🇨🇳 China · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Chinese trade clears through China Customs (GACC). You record-file as a consignee/consignor, then declare via the China International Trade Single Window. Goods are classified by HS code for import duty plus import VAT (usually 13%) and, for some products, consumption tax. Controlled goods need MOFCOM licences; advance rulings give certainty.
Customs are administered by the General Administration of Customs (GACC). Businesses that import or export must complete customs registration, after which the unified social credit code is used for declarations.
- Import/export operators register with Customs before clearing goods.
- Duties and import VAT are assessed on the goods' classification and customs value.
- Declarations are filed through the China International Trade Single Window.
Step-by-step
- 1
Record-file with Customs
Register as an import/export consignee or consignor (customs record-filing) and obtain a Customs registration code.
- 2
Classify goods and check duty
Classify goods by HS code to find the import duty rate; check free-trade-agreement origin for lower rates.
- 3
Check licences and controls
Check whether goods need an import/export licence, quota, or approval (MOFCOM/other agencies) or are subject to inspection.
- 4
Handle duty and taxes
Pay import duty, import VAT (commonly 13%, or 9% for some goods) and, on certain products, consumption tax.
- 5
Declare via the Single Window
Submit the customs declaration and documents (invoice, packing list, contract, bill of lading) through the China International Trade Single Window.
- 6
Get rulings or resolve disputes
Apply for an advance ruling on classification, origin or valuation, and use Customs' administrative review for disputes.
Checklist
- Customs record-filing (consignee/consignor) + registration code
- HS classification + duty rate
- FTA preferential origin
- Import/export licence, quota or approval (MOFCOM)
- Import duty + import VAT (13%/9%) + consumption tax (some goods)
- Single Window declaration + documents
- Inspection/quarantine clearance
- Advance ruling / administrative review
Official authorities
- General Administration of Customs (GACC)
Customs authority — registration, declarations and duties.
Frequently asked questions
What is the Single Window?
The China International Trade Single Window, the online platform for customs, inspection and other trade declarations.
Do I need to register with Customs?
Yes — importers and exporters must complete customs record-filing as a consignee/consignor before declaring goods.
What import VAT applies?
Import VAT is generally 13%, with a reduced 9% rate for certain goods, charged on the duty-paid value.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- China Government Portal — State Council official portal — policy releases, public services, and government documents
- Ministry of Foreign Affairs — China's foreign policy and consular services — passport, visa, and consular protection info
- National Immigration Administration — Visas, permanent residency, and border control for foreigners entering China
- State Taxation Administration — Personal income tax filing, business tax registration, and VAT invoice verification