China — Import Procedures & Duties

The General Administration of Customs of the People's Republic of China (GACC / 海关总署) administers import and export control at China's borders under the Customs Law of the People's Republic of China, last amended November 4, 2017. GACC is the headquarters of China Customs and serves as the key border agency of the nation.

Statutory mandate. Article 2 of the Customs Law defines the Customs of the People's Republic of China as "a governmental organization responsible for supervision and control over all arrivals in and departures from the Customs territory." GACC exercises control over means of transport, goods, travellers' luggage, postal items, and other articles entering or leaving the territory (collectively referred to as "inward and outward means of transport, goods and articles"), collects customs duties and other taxes and fees, prevents and combats smuggling, compiles customs statistics, and handles other customs operations in accordance with the Customs Law and related laws and administrative regulations.

Organizational structure. Article 3 of the Customs Law provides that the State Council sets up the Customs General Administration, which is charged with the responsibility of carrying unified administration of all customs offices throughout the country. Customs offices are set up by the State at ports of entry open to foreign trade and at places and regions that require concentrated customs operations. The subordination of one customs office to another is not restricted by administrative divisions. Article 3 further provides that customs offices exercise their functions and powers independently in accordance with law and are accountable to GACC.

Following the government restructuring in 2018, China Customs assumed responsibilities for traditional customs operations as well as border health checks, inspection and quarantine for imported and exported animals and plants and their products, imported and exported food safety, and commodity inspection. GACC oversees 42 customs districts operating through a total of 678 customs houses nationwide, with a Guangdong office in Guangzhou for regional coordination.

Anti-smuggling authority. Article 4 of the Customs Law establishes within GACC a special police department responsible for the investigation of smuggling crimes, staffed with special anti-smuggling police officers charged with conducting investigations, making detentions and arrests, and carrying out preliminary inquiries related to smuggling cases under its jurisdiction. This police department fulfills its responsibility in accordance with the Criminal Procedure Law of the People's Republic of China. Local public security organs at all levels must assist the customs police department to perform its duty according to law. Article 5 provides that the State maintains a counter-smuggling mechanism of joint suppression, unified handling, and comprehensive governance, with GACC responsible for organizing, coordinating, and managing counter-smuggling initiatives.

Scope of control. The Customs Law requires importers and exporters to comply with GACC supervision and control. Upon arrival at a place with a customs establishment, persons in charge of inward and outward means of transport must make truthful declarations to the Customs, submit relevant papers for examination, and accept customs control and examination. The Customs Law grants GACC broad enforcement powers, including the authority to inspect goods, detain suspected smugglers and goods, search means of transport suspected of smuggling, and impose administrative penalties for violations of customs control.

Customs duties. Article 53 provides that customs duties shall be collected on goods permitted to be imported or exported and on articles permitted to enter or leave the territory by the Customs according to law. Article 54 designates the importer of import goods, the exporter of export goods, and the owner of inward and outward articles as the persons obliged to pay customs duties.

Source: Customs Law of the People's Republic of China Source: GACC Mission Statement

Declaration requirement. Under the Provisions of the General Administration of Customs on the Declaration of Import and Export Goods (GACC Decree No. 103), "declaration" means that consignees and consignors of import and export goods and agent declaration enterprises declare to China Customs about the actual situation of the import and export goods and accept verification of Customs in the specified period and location by submitting electronic and paper declaration forms in accordance with the Customs Law and other relevant administrative regulations and rules.

14-day filing deadline. Article 29 of the Regulations of the People's Republic of China on Import and Export Duties provides that declaration of import goods shall be made to the Customs at the port or place of entry by the duty payer within 14 days from the date of declaration of entry of the means of transport. This 14-day window is calculated from the date GACC accepts the manifest declaration for the arriving ship, aircraft, or vehicle, not from the date goods physically arrive at the port. Missing this deadline triggers delayed-declaration fees.

Integrated declaration form. As of August 1, 2018, China Customs consolidated the previously separate Customs Declaration and Quarantine Declaration into a single integrated form under its customs-quarantine integration reform. The new Customs Declaration for Import/Export Goods contains 56 data items (expanded from 48 items on the original Customs Declaration), incorporating quarantine requirements for imported animals, plants, and food into a unified "one sheet of declaration form, one set of accompanying certificates/documents, one set of parameter codes, and one declaration system." The integrated declaration reduced total data-entry requirements from 229 items under the dual-form regime to 105 items.

Required documentation. Importers must submit both electronic and paper versions of the Customs Declaration form accompanied by supporting documents, including:

• The commercial invoice;
• The bill of lading or air waybill;
• The packing list;
• The sales contract;
• Any applicable import licenses, certificates of origin, or inspection/quarantine certificates; and
• Any other documents required by GACC for specific goods (e.g., automatic import licensing, fumigation certificates, sanitary certificates).

Two-step declaration option. GACC piloted a "two-step declaration" facilitation mode beginning in August 2018 in select customs districts (Hangzhou, Ningbo, Qingdao, Huangpu, Shenzhen). Under this voluntary model, importers may first make a summary declaration and take delivery of goods by submitting only the bill of lading, then submit all other information documents and make duty payment as required within 14 days after declared entry of transport means. This mode reduces import demurrage and allows importers more time to confirm goods information, minimizing declaration errors. The traditional single-step declaration remains available for importers who prefer it.

Consolidated declaration. GACC Decree No. 169 establishes a "consolidated declaration" regime for consignees who import goods of the same class in multiple batches via one port. After making recordation with Customs, the consignee may file individual Forms for Consolidated Declaration batch by batch upon arrival, then consolidate the data declared during the month and go through formalities of consolidated declaration with Customs prior to the 10th day of the next month for general trade goods, or before the end of the next month for bonded goods. General-trade consolidated declarations may not be carried over to the next year.

Advance declaration. Under GACC Decree No. 103, Article 18, importers may declare goods in advance before arrival of the transport means, allowing faster clearance upon physical arrival. The validity period of import licenses declared in advance is counted from the date GACC accepts the declaration, and duty rates and exchange rates are determined according to the date of actual entry declaration under the Regulations on Import and Export Duties.

Electronic filing via China E-Port. Declarations are filed electronically through GACC's China E-Port system (also known as the Single Window), which routes the submission to the relevant customs district based on the port of entry and provides real-time clearance-status tracking. Importers receive an electronic receipt confirming submission; GACC then conducts risk assessment and determines whether the shipment requires physical inspection or may proceed directly to release.

Source: GACC Decree No. 103 (Provisions on Declaration of Import and Export Goods) Source: Regulations of the People's Republic of China on Import and Export Duties Source: GACC Announcement on Integrated Declaration Items under Customs-Quarantine Integration Source: GACC Begins "Two-Step Declaration" for Import Goods Source: GACC Decree No. 169 (Rules on Consolidated Declaration)

Payment deadline. Under Article 60 of the Customs Law of the People's Republic of China, the person obliged to pay customs duties and taxes on import goods must pay the amount payable within 15 days from the date of issuance of the duty memorandum (the Duty/Tax Payment Record issued by GACC upon acceptance of the declaration and completion of customs examination). This 15-day window runs from the date GACC issues the payment record, not from the date of declaration or arrival of goods. Article 60 further provides: "In case of failure to meet this time limit, a fee for delayed payment shall be imposed by the Customs."

Currency and exchange-rate conversion. Article 38 of the Regulations of the People's Republic of China on Import and Export Duties provides that GACC shall collect duties and fines for late payment in terms of RMB. Where the transaction value of import goods and associated costs are computed in a foreign currency, such foreign currency shall be converted into RMB at the basic exchange rate published by the People's Bank of China for the calculation of customs value. Where the basic exchange rate is not available for the foreign currency in question, the customs value shall be converted into RMB in accordance with the relevant provisions of the State. The date when the exchange rate applies is prescribed by GACC.

Taxes payable on import. Import goods are subject to three categories of charges collected by GACC at the time of customs clearance:

• Customs duty — calculated on the dutiable value (customs value determined under the WTO Customs Valuation Agreement framework, codified in the Regulations on Import and Export Duties) at the applicable tariff rate for the goods' tariff classification under China's Import and Export Tariff, which implements the Harmonized System nomenclature. Article 9 of the Regulations on Import and Export Duties provides that duty rates on import goods are composed of most-favored-nation (MFN) duty rates, conventional duty rates, special preferential duty rates, general duty rates, and tariff quota duty rates.
• Import value-added tax (VAT) — levied by GACC on behalf of the tax authority on the sum of customs value plus customs duty. Article 65 of the Regulations confirms that tax collection by Customs on behalf of other government departments for importation shall be governed in accordance with the provisions on administration of duty collection.
• Consumption tax — imposed on specific categories of goods (for example tobacco, alcohol, cosmetics, luxury goods, passenger vehicles, petroleum products) at rates and by methods set forth in national consumption-tax legislation.

The aggregate amount due is the sum of customs duty, import VAT, and consumption tax (if applicable), plus any anti-dumping or countervailing duties if the goods are subject to trade-remedy measures.

Electronic payment system. Since July 2018, GACC has operated a new-generation online payment system that enables paperless, automatic, and intelligent payment of import and export duties and taxes. According to GACC's official announcement, importers may pay duties through the China International Trade Single Window or the "Internet + Customs" platform without logging onto any third-party platform, "thus enjoying customs-clearance formalities in the one-stop manner." The system supports payment of import/export duties, anti-dumping duties, anti-subsidy duties, import VAT and consumption tax, deferred-duty interest, and late-payment fines.

Payment is executed through trilateral electronic agreements among the importer (or customs broker acting on the importer's behalf), GACC, and commercial banks authorized to process customs payments. Article 22 of GACC Decree No. 124 (Rules on the Administration of the Collection of Customs Duties and Taxes) provides that "the day on which the bank receives the payment of all the duties and/or taxes payable shall be regarded as the day on which the duty and/or tax payer settles the duties and/or taxes." After the bank receives payment, the duty payer must send the Duty/Tax Payment Record sealed by the bank to GACC for verification.

Late-payment penalty. GACC Decree No. 124 provides: "Any duty and/or tax payer failing to make the payment within such time limit shall pay a late fine of 0.05% of the amount of the outstanding duties and/or taxes per day from the day on which the time limit expires until the day on which the outstanding duties and/or taxes are paid." This daily penalty applies to all categories of duties and taxes collected by GACC. Article 51 of the Regulations on Import and Export Duties likewise confirms: "In case of any payment in arrears, 0.05% of the total amount of the overdue duties shall be charged as a fine for late payment per day from the date when the delayed payment occurs." The Regulations further provide that "the Customs may publish the information about the arrearages on duties by duty payers."

Force-majeure extensions. Article 39 of the Regulations on Import and Export Duties provides that where the duty payer cannot pay duties within the 15-day time limit due to force majeure or adjustments to the State's taxation policy, the time limit may be extended upon the approval of GACC, but "in any case the extension shall not exceed six months." Importers seeking an extension must apply to GACC and provide supporting evidence of the force-majeure event or policy change. Article 26 of GACC Decree No. 124 confirms that if GACC disapproves the application for extension, GACC shall notify the duty payer and issue the Duty/Tax Payment Record, and "the duty and/or tax payer shall pay the duties and/or taxes to the designated bank within 15 days as from the date on which Customs issues the Duty/Tax Payment Record."

Post-entry duty recovery. Article 51 of the Regulations on Import and Export Duties provides that where GACC finds that duties are short-collected or not collected on import goods after release, GACC shall recover the duties payable from the duty payer within one year from the date of the duty payment or the release. If the short-collection or non-collection is attributable to the duty payer's violation of the provisions (for example, misclassification, undervaluation, or failure to declare dutiable assists or royalties), GACC may pursue payment of the unpaid duties within three years from the date of the duty payment or the release, and impose a late-payment fine of 0.05% of the short-collected or non-collected duties per day from the date of the duty payment or the release.

Refund of overpaid duties. Article 52 of the Regulations provides: "Upon finding any over-collection of duties, the Customs shall immediately notify the duty payer to go through the refund formalities." The duty payer may also, within one year from the date of duty payment, request in writing that GACC refund the over-collected duties together with interest for the corresponding period computed at the current deposit interest rate of the bank. GACC shall, within 30 days from the date of accepting the refund application, ascertain the relevant facts and notify the duty payer to go through the refund formalities. The duty payer must complete the refund formalities within three months from the date of receipt of the notification.

Source: Customs Law of the People's Republic of China, Art. 60 Source: Regulations of the People's Republic of China on Import and Export Duties, Arts. 9, 38, 39, 51, 52, 65 Source: GACC Decree No. 124 (Rules on the Administration of the Collection of Customs Duties and Taxes), Arts. 22, 26 Source: GACC Announcement: China Customs Launches New-Generation Online Payment System (July 2018)

Universal examination authority and risk-based selection. Article 28 of the Customs Law of the People's Republic of China provides that "All import and export goods shall be subject to Customs examination." This statutory language establishes GACC's universal examination authority — every import and export shipment is legally subject to physical inspection. In practice, however, GACC operates a risk-assessment system that selects only a portion of declarations for physical examination, permitting the majority to proceed directly to release after electronic and documentary review. The decision whether to conduct a physical examination is made automatically by GACC's risk-management system upon acceptance of the declaration, based on the consignee's enterprise credit classification, the commodity's risk profile, the declared value, the origin, and prior compliance history.

Enterprise credit classification and differential inspection rates. Under the Measures of the General Administration of Customs of the People's Republic of China for Enterprise Credit Management (GACC Decree No. 237, effective May 1, 2018), GACC classifies enterprises into three tiers: certified enterprises (further subdivided into advanced and general certified enterprises, also known as Authorized Economic Operators or AEOs), general-credit enterprises, and discredited enterprises. Article 27 of Decree No. 237 provides that for advanced certified enterprises, "The average inspection rate for import and export goods [shall be] 20% lower than that of the general-credit enterprises." Advanced AEO enterprises thus enjoy a measurably lower probability of physical examination than the baseline rate applied to general-credit enterprises. Discredited enterprises face enhanced scrutiny, including higher examination rates and restrictions on facilitation measures such as guarantee-based release and advance declaration.

Exemption by GACC approval. Article 28 of the Customs Law further provides: "Import and export goods may be exempted from examination if an application has been made by the importer or exporter and approved by the Customs General Administration." This provision contemplates a formal exemption granted by GACC headquarters for specific categories of goods or enterprises, distinct from the routine risk-based clearance process. The criteria and procedure for applying for an examination exemption are not detailed in the Customs Law itself; importers seeking such an exemption must apply directly to GACC and await approval. This mechanism is rarely invoked outside specialized trade-facilitation programs.

Importer responsibilities during examination. Article 28 provides: "While the examination is being carried out, the importer of the import goods or the exporter of the export goods shall be present and responsible for moving the goods and opening and restoring the package." The importer must attend the inspection site, provide labor to unpack and repack containers, and bear the cost of moving goods. The Customs Law further grants GACC discretion to examine or re-examine goods without the importer's presence "whenever it considers this necessary," and to take samples. When GACC conducts an unattended examination, it issues a sampling record or a list of samples under Article 13 of the Provisions of the General Administration of Customs on the Declaration of Import and Export Goods (GACC Decree No. 103).

Post-release substantive examination. Article 8 of the Rules of the General Administration of Customs of the People's Republic of China on the Administration of the Collection of Customs Duties and Taxes (GACC Decree No. 124) provides: "Customs may, based on the specific circumstances of clearance and those of the imported or exported goods, conduct only a procedural examination of the declared information at the release link, and then make a substantive check of the authenticity and accuracy of the declared value, classification, origin, etc. of the goods after the goods are released." This provision establishes GACC's authority to conduct post-release verification — importers who receive immediate release based on documentary review remain subject to a subsequent audit of the declaration's technical accuracy. If GACC discovers during a post-release examination that duties were short-collected, GACC may recover the unpaid amount under the timelines and penalty provisions set out in the Regulations on Import and Export Duties.

Release conditions: payment or security. Article 29 of the Customs Law provides: "Unless specially approved by the Customs, import and export goods shall be released upon Customs endorsement only after the payment of duties and taxes or the provision of security by the importer or exporter." Release thus requires either full payment of the Duty/Tax Payment Record issued by GACC (within the 15-day payment window) or the posting of a customs bond or bank guarantee in the amount of the duties and taxes due. Importers who elect to provide security may take physical delivery of goods before making payment, but remain obligated to pay the duties and taxes within the prescribed period. If payment is not made, GACC will enforce the security instrument.

Guarantee-based release for low-risk shipments. GACC has implemented a guarantee-based inspection and release facilitation regime, under which low-risk importers may post a standing customs bond and obtain release of goods before GACC completes document review or physical examination. Upon submission of the declaration, the China E-Port system issues a receipt indicating whether the declaration qualifies for guarantee-based release. If approved, the importer may take delivery immediately; GACC then conducts examination or document verification on its own schedule, and the importer remains liable for any duties, fines, or penalties discovered during that subsequent review. This regime is available only to enterprises in good standing — importers under investigation or classified as Class C or D are excluded from guarantee-based release under Article 6 of GACC Decree No. 169 (Rules on Consolidated Declaration).

Release endorsement and physical clearance. Once GACC completes examination (if required) and confirms payment of duties and taxes or acceptance of security, GACC endorses the declaration and issues a release instruction. The release endorsement is transmitted electronically to the port or customs-supervised warehouse where the goods are located, and the importer or customs broker may arrange for pickup. Goods that remain unclaimed in customs control beyond the statutory period are subject to storage fees and eventual disposition by GACC under Article 51 of the Customs Law.

Source: Customs Law of the People's Republic of China, Arts. 28, 29, 51 Source: GACC Decree No. 237 (Measures for Enterprise Credit Management), Art. 27 Source: GACC Decree No. 124 (Rules on the Administration of the Collection of Customs Duties and Taxes), Art. 8 Source: GACC Decree No. 103 (Provisions on the Declaration of Import and Export Goods), Art. 13 Source: GACC Decree No. 169 (Rules on Consolidated Declaration), Art. 6

Definition and scope of customs-supervised areas. China operates a network of special customs supervision areas (特殊监管区域) — physically enclosed zones where foreign goods may enter, be stored, processed, or transferred without immediate payment of customs duties and import VAT. Article 32 of the Customs Law of the People's Republic of China provides: "Anyone who wishes to engage in storing, processing, assembling, exhibiting, transporting or consigning bonded goods or running duty free shops shall meet the requirements for customs control and obtain approval from and register with the Customs." These areas are established with approval of the State Council and managed under closed-mode supervision by GACC, with physical separation from the rest of China's territory (the "outer area").

Comprehensive bonded zones (CBZs) as the highest-tier regime. The comprehensive bonded zone (综合保税区) is China's most advanced category of special customs supervision area. According to GACC, a CBZ is "a customs special control area abundant in preferential policies for foreign trade and simplified formalities established by the Chinese government with reference to the free trade zones (parks) that are commonly used internationally." CBZs consolidate functions of earlier zone types — bonded warehousing, bonded processing, bonded logistics, international transit, and commodity exhibition — into a single unified regime. The State Council has approved CBZ establishments in China's eastern, central, and western regions; as of August 2020, GACC reported plans to expand the number of CBZs to 150 by the end of that year.

Tax and duty treatment inside CBZs. Goods imported into a CBZ from overseas are treated as bonded — they enter the zone without immediate payment of customs duty or import VAT. Enterprises operating inside the zone may store, process, assemble, or manufacture goods from bonded foreign materials and re-export the finished products without paying import duty or VAT. When goods produced inside a CBZ are sold into China's domestic market, they are treated as imports and subject to customs declaration, duty, and VAT calculated on the actual condition and value of the goods at the time of exit from the zone. Domestic goods entering a CBZ from the outer area are treated as exports for VAT purposes; the zone operator may claim export tax rebates under the conditions set out in China's VAT regulations.

Permitted business activities. CBZs support business models beyond traditional assembly and re-export processing. Under the January 2019 State Council circular on promoting the innovative upgrading of comprehensive bonded zones, CBZs are authorized to develop into international hubs for manufacturing, R&D, design, and maintenance. The circular encourages the development of national centers for industrial innovation, technical innovation, and engineering research inside CBZs, and permits manufacturing enterprises to engage in overseas projects with spare capacity. The circular exempts specific products manufactured inside CBZs — including mobile phones and automobile accessories — from the automatic import licensing list when sold domestically, simplifying domestic-sales procedures. Cross-border e-commerce, outsourcing services, and futures delivery are also encouraged.

Specific permitted activities typically include:

• Bonded processing and manufacturing — assembly, manufacturing, and simple processing of goods intended for export or re-export, using bonded imported materials or components.
• Bonded logistics and warehousing — international transit, consolidation, break-bulk, and distribution of goods in bonded status.
• International trade and procurement — re-export trade and international procurement and distribution.
• Bonded services — testing, inspection, maintenance, and after-sales service performed on goods in bonded status.
• Cross-border e-commerce — CBZs serve as hubs for cross-border e-commerce retail imports and exports under GACC's cross-border e-commerce supervision framework.
• Commodity exhibition and sales — exhibition and display of imported goods. Goods exhibited at trade shows within the CBZ may be sold to domestic buyers upon completion of import formalities and payment of duties.

Customs supervision regime and "first line / second line" framework. CBZs operate under a closed-mode supervision regime. Article 4 of GACC Decree No. 164 (Interim Measures for the Administration of Bonded Port Areas) provides: "The bonded port areas shall be managed in a closed mode. Between a bonded port area and any other area (hereinafter referred to as the 'outer area') in the territory of the People's Republic of China, there shall be set up checkpoints, separation facilities, video camera surveillance systems and such other facilities as required for the supervision and control by the Customs." This closed-perimeter model, applied across all CBZs and special supervision areas, creates a legal distinction between the first line (the border between the CBZ and foreign countries) and the second line (the border between the CBZ and the rest of China).

At the first line, goods entering the CBZ from abroad undergo simplified entry formalities — enterprises may file a manifest declaration or a simplified recordation list rather than a full customs declaration. Physical inspection rates at the first line are typically lower than for ordinary imports.

At the second line, when goods exit the CBZ for entry into China's domestic market, enterprises must complete full import customs declaration formalities, pay applicable duties and taxes, and undergo any required inspection or quarantine procedures. Conversely, when domestic Chinese goods enter the CBZ, they are treated as exports and the enterprise may claim export VAT rebates. Goods moving between two CBZs or between a CBZ and another bonded area remain in bonded status and do not require customs declaration or duty payment; Article 43 of Decree No. 164 provides that such movements "shall not be included into the Customs statistics."

Other categories of customs-supervised areas. Prior to the consolidation into the CBZ model, China operated several specialized zone types:

• Bonded warehouses (保税仓库) — individual warehouse facilities approved by GACC to store imported goods in bonded status for a fixed period. Bonded warehouses are governed by GACC Decree No. 105 (Provisions on the Administration of Bonded Warehouses and the Goods Stored Therein). They remain widely used by importers who need temporary bonded storage but do not require the full suite of processing or manufacturing functions available in a CBZ.
• Export processing zones (出口加工区) — earlier zone type focused exclusively on export-oriented processing and manufacturing. Many export processing zones have been transformed into comprehensive bonded zones.
• Bonded port areas (保税港区) — zones combining port and bonded-area functions, located at seaports or adjacent to port areas. Governed by GACC Decree No. 164. Article 45 of Decree No. 164 provides: "The comprehensive bonded areas with functions similar to those of the bonded port areas set up in the inland regions with approval of the State Council shall be handled with reference to these Measures."
• Free trade zones (FTZs) / Pilot free trade zones — broader policy-experiment zones (e.g., Shanghai FTZ, Hainan FTP) that typically include one or more CBZs as sub-areas within their perimeter. FTZs implement additional trade and investment liberalization measures beyond the standard CBZ framework.

Application and approval process. Establishment of a CBZ requires approval from the State Council. After State Council approval, GACC and a multi-agency inspection team conduct an acceptance inspection to verify that the zone meets physical infrastructure, separation-fence, video-surveillance, and information-system requirements. After passing acceptance, GACC issues an acceptance certificate and the zone may commence operations. Enterprises wishing to operate inside a CBZ must apply for entry and registration with the local customs district supervising the zone.

Source: Customs Law of the People's Republic of China, Art. 32 Source: GACC Decree No. 164 (Interim Measures for the Administration of Bonded Port Areas), Arts. 4, 43, 45 Source: GACC Announcement: 6 Measures to Support Comprehensive Bonded Zones (February 2020) Source: GACC: China to Set Up More Comprehensive Bonded Zones (August 2020) Source: State Council circular on promoting innovative upgrading of comprehensive bonded zones (January 2019)