Importing commercial goods into China means clearing them through the General Administration of Customs of China (GACC), in the name of a Chinese consignee filed with customs, within 14 days of the carrying vessel or aircraft declaring entry. A foreign seller normally cannot be that consignee, so it sells to a Chinese buyer, uses a Chinese trade agent, or sets up its own entity. Duty is charged on a CIF-type value, then import VAT at 13% or 9% on the duty-inclusive amount, plus consumption tax on some goods. For the general process, see our customs clearance guide. This one covers China as of November 2026.
Who runs China import clearance: GACC and the Single Window
GACC clears goods, collects duty and, under Article 32 of the VAT Law, collects import VAT on the tax authority's behalf. Since 2018 it has also held the inspection and quarantine functions (CIQ) of the former quality inspection agency. Filing is electronic, through the China International Trade Single Window or the Internet + Customs platform.
Who can import into China
The legal actor is the consignee, which may entrust a customs broker. "Importer of record" is trade shorthand. Under GACC's filing provisions (Decree 253), consignees are filed with customs, and that filing assumes a business registered in China.
A common out-of-date claim: many guides still say you must first file as a foreign trade operator with the commerce authorities. That step was abolished on 30 December 2022, when Article 9 of the Foreign Trade Law was deleted. The revised law in force since 1 March 2026 did not restore it: Article 11 defines an operator by ordinary business registration. The customs filing remains, and goods under state trading can be imported only by authorised enterprises (Article 13).
A foreign seller without a Chinese entity usually takes one of three routes (our guide to the importer of record explains the wider concept):
- Sell to a Chinese distributor or customer, who acts as consignee. The US Commercial Service describes this as the normal pattern.
- Use a Chinese trade agent. Article 14 of the Foreign Trade Law lets an operator trade on another's behalf. The contract should say who bears duty, VAT and penalties.
- Set up a Chinese entity, which can file as a consignee itself.
Quoting delivered duty paid does not remove the need for a Chinese consignee. It only changes who pays.
The customs declaration and declaration elements
The declaration usually rests on the contract, invoice, packing list and bill of lading, plus any licence or certificate the goods need. Since August 2018 customs and inspection data have shared one form, with a 13-digit commodity field: the 10-digit Chinese code plus three digits for inspection.
Declaration elements catch new importers. A correct HS code is not enough: China's standardised declaration catalogue lists, by code, the attributes to state, such as brand, model, material, function or use. Reprints of the form-filling rules say the description must be detailed enough for classification, valuation and licence control. Get the element list before shipping, because the answers often have to come from the factory.
Under Article 15 of the customs penalty regulations, an inaccurate declaration that affects tax collection can draw a fine of 30% to 200% of the tax underpaid, and one that affects licence control 5% to 30% of the goods' value. Article 16 puts the penalty on the consignee if it misinformed its broker.
The 14-day declaration period and the late fee
The clock starts when the means of transport declares entry, not at discharge or when the buyer gets the arrival notice. From the 15th day, GACC's measures charge 0.05% of the dutiable value per day (written as 0.5 per thousand, and sometimes misquoted as 0.5%) until customs accepts the declaration, with a RMB 50 threshold. On a RMB 1,000,000 consignment, 10 days late costs RMB 5,000. Goods undeclared after three months may be taken over and sold by customs.
Which duty rate applies
The Customs Tariff Law, in force since 1 December 2024, sets the rate types. The rate is the one in force on the date the declaration is completed (Article 20).
| Rate | Applies to | Note |
|---|---|---|
| Most-favoured-nation (MFN) | WTO members and MFN treaty partners | A provisional rate replaces it where one exists |
| Agreement (conventional) | Originating goods under a trade agreement | Lower of agreement and provisional rate |
| Preferential | Countries granted special preferences | Lower of preferential and provisional rate |
| General | All other origins and unknown origin | Provisional rates do not apply |
| Tariff quota | Wheat, corn, rice, sugar, wool, wool top, cotton, fertiliser | In-quota rate |
Provisional rates come from the State Council Tariff Commission's annual plan. The 2026 plan, in force from 1 January 2026, cut provisional rates on 935 lines but returned some goods to MFN, so last year's rate is not a safe assumption. Agreement rates depend on origin, so read our rules of origin guide before shipping. Anti-dumping measures and retaliatory duties on some US-origin goods can sit on top: check the current notice.
Customs value, import VAT and consumption tax
Value. Article 24 of the Tariff Law builds the dutiable value from the transaction price plus freight, related charges and insurance up to unloading at the place of import, so an FOB invoice does not give an FOB value. Article 25 adds selling commissions, packing, buyer-supplied tooling or materials, certain design work abroad, and royalties that are a condition of sale.
Import VAT. The VAT Law replaced the interim regulations on 1 January 2026 and the rates did not move. Article 10 sets 13% for imports generally and 9% for listed goods: agricultural products, edible oil and salt; water, heating and gas products; books and periodicals; and feed, fertiliser, pesticides, farm machinery and agricultural film. Article 14 sets the base as dutiable value plus duty plus consumption tax. A general taxpayer can usually credit import VAT against output VAT.
Consumption tax applies to listed goods including tobacco, alcohol and cars. Where charged by value, it is typically worked out on a grossed-up base: (dutiable value + duty) / (1 - consumption tax rate).
Illustration only: dutiable value RMB 100,000 and 10% duty gives RMB 10,000. With no consumption tax, 13% VAT on RMB 110,000 is RMB 14,300. Taxes at import total RMB 24,300.
Inspection: the CIQ functions now inside customs
GACC publishes the catalogue of commodities subject to compulsory inspection. Under the commodity inspection regulations, last revised on 8 August 2026, the consignee reports listed goods at the place of declaration, then must apply for inspection within 20 days of customs release. Release is not the end of the process: listed goods cannot be sold or used until inspected. Goods that fail on safety, health or environmental items are destroyed or returned. Goods outside the catalogue can still be sampled.
CCC certification and import licences
China Compulsory Certification (CCC) covers listed products such as some electrical goods, IT equipment, appliances, fire safety equipment and auto parts. The US Commercial Service says the mark must be on the product before entry or sale, and that the process can take several months.
A State Administration for Market Regulation announcement of 7 January 2026 ends self-declaration for 16 product types, including power tools, small motors, fuses, arc welders, automotive safety glass and seat belts. TUV Rheinland reports that these goods need certificates and marks from 1 January 2027 before they can be shipped, sold or imported.
Licences are separate. MOFCOM and GACC publish an import licence catalogue (Announcement 88 of 2025 for 2026) covering goods such as ozone-depleting substances and certain mechanical and electrical products, plus an automatic licence catalogue for monitored goods. Automatic does not mean optional: it must be obtained before declaration.
Food, and Chinese-language labelling
Food needs overseas manufacturer registration, covered in our guide to GACC food registration. Note that Decree 248 was repealed on 1 June 2026 and replaced by Decree 280.
The US Commercial Service says all products sold in China must be marked in Chinese, and that labelling is a major reason for non-compliance reports at inspection. For pre-packaged food, GB 7718-2025 takes full effect on 16 March 2027.
AEO, bonded zones and cross-border e-commerce
AEO. China's Authorised Economic Operator scheme runs under GACC Decree 251. China Daily reported more than 15,450 certified companies at the end of July 2026 and 34 mutual recognition agreements covering 60 countries and regions.
Bonded zones. Goods in bonded zones or warehouses generally defer duty and import VAT, and tax falls due if they are sold into China, at the rate on the day tax formalities are handled (Tariff Law, Article 21).
Cross-border e-commerce retail imports are a separate regime for sales to individual consumers, not commercial bulk imports. The 2018 rules set limits of RMB 5,000 per transaction and RMB 26,000 per year, with zero duty and VAT and consumption tax at 70%. One 2026 trade report says the limits rose, but we could not trace that to a government notice, so check before relying on either figure.
Where China imports usually fail
- Wrong or vague declaration elements, often because the broker had only a commercial description.
- CCC missing, or a certificate that does not cover the model or factory.
- Chinese label errors found at inspection, when relabelling is hardest.
- Understated value, with tooling, royalties or commissions left out.
What to do next
- Agree in writing who the Chinese consignee is and who pays duty, VAT and penalties.
- Have the broker confirm the code, declaration elements, rate, licence and inspection status of each product.
- Settle CCC and the Chinese label before production, and collect origin documents before shipping.
- Diarise the 14-day and 20-day limits, and recheck rates at each annual tariff change.
Our overview of logistics companies in China can help you find a partner on the ground. More than 29,300 logistics companies are searchable by country and service in the CargoLinked directory, and the public requests board lists freight that shippers have posted for forwarders to quote on directly.
This guide is general information, not legal, tax, financial or customs advice. Chinese rules and rates change often: confirm the position with GACC, the issuing authority or a licensed customs broker before you ship.
