China Customs Declaration — Import & Export Clearance Process

Customs Declaration Process

1. Goods arrive at port/airport
2. Customs broker files electronic declaration with HS code, value, origin
3. GAC reviews documentation (may inspect goods)
4. Duties and VAT paid
5. Goods released

Key Requirements

Correct HS code classification determines tariff rate (0�50%+). Customs valuation follows WTO agreement � transaction value method preferred. Rules of origin determine eligibility for preferential rates under FTAs.

Compliance Programs

AEO (Authorized Economic Operator) certification reduces inspection rates. Customs supervision zones (bonded warehouses, FTZs) enable duty deferral and simplified procedures. Post-clearance audits by GAC can occur up to 3 years after importation.