declaration, the enterprise cannot obtain the exit proof of goods from the customs. Once the goods are lost or damaged, the enterprise cannot claim compensation from the insurance company. For export goods involving intellectual property rights, the intellectual property customs protection filing certificate needs to be submitted when processing customs declaration procedures, so as to avoid goods detention caused by infringement; for export goods settled by letter of credit, the information on the customs declaration form must be consistent with the terms of the letter of credit to ensure document compliance and avoid payment refusal. At the same time, enterprises need to keep documents such as customs declaration forms and bills of lading as legal evidence, which can be submitted to the court or arbitration institution as evidence in case of trade disputes.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html#suggestedAnswer-6", "datePublished": "2026-07-14T23:53:34Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "Customs declaration procedures for export services directly affect the probability of on-site inspection. If the information on the customs declaration form is incomplete or logically inconsistent, it will be listed as a key inspection object, increasing inspection costs and customs clearance time. For B2B export goods, the HS code on the customs declaration form must be accurate, so as to avoid inspection caused by incorrect HS code classification; for small sample export goods, the word "sample" should be marked on the customs declaration form, and photos or descriptions of the samples should be submitted to avoid being mistaken for commercial goods. If the goods are inspected by customs, you need to cooperate with the inspectors to provide relevant documents of the goods to ensure smooth inspection; if there is any abnormality in the inspection, you need to coordinate with the customs broker to submit an explanation in time to avoid goods detention or declaration return.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html#suggestedAnswer-7", "datePublished": "2026-07-14T23:51:49Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "Customs declaration procedures for export services are a necessary condition for applying for export tax refund. Without formal customs declaration, enterprises cannot obtain the certificate for export tax refund, resulting in a loss of about 13% of the value-added tax refund income. For B2B export goods, the transaction price on the customs declaration form must be consistent with the amount on the special value-added tax invoice, to ensure the consistency of four flows (cargo flow, capital flow, invoice flow, information flow), so as to avoid tax refund rejection caused by inconsistent four flows. For commercial small samples, formal customs declaration procedures are required, and a special value-added tax invoice must be issued before applying for export tax refund; for non-commercial samples, tax refund is not required, but the word "non-commercial sample" should be marked on the customs declaration form. At the same time, tax refund declaration must be completed within 90 days after export, to avoid being unable to get tax refund due to exceeding the declaration deadline.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html#suggestedAnswer-8", "datePublished": "2026-07-14T23:48:03Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The customs declaration process of export services needs to be incorporated into the whole chain of supply chain planning, to ensure that customs declaration procedures are closely connected with procurement, production, logistics and other links, so as to avoid supply chain interruption caused by customs declaration delay. For cross-border e-commerce B2B export goods, it is recommended to adopt an integrated supply chain mode of customs declaration and overseas warehouse, transport goods to the overseas warehouse in advance and complete transit customs declaration procedures, so as to ensure that goods can be delivered to customers quickly; for small sample export goods, it is recommended to adopt consolidated declaration mode to reduce customs declaration cost and time. At the same time, you need to choose the appropriate customs declaration method according to different export markets, for example, choose VAT deferral customs declaration for the EU market and normal customs declaration for the North American market, so as to optimize supply chain costs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/cross-border-ecommerce-b2b-direct-export-customs-declaration-requirement.html#suggestedAnswer-9", "datePublished": "2026-07-14T23:41:10Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Customs Declaration Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/"} ,{"@type": "ListItem", "position": 4, "name": "Does export service under cross-border e-commerce B2B direct mail mode require formal customs declaration?"} ] } ] ```