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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇨🇳 China

CUSTOMS AUTHORITYGeneral Administration of Customs of China (GACC)
STANDARD VAT13%
DE MINIMIS (USD)US$21

De Minimis Threshold

THRESHOLD (USD)

US$21

LOCAL CURRENCY

RMB 150

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

For cross-border e-commerce (CBEC), a single-transaction limit of RMB 5,000 and annual limit of RMB 26,000 per individual applies; qualifying CBEC goods are taxed at a preferential integrated tax rate. For traditional customs, the de minimis (personal postal articles) is RMB 50 for taxes — effectively, most imports from overseas face some taxation. Business imports: general customs duties, VAT (13%), and consumption tax apply.

As of: 2019-01-01

VAT / GST on Imports

13%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs Declaration Form (for travelers and commercial imports via GACC e-portal)
02Commercial Invoice
03Packing List
04Bill of Lading or Airway Bill
05Certificate of Origin (for FTA preference — RCEP, ASEAN-China FTA, etc.)
06China Inspection and Quarantine (CIQ) certificate
07NMPA registration or approval (for pharmaceuticals, medical devices, cosmetics)
08GACC registration (for food exporters)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Food and agricultural products (GACC registration required for exporters; China Inspection and Quarantine — CIQ)
  • Pharmaceuticals (NMPA (formerly CFDA) approval required)
  • Firearms and weapons (Ministry of Public Security strict permits required)
  • Certain chemicals and hazardous materials
  • Radioactive materials
  • Seeds and plant materials (phytosanitary certificate required)
  • Encrypted communications equipment

Prohibited Import Categories

  • Narcotics and psychotropic substances
  • Publications, films, and materials deemed harmful to China's political or social stability
  • Gambling equipment
  • Counterfeit currency
  • Animal and plant species protected under CITES without permits
  • Weapons and explosives without permits

Special Notes

  • 01All imported food must come from GACC-registered overseas facilities — exporters to China need to register with GACC.
  • 02China's import tariffs and trade measures have been subject to significant changes in the context of US-China trade tensions.
  • 03VAT on imports is 13% (standard) or 9% (for some goods like agricultural products).
  • 04The National Customs Clearance Integration Reform (NCCIR) unified customs administration.
  • 05Special cross-border e-commerce zones (Hainan Free Trade Port, etc.) offer preferential import rules.
  • 06China restricts VPN and internet-related product imports.
  • 07Annual individual cross-border e-commerce limit is RMB 26,000.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into China.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog