China Customs Law (2021 Revision)

HEADLINE: Smuggling and revenue loss due to inadequate customs enforcement in China.

Key Obligations

["Import declaration mandatory for all goods", "Payment of customs duties and VAT", "Compliance with China tariff schedule"]

Penalty Ranges

Fines up to CNY 500,000; imprisonment up to 7 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: General Administration of Customs (GACC)