What 1210 bonded import is
1210 is China's cross-border e-commerce bonded import model: goods are shipped into a bonded zone inside China first, then declared and taxed per individual consumer order — so you pay duty and VAT only when a unit actually sells. It is the default model for Tmall Global, JD Worldwide and most cross-border storefronts.
Because inventory sits in China under bond, domestic delivery is fast and working capital is lower: you are not prepaying tax on stock that hasn't sold.
What direct mail import is
Direct mail (often coded 9610 on the export side, or 1239 for bonded non-pilot) is the model where each parcel is shipped from overseas and cleared at the border when the order arrives — no bonded inventory in China. It is the lightest way to start: list the product, and ship per order.
The trade-off is speed and cost at scale: every parcel crosses the border individually and travels internationally to the customer.
1210 vs. direct mail, side by side
| Dimension | 1210 bonded | Direct mail |
|---|---|---|
| Inventory location | In China bonded zone | Overseas until ordered |
| When tax is paid | Per order, after sale | Per parcel, at entry |
| Delivery speed | 1–3 days | 7–15 days |
| Upfront working capital | Lower (tax deferred) | Lower (no stock in China) |
| Setup effort | Bonded zone + 1210 filing | Minimal |
| Best for | Repeat demand, scale | Test SKUs, low volume |
The tax detail buyers ask about
Under cross-border retail import (1210), goods within the personal transaction limits — currently ¥5,000 per order / ¥26,000 per year — enjoy a reduced, per-order tax: tariff is 0%, and VAT and consumption tax are levied at 70% of the statutory rate. Direct mail parcels are assessed per shipment and do not benefit from the same bonded per-order treatment at scale.
How to choose
- Choose 1210 if you have (or expect) repeat demand, care about 1–3 day delivery, and want to avoid prepaying duty/VAT on inventory. This is where most successful cross-border brands land.
- Choose direct mail for market tests, long-tail SKUs, or low volumes where bonded setup is not yet worth it.
- Hybrid is normal: test with direct mail, then migrate proven SKUs into 1210 — the same Hong Kong trading entity can support both.
A practical path: prove demand with direct mail, then move your top sellers into 1210 bonded for speed and margin.
FAQ
Do I need a Chinese company for either? Not necessarily. A Hong Kong trading entity or licensed import agent can be the importer of record under both models for a first test.
Which platforms use which? Tmall Global and JD Worldwide run primarily on 1210 (bonded) with direct-mail as a fallback; pure overseas direct-mail sellers often use their own storefront plus cross-border logistics.
Sources