General Import Guidelines
Imported goods must be accompanied with an International Waybill, a Commercial Invoice, and a Packing List
All importers in China are required to register with Customs Authorities for an importer Customs Registration Code (CR Code) which needs to be indicated on all Customs Declaration forms
HS Codes must be stated clearly on the Commercial Invoice and Packing List. Where the HS Codes are not stated, China Customs shall determine the proper HS Codes based on the goods and the stated description.
Import Duties and Fees
The customs valuation is based on CIF (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of goods, insurance and shipping cost to China
The declared CIF amount on the Commercial Invoice is accepted generally, but Customs Authorities might estimate a different value based on their inspection
Customs tariff applicable on imported goods depend on HS Codes
The standard rate of VAT imposed on imported goods into China is 17%. A lower rate of 13% applies to books, newspapers, magazines, cereals, edible vegetable oils, tap water, heaters, and coal products for residential use
The following are trade agreements with China that can benefit from customs reduction rate. To benefit from customs reduction, Certificate of Origin accompanied with Commercial Invoice are required
Asia-Pacific Economic Cooperation (APEC)
Economic & Social Commission for Asia and Pacific (ESCAP)
World Trade Organization (WTO)
Duties Exemption
A number of goods are exempted from customs duties and VAT. Below are some of the applied exemptions:
All samples and advertising goods valued at or below 50 CNY
Goods addressed to government or semi-government agencies
Temporary Import - Exhibition / Repair and Return
Upon entry of goods into China on temporary basis for the purpose of taking part in an exhibition or repairs / maintenance, a deposit amount equivalent to customs duties and VAT has to be made for the benefit of China Customs Authorities. The deposit is refunded upon exporting the goods. If the goods are not being exported the deposit is forfeited
Diplomatic goods
Diplomatic mail can only be cleared by an authorized person for the agency to which the Diplomatic goods is addressed to. An External broker can’t clear diplomatic goods
Personal Effects
Personal effects are defined as goods that contain personal items sent from one individual to another and within a reasonable quantity for personal use only. The value limit on personal effects is as follows:
CNY 800.00 from/to Macau, Hong Kong, and Taiwan
CNY 1,000.00 from/to other countries
Personal effects that are valued below the values stated above are exempted from import duties. If values exceed the stated amount, personal effects will be subject to formal clearance
To clear personal effects, the individual must provide a copy of the passport or residency permit
Import Regulations
For all dutiable goods, a detailed Commercial Invoice (from the shipper) will be required to include the following:
Full name and address of the shipper and receiver including contact details
Clear description of goods
Incoterms
Unit price
Country of origin
Packing List
HS Codes
CR Codes
When completing your Commercial Invoice, we recommend that you abide by Aramex guidelines to ensure timely and efficient clearance Read More
There are four customs entry categories each with specific documentation requirements and procedures:
1. KJ1: Documents
Document shipments
2. KJ2: Values below CNY 50
This category is for goods that are valued below CNY 50.No branded goods are allowed to enter China via KJ2 category, even if mutilated. The brand name/label will have to be completely removed to enable brand name items to clear as KJ2 class low value samples. Samples with brand names will be considered above CNY 50 in value by customs and have to be cleared as KJ3 goods
3. KJ3: Values between CNY50 and CNY 5,000
This category is for goods valued between CNY 50 and CNY 5,000. Importer must have the import-right for the imported goods and to be able to provide CR Code for clearance. VAT and duty will be levied against such goods
4. KJ4: Formal import goods
This category is for goods valued above CNY 5,000. Importer must have the import-right for the imported goods; and be able to provide CR Code for clearance
Exports
When exporting goods from China some documents and regulations will be applied before the exit of goods to the destination. Failure to submit required documents may delay goods when exporting
Exporters need to include the following documents with their goods:
Original Commercial Invoice
Customs Declaration if goods’ value is above CNY 3,673 (equivalent to USD 600) or requesting duty refund. Fee: CNY 214 (equivalent to USD 35) per shipment presented to customs authorities
For certain goods, a strategic export license is required. Example where these licenses are needed include: military, dual-use, chemicals, textiles, and agricultural goods
Other documents that could be required would depend on the specific requirements of the destinations. Aramex maintain a list of needed documents and customs information per country (please select country name on this )
Important Notes
All exported goods might be inspected by Customs Authorities
Aramex will not transport goods that are prohibited by the laws or regulations of China
Prohibited / Restricted Goods
Aramex will not transport goods that are prohibited by the laws or regulations of China
In accordance to Aramex Shipping Policy, the following items are not acceptable for transport by Aramex:
Monetary Items including currency, fake money, and coins
Publications that are offensive to religions, morals, human rights or aims to cause corruption and disorder
Narcotics and drugs including heroin, opium, drugs raw material (powder, liquid), cannabis leaves, etc.
Counterfeit goods covering all brands of clothes, machinery, shoes, electronics, watches etc.
Fireworks*
Ivory and ivory products*
Furs*
Jewelry, precious metals , stones, articles or antiques of exceptional high value*
Bullion*
Chemical waste and nuclear waste
Hazardous items as defined in IATA Regulations*
Human remains, including ashes*
Animals, plants, food items and perishable items*
Used electronic and machinery products
Products made by prisoners
* Certain goods which are listed above as prohibited may be accepted by Aramex on a contractual basis, if exporters / importers are able to comply with all applicable regulations
Some goods require approval from the designated authority prior to importing into China. Some examples are shown below:
Alcoholic beverages, tobacco, cosmetics, grain samples, seeds, foodstuffs, and plants
Communications equipment, computer components, and parts
Compact discs, tapes, and diskettes
Medicine: Both prescription and OTC (Over The Counter) medications
