Country/Territory profiles

China

Last update: August, 2024

Transparency and Predictability

1. Are laws and regulations published in official journal? (Art 1 TFA)
Yes
2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)
Yes
2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)
Yes
3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?
Yes
4. Is there a public and regularly updated website available with
- a. Laws and regulations? (Art 1 TFA)
  Yes
- b. full description of all Customs procedures? (Art 2 TFA)
  Yes
- c. access to appeal procedure? (Art 2 TFA)
  Yes
- d. all forms and documents required for import and export? (Art 2 TFA)
  Yes
5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:
- a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)
  No (China Customs has declare value threshold for different channels , such as Category C informal entry, personal goods, cross-boder e Commerce etc. )
- b. Other? Please specify:
5b. If the answer to Q5a-a is "yes", what is the
- a. weight
- b. quantity
- c. and/or value (local currency / USD)
  (e.g., RMB 1000 (other counties ) or 800(TW/HK/MO) for personal goods ; RMB 5000 for Cat. C informal entry ; RMB 5000 for cross-border e commerce shipments )
6. URL for Customs website
(NA)

Customs Efficiency

1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)
Yes
1b. Can formalities for final clearance be completed through electronic means post-release?
Yes
2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?
- a. Letters and Documents (Cat. 1 of IRG)
  Same day
- b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)
  Same day
- c. Low value dutiable items (Cat. 3 of IRG)
  Same day
- d. High value dutiable items (Cat. 4 of IRG)
  Other (add remark) (The IOP or Cnee needs to cooperate with providing documents before the arrival of the goods, and provide entrustment to pay the tax or pay the tax in a timely manner before the goods can be released)
3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)
Yes
4. Is full-time (24/7) automated processing for the customs ports at which you operate available?
No
5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)
Yes
5b. Are there fees for Customs services during normal working hours?
No
5c. Does Customs and other agencies provide clearance services outside of the official office hours?
Yes
- and if so, is there a published set of fees?
  No
5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)
No
6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)
Other (add remark) (Depends on local situation)
7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)
Yes
7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)
No
8a. Are there multiple inspections (inspections by agencies other than Customs)?
No
8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)
Yes
9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)
Yes (The general duty-free allowance of China Customs is less than 50 RMB and is based on the duty/tax amount, not on the goods value. China Customs also applies a dedicated e-commerce clearance channel with a goods value de minimis of 5,000 RMB (approx. 700 USD), subject to meeting certain conditions, such as prior carrier and platform registration. Use of this channel is limited to an annual cap of RMB 26,000 (USD 3,621). Further details can be found in https://mag.wcoomd.org/magazine/wco-news-84/cross-border-e-commerce-in-china/ and in the official China Customs announcement in Chinese: http://www.customs.gov.cn//customs/302249/302266/302267/2141321/index.html. For goods cleared via e-commerce, the client can be exempted from import duty, but subject to 70% discount VAT tax and 70% excise tax (if applied).)
9b. If the answer above is "yes" what is that amount in local currency?
50 RMB (general); 5000 RMB (e-commerce clearance channel) (General: 50 RMB (approx. 7 USD) E-commerce clearance channel: 5000 RMB (approx. 700 USD). The client can be exempted from import duty only, and subject to 70% discount VAT tax and 70% discount of excise tax (if applied).)
- What is the rough equivalent in USD?
  10 USD (Duty/tax amount, not goods value)
9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?
No (The general de minimis threshold of 50 RMB is based on the duty/tax amount to be paid. If less than 50 RMB, then no payment necessary.)
9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)
Yes
10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?
Yes
10b. If the answer above is "yes" what is that amount in local currency?
RMB5000 (B2B); RMB1000 (B2C;C2C) (RMB5000 (for B2B shipments) or RMB1,000 (for B2C or C2C shipment) if the goods are about to be dispatched from other country or region rather than Taiwan, Macau or Hongkong or RMB800 if the goods are from the above 3 regions.)
- What is the rough equivalent in USD?
  More than 600 USD (785 USD (B2B) 137 USD (B2C; C2C))
11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:
- a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?
  Yes
- b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)
  Yes
- c. a certificate of origin from a chamber of commerce or similar agency?
  Yes
11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)
Yes
11c. Does Customs or any other agency accept scanned copies of supporting documents?
Yes
12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)
Yes
13a. Are there processing fees for:
- a. express clearance?
  No
- b. on-site Customs facilities?
  No
- c. IT systems?
  No
- d. electronic transmissions by number or volume?
  No
- e. other?
  No
13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)
Not applicable

Post-Release Processes

1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)
Yes
1b. If the answer above is "yes", what is the time limit?
Other (add remark) (14 days)
2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)
Yes
2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)
Yes
2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?
Yes
2d. If the answer to question 2c is "yes" what is the time limit?
60 days (within 60 days to a higher administrative level )
2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)
Yes
2f. If yes, what is the time limit?
60 days (within 60 days to a higher administrative level )
3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)
Yes
4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?
No
4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?
Not applicable
4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...
Not applicable
- ...or is the express carrier required to destroy them?
  Not applicable

RKC

1. Signatory to the Revised Kyoto Convention (Customs Reform)
Yes

TFA

1. TFA ratified?
Yes
2. Has the country set up a National Trade Facilitation Committee?
Yes
- a. Who leads it?
  Ministry of Commerce
- b. Is the private sector part of it?
  Sometimes (add remark) (Private sector is invited depending on ad hoc topics to be discussed)

DISCLAIMER

The Customs Capability Database contains information that the GEA has been able to collect to the best of its ability. It reflects our members' experience of local practice in the countries or territories surveyed. It is not an official source of Customs information. We accept that it may not always be complete or up to date, or that there might be differences of interpretation. Please help us improve it by sending us any additional information or corrections - from authoritative sources - to info@global-express.org. We will revise any entries as soon as new information is available that can be verified and checked against our members' experience of local practice. The name of the country or territory used in the database, as well as the depiction of boundaries and borders on the map, do not imply official endorsement or acceptance by the Global Express Association or its members. Colors on the map are indicative and do not imply compliance with specific treaty obligations or lack thereof.