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Import-Export Clearance / 进出口清关

Importing Food into China: GACC overseas-facility registration and Chinese labelling (Decrees 248 & 249)

  • All overseas producers, processors and storage facilities of food destined for China must register with the General Administration of Customs (GACC) under Decree 248 — no registration, no import.
    所有向中国出口食品的境外生产、加工、贮存企业，均须依据海关总署第 248 号令在海关总署（GACC）注册——无注册，不得进口。
  • Registration follows two tracks: 18 higher-risk food categories (meat, dairy, aquatic, honey, health food, etc.) are registered via the exporting country’s competent authority (recommendation), while all other foods use the simpler “enterprise self-application” mode.
    注册分两条路径：18 类较高风险食品（肉、乳、水产、蜂产品、保健食品等）由出口国主管当局推荐注册；其余食品采用更简便的”企业自行申请”模式。
  • Decree 249 (Import/Export Food Safety Measures) governs the whole clearance chain: overseas facility registration, importer and exporter record-filing, quarantine approval, inspection, and Chinese labelling.
    第 249 号令（进出口食品安全管理办法）管辖整条清关链：境外企业注册、进口商与出口商备案、检疫审批、查验及中文标签。
  • The GACC registration number must be printed on the Chinese label of imported food — Customs checks the label at clearance, and mismatches or missing numbers cause rejection.
    境外生产企业的注册编号须印制在进口食品的中文标签上——海关在清关时查验标签，编号缺失或不符将导致退运。
  • Since GACC Announcement No. 105 of 2024, overseas exporters can no longer apply for registration directly — they must appoint a China Responsible Agent (CRA) authorized to use the China e-Port key and the upgraded Single Window system.
    自海关总署 2024 年第 105 号公告起，境外出口商不得再直接申请注册——须委托获授权使用中国电子口岸密钥及升级版单一窗口系统的境内责任代理人（CRA）办理。
  • Imported food must meet Chinese food-safety national standards; labels and instructions must be in Chinese, and for health food / foods for special dietary use the Chinese label must be printed on the smallest sales package, not merely stuck on.
    进口食品须符合中国食品安全国家标准；标签与说明书须为中文；保健食品、特殊膳食用食品的中文标签须印制在最小销售包装上，不得加贴。
  • Importers must keep import-and-sale records and audit their overseas suppliers; non-compliant food can be ordered destroyed or returned, and serious breaches can trigger suspension of a facility’s or country’s imports.
    进口商须建立进口与销售记录并审核境外供应商；不合格食品可被责令销毁或退运，严重违规可触发对某企业或国家（地区）的暂停进口。

Importing Food into China: GACC overseas-facility registration and Chinese labelling (Decrees 248 & 249) | 食品进口中国：海关总署境外生产企业注册与中文标签（248 号令与 249 号令）

Overview

Food is one of China’s most tightly controlled import categories — and for foreign producers, the gatekeeping starts long before a shipment reaches port. Since 1 January 2022, two General Administration of Customs (GACC) rules have governed the field: Decree 248, the *Regulations on the Registration and Administration of Overseas Producers of Imported Food*, and Decree 249, the *Administrative Measures on Import and Export Food Safety*. Together they require every overseas food facility to register with GACC, set out how imports are inspected and cleared, and mandate Chinese labelling that carries the facility’s registration number.

For a foreign brand or a China-based importer, understanding these rules is the difference between smooth clearance and rejected, destroyed or returned goods. This guide walks through who must register, the two registration tracks, the 2024 change requiring a China Responsible Agent, labelling rules, and the importer’s ongoing obligations — grounded in the official GACC decrees and announcements.

The two pillars: Decree 248 and Decree 249

  • Decree 248 — overseas producer registration. All overseas producers, processors and storage facilities of food bound for China must obtain GACC registration. (Producers of food additives and food-related products are excluded.) Registration confirms the facility operates under an equivalent food-safety system, is approved and supervised in its home country, and can meet Chinese standards.
  • Decree 249 — import/export food safety. This measure covers the full clearance chain: country-system evaluation, overseas facility registration, importer/exporter record-filing (备案), quarantine approval, document review, on-site inspection, sampling, and labelling. It also empowers Customs to raise inspection rates, suspend or ban imports, and order destruction or return of non-compliant food.

Both took effect 1 January 2022 and were introduced via GACC Announcement No. 103 of 2021.

Two registration tracks

Not all foods are treated alike. Decree 248 splits registration into two paths:

  1. Competent-authority recommendation (18 categories). For 18 higher-risk food categories, the exporting country’s/region’s competent authority must vet and recommend the facility to GACC. These 18 categories include: meat and meat products, casings, aquatic products, dairy, bird’s nest and its products, bee products, eggs and egg products, edible oils and fats and oilseeds, stuffed wheaten foods, edible grains, grain-milling products and malt, preserved and dehydrated vegetables and dried beans, condiments, nuts and seeds, dried fruit, unroasted coffee and cocoa beans, foods for special dietary uses, and health food.
  2. Enterprise self-application (all other foods). Facilities producing foods outside the 18 categories may register themselves through GACC’s China International Trade Single Window, using a simpler self-application mode.

GACC calibrates the required materials by food type — considering raw-material origin, processing technology, food-safety history, target consumers and consumption method.

The 2024 change: you now need a CRA

A pivotal change arrived with GACC Announcement No. 105 of 2024: from 5 September 2024, overseas exporters (and, in the self-application track, overseas producers) can no longer submit registration applications directly. They must appoint a China Responsible Agent (CRA / 境内代理人) — a mainland-China company authorized by GACC to use the China e-Port key — to log in to the upgraded Administrative Counterpart Management Subsystem (v3.0) and file on their behalf.

Practically, this means a foreign producer today typically works through a qualified CRA for registration and ongoing filings. Choose the CRA carefully: it becomes your interface with Customs and shares responsibility for the accuracy of submissions.

Chinese labelling — where clearances succeed or fail

Decree 249 sets strict labelling rules, and Customs checks them at the border:

  • Packaging, labels and markings must comply with Chinese laws and food-safety national standards; where a manual is legally required, a Chinese-language manual must accompany the product.
  • The GACC registration number of the overseas producer must appear on the Chinese label of imported food (per Decree 249) — this is a core clearance check.
  • For frozen/chilled meat, inner and outer packaging must carry durable, clear Chinese (or Chinese + exporting-country) markings: country of origin, product name, producer registration number, production batch; the outer package must state specification, origin (to state/province/city), destination, production date, shelf life and storage temperature, and must name the destination as the People’s Republic of China with the official inspection mark.
  • For aquatic products, similar detailed markings apply (name and scientific name, specification, production date/batch, shelf life and storage, production method, production area, all producers involved, registration numbers and addresses).
  • For health food and foods for special dietary use, the Chinese label must be printed on the smallest sales package — it may not simply be pasted on.

The importer’s ongoing obligations

Registration is not a one-off. Under Decree 249, the food importer must:

  • Record-file with the customs office of its domicile (and the overseas exporter/agent must record-file with GACC).
  • Maintain an import-and-sale record system (product name, net content/spec, quantity, production date, batch, shelf life, exporter and buyer details, delivery date), kept for at least 6 months beyond shelf life (or 2 years if no shelf life).
  • Operate a supplier/overseas-facility audit system, focusing on food-safety risk controls and Chinese-standard conformity.
  • Recall and report to Customs any food found non-compliant or potentially harmful.

Customs can raise sampling rates, require batch-by-batch third-party test reports, and — in serious cases — suspend or ban imports from a facility or country.

What to do next

  1. Confirm your category: is your food in the 18 recommendation categories or the self-application track? Check HS classification via the Single Window.
  2. Appoint a qualified CRA (mandatory since Sep 2024) and gather registration materials.
  3. Design compliant Chinese labels early — include the GACC registration number and meet food-safety national standards.
  4. Record-file the importer and overseas exporter/agent with the relevant customs offices.
  5. Verify quarantine-approval needs before signing trade contracts (some products need advance approval).
  6. Build import-and-sale records and a supplier audit into your standard operating procedures.
  7. Monitor GACC announcements for category-specific requirements and country-level suspensions.

Sources

  • GACC Decree No. 248, Regulations on the Registration and Administration of Overseas Producers of Imported Food (2021, effective 1 Jan 2022) — General Administration of Customs: www.customs.gov.cn.
  • GACC Decree No. 249, Administrative Measures on Import and Export Food Safety (2021, effective 1 Jan 2022) — www.customs.gov.cn.
  • GACC Announcement No. 103 of 2021 on implementation of Decrees 248 and 249 — www.customs.gov.cn.
  • GACC Announcement No. 105 of 2024 (China Responsible Agent requirement, effective 5 Sep 2024) — www.customs.gov.cn.
  • China International Trade Single Window / Overseas Food Producer Registration System: www.singlewindow.cn; registration query: cifer.singlewindow.cn.

Related reading

  • Import-export licensing & customs clearance
  • Customs AEO Certification in China
  • Two-Step Customs Declaration & the 2025 Declaration Rules Overhaul

食品进口中国：海关总署境外生产企业注册与中文标签（248 号令与 249 号令）

概述

食品是中国管控最严格的进口类别之一——而对境外生产者而言，把关早在货物抵港前就已开始。自 2022 年 1 月 1 日起，两部海关总署（GACC）规章统领该领域：第 248 号令《进口食品境外生产企业注册管理规定》与第 249 号令《进出口食品安全管理办法》。二者共同要求每一家境外食品企业向海关总署注册，规定进口食品如何查验与清关，并强制印有企业注册编号的中文标签。

对外国品牌或境内进口商而言，读懂这些规则，是顺利清关与货物被退运、销毁之间的分野。本指南依据海关总署官方规章与公告，讲解谁须注册、两条注册路径、2024 年新增的境内责任代理人要求、标签规则及进口商的持续义务。

两大支柱：248 号令与 249 号令

  • 248 号令——境外生产企业注册。 所有向中国出口食品的境外生产、加工、贮存企业均须取得海关总署注册（食品添加剂、食品相关产品的企业除外）。注册确认企业所在国家（地区）食品安全体系等效、企业依法获批并受监管，且能满足中国标准。
  • 249 号令——进出口食品安全。 该办法覆盖整条清关链：国家体系评估、境外企业注册、进口商/出口商备案、检疫审批、单证审核、现场查验、抽检与标签。并授权海关提高查验比例、暂停或禁止进口、责令不合格食品销毁或退运。

二者均于 2022 年 1 月 1 日施行，经海关总署 2021 年第 103 号公告发布实施。

两条注册路径

食品并非一视同仁。248 号令将注册分为两条路径：

  1. 主管当局推荐（18 类）。 对 18 类较高风险食品，须由出口国（地区）主管当局审核并向海关总署推荐注册。这 18 类包括：肉与肉制品、肠衣、水产品、乳品、燕窝与燕窝制品、蜂产品、蛋与蛋制品、食用油脂和油料、包馅面食、食用谷物、谷物制粉工业产品和麦芽、保鲜和脱水蔬菜以及干豆、调味料、坚果与籽类、干果、未烘焙的咖啡豆与可可豆、特殊膳食食品、保健食品。
  2. 企业自行申请（其余食品）。 生产 18 类以外食品的企业，可通过海关总署的中国国际贸易单一窗口，以更简便的自行申请模式注册。

海关总署按食品类别校准所需材料——综合考虑原料来源、加工工艺、食品安全历史、消费人群与食用方式。

2024 年变化：现须委托 CRA

一项关键变化随海关总署 2024 年第 105 号公告到来：自 2024 年 9 月 5 日起，境外出口商（在自行申请路径下亦含境外生产者）不得再直接提交注册申请，须委托一家境内责任代理人（CRA/境内代理人）——一家获海关总署授权使用中国电子口岸密钥的中国大陆公司——登录升级后的海关行政相对人统一管理子系统（3.0 版）代为办理。

实务上，这意味着今天的境外生产者通常通过合格 CRA 办理注册与后续报送。CRA 须审慎选择：它是你与海关的接口，并对报送准确性共担责任。

中文标签——清关成败的关键

249 号令设定了严格的标签规则，海关在口岸查验：

  • 包装、标签与标识须符合中国法律法规与食品安全国家标准；依法应有说明书的，须附中文说明书。
  • 境外生产企业的注册编号须出现在进口食品的中文标签上（依 249 号令）——这是核心清关查验项。
  • 对冷冻/冷藏肉类，内外包装须有牢固、清晰的中文（或中文+出口国文字）标识：产地国家、品名、生产企业注册编号、生产批号；外包装须标明规格、产地（具体到州/省/市）、目的地、生产日期、保质期、储存温度，并须标注目的地为中华人民共和国，加施官方检验检疫标识。
  • 对水产品，适用类似的详细标识（商品名与学名、规格、生产日期/批号、保质期与保存条件、生产方式、生产地区、所涉全部生产加工企业名称、注册编号及地址）。
  • 对保健食品、特殊膳食用食品，中文标签须印制在最小销售包装上，不得加贴。

进口商的持续义务

注册并非一劳永逸。依 249 号令，食品进口商须：

  • 向住所地海关备案（境外出口商/代理商亦须向海关总署备案）。
  • 建立进口与销售记录制度（食品名称、净含量/规格、数量、生产日期、批号、保质期、出口商与购货者信息、交货日期），保存期限不少于保质期满后 6 个月（无保质期的为销售后 2 年以上）。
  • 建立境外出口商/生产企业审核制度，重点关注食品安全风险控制与中国标准符合性。
  • 对发现不合格或可能有害的食品，实施召回并向海关报告。

海关可提高抽检比例、要求逐批第三方检验报告，情节严重者可对某企业或国家（地区）暂停或禁止进口。

下一步建议

  1. 确认类别： 你的食品属于 18 类推荐还是自行申请路径？经单一窗口核对 HS 分类。
  2. 委托合格 CRA（2024 年 9 月起强制），并备齐注册材料。
  3. 尽早设计合规中文标签——含 GACC 注册编号，满足食品安全国家标准。
  4. 为进口商与境外出口商/代理人办理备案（向相关海关）。
  5. 签约前核实检疫审批需求（部分产品需事先审批）。
  6. 将进口与销售记录及供应商审核纳入标准作业流程。
  7. 持续关注海关总署公告，掌握分类专属要求与国家级暂停措施。

来源

  • 海关总署第 248 号令《中华人民共和国进口食品境外生产企业注册管理规定》（2021，2022 年 1 月 1 日施行）——海关总署：www.customs.gov.cn。
  • 海关总署第 249 号令《中华人民共和国进出口食品安全管理办法》（2021，2022 年 1 月 1 日施行）——www.customs.gov.cn。
  • 海关总署 2021 年第 103 号公告（248、249 号令实施相关事宜）——www.customs.gov.cn。
  • 海关总署 2024 年第 105 号公告（境内责任代理人 CRA 要求，2024 年 9 月 5 日起）——www.customs.gov.cn。
  • 中国国际贸易单一窗口/进口食品境外生产企业注册管理系统：www.singlewindow.cn；注册信息查询：cifer.singlewindow.cn。

相关阅读

  • 进出口许可与海关清关
  • 中国海关 AEO 认证
  • 进口货物”两步申报”全面推广与申报管理规定修订
Import-Export Clearance / 进出口清关

Customs AEO Certification in China: the “green pass” for trusted traders

  • From 1 April 2026, China’s overhauled enterprise credit management rules (GACC Order No.282) split customs credit grades into five tiers, and both “Senior Certified” and “Certified” enterprises are now formally China’s Authorized Economic Operators (AEO).
    自2026年4月1日起，新版《海关注册登记和备案企业信用管理办法》（海关总署令第282号）将信用等级优化为五级，其中”高级认证企业”与”认证企业”均被正式界定为中国的”经认证的经营者”（AEO）。
  • AEO is the single most valuable customs status for a foreign-invested trader: it unlocks priority clearance, fewer inspections, and mutual-recognition benefits with China’s AEO partners abroad.
    AEO 是外资贸易企业最值得争取的海关身份：它带来优先办理、降低查验监管频次、优化服务等便利，并可在与中国互认的海外海关享受同等通关便利。
  • As of end-2025, China had 6,876 AEO enterprises — just 1% of active traders, yet they accounted for nearly 40% of national trade value, underscoring AEO’s role as a “main force” of foreign trade.
    截至2025年底，全国 AEO 企业 6,876 家，数量仅占进出口实绩企业的 1%，却贡献了全国近 40% 的贸易额，凸显 AEO 作为外贸”主力军”的分量。
  • The 2026 reform adds a mid-tier “Certified enterprise” grade and a credit-repair mechanism, widening the runway for SMEs to climb toward AEO rather than staying in the plain “regular” tier.
    2026 年改革新增中层的”认证企业”等级并引入信用修复机制，拓宽了中小企业向上攀登至 AEO 的通道，而不再停留于”常规企业”。
  • Certification standards were rewritten in 2026: a “general + specific” framework now splits the general standard into two enterprise types — import/export consignors and customs brokers — and aligns with the WCO 2025 SAFE Framework’s call to extend AEO to SMEs.
    2026 年认证标准重构为”通用标准+单项标准”框架，通用标准细分为进出口货物收发货人与报关企业两类，并对接世界海关组织 2025 版《全球贸易安全与便利标准框架》（SAFE）关于 AEO 覆盖中小微企业的要求。
  • AEO is attainable for foreign-invested entities (WFOEs, JVs, representative-office procurement arms) — there is no domestic-ownership prerequisite; the path runs through local customs credit cultivation and a standard-based audit.
    AEO 对外商投资企业（外商独资、合资、代表处采购机构等）开放，无内资门槛；申请路径是通过注册地海关的信用培育与企业自我对标、接受认证审核。
  • Practical moves: engage your local Customs for credit cultivation early, map the 2026 Senior-Certified-Enterprise Standard to your compliance program, and leverage AEO mutual recognition if you also import/export through a partner economy.
    操作建议：尽早对接主管海关参与信用培育，将 2026 版《海关高级认证企业标准》映射进自身合规体系，并在同时与互认经济体往来的场景中善用 AEO 互认红利。

Customs AEO Certification in China: the “green pass” for trusted traders | 中国海关 AEO 认证：可信贸易商的”绿色通行证”

Overview

For any foreign-invested enterprise that moves goods across China’s border — a WFOE importing components, a JV exporting finished product, or a representative office’s procurement arm — customs treatment is rarely neutral. The difference between being a “regular” trader and an Authorized Economic Operator (AEO) can mean the gap between routine inspections and near-frictionless clearance. In 2026, China sharpened this distinction: a full rewrite of its enterprise credit-management rules, a new mid-tier certification grade, and refashioned certification standards all came into force.

This article explains what AEO means under China’s 2026 framework, who qualifies, what benefits and obligations it carries, how it differs from the old three-tier system, and the concrete steps a foreign-invested company should take to pursue or leverage it. It is informational; confirm the live standards and your eligibility with GACC, your local Customs, and qualified PRC counsel.

What changed in 2026

Two instruments define the new landscape:

  • GACC Order No.282 — Measures for the Credit Administration of Enterprises Registered and Filed with Customs (《海关注册登记和备案企业信用管理办法》). Adopted at the GACC executive meeting on 30 December 2025, promulgated on 13 January 2026, and effective from 1 April 2026. It replaces the 2021 version and is the legal backbone of customs credit management.
  • Revised certification standards. GACC’s 31 March 2026 policy interpretation revises the *Senior Certified Enterprise Standard* (formerly Announcement No.106 of 2022) and introduces a *Certified Enterprise Standard*, both taking effect together with Order No.282 on 1 April 2026.

The headline structural change: credit grades moved from three tiers to five — Senior Certified Enterprise (高级认证企业), Certified Enterprise (认证企业), Regular Enterprise (常规企业), Discredited Enterprise (失信企业), and Seriously Discredited Enterprise (严重失信企业). Critically, Article 8 of Order No.282 states that both Senior Certified and Certified enterprises are China’s AEOs, and that GACC conducts AEO mutual-recognition cooperation with other countries’ and regions’ customs and grants facilitated treatment to recognized partners.

Why AEO matters for foreign traders

The numbers make the case. According to GACC, as of end-2025 there were 6,876 AEO enterprises nationwide — only about 1% of enterprises with actual import/export performance, yet they contributed nearly 40% of national trade value. AEO status is, in GACC’s own phrasing, both a domestic “VIP pass” for customs clearance and a “green pass” for expanding into international markets.

Concretely, AEO enterprises receive a bundle of facilitation measures, generally including:

  • Priority processing of customs formalities;
  • Reduced supervision frequency, e.g., lower inspection rates and fewer routine checks;
  • Optimized services, such as pre-declaration guidance and dedicated coordinator support in many localities;
  • Mutual-recognition benefits when trading with China’s AEO-partner economies, where the counterpart customs extends comparable facilitation.

For a foreign-invested company, the value is tangible: shorter dwell time at port, lower compliance and demurrage cost, and a more predictable clearance profile — especially valuable for time-sensitive or high-volume supply chains.

The new five-tier ladder and credit repair

Beyond adding AEO clarity, the 2026 reform responds to small and medium enterprises’ needs:

  • A new mid-tier “Certified Enterprise” grade gives firms a stepping stone below Senior Certified but above plain Regular status, broadening the path for more traders to enjoy AEO treatment.
  • A credit-repair mechanism for discredited information creates a “punish the dishonest, repair conveniently” loop, encouraging firms to treasure and actively restore their credit.
  • A tolerance (容错) mechanism grants both AEO and discredited enterprises room for error in defined circumstances, supporting stable operations.
  • A sounder scope of application, extending credit management across registered and filed enterprises more consistently.

This matters for foreign investors because it signals that China’s customs regime is increasingly merit-based: good compliance history is convertible into concrete clearance advantage, and a past misstep is not necessarily a permanent bar.

The 2026 certification standards

The 31 March 2026 interpretation sets out the *why* and *what* of the rewritten standards:

  • Framework continuity with refinement. The “general standard + specific standard” architecture continues, but the general standard is now split into two enterprise types — import/export consignors (收发货人) and customs brokers (报关企业) — reflecting their different risk and operational profiles.
  • International alignment. The revision deliberately responds to the WCO 2025 SAFE Framework, which calls for AEO to cover small and medium enterprises and emphasizes compliance records, supply-chain security commitments, business-record management, and financial viability.
  • Reduced burden. In response to enterprise feedback that old indicators were overly cumbersome and financially rigid, the revision improves adaptability and operability, lowering the practical threshold for SMEs.

In short, to certify, an enterprise must demonstrate — across areas such as internal control, financial status, compliance history, and trade-security management — that it meets the applicable standard. Customs provides credit cultivation (信用培育) services to help enterprises strengthen integrity and compliance awareness before and during the application.

Who can apply, and the process

AEO is not restricted to domestic-owned firms. Any enterprise registered or filed with Customs — including foreign-invested WFOEs, joint ventures, and the procurement arms of representative offices — may pursue certification provided it meets the standard.

The typical path:

  1. Engage your local Customs early for credit cultivation; GACC explicitly runs enterprise credit-cultivation as part of the credit-management regime.
  2. Self-assess against the applicable standard (Senior Certified or Certified; consignor or broker variant).
  3. Submit the application through the designated Customs channel and undergo the certification audit.
  4. Maintain the standard continuously — AEO is granted on the basis of ongoing compliance, not a one-off check, and GACC applies simplified recertification for senior-certified enterprises under announced procedures.

What to do next

  • Start the cultivation conversation now. If you import or export material volumes, ask your local Customs about its credit-cultivation program rather than waiting for a problem.
  • Map the 2026 Senior-Certified-Enterprise Standard to your compliance program. Identify gaps in internal control, financial documentation, trade-security, and prior-compliance records, and close them deliberately.
  • Use AEO as a supplier-selection signal. When sourcing in China, an AEO-certified local supplier is statistically a lower-risk, faster-clearing partner — relevant to the due-diligence workflow covered in our sourcing articles.
  • Leverage mutual recognition abroad. If you also operate in or ship through an economy that has an AEO mutual-recognition arrangement with China, coordinate the two certifications to compound the clearance benefit.
  • Build a credit-repair and tolerance playbook. Know the procedures so a corrective action today does not become a permanent discredited status tomorrow.

Practical example

“Helvetia Components,” a Swiss-invested WFOE in Suzhou, imports precision parts and exports assemblies across Asia. Frustrated by periodic inspections that disrupted just-in-time delivery, it enrolled in its local Customs’ credit-cultivation program in early 2026, mapped its internal-control and trade-security documentation to the new Senior-Certified-Enterprise Standard, and closed gaps in shipment-traceability records. After certification, its inspection frequency dropped and clearance became predictable; because Switzerland is among China’s AEO mutual-recognition partners, its European flows also smoothed. The lesson: AEO is not a paperwork trophy — it is a structural clearance advantage that compounds across borders.

Sources

  • General Administration of Customs — Order No.282, Measures for the Credit Administration of Enterprises Registered and Filed with Customs (effective 1 April 2026): http://www.customs.gov.cn
  • GACC policy interpretation, “Measures for the Administration of the Customs Senior Certified Enterprise Standard and the Customs Certified Enterprise Standard” (31 March 2026): http://gec.customs.gov.cn/customs/2026-03/31/article_2026033118200739179.html
  • GACC news, “Customs credit management upgraded to support enterprises” (13 February 2026): http://www.customs.gov.cn/customs/2026-02/13/article_2026021311434812790.html
  • State Council Gazette (official portal): https://www.gov.cn/gongbao

Related reading

  • see also: Two-Step Customs Declaration & the 2025 Declaration Rules Overhaul (69-two-step-customs-declaration)
  • see also: Import-export licensing & customs clearance (50-import-export-customs-clearance)
  • see also: RCEP benefits for foreign investors (42-rcep-benefits-foreign-investors)

中国海关 AEO 认证：可信贸易商的”绿色通行证”

概述

对任何跨越中国关境移动货物的外商投资企业——进口零部件的外商独资企业、出口成品的合资企业，或代表处的采购机构——海关待遇从来不是”中立”的。一家”常规企业”与一家”经认证的经营者”（AEO）之间的差别，可能就是常规查验与近乎无感通关之间的差距。2026 年，中国进一步收紧了这一区分：企业信用管理规则全面重写、新增中层的认证企业等级、认证标准也焕新落地。

本文说明 AEO 在 2026 年框架下意味着什么、谁有资格、带来哪些便利与义务、与旧三级制的区别，以及外商投资企业应怎样具体地去争取或善用 AEO。本文仅为信息参考，具体标准与资格请以海关总署、主管海关及合格中国法律顾问为准。

2026 年改了什么

两份文件界定新格局：

  • 海关总署令第 282 号《海关注册登记和备案企业信用管理办法》。 2025 年 12 月 30 日署务会议通过，2026 年 1 月 13 日公布，2026 年 4 月 1 日起施行，取代 2021 年版，是海关信用管理的法律主干。
  • 重构的认证标准。 海关总署 2026 年 3 月 31 日政策解读，修订《海关高级认证企业标准》（原 2022 年第 106 号），并制定《海关认证企业标准》，均与第 282 号令同步于 2026 年 4 月 1 日实施。

最突出的结构性变化：信用等级由三级优化为五级——高级认证企业、认证企业、常规企业、失信企业、严重失信企业。关键的是，第 282 号令第八条明确高级认证企业与认证企业均为中国 AEO 企业，海关据此与其他国家或者地区海关开展 AEO 互认合作，并对互认企业给予相关便利措施。

为何 AEO 对外资贸易商举足轻重

数据最有说服力。据海关总署，截至 2025 年底，全国 AEO 企业 6,876 家，仅占进出口实绩企业的约 1%，却贡献了全国近 40% 的贸易额。用海关自己的话讲，AEO 资质既是国内通关的”VIP 通行证”，也是开拓国际市场的”绿色通行证”。

具体而言，AEO 企业获得一组便利措施，通常包括：

  • 优先办理海关手续；
  • 降低监管频次，如更低查验率、更少例行检查；
  • 优化服务，如多地提供的预申报辅导与专属协调员支持；
  • 互认红利，在与中国有 AEO 互认安排的经济体贸易时，对方海关给予同等便利。

对外商投资企业而言，其价值是实打实的：口岸停留时间更短、合规与滞箱成本更低、通关预期更稳定——对时令货物或大体量供应链尤其珍贵。

新的五级阶梯与信用修复

除厘清 AEO 外，2026 年改革也回应了中小企业的诉求：

  • 新增中层的”认证企业”等级，为低于高级认证、高于常规企业的主体提供台阶，拓宽更多贸易商享受 AEO 待遇的通道。
  • 信用修复机制，对失信信息形成”失信惩戒、便捷修复”的良性循环，激励企业珍视并主动修复信用。
  • 容错机制，在明确情形下为 AEO 企业与失信企业均给予纠错空间，支持稳定经营。
  • 更健全的适用范围，更一致地将信用管理延伸至各类注册与备案企业。

这对外国投资者意义重大：它表明中国海关制度日益以信用为本——良好的合规历史可转化为切实的通关优势，而一次过失未必是永久壁垒。

2026 年认证标准

2026 年 3 月 31 日的解读阐明了标准的”为何”与”何为”：

  • 框架延续且细化。 “通用标准 + 单项标准”架构延续，但通用标准细分为进出口货物收发货人与报关企业两类，反映其不同的风险与作业画像。
  • 国际对齐。 修订主动对接世界海关组织 2025 版《全球贸易安全与便利标准框架》（SAFE），该框架要求 AEO 覆盖中小微企业，并强调合规记录、供应链安全承诺、商业记录管理与财务可行性。
  • 减负提效。 针对企业反映”指标繁琐、财务要求不够灵活、中小微门槛偏高”的诉求，修订提升标准适配性与可操作性，降低中小企业的实际门槛。

简言之，企业须在内控、财务、合规历史、贸易安全等维度证明符合适用标准。海关提供信用培育服务，在企业申请前后帮助强化诚信守法意识与合规水平。

谁能申请，以及流程

AEO 不限于内资企业。任何在海关注册或备案的企业——包括外商投资的外商独资企业、合资企业、代表处采购机构——只要符合标准均可申请。

典型路径：

  1. 尽早对接主管海关参与信用培育；海关明确将企业信用培育作为信用管理制度的重要环节。
  2. 对照适用标准自评（高级认证或认证；收发货人或报关企业变体）。
  3. 通过指定海关渠道提交申请并接受认证审核。
  4. 持续维持标准——AEO 基于持续合规授予，而非一次性检查；海关已就高级认证企业简易复核公布相关程序。

下一步建议

  • 现在就开启培育对话。 若进出口量可观，主动向主管海关了解信用培育项目，而非等问题出现。
  • 将 2026 版《海关高级认证企业标准》映射到自身合规体系。 识别内控、财务单证、贸易安全、既往合规记录方面的差距，有针对性地补齐。
  • 把 AEO 用作供应商筛选信号。 在华采购时，AEO 认证供应商在统计上风险更低、通关更快——这与我们采购供应类文章中的尽职调查流程直接相关。
  • 在境外善用互认。 若你也在与中国有 AEO 互认安排的经济体运营或中转，协调两套认证以叠加通关红利。
  • 建立信用修复与容错预案。 熟悉程序，使今日的整改不会在明日变成永久的失信状态。

实操示例

瑞士投资的苏州外商独资企业”Helvetia Components”进口精密零件、出口总成至亚洲各地。受周期性查验打乱准时制交付所困，它于 2026 年初报名参与主管海关的信用培育，将自身内控与贸易安全单证对照新版高级认证企业标准，并补齐了货物流向追溯记录的短板。认证后，其查验频次下降、通关可预期；又因瑞士是中国 AEO 互认伙伴，其欧洲流向也随之顺畅。经验是：AEO 不是一张纸质奖状，而是一项跨越关境会叠加放大的结构性通关优势。

来源

  • 海关总署——第 282 号令《海关注册登记和备案企业信用管理办法》（2026 年 4 月 1 日施行）：http://www.customs.gov.cn
  • 海关总署政策解读《关于公布〈海关高级认证企业标准〉〈海关认证企业标准〉的公告》（2026 年 3 月 31 日）：http://gec.customs.gov.cn/customs/2026-03/31/article_2026033118200739179.html
  • 海关总署新闻《海关信用管理优化升级——助企惠企激发外贸主体活力》（2026 年 2 月 13 日）：http://www.customs.gov.cn/customs/2026-02/13/article_2026021311434812790.html
  • 国务院公报（官方门户）：https://www.gov.cn/gongbao

相关阅读

  • 参见：进口货物”两步申报”全面推广与申报管理规定修订（69-two-step-customs-declaration）
  • 参见：进出口许可与海关清关（50-import-export-customs-clearance）
  • 参见：RCEP 红利与外资投资者（42-rcep-benefits-foreign-investors）
Import-Export Clearance / 进出口清关

Two-Step Customs Declaration & the 2025 Declaration Rules Overhaul

  • From 16 June 2025, China’s “two-step declaration” (两步申报) clearance model is available to importers at all Customs districts nationwide, selected via the Single Window or “Internet + Customs”.
    自2025年6月16日起，中国进口货物”两步申报”通关模式适用范围扩大至全国海关，企业通过国际贸易”单一窗口”或”互联网+海关”选择该模式。
  • Announcement 2025 No.44 reform optimizes the pilot: a consolidated entry, goods may leave after summary declaration, and full declaration must be completed within 14 days of the conveyance’s inbound report or a late-declaration fee applies.
    2025年第44号公告改革优化试点：整合申报入口、概要申报后货物即可提离、完整申报须于运输工具申报进境之日起14日内完成，超期征收滞报金。
  • The negative list for two-step declaration is dynamically adjusted; goods under import/export bans, tariff quotas, trade remedies, special items, certain national-origin foods, and dangerous chemicals must still use the full declaration.
    “两步申报”负面清单动态调整；禁限管制、关税配额、贸易救济、特殊物品、特定国家食品、危化品等仍须完整申报。
  • Order No.277, effective 1 May 2025, consolidates former Customs/CIQ rules, makes electronic declaration the default principle, extends export advance declaration from 3 to 7 days, and adds explicit “two-step declaration” and “release without declaration” clauses.
    第277号令自2025年5月1日施行，整合原关检规章、明确电子数据报关为原则、出口提前申报期限由3天延至7天，并新设”两步申报””径予放行”条款。
  • For foreign importers, the model speeds clearance, reduces capital tied up in duties, and improves supply-chain predictability — but items on the negative list still require licenses and inspection certificates prepared in advance.
    对外资进口商而言，该模式加快通关、减少资金占用、提高供应链可预期性；但负面清单内货物仍须完整申报，需提前备妥许可证件与检验检疫证书。
  • Practical steps: file a tax-guarantee with your China broker, upload attachments via Single Window ahead of time, pre-screen goods against the negative list, and keep classification and valuation files for post-clearance audit.
    操作建议：在中国报关代理处备案税款担保、用单一窗口提前上传单据、对照负面清单预判申报方式、保留归类与估价资料备查。

Two-Step Customs Declaration & the 2025 Declaration Rules Overhaul | 进口货物”两步申报”全面推广与申报管理规定修订（2025）

Overview

China’s import clearance entered a new phase in 2025. GACC rolled out three interlocking measures reshaping how goods enter: nationwide expansion of the “two-step declaration” (两步申报) model, a reform of its pilot rules, and a consolidated declaration regulation. Together they move customs toward faster release, lighter upfront duty, and a more digital, risk-based workflow — while keeping control over sensitive goods via a dynamic negative list.

This article explains what changed, how the two-step model works, which goods are still excluded, what Order No.277 means for daily operations, and what foreign importers should do now. It is informational; confirm current procedures and the live negative list with GACC, the Single Window, and qualified PRC counsel.

The 2025 reform package at a glance

Three instruments define the landscape:

  • Announcement 2025 No.115 (nationwide expansion). Effective 16 June 2025, the previously piloted “two-step declaration” model is extended to all Customs districts, chosen via the Single Window or “Internet + Customs”.
  • Announcement 2025 No.44 (pilot reform optimization). It refines the mechanics: consolidated entry, release after summary declaration, full declaration within 14 days (late-declaration fee for overruns), no inspection/tax/license checkboxes, summary-stage attachments, tax-guarantee deduction, and a dynamic negative list.
  • Order No.277 (consolidated declaration rules). Effective 1 May 2025, it merges former Customs and CIQ rulebooks, makes electronic declaration the principle, extends export advance declaration from 3 to 7 days before loading, and adds clauses for “two-step declaration” and “release without declaration” (径予放行).

The three are complementary: Order No.277 is the legal backbone, No.115 widens access, and No.44 tunes the mechanics.

How two-step declaration works

The model splits a normal import declaration into two stages:

  1. Summary declaration (概要申报). The importer submits a trimmed set of key fields — typically the nine essentials covering the conveyance, the goods’ basic identity, quantity, and value — to obtain release. After acceptance, the goods may be taken delivery of and moved, even though the full tax assessment is not yet final.
  2. Full declaration (完整申报). Within 14 days of the conveyance’s inbound report, the importer submits the complete declaration with all regulatory details, attachments, and final duty. Missing the deadline triggers a late-declaration fee.

Refinements from No.44 matter in practice: the declaration entry is consolidated, so the importer no longer ticks whether goods involve inspection, tax, or license — Customs determines supervision paths from the data. Attachments can be uploaded at the summary stage, front-loading certificates. Tax-guarantee deduction (税款担保扣缴) lets duties be deducted against a pre-filed guarantee instead of an upfront cash payment, easing working capital.

The negative list and what stays in full declaration

Two-step declaration is not universal. GACC maintains and dynamically adjusts a negative list of goods that must use the full declaration. As set out in No.44, it covers goods subject to:

  • import/export ban and restriction control (禁限管制);
  • tariff-rate quotas (关税配额);
  • trade-remedy measures (贸易救济);
  • special items (特殊物品, e.g., certain biological or high-risk goods);
  • designated national-origin foods (特定国家食品); and
  • dangerous chemicals (危化品).

For these goods the split does not apply: the importer must file a complete declaration and, usually, already hold the license, quota certificate, or inspection/quarantine certificate at release. The list shifts over time, so re-check it per shipment.

What Order No.277 changes for daily operations

Beyond two-step declaration, Order No.277 modernizes baseline rules:

  • Electronic data is the principle. Paper is the exception; declarations and amendments move through the Single Window or “Internet + Customs” as electronic data.
  • Export advance declaration extended to 7 days. Exporters may lodge an advance declaration up to 7 days before loading (up from 3), giving more lead time to resolve classification, license, or valuation issues.
  • “Release without declaration” (径予放行) codified. For eligible low-risk situations, the order provides a statutory basis.
  • Consolidation of Customs and CIQ. The merger reduces duplicate submissions that previously sat with separate Customs and inspection/quarantine regimes.

What it means for foreign importers

For a WFOE, representative-office procurement arm, or overseas supplier shipping into China, the changes cut favorably:

  • Faster clearance and earlier access. Summary declaration gets product moving and out of port sooner, shortening the cash-to-shelf cycle for time-sensitive goods.
  • Less capital tied up in duties. With tax-guarantee deduction and deferred assessment, importers avoid a large upfront duty payment and convert it into a managed liability.
  • More predictable supply chains. A 14-day, bounded full-declaration window and consolidated entry reduce ambiguity about when and how release happens.

The counterweight is discipline. Negative-list goods still require full declaration and, critically, the licenses and inspection certificates must be prepared in advance — there is no summary-release shortcut.

Operational recommendations

  • File a tax guarantee with your China broker. A pre-arranged guarantee enables tax-guarantee deduction and removes per-shipment upfront duty.
  • Upload attachments via the Single Window ahead of time. No.44 permits summary-stage attachments; pre-load certificates and packing lists.
  • Pre-screen every shipment against the live negative list. Before choosing two-step, confirm the HS code and conditions are not listed; if they are, budget for full declaration and license lead times.
  • Keep classification and valuation files ready. Retain HS rationale, transaction-value support, and freight/insurance records to defend declarations if queried.

Practical example

“NordicFoods,” a European supplier, imports a mixed container into Shanghai: snack foods from an approved country, plus a small batch of a special dietary supplement under “special items” control.

For the snack foods — not on the negative list — the Shanghai agent filed a summary declaration, uploaded the certificate of origin and hygiene certificate at the summary stage, and, with a tax guarantee on file, took delivery the same day. The full declaration was completed within 14 days, duty deducted against the guarantee — no large upfront payment, quick retail reach.

The supplement told a different story. On the negative list (special items), two-step did not apply; the agent had to file a full declaration and already hold the special-item approval and inspection certificate before release. NordicFoods had built the license lead time into its plan, so it cleared — but only because the certificate was prepared weeks earlier. The lesson: the negative list is the gate, and knowing which side each product sits on before the vessel sails turns the reform into real lead-time and cash-flow gains.

Sources

  • General Administration of Customs — Announcement 2025 No.115 (nationwide expansion of two-step declaration): http://www.customs.gov.cn
  • General Administration of Customs — Announcement 2025 No.44 (two-step declaration pilot reform optimization): http://www.customs.gov.cn
  • State Council Gazette — Order No.277, Measures for the Administration of Customs Declaration of Import and Export Goods (effective 1 May 2025): https://www.gov.cn/gongbao/2025/issue_12026/202505/content_7022577.html
  • China International Trade Single Window (official portal): https://www.singlewindow.cn
  • “Internet + Customs” (official portal): https://online.customs.gov.cn

Related reading

  • see also: Import-export licensing & customs clearance (50-import-export-customs-clearance)
  • see also: RCEP benefits for foreign investors (42-rcep-benefits-foreign-investors)
  • see also: Bonded logistics in free-trade zones (24-ftz-bonded-logistics)

进口货物”两步申报”全面推广与申报管理规定修订

概述

中国进口清关于2025年进入新阶段。海关总署推出三项相互衔接的举措，重塑货物入境方式：将”两步申报”模式推广至全国、改革其试点规则，以及出台整合后的进出口货物申报管理规定。三者合力，推动海关走向更快放行、更轻的前置税负与更数字化、以风险为本的作业流程——同时通过动态调整的负面清单，对敏感货物保持刚性管控。

本文说明究竟改了什么、两步模式如何运转、哪些货物仍被排除、新第277号令对日常操作意味着什么，以及外资进口商当下应怎么做。本文仅为信息参考，具体流程与现行负面清单请以海关总署、单一窗口及合格中国法律顾问确认。

2025改革组合拳一览

三份文件界定当前格局：

  • 海关总署公告2025年第115号（全面推广）。 自2025年6月16日起，此前试点的”两步申报”模式扩大至全国各海关，企业通过单一窗口或”互联网+海关”选择。
  • 海关总署公告2025年第44号（改革优化试点）。 细化机制：整合入口、概要申报后货物即可提离、完整申报须于进境之日起14日内完成（超期征滞报金）、取消涉检涉税涉证勾选、概要阶段可上传单据、实施税款担保扣缴、并引入动态调整的负面清单。
  • 海关总署令第277号（整合申报规则）。 《中华人民共和国海关进出口货物申报管理规定》自2025年5月1日施行。合并原海关与检验检疫（CIQ）规章，确立电子数据报关为准则，将出口提前申报由装货前3天延长至7天，并新设”两步申报”与”径予放行”条款。

三者互补：第277号令是法律主干，第115号拓宽适用，第44号打磨机制。

两步申报如何运作

该模式将常规进口申报拆为两个阶段：

  1. 概要申报。 进口商提交精简的关键字段——通常涵盖运输工具、货物基本身份、数量与价值的九项必备要素——以获得放行。概要申报被接受后，货物即可提离并移动，尽管完整税款计征尚未定案。
  2. 完整申报。 自运输工具申报进境之日起 14日内提交含全部监管细节、随附单据与最终税款的完整报关单。逾期海关征收滞报金。

第44号的多处优化在实务中很关键：申报入口整合，进口商不再勾选货物是否涉检、涉税、涉证——海关据数据判定监管路径。概要申报阶段即可上传随附单据，前置提交证书。税款担保扣缴：预先备案的担保使税款从担保中扣划，而非前置现金支付，缓解运营资金压力。

负面清单与仍需完整申报的情形

两步申报并非普适。海关总署维护并动态调整一份须完整申报的负面清单。依第44号，其涵盖受下列管制约束的货物：

  • 进出口禁限管制；
  • 关税配额；
  • 贸易救济措施；
  • 特殊物品（如特定生物或高风险货物）；
  • 特定国家食品；以及
  • 危险化学品。

对此类货物，”先概要后完整”不适用：进口商必须提交完整申报，且多数情形下在放行时即已持有所需许可证、配额证或检验检疫证书。清单随政策与风险动态调整，故应按票重新核对。

第277号令给日常操作带来哪些变化

除两步申报外，第277号令对基础规则作现代化改造：

  • 电子数据为原则。 纸质为例外；申报与修改均经单一窗口或”互联网+海关”以电子数据流转。
  • 出口提前申报延至7天。 出口商现可在装货前最多7天（原3天）办理提前申报，为启运前解决归类、许可或估价问题留出更充裕时间。
  • “径予放行”成文化。 对符合条件的低风险情形，该令提供法定依据，与整体便利化导向一致。
  • 关检合一。 合并缩减了原先分属海关与检验检疫两套体制的重复提交。

对外资进口商的意义

对一家外商投资企业（WFOE）、代表处采购机构，或向中国发货的境外供应商，改革朝向有利方向：

  • 通关更快、更早拿到货。 概要申报让产品更快移动、更早离港，缩短时令货物的”资金到货架”周期。
  • 更少资金被税款占用。 借助税款担保扣缴与递延计征，进口商免去大额前置关税，将其转为受管理的负债。
  • 供应链更可预期。 14日、边界清晰的完整申报时限与整合入口，降低了”何时、以何种方式放行”的不确定性。

对应的代价是纪律。负面清单内货物仍须完整申报，且关键在于许可证与检验检疫证书须提前备妥——并无概要放行捷径。

操作建议

  • 在中国报关代理处备案税款担保。 预先安排的担保可启用税款担保扣缴，免去每票前置关税。
  • 用单一窗口提前上传随附单据。 第44号允许概要阶段上传；前置证书与装箱单。
  • 每票对照现行负面清单预筛。 选择两步申报前，确认HS编码与监管条件不在当前清单；若在，须为完整申报与许可前置期留预算。
  • 备妥归类与估价资料。 保留HS归类依据、成交价格佐证及运费/保险费记录，以备被质疑时辩护。

实操示例

欧洲供应商”NordicFoods”向上海进口一票混装集装箱：来自准入国的一般包装休闲食品，外加一小批归入”特殊物品”管制的特殊膳食补充剂。

对不在负面清单的休闲食品，上海代理经单一窗口提交概要申报，在概要阶段上传原产地证与卫生证书，并凭已备案税款担保于放行当日提货。完整申报随后在14日窗口内完成，税款从担保扣划——无大额前置支付，迅速上架。

那批补充剂则是另一番情形。因其位于负面清单（特殊物品），两步申报不适用；代理须提交完整申报，且放行前即已持特殊物品审批与检验检疫证书。NordicFoods已将许可前置期纳入计划，故得以清关——但前提是证书提前数周备妥。经验是：负面清单是闸门，在船舶启运前弄清每个产品位于闸门哪一侧，是把改革转化为真实前置期与现金流收益的关键。

来源

  • 海关总署——公告2025年第115号（两步申报全面推广）：http://www.customs.gov.cn
  • 海关总署——公告2025年第44号（两步申报改革优化试点）：http://www.customs.gov.cn
  • 国务院公报——第277号令《中华人民共和国海关进出口货物申报管理规定》（2025年5月1日施行）：https://www.gov.cn/gongbao/2025/issue_12026/202505/content_7022577.html
  • 中国国际贸易单一窗口（官方门户）：https://www.singlewindow.cn
  • “互联网+海关”（官方门户）：https://online.customs.gov.cn

相关阅读

  • 参见：进出口许可与海关清关（50-import-export-customs-clearance）
  • 参见：RCEP红利与外资投资者（42-rcep-benefits-foreign-investors）
  • 参见：自贸区保税物流（24-ftz-bonded-logistics）
Import-Export Clearance / 进出口清关

Import-export licensing & customs clearance

  • The HS/CN code is the master key to clearance — it determines duty rate, export rebate, and supervision conditions (A/B and licence letters).
    HS/CN编码是清关的总钥匙——它决定关税率、出口退税率与监管条件（A/B及许可字母）。
  • Controlled goods need an import/export licence before release; instruments include automatic import licence, import/export licence catalogues, and tariff-rate quotas, revised yearly.
    受控货物在放行前须取得进出口许可证；工具包括自动进口许可、进出口许可证目录与关税配额，目录逐年修订。
  • Commodity inspection yields a CIQ mark and certificate; high-risk or first-time imports may face destination inspection that briefly holds port inventory.
    商品检验产生CIQ标志与证书；高风险或首次进口可能面临目的地查验，短暂占用港口库存。
  • Clearance runs through the Single Window (declare, review, inspect, pay duties/VAT, release) with a “two-step declaration” option for faster release.
    清关经单一窗口进行（申报、审核、查验、缴税/增值税、放行），并设”两步申报”以便快速放行。
  • Bonded trade defers all import duty and VAT until goods leave the zone, turning a large upfront payment into a per-order liability and aiding demand testing.
    保税贸易递延全部进口关税与增值税直至货物出区，把大额前置税负变为按单负债，利于测需。
  • Customs follow-up audits apply after release, so record-keeping discipline (typically three years) matters as much as the clearance event itself.
    放行后海关实施后续稽查，故记录保存纪律（通常三年）与清关本身同等重要。

Import-export licensing & customs clearance | 进出口许可与海关清关

Overview

Moving goods across China’s border is governed by a layered system: the Harmonized System (HS) classification that sets duty and regulatory conditions, import/export licence administration for controlled goods, commodity inspection for quality and safety, and the customs clearance process itself. For a foreign trader, getting the HS code and licence status right is the single biggest determinant of whether a shipment clears smoothly.

This article explains HS codes, import-licence administration, commodity inspection, and the clearance process, including the difference between bonded and general trade. It is informational; confirm current codes and licence lists with customs and qualified PRC counsel.

HS codes and how they drive clearance

Every product entering or leaving China is classified under the HS/CN tariff number. The code determines the import duty rate, any export rebate (退税), and — critically — the “supervision conditions” (监管条件): letters such as A (import inspection by customs), B (export inspection), and various licence letters (e.g., 3 for automatic import licence, 4 for import licence, x for restricted export licence) tell you whether a permit, inspection, or quota applies. Current HS parameters and regulatory conditions are queried on the China International Trade Single Window (singlewindow.cn) under “parameter query → HS code”.

Because the HS code is the master key to the whole clearance, getting it wrong is the most common and most expensive mistake — a misclassification can understate duty, trigger a valuation or discrepancy review, and hold the shipment. Customs may challenge a code it considers incorrect and reclassify the goods, so importers should document the classification rationale (technical specifications, material composition, intended use) and, for high-value or ambiguous products, consider an advance ruling (预裁定) from customs to lock in the treatment before shipping. The code also drives the export-rebate rate, so the same product can be far more or less profitable depending on the subheading chosen.

Import-licence administration (AQSIQ lineage)

Goods subject to control require an import or export licence before customs release. Three main instruments apply: the Automatic Import Licence (自动进口许可) for monitored goods (administered by MOFCOM and NDRC depending on the item); the Import Licence (进口许可证) and Export Licence (出口许可证) catalogues for goods such as certain resources, technologies, and dual-use items; and tariff-rate-quota (关税配额) administration for items like wheat, cotton, and wool. The Commerce Ministry publishes the annual licence catalogues and eligible-enterprise lists. Historical AQSIQ functions (commodity inspection and quarantine) now sit with SAMR (commodity inspection) and GACC (import/export food safety and animal/plant quarantine).

The licence catalogues are revised every year, and a product’s status can change between editions — a good that was licence-free one year may move onto the automatic-import-licence list the next if domestic-industry or trade-balance concerns arise. MOFCOM and NDRC administer the lists, and enterprises should re-query the current-year catalogue rather than rely on memory. For controlled technologies and dual-use items, export licences and, in some cases, end-user statements are required, and these carry national-security review dimensions that go beyond routine trade compliance. Where a tariff-rate quota applies, the quota certificate (not just the licence) determines the in-quota duty rate, so timing the application to the annual quota release is part of the playbook for quota-covered commodities.

Commodity inspection & quarantine

Industrial and consumer goods may require commodity inspection (商品检验) under the Import and Export Commodity Inspection Law, performed by customs/SAMR systems; qualified products carry a CIQ mark. Imported and exported food is supervised by the GACC, which requires overseas food manufacturers to be registered (see the F&B article). Animal and plant products face quarantine (动植物检疫) controls, and certain goods need a quarantine licence. Pre-shipment or destination inspection is selected based on risk and the HS supervision conditions.

For goods subject to commodity inspection, the CIQ mark and the corresponding inspection certificate are not optional paperwork — they are the proof that the product met Chinese technical regulations and can be sold domestically. Risk classification determines whether inspection happens before shipment (pre-shipment) or after arrival (destination inspection); high-risk or first-time imports are more likely to face destination inspection, which can briefly hold inventory at the port. Importers should build this lead time into launch plans and, where relevant, ask the overseas supplier to provide test reports aligned with Chinese standards (GB) rather than only EU/US certificates, since customs and SAMR recognise the Chinese standard basis for conformity assessment.

The customs-clearance process

A standard clearance runs: (1) declare via the Single Window or a licensed customs broker; (2) customs reviews the declaration, HS code, value, and origin; (3) inspect or examine the goods where required; (4) assess and pay duties/VAT (often via a bonded-fiscal or enterprise-debit arrangement); (5) release. Enterprises need a customs registration (进出口货物收发货人/报关单位 registration) and, for declarations, either a licensed broker or their own qualified declarant. The “single window” consolidates declaration, inspection, and tax interfaces.

Modern clearance is highly digital. The Single Window lets a declarant submit the customs declaration, inspection requests, and tax payment in one consolidated flow, and the “two-step declaration” (两步申报) model lets importers declare key fields first for faster release and complete the full declaration within a set window. Customs applies random or risk-based inspection; a clean compliance record and accurate declarations reduce the chance of being selected. For valuation, customs relies on the transaction value but will challenge transfers between related parties or abnormal pricing, so importers should keep transfer-pricing and freight/insurance documentation ready. After release, enterprises remain subject to customs follow-up audits, so record-keeping discipline (typically three years) matters as much as the clearance event itself.

Bonded vs. general trade

General trade (一般贸易) means goods are imported, duties paid, and enter free domestic circulation. Bonded trade uses bonded zones, comprehensive bonded zones, and free-trade zones where goods can be stored, processed, or re-exported without paying duty until they leave the zone into the mainland; if re-exported, no import duty is paid. Cross-border e-commerce retail imports use a distinct bonded (BSB) or direct-mail (BC) model with its own simplified regime (see the e-commerce article). Choosing bonded vs. general affects cash flow, inventory siting, and the point at which tax is triggered.

The bonded route is especially powerful for demand-testing: a seller can land goods into a comprehensive bonded zone cheaply, defer all import duty and VAT, and only trigger tax when an end-consumer order is placed under the CBEC regime — turning a large upfront duty payment into a per-order micro-liability. The trade-off is that bonded inventory is locked inside the zone and subject to zone management rules, and CBEC imports face per-transaction value and quantity limits. General trade, by contrast, pays tax up front but gives the importer full freedom to distribute through any channel. The right choice is a cash-flow and channel-strategy decision, not a default.

Practical example

Take “PacificGoods,” a US distributor that wants to import a container of branded fitness apparel and resistance bands into China, selling part through general trade to physical retailers and part through cross-border e-commerce (CBEC) bonded imports.

Step one was HS classification. The apparel fell under Chapters 61/62 depending on knit versus woven construction, while the resistance bands classified under Chapter 95 as exercise equipment. Each code carried a different duty rate and, importantly, different supervision conditions. The apparel codes required import inspection (A) and, for some fibre types, no licence; the Chapter 95 code was licence-free but still inspected. PacificGoods queried both on the Single Window “parameter query” to confirm the conditions before shipping, and documented the classification rationale in case customs questioned it.

Step two was entity and licence setup. PacificGoods registered with customs as an importer (进出口货物收发货人) via its Shanghai WFOE and appointed a licensed customs broker. Because none of the goods were on the controlled catalogues, no automatic-import or import licence was needed — a common and welcome outcome for consumer goods, which avoided the MOFCOM/NDRC application cycle entirely.

Step three was the clearance itself. The general-trade portion was declared, duties and import VAT computed and paid, CIQ inspection passed at destination, and the goods released into free circulation. The CBEC portion, by contrast, was routed to a comprehensive bonded zone: the goods were stored bonded, and duty was deferred and computed under the simplified CBEC regime only when an individual order was placed — improving cash flow and letting PacificGoods test demand before committing to full domestic imports.

Step four, the team learned the cost of a misclassification: an initial draft declaration had placed a jacket under the wrong subheading, which would have understated duty and triggered a customs valuation and discrepancy review. Correcting the HS code before submission avoided a penalty and a shipment hold, and the advance documentation made the correction a routine amendment rather than an investigation.

The lesson: HS accuracy and the bonded-versus-general choice are the two levers that move both compliance risk and working capital. Getting them right upstream — before the goods sail — is far cheaper than fixing them at the port.

What to do next

  • Classify the product to the correct HS/CN code first — it dictates duty, rebate, and every supervision condition.
  • Query the code’s regulatory conditions on Single Window to learn which licence/inspection letters apply.
  • Secure the right licence (automatic import licence, import/export licence, or quota) from MOFCOM/NDRC before shipment.
  • Register with customs as an importer/exporter and use a licensed broker or qualified declarant.
  • For food, complete GACC overseas-manufacturer registration before the goods sail.
  • Decide bonded vs. general trade on cash-flow and inventory logic, not default habit.

Sources

  • General Administration of Customs (GACC) — official portal: https://www.customs.gov.cn/customs/index/index.html
  • GACC (English) — customs clearance and enterprise administration: http://english.customs.gov.cn
  • China International Trade Single Window — HS code and parameter query: https://www.singlewindow.cn
  • GACC — overseas food-manufacturer registration guide: https://online.customs.gov.cn/static/pages/guides/001029004000/001029004000.html
  • State Administration for Market Regulation (SAMR) — commodity inspection & market oversight (official portal): https://www.samr.gov.cn/

Related reading

  • see also: Food & beverage market entry & licensing (48-fnb-market-entry-licensing)
  • see also: E-commerce market entry for foreign brands (43-ecommerce-market-entry)
  • see also: Automotive & EV market entry (46-automotive-ev-market-entry)

进出口许可与海关清关

概述

货物跨越中国关境，受一套分层体系监管：决定关税与监管条件的 HS 编码（协调制度编码）、受控货物的进出口许可管理、面向质量安全的商品检验，以及海关清关流程本身。对外贸商而言，把 HS 编码与许可状态搞对，是货物能否顺畅清关的最大决定因素。

本文说明 HS 编码、进口许可管理、商品检验与清关流程，以及保税贸易与一般贸易的区别。本文仅为信息参考，具体编码与许可目录请以海关及合格中国法律顾问确认。

HS 编码及其对清关的驱动

每一件进出中国境的货物都归入 HS/CN 关税税号。该编码决定进口关税率、出口退税率，并——尤为关键——决定”监管条件”：如 A（海关进口检验检疫）、B（出口检验检疫），以及各类许可字母（如 3 代表自动进口许可、4 代表进口许可证、x 代表限制出口许可证），它们告诉你是否需要许可证、检验或配额。现行 HS 参数与监管条件可在中国国际贸易单一窗口（singlewindow.cn）的”参数查询 → HS 编码”下查询。

由于 HS 编码是整套清关的总钥匙，归错类是最常见的、也最昂贵的错误——归类错误会低报关税、触发审价或删单复核，并扣押货物。海关可质疑其认为不正确的编码并对货物重新归类，故进口商应记录归类依据（技术规格、材质构成、用途），对高价值或边界模糊的产品，可考虑申请海关预裁定（预裁定）以在发运前锁定待遇。该编码同时决定出口退税率，故同一产品因所选子目不同，利润可相差甚远。

进口许可管理（AQSIQ 体系沿革）

受控货物在海关放行前须取得进口或出口许可证。主要三种工具：针对监测类货物的自动进口许可（由商务部与发改委按品类分工管理）；针对特定资源、技术与两用物项等的进口许可证与出口许可证目录；以及小麦、棉花、羊毛等商品的关税配额管理。商务部每年公布许可目录与符合条件企业名单。历史上的 AQSIQ 职能（商品检验与检疫）如今分属市场监管总局（商品检验）与海关总署（进出口食品安全与动植物检疫）。

许可目录逐年修订，产品状态可能跨版变化——某商品今年免证，明年若出于国内产业或贸易平衡考量便可能进入自动进口许可清单。商务部与发改委管理目录，企业应以当年目录重新查询，而非凭记忆。对受控技术与两用物项，须取得出口许可证，某些情形还需最终用户说明，并带有超出常规贸易合规的国家安全审查维度。适用关税配额时，配额证（不惟许可证）决定配额内税率，故将申请时机对准年度配额发放，是配额类商品的打法之一。

商品检验与检疫

工业与消费品可能须按《进出口商品检验法》接受商品检验（由海关/市场监管系统实施）；合格产品加贴 CIQ 标志。进出口食品由海关总署监管，要求境外食品生产企业注册（见餐饮食品文章）。动植物产品须接受检疫（动植物检疫）管控，部分货物须取得检疫许可证。根据风险与 HS 监管条件，选择装运前或目的地检验。

对须商品检验的货物，CIQ 标志与相应检验证书并非可有可无的文书——它们是产品符合中国技术法规并可在国内销售之证明。风险分级决定检验在装运前（装运前）或到货后（目的地）进行；高风险或首次进口更可能面临目的地查验，从而短暂占用港口库存。进口商应将此前置期纳入上市计划，并在相关时要求境外供应商提供与中国标准（GB）对齐的检验报告，而非仅有欧盟/美国证书，因海关与市场监管以中国标准作为合格评定依据。

海关清关流程

标准清关流程为：（1）通过单一窗口或持牌报关行申报；（2）海关审核报关单、HS 编码、价格与原产地；（3）必要时查验货物；（4）计征并缴纳关税/增值税（常通过保税税务或企业借记安排）；（5）放行。企业须办理海关进出口货物收发货人/报关单位注册；申报可委托持牌报关行或自有合格报关员。单一窗口整合了申报、查验与税务接口。

现代清关高度数字化。单一窗口让报关员一次性提交报关单、查验申请与税款缴纳，而”两步申报”（两步申报）模式允许进口商先申报关键字段以快速放行，并在规定时限内补全正式报关。海关采取随机或风险式查验；合规记录良好与申报准确可降低被选中概率。审价上，海关以成交价格为基础，但会质疑关联企业间转让或异常定价，故进口商应备妥转让定价与运费/保险费单据。放行后企业仍受海关后续稽查约束，故记录保存纪律（通常三年）与清关本身同等重要。

保税贸易与一般贸易

一般贸易（一般贸易）指货物进口、缴税后进入国内自由流通。保税贸易利用保税区、综合保税区与自贸试验区，货物可存储、加工或复出口而暂不缴税，直至离开区域进入内地；若复出口则不缴进口关税。跨境电商零售进口采用独特的保税（BSB）或直邮（BC）模式，适用其自身的简化监管（见电商文章）。选择保税或一般贸易，影响现金流、库存布局与纳税时点。

保税路径在测需上尤为有力：卖方可以低成本将货物运入综合保税区，递延全部进口关税与增值税，仅在跨境电商监管下产生终端消费者订单时才触发纳税——把一笔大额前置关税变为按单的微小负债。权衡在于，保税库存被锁定于区内并受区域管理规则约束，且跨境电商进口面临单笔金额与数量上限。一般贸易则预付税款，但给予进口商通过任意渠道分销的完全自由。正确选择是现金流与渠道战略决策，而非默认。

实操示例

以美国分销商”PacificGoods”为例，其拟进口一整柜品牌健身服饰与阻力带进入中国，部分经一般贸易销往实体零售、部分经跨境电商（CBEC）保税进口。

第一步是 HS 归类。服饰按针织或机织结构归入第 61/62 章，阻力带则归入第 95 章作运动器材。各编码关税率不同，且——关键——监管条件不同。服饰编码要求进口检验（A），部分纤维类型无需许可证；第 95 章编码免证但仍须检验。PacificGoods 在单一窗口”参数查询”中确认两者条件后再发运，并记录归类依据以备海关质疑。

第二步是实体与许可设置。PacificGoods 通过上海 WFOE 在海关注册为进口商（进出口货物收发货人），并委托持牌报关行。由于货物均不在受控目录，无需自动进口许可或进口许可证——对消费品而言常见且理想，从而完全避开商务部/发改委的申请周期。

第三步是清关本身。一般贸易部分被申报、计征并缴纳关税与进口增值税、通过目的地 CIQ 查验后放行进入自由流通。跨境电商部分则被导入综合保税区：货物保税存储，仅在产生单个订单时按跨境电商简化监管计征关税——改善现金流，并让 PacificGoods 在全面进口前先测需求。

第四步，团队领教了归类错误的代价：初版申报将一件夹克归入错误子目，会低报关税并触发海关审价与删单复核。在提交前更正 HS 编码，避免了罚款与扣货，而前置文档使更正成为例行修改而非立案调查。

经验是：HS 准确性与保税/一般的选择，是同时牵动合规风险与运营资金的两根杠杆。在上游——货物启运前——把它们搞对，远比到港后再修便宜。

下一步建议

  • 先将产品归类到正确的 HS/CN 编码——它决定关税、退税与所有监管条件。
  • 在单一窗口查询该编码的监管条件，弄清适用哪些许可/检验字母。
  • 装运前向商务部/发改委取得相应许可（自动进口许可、进出口许可证或配额）。
  • 在海关办理进出口收发货人注册，并委托持牌报关行或使用自有合格报关员。
  • 食品须在货物启运前完成海关注册境外生产企业。
  • 按现金流与库存逻辑选择保税或一般贸易，而非习惯默认。

来源

  • 海关总署（GACC）——官方门户：https://www.customs.gov.cn/customs/index/index.html
  • 海关总署（英文）——清关与企业监管：http://english.customs.gov.cn
  • 中国国际贸易单一窗口——HS 编码与参数查询：https://www.singlewindow.cn
  • 海关总署——进口食品境外生产企业注册指引：https://online.customs.gov.cn/static/pages/guides/001029004000/001029004000.html
  • 国家市场监督管理总局（SAMR）——商品检验与市场监管（官方门户）：https://www.samr.gov.cn/

相关阅读

  • 参见：餐饮食品入华与许可（48-fnb-market-entry-licensing）
  • 参见：外国品牌的电商入华（43-ecommerce-market-entry）
  • 参见：汽车与新能源汽车入华（46-automotive-ev-market-entry）
Import-Export Clearance / 进出口清关

Cross-Border E-Commerce Retail Export: China’s Nationwide Cross-Customs-District Return Model (Customs Notice 2026 No. 24)

  • From 1 April 2026, GACC fully promotes the cross-customs-district return model for cross-border e-commerce retail exports nationwide (Customs Notice 2026 No. 24).
    自2026年4月1日起，海关总署在全国范围内全面推广跨境电商零售出口商品跨关区退货模式（海关总署公告2026年第24号）。
  • The model applies only to retail-export goods under the “9610” supervision code, letting returns enter at any customs port instead of only the original export port.
    该模式仅适用于”9610模式”跨境电商零售出口商品，允许退货在全国任一海关口岸办理退运进境，而非仅限原出口口岸。
  • Returned goods may only go to a customs-supervised operation site that actually runs cross-border e-commerce retail export business.
    退货商品仅允许退至开展跨境电商零售出口业务的海关监管作业场所（场地）。
  • Enterprises must operate compliantly, keep an independent work zone, and open or interface their production-system data with Customs systems.
    开展业务的企业须规范经营、具备独立作业功能区，并将生产作业系统数据向海关开放或与海关信息化系统对接。
  • The model builds on a one-year pilot launched 15 December 2024 across 20 directly-affiliated customs houses; it is now mature enough for nationwide rollout.
    该模式建立在2024年12月15日起20个直属海关试点一年的基础上，现已具备全国推广条件。
  • It sits inside the 2026 cross-border trade facilitation campaign: 24 departments, 45 cities, 29 measures to speed up clearance of new trade formats.
    它属于2026年跨境贸易便利化专项行动的一部分：24个部门、45个城市、29项举措，力促新业态通关提速。

Cross-Border E-Commerce Retail Export: China’s Nationwide Cross-Customs-District Return Model (Customs Notice 2026 No. 24) | 跨境电商零售出口全国跨关区退货模式（海关总署公告2026年第24号）

Why this matters now

Cross-border e-commerce has become a primary growth engine for Chinese exports, but returns have been its quiet tax. Under the earlier arrangement, a retail parcel exported through one customs port and then returned from overseas generally had to be sent back through that same original export port. For an FIE running storefronts on global platforms, that meant building return-handling capacity in the exact city where goods first left China — inefficient when warehouses, consolidators, and after-sales centres are elsewhere.

On 12 March 2026 the General Administration of Customs (GACC) issued Customs Notice 2026 No. 24, deciding to promote the cross-customs-district return model for cross-border e-commerce retail export goods across all customs houses nationwide, effective 1 April 2026. The notice converts a successful year-long pilot into a standing national convenience, and it is a direct cost-and-time saving for foreign-invested sellers.

What the notice actually says

The notice is short and operative. Its core provisions:

  1. Scope. Cross-customs-district return applies only to cross-border e-commerce retail export goods — the “9610” supervision mode. It does not cover other trade modes or B2B bulk shipments.
  2. Where returns may land. Returned goods may be returned across customs districts, but only to a customs-supervised operation site (venue) that conducts cross-border e-commerce retail export business. A return cannot be routed to an arbitrary inland warehouse.
  3. Enterprise obligations. Enterprises running the cross-district return business must operate compliantly and maintain an independent work-function zone; their relevant production-operation system data must be opened to Customs or interfaced with the Customs information system.
  4. Effective date. The notice took effect on 1 April 2026; matters not covered follow existing Customs rules.

The “9610” code is the Customs supervision code for cross-border e-commerce retail exports — small, high-frequency parcels shipped directly to consumers. The model is purpose-built for that flow.

From pilot to nationwide

The national rollout is not a leap of faith. On 15 December 2024, GACC began a pilot of this cross-district return supervision model at 20 directly-affiliated customs houses — including Beijing, Tianjin, Dalian, Harbin, Shanghai, Nanjing, Hangzhou, Chengdu, and Urumqi. After roughly a year of operation, the model was judged mature enough for nationwide promotion. The step from 20 pilot customs houses to all Customs houses removes the geographic mismatch between where goods exit and where returns are best handled.

In plain terms: a seller that exports via, say, the Hangzhou port can now route overseas returns to a Shenzhen or Zhengzhou e-commerce supervised site closer to its return-processing centre, rather than shipping the parcel all the way back to Hangzhou. The “detour” is eliminated.

Compliance and system readiness

The convenience is conditional on discipline. Enterprises should note:

  • Business qualification. Only entities actually conducting 9610 retail-export business at a supervised site may receive cross-district returns there.
  • Physical segregation. A dedicated, independent work-function area for return handling is required — mixed use with unrelated operations is not acceptable.
  • Data interface. The production-operation system must be open to, or connected with, the Customs system. This is the same “data-to-Customs” logic seen across smart-supervision reforms; inaccurate or stale data invites audit.
  • Documentary integrity. Returns remain subject to existing Customs declaration and supervision rules; the notice only changes the permitted port of entry, not the underlying declaration obligations.

FIEs already integrated with the China International Trade Single Window and with platform-level order data will find the interface requirement straightforward; those still on manual processes should upgrade before scaling return volumes.

Where it fits in 2026 trade-facilitation policy

The notice is one brick in a larger wall. In March 2026, GACC, together with 24 departments and units — including the Cyberspace Administration, the NDRC, the Ministry of Industry and Information Technology, the Ministry of Public Security, the Ministry of Finance, the Ministry of Transport, and MOFCOM — launched the 2026 cross-border trade facilitation special campaign across 45 cities. Building on 25 cities in 2025, the 2026 round adds 20 cities (Hohhot, Changchun, Suzhou, Jinhua, Quanzhou, Nanchang, Yantai, Wuhan, Changsha, Zhuhai, Nanning, Kunming, Xi’an, Lanzhou, Yinchuan, and others). It puts forward 29 measures around four tasks: upgrading goods-trade clearance, developing services trade, innovating digital and green trade, and improving smart-port construction, standards connectivity, and enterprise services.

Within those 29 measures, “optimising supervision service for new trade formats” and “deepening import-export clearance-mode innovation” are exactly the logic behind Notice 2024/2026 No. 24. For an FIE, the return model should be read alongside the broader facilitation package — faster clearance, smarter ports, and better enterprise services — rather than in isolation.

Practical steps for FIE sellers

  • Map your return flow. Identify where overseas returns physically concentrate and which supervised e-commerce sites are nearest; re-point returns to the optimal port rather than the export port.
  • Confirm site eligibility. Verify the receiving supervised site conducts 9610 retail-export business and can accept cross-district returns.
  • Stand up the work zone and data link. Build the independent return-handling area and connect your system to Customs before volume ramps.
  • Train customs brokers. Ensure declarations reflect the cross-district return route and comply with existing rules.
  • Track the campaign. Monitor the 2026 facilitation campaign for complementary measures (e.g., overseas-warehouse return conveniences) that may further cut cost.

Related reading

See our articles on two-step declaration, AEO certification, and customs advance ruling for the wider clearance toolkit.

跨境电商零售出口全国跨关区退货模式（海关总署公告2026年第24号）

为何当下重要

跨境电商已成为中国出口的主力增长引擎，但退货是其中隐形的成本负担。在早先的安排下，经某一海关口岸零售出口、随后从海外退回的包裹，一般须退回原出口口岸。对于在全球平台开店的外商投资企业，这意味着必须在货物最初离开中国的那个城市建立退货处理能力——而当仓库、集拼商与售后中心位于他处时，这种做法效率低下。

2026年3月12日，海关总署发布2026年第24号公告，决定自2026年4月1日起在全国海关推广跨境电商零售出口商品跨关区退货模式。该公告将成功运行一年的试点转为长期全国性便利措施，对外商投资卖家是直接降本增效。

公告究竟说了什么

公告简短且具操作性，核心条款如下：

  1. 适用范围。 跨关区退货仅适用于跨境电商零售出口商品，即”9610″监管模式，不覆盖其他贸易方式或B2B大宗货物。
  2. 退货落点。 退货商品可跨关区退回，但仅允许退至开展跨境电商零售出口业务的海关监管作业场所（场地），不能路由至任意内陆仓库。
  3. 企业义务。 开展跨关区退货业务的企业须规范经营、具备独立作业功能区，相关生产作业系统数据应向海关开放或与海关信息化系统对接。
  4. 生效日期。 自2026年4月1日起施行，未尽事宜按海关现行规定执行。

“9610”是跨境电商零售出口的海关监管代码，对应直接发往消费者的小批量、高频次包裹。该模式正是为这一流向量身定制。

从试点到全国

全国推广并非冒进。2024年12月15日，海关总署在北京、天津、大连、哈尔滨、上海、南京、杭州、成都、乌鲁木齐等20个直属海关启动跨关区退货监管模式试点。运行约一年后，该模式被认定具备全国推广条件。从20个试点海关扩展到全部海关，消除了货物出口地与退货最优处理地之间的地理错配。

通俗地说：经杭州口岸出口的卖家，现在可将海外退货路由至更靠近其退货处理中心的深圳或郑州电商监管场地，而无须将包裹千里迢迢运回杭州。所谓”绕路”由此消除。

合规与系统准备

便利以规范为条件。企业应注意：

  • 经营资格。 仅在实际开展9610零售出口业务、且设有关监管场地的主体，方可接收跨关区退货。
  • 物理隔离。 须设独立退货处理作业功能区，不得与无关业务混用。
  • 数据对接。 生产作业系统须向海关开放或对接，这与智慧监管改革中”数据向海关报送”的逻辑一致；数据不准或滞后易招致稽查。
  • 单证完整。 退货仍受既有报关与监管规则约束；公告仅改变允许的进境口岸，不改变 underlying 申报义务。

已对接中国国际贸易单一窗口及平台订单数据的外商投资企业，会觉得对接要求顺理成章；仍依赖手工流程的企业应在放量前完成升级。

在2026年贸易便利化政策中的位置

该公告是更大版图中的一块。2026年3月，海关总署会同中央网信办、国家发展改革委、工业和信息化部、公安部、财政部、交通运输部、商务部等24个部门（单位），在45个城市部署2026年跨境贸易便利化专项行动。在2025年25个城市基础上，2026年新增呼和浩特、长春、苏州、金华、泉州、南昌、烟台、武汉、长沙、珠海、南宁、昆明、西安、兰州、银川等20个城市，共45城。围绕优化升级货物贸易、发展服务贸易、创新发展数字与绿色贸易等重点任务，提出29项举措，涵盖深化进出口通关监管模式创新、优化外贸新业态监管服务、提升跨境物流效能、加强数智口岸建设、推进标准规则互联互通、强化对企综合服务等。

在这29项举措中，”优化外贸新业态监管服务”与”深化进出口通关监管模式创新”正是第24号公告背后的逻辑。对外商投资企业而言，退货模式应与更广的便利化一揽子措施——更快通关、更智慧口岸、更优对企服务——一并看待，而非孤立理解。

外商投资企业卖家的实操步骤

  • 梳理退货流向。 识别海外退货的物理集中地及最近的电商监管场地，将退货重新指向最优口岸而非出口口岸。
  • 确认场地资格。 核实接收监管场地实际开展9610零售出口业务且可接收跨关区退货。
  • 搭建作业区与数据链路。 在放量前建成独立退货处理区并将系统对接海关。
  • 培训报关行。 确保申报体现跨关区退货路由并符合既有规则。
  • 跟踪专项行动。 关注2026年便利化专项行动中互补措施（如海外仓退运便利），可能进一步降本。

延伸阅读

请参阅我们关于两步申报、AEO认证与海关预裁定的文章，了解更完整的通关工具箱。

Sources

Import-Export Clearance / 进出口清关

Customs Notice 2026 No. 118: Quarantine Rules for Importing Thai Edible Aquatic Animals

  • China’s customs authority has opened the market for Thai edible aquatic animals under Customs Notice 2026 No. 118. 海关总署 2026 年第 118 号公告正式开放符合条件的泰国食用水生动物进口。
  • Imports are permitted only from the date of promulgation, 14 August 2026, and only for qualifying products. 自 2026 年 8 月 14 日公布之日起，仅允许符合要求的泰国食用水生动物进口。
  • Quarantine approval must be obtained before import, in the form of an Entry Animal and Plant Quarantine Permit. 进口前应办理检疫审批，取得《进境动植物检疫许可证》。
  • Exporting enterprises must be approved by Thai authorities and registered with Chinese customs. 向中国输出食用水生动物的生产企业须经泰方批准并向中方推荐注册登记、获中方注册登记资格。
  • Each consignment requires a Chinese-language label and an official Thai health certificate. 外包装须加贴中文标签，且每批须附泰方主管部门出具的卫生证书。
  • Non-compliant products may be returned, destroyed, or otherwise handled, with enhanced inspection or suspension for serious or repeated failures. 不合格产品依法退回、销毁或其他处理，严重或多次不合格的企业将被加强检验检疫或暂停进口。
  • The regime forms part of China’s GACC registration system for imported food. 该制度属于进口食品 GACC 注册管理体系的组成部分。

Customs Notice 2026 No. 118: Quarantine Rules for Importing Thai Edible Aquatic Animals | 海关总署 2026 年第 118 号公告：进口泰国食用水生动物检疫要求

Overview

On 14 August 2026, the General Administration of Customs of China (GACC) promulgated Customs Notice 2026 No. 118, titled “Announcement on the Quarantine and Sanitary Requirements for the Import of Edible Aquatic Animals from Thailand.” The notice, issued on 9 August 2026 and made public on 14 August 2026, permits the import of Thai edible aquatic animals that meet the specified requirements, with effect from the date of promulgation. This development expands the range of aquatic products that may be lawfully introduced into the Chinese market and establishes a clear, enforceable compliance framework for traders on both sides.

The measure reflects the deepening of agricultural and food-safety cooperation between China and the Kingdom of Thailand. It also demonstrates China’s continuing effort to align market access for imported food with its broader biosecurity, quarantine, and food-safety legal architecture. For importers, the notice is not merely a permit to trade; it is a binding set of obligations covering approval, registration, labelling, certification, and post-entry control.

What is covered

The notice applies to live aquatic animals that are artificially farmed or wild-caught and intended for human consumption. These products are eligible for import only where they satisfy the quarantine and sanitary requirements set out in the notice and in the underlying protocol between the two countries.

Certain species are expressly excluded from the scope of the arrangement. Products listed in the CITES appendices, as well as species enumerated in China’s List of National Key Protected Wild Animals and the List of Key Managed Invasive Alien Species, are not covered. Traders must therefore verify that their intended commodity is neither a protected species nor a managed invasive species before relying on the notice for market access.

The scope is limited to edible aquatic animals. Other categories of aquatic products, such as processed or frozen seafood that falls under separate arrangements, are governed by their own regulatory regimes and are not addressed by this notice.

Legal basis

The notice rests on a layered legal foundation. It is grounded in the Biosecurity Law, the Law on the Entry and Exit Animal and Plant Quarantine together with its implementing regulations, and the Food Safety Law together with its implementing regulations. It also applies the Measures for the Supervision and Administration of Inspection and Quarantine of Entry Aquatic Animals.

In addition, the notice gives domestic effect to the Protocol on Inspection, Quarantine and Sanitary Requirements for the Export of Edible Aquatic Animals from Thailand to China, concluded between the General Administration of Customs of the People’s Republic of China and the Ministry of Agriculture and Cooperatives of the Kingdom of Thailand. The protocol, rather than the notice alone, supplies the detailed technical requirements that trading partners must meet.

Together, these instruments form a coherent chain: the statutes provide the legal authority, the measures provide the administrative procedure, and the protocol provides the bilateral technical standard.

Quarantine approval

Before any import takes place, the importer must complete quarantine approval and obtain an Entry Animal and Plant Quarantine Permit. This permit is the precondition for lawful entry. Without it, the consignment cannot be cleared, and attempting to import without approval exposes the trader to inspection, detention, return, or destruction of the goods.

The approval step is intended to allow Chinese authorities to assess the biosecurity and quarantine risk of the proposed import in advance. Importers should initiate the application well ahead of the planned shipment, allowing time for review and, where necessary, for clarification of the origin, species, and intended use of the animals.

Enterprise registration

The notice imposes a two-tier registration requirement on the supply side. First, enterprises in Thailand that export edible aquatic animals to China must be approved by the Thai competent authority. Second, those enterprises must be recommended by the Thai side for registration with the Chinese side and must obtain Chinese registration status.

This means that an enterprise cannot lawfully supply the Chinese market merely by holding a Thai operating licence. It must be on the list of establishments recognised by Chinese customs as eligible to export. Importers should confirm, before contracting, that their supplier holds valid Chinese registration; procuring from an unregistered establishment will result in the goods being refused at the border.

The registration mechanism also supports traceability. Because each registered enterprise is identified in the certification and labelling chain, non-compliant consignments can be linked back to a specific source, enabling targeted enforcement.

Labelling and certificate

Two documentary and physical requirements attach to every consignment. First, the outer packaging must bear a Chinese-language label. The label must show the product name and scientific name, the catching area or registered enterprise, and the destination as the People’s Republic of China, among other required particulars. The Chinese label ensures that border inspectors and downstream handlers can identify the product and its origin without relying on a foreign-language marking.

Second, every batch must be accompanied by a health certificate issued by the competent authority of the Thai side. The certificate is the Thai government’s attestation that the consignment meets the sanitary requirements of the protocol. A consignment presented without a valid health certificate, or with a certificate that does not match the goods, will not be admitted.

These requirements are complementary: the label identifies the product at the package level, while the certificate attests to its compliance at the batch level.

Practical steps for importers

Importers seeking to bring Thai edible aquatic animals into China under this notice should follow a structured sequence. Begin by confirming that the species is within scope and is not on the CITES appendices or the Chinese protected-species or invasive-species lists. Next, identify a Thai supplier that is approved by Thai authorities and holds Chinese registration. Then apply for and obtain the Entry Animal and Plant Quarantine Permit before shipment.

Coordinate with the supplier so that the outer packaging carries the required Chinese label and that a Thai health certificate is issued for the specific batch. At entry, present the permit, the certificate, and the labelled goods for inspection and quarantine. Maintain complete records of each transaction, because repeated or serious non-compliance can trigger enhanced inspection or a suspension of imports affecting the responsible enterprise.

Traders should also monitor official channels for updates, as customs may adjust requirements or the list of registered enterprises over time.

Related reading

Readers may wish to consult the customs policy and legal library for the full text of the notice and related measures, and the provincial single-window platforms that republish recent customs announcements. The underlying statutes and the bilateral protocol remain the authoritative sources for detailed technical obligations.

海关总署 2026 年第 118 号公告：进口泰国食用水生动物检疫要求

概述

2026 年 8 月 14 日，中华人民共和国海关总署公布《关于进口泰国食用水生动物检疫和卫生要求的公告》（海关总署公告 2026 年第 118 号）。该公告于 2026 年 8 月 9 日发布、2026 年 8 月 14 日公布，自公布之日起允许符合要求的泰国食用水生动物进口。此举扩大了可合法进入中国市场的 aquatic 产品范围，并为两国贸易商确立了清晰、可执行的合规框架。

该措施体现了中国与泰王国在农业与食品安全领域的合作深化，也展示了中国持续将进口食品市场准入与其生物安全、检疫和食品安全法律体系相衔接的努力。对进口商而言，该公告不仅是贸易许可，更是一套具有约束力的义务，涵盖审批、注册、标签、证书及进境后监管。

适用范围

本公告适用于人工养殖或野生的、供人类食用的活水生动物。相关产品只有在符合公告及两国间议定书规定的检疫和卫生要求时，方可进口。

部分物种被明确排除在适用范围之外。列入 CITES 附录的物种，以及列入中国国家重点保护野生动物名录、重点管理外来入侵物种名录的物种，不在本公告覆盖范围之内。因此，贸易商在依据本公告申请市场准入前，必须核实拟进口商品既非保护物种，也非重点管理外来入侵物种。

本公告的适用范围限于食用水生动物。其他类别的水产品，如受另行安排管辖的加工或冷冻海鲜，遵循各自的监管制度，不在本公告调整范围之内。

法律依据

本公告建立在多层次的法律基础之上。其依据包括《生物安全法》《进出境动植物检疫法》及其实施条例、《食品安全法》及其实施条例，以及《进境水生动物检验检疫监督管理办法》。

此外，本公告落实了《中华人民共和国海关总署与泰王国农业与合作社部关于泰国食用水生动物输华检验检疫和卫生要求的议定书》的国内效力。该议定书而非公告本身，提供了贸易伙伴必须满足的详细技术要求。

上述法律文件共同构成一条连贯的链条：法律提供授权，办法提供行政程序，议定书提供双边技术标准。

检疫审批

在进口前，进口商必须办理检疫审批，取得《进境动植物检疫许可证》。该许可证是货物合法进境的前提条件。没有许可证，货物无法通关；未经审批擅自进口将使贸易商面临查验、扣留、退运或销毁等后果。

审批环节旨在让中方主管部门提前评估拟进口货物的生物安全和检疫风险。进口商应在计划发运前尽早提出申请，为审查以及必要时澄清动物的产地、物种和用途留出时间。

企业注册

本公告对供给方实行两级注册要求。首先，向中国输出食用水生动物的泰国企业须经泰方主管部门批准。其次，这些企业须由泰方推荐向中方注册登记，并取得中方注册登记资格。

这意味着一家企业不能仅凭泰国运营执照就合法供应中国市场。它必须列入经中方认可、具备出口资格的企业名单。进口商在签约前应确认供应商持有有效的中方注册资格；向未注册企业采购将导致货物在口岸被拒。

注册机制也支持可追溯性。由于每家注册企业在证书和标签链条中均被标识，不合格货物可追溯到具体来源，从而实现有针对性的执法。

标签与证书

每批货物均须满足两项文件与实物要求。第一，外包装须加贴中文标签，标注品名及学名、捕捞海域或注册企业、目的地为中华人民共和国等内容。中文标签确保口岸查验人员和下游经营者无需依赖外文标识即可识别产品和产地。

第二，每批货物须附泰方主管部门出具的卫生证书。该证书是泰方政府对货物符合议定书卫生要求出具的证明。未随附有效卫生证书，或证书与货物不符的，将不予准入。

两项要求互为补充：标签在包装层面识别产品，证书在批次层面证明其合规。

进口商实操步骤

拟依据本公告将泰国食用水生动物进口到中国的进口商，应遵循有序流程。首先确认物种在适用范围内，且未列入 CITES 附录或中国保护物种、外来入侵物种名录。其次，选定经泰方批准并持有中方注册的泰国供应商。随后，在发运前申请并取得《进境动植物检疫许可证》。

与供应商协调，确保外包装加贴所需中文标签，并为该批次出具泰方卫生证书。进境时，提交许可证、证书及加贴标签的货物接受检验检疫。妥善保存每笔交易记录，因为严重或多次不合格可能触发加强检验检疫或暂停进口，影响相关企业。

贸易商还应关注官方渠道的更新，因为海关可能随时间调整要求或注册企业名单。

延伸阅读

读者可查阅海关政策法规库以获取公告全文及配套办法，并关注省级单一窗口平台转发的近期海关公告。相关法律和双边议定书仍是详细技术要求的最终权威来源。

Sources

  • http://www.customs.gov.cn/customs/2026-08/14/article_2026081415454472858.html （海关总署公告 2026 年第 118 号：关于进口泰国食用水生动物检疫和卫生要求）
  • http://zfs.customs.gov.cn/zfs/flgf/index.html （海关总署政策法规库（公告索引））
  • https://www.singlewindow.zj.cn/ （中国（浙江）国际贸易单一窗口，公告信息栏列示海关 118 号等近期公告）
Import-Export Clearance / 进出口清关

China Customs Advance Rulings for Foreign-Invested Enterprises: Locking In Classification, Origin and Valuation Before Shipment

  • An advance ruling lets an importer fix classification, origin and valuation with Customs before the goods actually move, under GACC Order No. 236, effective 1 February 2018.
    依据海关总署令第236号（2018年2月1日起施行），预裁定允许进口人在货物实际进出口前，就商品归类、原产地与完税价格要素与海关事先确定。
  • Only four categories are rulable — classification, origin or originating qualification, dutiable-value elements and valuation methods, and other matters set by the GACC — and one application form may cover only one category.
    可申请事项仅四类——商品归类、原产地或原产资格、进口货物完税价格相关要素及估价方法、海关总署规定的其他海关事务——且一份申请书仅能包含一类海关事务。
  • The applicant must be a Customs-registered foreign trade operator connected to the actual trade — in practice the consignee of imports or the consignor of exports — filing with the directly-subordinate Customs of its place of registration.
    申请人应当是与实际进出口活动有关、且在海关注册登记的对外贸易经营者（配套口径为进口货物收货人或出口货物发货人），向其注册地直属海关提出。
  • File three months before the intended import or export; Customs decides acceptance within 10 days and issues the ruling within 60 days of acceptance, free of charge.
    应在拟进出口3个月之前提出；海关自收到材料之日起10日内决定是否受理，自受理之日起60日内制发《预裁定决定书》，且不收费。
  • The royalty and special-relationship questions inside the valuation category are the highest-value use case for multinational groups, pre-empting the disputes that transfer pricing structures normally generate.
    完税价格类别中的特许权使用费与买卖双方特殊关系问题，是跨国集团价值最高的适用场景，可提前化解转让定价结构常引发的争议。
  • Extension must be applied for 30 to 90 days before expiry under GACC Announcement No. 32 of 2024, and only if the goods and ruling matters are unchanged.
    依海关总署公告2024年第32号，展期须在有效期截止日前30日至90日内提出，且以商品基本信息与预裁定事项未发生变化为前提。

China Customs Advance Rulings for Foreign-Invested Enterprises: Locking In Classification, Origin and Valuation Before Shipment | 中国海关预裁定制度实操：外资企业如何在实际进出口前锁定商品归类、原产地与完税价格要素

Why an Advance Ruling Is the Cheapest Certainty at the Border

For a foreign-invested enterprise (FIE) importing into China, landed cost turns on three Customs determinations: HS classification, origin and preferential-rate eligibility, and customs value. Normally all three are settled only *after* the declaration is filed. The advance ruling regime reverses that order.

The Legal Basis: GACC Order No. 236

The regime is governed by the Interim Measures of the Customs of the PRC for the Administration of Advance Rulings (《中华人民共和国海关预裁定管理暂行办法》), General Administration of Customs (GACC) Order No. 236: adopted at the GACC executive meeting on 12 December 2017, promulgated on 26 December 2017, effective 1 February 2018, signed by Minister Yu Guangzhou. It is made under the Customs Law and the international treaties and agreements to which China is a party, implementing China’s advance ruling obligation under the WTO Trade Facilitation Agreement. Its purpose is to promote trade security and facilitation, optimise the business environment and enhance the predictability of import and export activity for enterprises. Implementing rules sit in GACC Announcement No. 14 of 2018.

Article 2: before goods are actually imported or exported, Customs shall, on the application of an applicant, make an advance ruling on customs matters related to that applicant’s actual import and export activity.

The Four Rulable Categories

Article 3 confines rulings to four categories:

  1. Commodity classification of import and export goods;
  2. Origin or originating qualification of import and export goods;
  3. Dutiable-value elements and valuation methods for imported goods — expressly royalties, commissions, freight and insurance, and special relationship between buyer and seller, plus other elements relevant to determining customs value;
  4. Other customs matters prescribed by the GACC.

One Application Form may contain only one category: classification and valuation questions need two filings.

Who May Apply, and Where

Article 4 limits standing to a foreign trade operator connected to the actual trade and registered with Customs; the supporting announcement narrows this to the consignee of imported goods or the consignor of exported goods. An overseas parent, foreign supplier or broker cannot file in its own name.

Article 7 sets timing and venue: file three months before the intended import or export, with the directly-subordinate Customs of the applicant’s place of registration (注册地直属海关), not the port of entry. Filing inside three months is allowed in special circumstances with justified reasons; Announcement No. 14 of 2018 identifies two — force majeure or a policy adjustment leaving less than three months before actual trade, and an applicant registered with Customs under three months.

The Statutory Clocks

  • Acceptance — 10 days from receipt of the application and materials, with a Decision on Acceptance or Non-Acceptance issued.
  • Correction — 5 days from the Notice of Correction, issued as a one-off notice where materials do not comply. That period is excluded from the limit above, and failure to correct on time is treated as no application.
  • Supplementary materials — 5 days from the notice, where Customs asks for more.
  • Decision — 60 days from acceptance. Time needed for laboratory testing, inspection, appraisal, expert argumentation or other means of establishing the facts is excluded.
  • No fee.

Documents in play: decisions on acceptance and non-acceptance, the Notice of Correction, the Advance Ruling Decision, the Notice of Supplementary Materials, the Decision to Terminate and the Notice of Revocation.

Confidentiality and Publication

Article 6 lets an applicant needing commercial-secret protection make a written request itemising the specific content, upon which Customs assumes a confidentiality obligation under the relevant national rules. Protection is not automatic. Apart from commercial secrets, Customs publishes ruling content via its website and other channels — assume the classification reasoning becomes visible to competitors.

Extension: GACC Announcement No. 32 of 2024

Under the GACC Announcement on Matters Concerning the Implementation of Advance Ruling Extension (GACC Announcement No. 32 of 2024), the original applicant may ask the issuing Customs to extend the decision’s validity, provided the category of customs matter, the basic information of the goods and the ruling matters covered are unchanged. The window is 30 to 90 days before the expiry date; miss it and you start over.

How to File

Two channels: the China International Trade Single Window (www.singlewindow.cn) — Business Applications → Port Enforcement Declaration → Goods Declaration → Customs Affairs Contact Sheet; and the “Internet + Customs” platform (online.customs.gov.cn) — Duty and Tax Business → Commodity Classification Advance Ruling. Progress can be checked via the Single Window, “Internet + Customs” and China E-Port.

For a classification ruling the materials are the Application Form, the import/export order (contract) or letter of intent, the confidentiality statement, and materials describing the goods. Article 5 requires foreign-language materials to carry a compliant Chinese translation, and makes the applicant legally responsible for their authenticity, accuracy, completeness and standardisation.

What Each Ruling Type Is Worth to an FIE

Classification locks the HS code, and with it the duty rate, import VAT and consumption tax treatment, and whether an import licence or certification attaches to that code.

Origin determines whether goods qualify as originating under RCEP or another FTA, and so whether the preferential rate applies — decisive when production shifts between Southeast Asian sites and China.

Valuation maps directly onto multinational tax exposure. Whether a royalty paid to an overseas licensor enters the dutiable value, and whether a special relationship between buyer and seller has influenced the transaction price, are the two most contested valuation issues for FIEs in China, with commissions and freight/insurance close behind. Since these terms come from group transfer pricing policy, a ruling settles the argument in advance.

Where It Sits Alongside AEO and Two-Step Declaration

An advance ruling gives ex ante certainty on the duty determination; AEO certification gives credit-based facilitation; two-step declaration gives clearance speed. They stack — see our overviews of import-export clearance, two-step declaration and AEO certification.

Risks, Limits and a Practical Checklist

The decision binds both sides: within its validity the applicant must declare identical goods accordingly, and Customs must apply it. If the basic information of the goods changes — specification, formulation, function or material — the ruling ceases to apply. False materials carry legal liability and expose the ruling to revocation, and publication means competitor exposure must be assessed before filing.

Operationally, the China-registered importer or exporter of record files with the directly-subordinate Customs of its place of registration. New product introduction, supply chain switching, production relocation (for example moving output out of Southeast Asia) and any change of licensor or royalty structure should start at least three months ahead. Split classification, origin and valuation into separate applications; translate technical data sheets and licence agreements into compliant Chinese; file the confidentiality statement in writing and itemised; diary the extension window; and quote the Advance Ruling Decision number on the declaration so the ruling reaches the entry.

中国海关预裁定制度实操：外资企业如何在实际进出口前锁定商品归类、原产地与完税价格要素

为什么预裁定是口岸上最划算的确定性

对于向中国进口的外资企业而言，到岸成本取决于海关的三项认定：商品归类（HS编码）、原产地及优惠税率适用资格、完税价格。三者通常只有在报关之后才落定——而此时货物已抵达口岸，任何分歧都以价格质疑、补税或归类争议的形式爆发。预裁定制度颠倒了这一顺序。

制度依据：海关总署令第236号

该制度由《中华人民共和国海关预裁定管理暂行办法》（海关总署令第236号）规范：2017年12月12日经海关总署署务会议审议通过，2017年12月26日公布，自2018年2月1日起施行，由署长于广洲签发。其依据为《海关法》以及我国缔结或者加入的有关国际条约、协定，实质上落实WTO《贸易便利化协定》项下的预裁定义务。立法目的为促进贸易安全与便利，优化营商环境，增强企业对进出口贸易活动的可预期性。配套实施规范为《海关总署关于实施〈中华人民共和国海关预裁定管理暂行办法〉有关事项的公告》（2018年第14号）。

第二条：在货物实际进出口前，海关应申请人的申请，对其与实际进出口活动有关的海关事务作出预裁定。

可申请的四类事项

第三条将预裁定限定为四类事项：

  1. 进出口货物的商品归类；
  2. 进出口货物的原产地或者原产资格；
  3. 进口货物完税价格相关要素、估价方法——明确包括特许权使用费、佣金、运保费、特殊关系，以及其他与审定完税价格有关的要素；
  4. 海关总署规定的其他海关事务。

一份《预裁定申请书》应当仅包含一类海关事务：归类问题与完税价格问题需分别提出两份申请。

谁可以申请、向谁申请

第四条限定申请资格：申请人应当是与实际进出口活动有关、并且在海关注册登记的对外贸易经营者；配套公告口径进一步收窄为进口货物收货人或者出口货物发货人。境外母公司、境外供应商或报关行不能以自身名义申请。

第七条规定时点与受理机关：应当在货物拟进出口3个月之前，向其注册地直属海关提出，而非向进境口岸海关提出。有特殊情况并有正当理由的，可以在3个月内提出；2018年第14号公告明确两种情形——因不可抗力或政策调整原因造成申请时间距实际进出口时间少于3个月；申请企业在海关注册时间少于3个月。

法定时限

  • 受理——10日：自收到申请书及相关材料之日起10日内决定是否受理，制发《受理决定书》或《不予受理决定书》。
  • 补正——5日：材料不符合规定的一次性告知补正；申请人应当自收到《补正通知书》之日起5日内补正。补正期间不计入前述期限，未按期补正的视为未提出申请。
  • 补充材料——5日：海关要求补充材料的，申请人应当自收到通知之日起5日内提交。
  • 决定——受理之日起60日：需要通过化验、检测、鉴定、专家论证或者其他方式确定有关情况的，所需时间不计入该期限。
  • 不收费。

文书体系包括：受理决定书、不予受理决定书、补正通知书、预裁定决定书、补充材料通知书、终止预裁定决定书、预裁定决定撤销通知书。

商业秘密与公开

第六条规定，申请人需要海关保守商业秘密的，应当以书面方式提出并列明具体内容，海关按照国家有关规定承担保密义务。保护并非自动获得。除涉及商业秘密的内容外，海关将通过网站等方式公开预裁定决定内容——应假定归类论证逻辑可能为竞争对手所见。

展期：海关总署公告2024年第32号

依据《海关总署关于实施海关预裁定展期等有关事项的公告》（海关总署公告2024年第32号），在《预裁定决定书》所涉海关事务类别、商品基本信息、预裁定事项等内容未发生变化的前提下，原申请人可向制发海关提出针对该决定书有效期的展期申请。窗口为有效期截止日前30日至90日内；错过窗口只能重新申请，并重新经历60日审理周期。

申请渠道

两条渠道：中国国际贸易”单一窗口”（www.singlewindow.cn）——业务应用—口岸执法申报—货物申报—海关事务联系单；”互联网+海关”一体化网上办事平台（online.customs.gov.cn）——税费业务—商品归类预裁定。企业可通过单一窗口、”互联网+海关”以及中国电子口岸查询办理情况。

归类预裁定的申请材料为：《预裁定申请书》、进出口订单（合同）或者进出口意向书、保密声明、介绍进出口商品的有关材料。第五条要求外文材料须同时提交符合海关要求的中文译本，并由申请人对材料的真实性、准确性、完整性、规范性承担法律责任。

三类预裁定对外资企业的商业价值

归类预裁定锁定HS编码，也就锁定了适用税率、进口环节增值税与消费税处理，以及该编码是否附带进口许可证或认证等监管条件。

原产地预裁定确定货物是否符合RCEP或其他自贸协定项下的原产资格，从而决定能否适用优惠税率——在产能于东南亚与中国之间转移时尤为关键。

完税价格预裁定与跨国集团的税务敞口关联最直接。支付给境外许可方的特许权使用费是否计入完税价格，以及买卖双方之间的特殊关系是否影响成交价格，是外资企业在中国估价争议中最集中的两个问题，佣金与运保费处理紧随其后。由于这些条款恰由集团转让定价政策设定，预裁定可事先定分止争。

与 AEO、两步申报的关系

三者是不同工具：预裁定提供征税认定层面的事前确定性；AEO认证提供信用便利；两步申报提供通关效率。三者可叠加使用——可参阅本站进出口清关总览、两步申报与AEO认证相关文章。

风险、边界与实操清单

预裁定决定书具有双向约束力：在有效期内，申请人对相同货物应按其申报，海关亦应据此执行。若商品基本信息发生变化——规格、配方、功能或材质——则预裁定不再适用。提交虚假材料将承担法律责任，并可能导致决定被撤销；公开机制则意味着申报前必须评估对竞争对手的信息暴露。

操作层面：由中国境内注册的进口方或出口方作为申请主体，向其注册地直属海关提出。新品导入、供应链切换、产地转移（如将产能移出东南亚），以及许可方或特许权使用费结构变更，均应至少提前3个月启动。归类、原产地与完税价格须拆分为独立申请；技术规格书与许可协议须译为符合要求的中文；保密声明应以书面、逐项列明方式提交；将展期窗口写入日历；并在报关单相应栏目填报《预裁定决定书》编号，确保裁定被真正适用于本票报关。

Sources

Bonded Logistics / 保税物流

Bonded inspection pilot outside comprehensive bonded zones

  • China launched a bonded inspection pilot outside comprehensive bonded zones on 2 July 2026. 中国于2026年7月2日启动了综合保税区外的保税检测试点。
  • The 2026 measures support high-tech, high-value bonded inspection inside comprehensive bonded zones under a positive-list approach. 2026年的措施以正面清单方式，支持综合保税区内高技术、高价值保税检测业务。
  • Consumable materials imported for testing may be written off based on actual testing consumption. 检测用进口消耗性物料可按实际耗用据实核销。
  • Domestic export products and parts may enter bonded zones for inspection free of the used-machinery import ban. 国产出口产品及零部件进入保税区检测，可豁免旧机电进口禁令限制。
  • Bonded inspection helps foreign manufacturers build local after-sales and R&D service centres. 保税检测有助于外国制造商在华设立本地售后与研发服务中心。
  • The pilot complements the April 2026 State Council measures to upgrade and expand comprehensive bonded zones. 该试点与2026年4月国务院促进综保区扩能提质的措施形成配套。
  • No full customs duties are levied on test items while they remain under bond. 检测物品在保税状态下无需缴纳全额关税。

Bonded inspection pilot outside comprehensive bonded zones | 综合保税区外保税检测试点

Overview

On 2 July 2026, the General Office of the Ministry of Commerce (MOFCOM) and the General Office of the General Administration of Customs (GACC) issued the *Notice on Launching the Pilot for Bonded Inspection Outside Comprehensive Bonded Zones* (《关于开展综合保税区外保税检测试点工作的通知》). The pilot lets qualifying foreign manufacturers and service providers conduct bonded inspection activities—examining, testing and calibrating goods—without those items being physically inside a comprehensive bonded zone (CBZ), while still enjoying bonded (duty-suspended) treatment.

This article explains the pilot, how it fits with the April 2026 State Council measures on CBZ upgrading, and what it means for foreign investors building after-sales and R&D centres in China.

What is bonded inspection?

Bonded inspection means imported goods used for inspection, testing, calibration or after-sales service can be stored and handled under bond—that is, customs duties and import VAT are suspended rather than paid up front, as long as the items remain within a supervised bonded arrangement. When the items are re-exported or otherwise disposed of in line with customs rules, no duty is ultimately levied; only if they are released into the domestic market do normal duties apply.

Traditionally, bonded inspection in China was confined to the geographic boundaries of a comprehensive bonded zone. The July 2026 pilot extends the bonded treatment outside the zone fence for qualifying inspection operations.

The July 2026 pilot: scope and logic

The MOFCOM/GACC notice establishes a controlled pilot that:

  • Authorises bonded inspection outside CBZ boundaries for approved enterprises and locations.
  • Keeps the items under customs supervision through inventory and process tracking, not physical zone walls.
  • Targets foreign manufacturers that need local inspection, repair, calibration and after-sales service capacity but do not want to pay full duties on every test unit, fixture or sample.

For a foreign investor, the practical benefit is the ability to set up an in-country inspection or service centre in a normal industrial park or自有 facility, while still enjoying bond treatment on the goods moving through it.

The April 2026 State Council measures (complement)

The pilot is the external counterpart to domestic CBZ reforms. On 14 April 2026, the State Council issued *Several Measures to Promote the Capacity-Building and Quality Upgrade of Comprehensive Bonded Zones* (国办函〔2026〕40号). Its relevant points:

  • Supports high-tech, high-value bonded inspection inside CBZs under a positive-list approach (eligible categories are listed; everything on the list qualifies).
  • Allows consumable materials imported for testing to be written off based on actual consumption rather than rigid per-unit accounting.
  • Permits domestic export products and parts to enter CBZs for inspection, free of the used-machinery import ban that would otherwise block returned or re-imported equipment.

Together, the April measures widen what can happen *inside* zones, and the July pilot pushes bonded inspection *outside* them.

Key operational reliefs

ReliefWhereEffect
Positive-list bonded inspectionInside CBZHigh-tech/high-value testing eligible by list
Consumption-based write-offInside CBZTest consumables settled on actual use
Used-machinery ban waiverInside CBZDomestic export goods inspected without ban
Bonded inspection outside zoneOutside CBZ (pilot)In-country centres get bond treatment

Why foreign manufacturers should care

  1. Local after-sales without duty penalty. A foreign OEM can hold spare parts, samples and test units in China for service work without paying duties on every item, as long as they stay under bond.
  2. R&D and calibration centres. Testing and calibration of imported components for product development can proceed locally, speeding time-to-market.
  3. Reverse-flow flexibility. Domestic-produced goods sent abroad and returned for inspection are not trapped by the used-machinery import restriction when handled inside a CBZ.
  4. Site choice. The outside-zone pilot means you are not forced to locate inside a CBZ fence to get bonded inspection; a suitable普通 facility may qualify.

Compliance essentials

  • Items under bond must remain traceable; expect inventory, usage and re-export reporting to customs.
  • Consumable write-off requires documented actual consumption—keep testing records.
  • Released-to-market items trigger normal duty and VAT; separate bonded and domestic flows clearly.
  • Pilot eligibility and locations are designated—confirm your site and product category are covered before relying on it.

Related reading

  • GACC rules on bonded zones and supervised processing
  • MOFCOM guidance on trade-in-services and inspection pilots
  • State Council measures on comprehensive bonded zone upgrading

Sources

  • State Council — 国办函〔2026〕40号《关于促进综合保税区扩能提质的若干措施》(2026-04-14)
  • Ministry of Commerce (MOFCOM) — homepage; note the 2026-07-02 MOFCOM/GACC notice on the bonded-inspection pilot outside comprehensive bonded zones by title

综合保税区外保税检测试点

概述

2026年7月2日，商务部办公厅与海关总署办公厅联合发布《关于开展综合保税区外保税检测试点工作的通知》。该试点允许符合条件的外国制造商与服务机构在综合保税区（综保区）物理范围之外开展保税检测活动——即对货物进行检验、测试与校准——同时仍享受保税（暂缓征税）待遇。

本文说明该试点的内容、其与2026年4月国务院综保区扩能提质措施的配套关系，以及对外国投资者在华设立售后与研发中心的意义。

什么是保税检测？

保税检测是指用于检验、测试、校准或售后服务的进口货物，可在保税状态下存储与处理——即在海关监管安排下，关税与进口环节增值税暂缓缴纳而非先期付清。只要物品留在受监管的保税安排内，最终复出口或按海关规定处置时即不征税；仅当物品放行进入国内市场时，才按正常规定征税。

传统上，中国的保税检测被限制在综合保税区的地理边界之内。2026年7月试点将保税待遇延伸至区外，适用于符合条件的检测业务。

2026年7月试点：范围与逻辑

商务部与海关总署的通知确立了一项受控试点：

  • 对获批企业与场所，授权在综保区区外开展保税检测。
  • 通过库存与流程追踪（而非物理区围栏）使物品处于海关监管之下。
  • 面向需要在本地具备检测、维修、校准与售后能力，又不希望为每台检测样机、工装或样品缴纳全额关税的外国制造商。

对外国投资者而言，实际好处是能够在普通工业园或自有场所设立在岸检测或服务中心的，同时就流经其中的货物享受保税待遇。

2026年4月国务院措施（配套）

该试点是区内改革的区外对应安排。2026年4月14日，国务院发布《关于促进综合保税区扩能提质的若干措施》（国办函〔2026〕40号），相关要点包括：

  • 以正面清单方式，支持综保区内高技术、高价值保税检测（清单内品类即符合条件）。
  • 允许检测用进口消耗性物料按实际耗用据实核销，而非僵化的逐件核算。
  • 允许国产出口产品及零部件进入综保区检测，豁免原本会限制退回或复进口设备的旧机电进口禁令。

综上，4月措施放宽了区内可从事的业务，7月试点则将保税检测推向区外。

关键操作便利

便利适用地效果
正面清单保税检测综保区内高技术/高价值检测按清单准入
按耗用核销综保区内检测耗材按实际用量结算
旧机电禁令豁免综保区内国产出口货物检测不受禁令限制
区外保税检测综保区外（试点）在岸中心享受保税待遇

为何外国制造商应关注

  1. 本地售后免关税惩罚。 外国整机厂可在华持有备件、样机与检测单元用于服务工作，只要保持保税状态，无需对每件物品缴税。
  2. 研发与校准中心。 为产品开发而对进口零部件进行的测试与校准可在本地进行，加快上市速度。
  3. 逆向流转灵活性。 国产货物出境后回流入区检测的，在综保区内处理时不受旧机电进口限制掣肘。
  4. 选址自由。 区外试点意味着不必被迫选址在综保区围栏内才能获得保税检测，合适的普通场所亦可能符合条件。

合规要点

  • 保税物品须保持可追溯；预期需向海关报送库存、使用与复出口情况。
  • 耗材核销需有实际耗用记录支撑——妥善留存检测台账。
  • 放行进入市场的物品将触发正常关税与增值税；须清晰区分保税与国内流转。
  • 试点资格与场所为指定制——在依赖该政策前，先确认所在场所与产品品类是否在列。

相关阅读

  • 海关总署综保区及保税监管加工规则
  • 商务部服务贸易与检测试点指引
  • 国务院综保区扩能提质措施

来源

  • 国务院 — 国办函〔2026〕40号《关于促进综合保税区扩能提质的若干措施》（2026-04-14）
  • 商务部 — 官网；关于2026-07-02商务部/海关总署综保区外保税检测试点通知，以标题为准
Bonded Logistics / 保税物流

Comprehensive Bonded Zone Reforms Rolled Out to Type B Bonded Logistics Centres: The 2026 Expansion and What It Means

  • In May 2026 the General Administration of Customs issued a notice extending the comprehensive bonded zone (CBZ) reform measures to bonded logistics centres (Type B), and in August 2026 the first pilot transactions — including “optimised gate-registration cargo management” and “cargo classified supervision” — were completed in Jiangxi and Shandong.
    2026 年 5 月海关总署印发通知，将综合保税区改革措施推广至保税物流中心（B 型）；2026 年 8 月，江西龙南、山东济宁等地完成首批落地业务——包括”优化卡口登记货物管理”与”货物按状态分类监管”。
  • The GACC announced 23 new reform measures for comprehensive bonded zones on 16 August 2026, covering inspection and quarantine optimisation, simplified release-from-supervision procedures for production equipment, tiered gate management, better return-goods supervision and an expanded bonded-repair catalogue.
    2026 年 8 月 16 日海关总署宣布对综保区推出 23 条新改革举措，涵盖检验检疫模式优化、简化生产用设备解除监管手续、卡口分类分级管理、优化境外退运货物监管与扩大保税维修目录。
  • For logistics and manufacturing companies, the practical effect is that Type B centres can now offer functions previously reserved for comprehensive bonded zones, including goods-by-status classified supervision and streamlined gate registration, cutting logistics cost and entry time.
    对物流与制造企业，实际效果是 B 型中心现可提供此前综保区专属的功能，包括货物按状态分类监管与简化卡口登记，降低物流成本并缩短入区时间。
  • The bonded-repair reform allows domestic export products and parts to enter a CBZ for repair and re-export without the former positive-list and used-machinery import catalogue restrictions, supporting global after-sales service networks.
    保税维修改革允许国内出口产品及零配件进入综保区维修后复运出境，不再受综保区维修产品正面目录和禁止进口旧机电产品目录限制，支撑企业依托国内产能建立全球售后服务体系。
  • Customs also issued Announcement No. 121 of 2026 (17 August) and No. 123 of 2026, deleting references to “solid waste usable as raw material” in the Yangshan and Yangpu special-zone rules to align with the Ecological Environment Code.
    海关总署 2026 年 8 月还发布第 121 号、123 号公告，删除洋山特殊综保区与洋浦保税港区监管办法中”可用作原料的固体废物”相关表述，与《生态环境法典》衔接。
  • Foreign-invested manufacturers with bonded-zone operations should review their logistics structure against the expanded function set and the new 23-measure framework before the year end.
    有保税业务的外资制造商应在年内对照扩展后的功能集合与 23 条新框架，重新审视其物流结构。

Comprehensive Bonded Zone Reforms Rolled Out to Type B Bonded Logistics Centres: The 2026 Expansion and What It Means | 综合保税区改革向 B 型保税物流中心推广：2026 年的扩展及其意义

The reform sequence in 2026

China’s special customs supervision zones have been through an intense year of policy recalibration. In April 2026 the State Council’s General Office forwarded the GACC’s Measures for Promoting the Expansion and Quality Upgrade of Comprehensive Bonded Zones (Guobanhan [2026] No. 40), which set out 24 reform measures in four areas — what the GACC summarises as “four conversions, four upgrades”. In May 2026 the GACC followed with a notice extending the CBZ reform measures to bonded logistics centres (Type B), so that facilities outside the 161 CBZs can also use the convenience measures. On 16 August 2026 the GACC announced a further 23 measures at a regular press briefing, focusing on policy supply, function expansion, procedure simplification, process optimisation and institutional improvement. And in the same month, Announcements No. 121 and No. 123 of 2026 cleaned up the Yangshan special comprehensive bonded zone and Yangpu bonded port area rules to align with the Ecological Environment Code. For logistics and manufacturing operators, the message is clear: the functions of China’s bonded infrastructure are being both deepened and extended beyond the CBZ fence.

The 23 new measures announced on 16 August

The August measures address the practical bottlenecks that operators feel daily. On procedures: inspection and quarantine working models are adjusted and optimised; release-from-supervision procedures for production-use equipment are simplified; gate management moves to a classified, tiered model; and supervision of returned goods from abroad is improved, with a lower share of on-site and documentary investigations. On cargo flows: the logic of verifying goods entering and leaving the zone is optimised to support consolidated cargo of multiple types; the “one document, multiple vehicles” flow is streamlined, allowing certain cargo to be declared as a whole and delivered in batches, with single-vehicle entry and exit; and returning-goods supervision is made more flexible. On functions and business formats: the bonded-repair catalogue will be dynamically adjusted to bring in more high-technology, high-value-added, environmentally compliant low-risk products; CBZs may carry out bonded-training businesses for aviation flight simulators and large medical equipment; and duty-free shop goods may be imported from abroad through CBZs, connecting duty-free and bonded operations.

The Type B rollout: what actually happened on the ground

The extension to bonded logistics centres (Type B) is the reform most directly relevant to companies using logistics centres rather than full CBZs. In August 2026 the first pilot transactions were completed: at Longnan Bonded Logistics Centre in Jiangxi, a truck loaded with packaging materials passed through the “gate-registration cargo channel” with simplified declaration — the first “optimised gate-registration cargo management” transaction for a Type B centre in the province; at Jining High-tech Bonded Logistics Centre in Shandong, the “cargo classified supervision” business was formally launched, the first Type B centre in the province to offer it, with a container of 25 pallets of battery cells entering through the gate and 6,726 tonnes of goods entering in the first ten days. For operators, these two cases demonstrate the practical content of the rollout: simplified gate declarations (previously requiring line-by-line item codes and commodity codes), automatic gate lifting on licence-plate recognition, and the ability to segregate bonded, non-bonded and tax-paid goods in one warehouse, which materially improves warehouse utilisation and reduces logistics cost.

The bonded-repair opening

One of the highest-value changes, both in the April measures and the August announcements, is the bonded-repair reform. Under the new framework, domestic export products and parts may enter a comprehensive bonded zone for repair and re-export without the previous restrictions of the CBZ repair positive list and the catalogue of prohibited imported used machinery. This is a direct enabler of global after-sales service: a manufacturer can maintain its global service network from a China-based CBZ, receiving goods back for repair and re-exporting them, rather than running multiple regional repair centres. Combined with the bonded re-manufacturing business already operating in ports such as Tianjin Port and the expansion of the repair catalogue, the reform gives foreign-invested manufacturers a clear reason to consolidate repair and re-manufacturing activity in a CBZ or Type B centre.

What the Ecological Environment Code clean-up changed

Announcements No. 121 and No. 123 of 2026, both dated 17 August 2026, are technical but worth noting: they delete references to “solid waste usable as raw material” in the Yangshan special comprehensive bonded zone supervision measures (2019 No. 170) and the Yangpu bonded port area measures (2020 No. 73), and align three other documents (including the bonded-repair and CBZ bonded-R&D rules) with the domestic solid-waste management framework under the Ecological Environment Code, which took effect on 15 August 2026. For operators, the practical point is that solid-waste related to bonded operations is now governed by the unified domestic solid-waste regime, and any business previously relying on the “usable as raw material” route should re-check its compliance path.

Practical implications for foreign-invested manufacturers

For foreign-invested manufacturers using bonded logistics, the 2026 package calls for a structured review. First, map your logistics footprint against the full function set now available in CBZs and Type B centres — classified supervision, consolidated cargo, bonded training, duty-free-bonded connection and the expanded repair catalogue. Second, if you currently use only an ordinary warehouse or a Type B centre, assess whether upgrading to additional bonded functions reduces duty and VAT cash flow or shortens lead times. Third, for after-sales service, quantify the benefit of a China-based bonded repair hub versus offshore repair centres, including the re-export and return-goods rules. Fourth, if your operations involve any solid-waste streams, verify compliance under the unified domestic regime. Fifth, watch the GACC’s “one measure at a time, as each matures” implementation: further announcements and system upgrades are expected through late 2026, and early movers tend to capture the operational advantage.

Outlook

The 2026 reforms consolidate China’s bonded infrastructure as a serious logistics platform for regional and global supply chains. The direction of travel is unmistakable: simplify procedures, expand functions, extend CBZ benefits to Type B centres and connect bonded operations with duty-free and re-manufacturing. For companies that operate in or near China’s special customs supervision zones, the question is no longer whether to use bonded logistics, but how deeply to integrate it into the supply chain before the next wave of measures lands.

Sources

综合保税区改革向 B 型保税物流中心推广：2026 年的扩展及其意义

2026 年的改革序列

中国的海关特殊监管区域经历了密集的政策重校之年。2026 年 4 月，国务院办公厅转发海关总署《关于促进综合保税区扩能提质的若干措施》（国办函〔2026〕40 号），从四个方面提出 24 项改革举措——海关总署概括为”四转四提升”。2026 年 5 月，海关总署再发通知，将综保区改革措施推广至保税物流中心（B 型），使 161 个综保区之外的中心也能享受便利措施。2026 年 8 月 16 日，海关总署在例行记者通报会上宣布再推 23 条举措，聚焦政策供给、功能拓展、手续简化、流程优化与制度健全。同月，2026 年第 121 号、123 号公告清理洋山特殊综保区与洋浦保税港区监管办法，与《生态环境法典》衔接。对物流与制造经营者，信息明确：中国保税基础设施的功能正同时深化并延伸到综保区围网之外。

8 月 16 日宣布的 23 条新举措

8 月举措直击经营者日常感受的瓶颈。程序方面：调整优化检验检疫作业模式；简化生产用设备解除监管手续；实施卡口分类分级管理；优化境外退运货物监管，降低现场调查和书面调查比例。货物流动方面：优化进出综保区货物核放逻辑，支持多类型货物集拼入出区；优化”一票多车”流程，允许特定货物整报分送、单车进出区；退运货物监管更灵活。功能业态方面：推动保税维修目录动态调整，纳入更多高技术、高附加值、符合环保要求的低风险产品；支持综保区开展航空飞行模拟器、大型医疗设备保税培训；允许免税店货物经综保区从境外进口，促进免税保税衔接。

B 型推广：实地发生了什么

对使用物流中心而非完整综保区的企业，向保税物流中心（B 型）的推广是最直接相关的改革。2026 年 8 月首批试点业务落地：江西龙南保税物流中心，一辆满载包装材料的货车经”卡口登记货物通道”快速验放入区——全省首票 B 型中心”优化卡口登记货物管理”业务；山东济宁高新保税物流中心”货物按状态分类监管”业务正式落地，成为省内首家开通该业务的 B 型中心，25 板电芯集装箱经卡口入区，落地前 10 天入区货物 6726 吨。对经营者，两个案例展示了推广的实质内容：简化卡口申报（此前须逐项填报料号、商品编码等要素）、车牌识别自动抬杆、在一个仓库内分状态存放保税、非保税与已完税货物——实质改善仓储利用率并降低物流成本。

保税维修的开放

无论 4 月措施还是 8 月公告，价值最高的变化之一是保税维修改革。新框架下，国内出口产品及零配件可进入综保区维修后复运出境，不再受综保区维修产品正面目录与禁止进口旧机电产品目录限制。这是全球售后服务的直接支撑：制造商可从中国综保区维护全球服务网络，回收产品维修后复运出境，而无须运营多个区域维修中心。叠加天津港等口岸已开展的保税再制造业务与维修目录扩大，改革给外资制造商一个明确理由把维修与再制造活动整合进综保区或 B 型中心。

《生态环境法典》清理改变了什么

2026 年第 121 号、123 号公告（均为 2026 年 8 月 17 日）属技术性但值得注意：删除洋山特殊综保区监管办法（2019 年第 170 号）与洋浦保税港区监管办法（2020 年第 73 号）中”可用作原料的固体废物”表述，并把其余三份文件（含保税维修与综保区保税研发规则）与 2026 年 8 月 15 日施行的《生态环境法典》国内固体废物管理框架对齐。对经营者，实务要点是保税业务相关固体废物现按统一国内固体废物制度管理，此前依赖”可用作原料”通道的业务应重新核验合规路径。

对外资制造商的实操意义

对使用保税物流的外资制造商，2026 年政策包要求结构化审视。其一，把物流足迹对照综保区与 B 型中心现可获得的完整功能集合——分类监管、集拼、保税培训、免税保税衔接与扩大后的维修目录。其二，若目前仅用普通仓库或 B 型中心，评估增用保税功能能否改善关税与增值税现金流或缩短前置时间。其三，售后服务：量化以中国为基地的保税维修枢纽与海外维修中心之间的收益，含复运出境与退运规则。其四，业务含固体废物流的，按统一国内制度核验合规。其五，关注海关”成熟一项推进一项”的实施节奏：2026 年底前预计还有公告与系统升级，先行者通常占得运营先机。

展望

2026 年改革把中国保税基础设施巩固为区域与全球供应链的严肃物流平台。方向无可置疑：简化程序、扩展功能、把综保区红利延伸到 B 型中心、把保税业务与免税和再制造相连接。在海关特殊监管区域或其周边运营的企业，问题已不再是”是否使用保税物流”，而是”在下一波措施落地前把保税物流整合到供应链多深”。

Sources

Bonded Logistics / 保税物流

Bonded Maintenance in China’s Comprehensive Bonded Zones: The 2026 Capacity-Building Reform and the New “Boned-Repair-Reprocess” Model

  • In April 2026 the State Council General Office transmitted GACC’s “Several Measures to Promote the Capacity-Building and Quality Upgrade of Comprehensive Bonded Zones” (Guobanhan [2026] No. 40), a 24-measure top-level design for CBZs.
    2026年4月，国务院办公厅转发海关总署《关于促进综合保税区扩能提质的若干措施》（国办函〔2026〕40号），作为综合保税区的24项”顶层设计”改革文件。
  • Bonded maintenance (保税维修) is a flagship “bonded+” format: four batches of catalogues now cover 276 product categories, with the fourth batch adding 179 items such as communication base stations and automotive power batteries.
    保税维修是”保税+”新业态的旗舰方向：四批目录累计覆盖276类商品，第四批新增通信基站、汽车动力电池等179项。
  • A breakthrough removes the cap on domestic exported-goods after-sales repair: such work is no longer bound by the bonded-maintenance positive list or the banned imported used-machinery catalogue.
    一项突破解除了国产出口货物售后维修的限制：此类维修不再受保税维修正面清单及旧机电禁止进口目录约束。
  • The new “bonded-maintenance-remanufacturing” model lets repaired goods flow directly into in-zone processing for export, instead of being re-exported and re-imported.
    新”保税维修再生产”模式允许维修成品直接流转至区内加工出口，无需先复运出境再重新入区。
  • In 2025 CBZ maintenance import-export reached RMB 375.73 billion, up 3.2%; the 168 CBZs contributed 15.9% of national trade.
    2025年综保区维修进出口值达3757.3亿元、增长3.2%；全国168个综保区贡献了全国15.9%的外贸进出口。
  • FIEs use CBZ bonded maintenance for high-value after-sales service, supply-chain retention, and cost savings of up to 30% on inter-zone logistics.
    外商投资企业利用综保区保税维修开展高附加值售后服务、留住产供链，并在区间物流上节省最高30%成本。

Bonded Maintenance in China’s Comprehensive Bonded Zones: The 2026 Capacity-Building Reform and the New “Boned-Repair-Reprocess” Model | 综合保税区保税维修：2026年扩能提质改革与新”保税维修再生产”模式

Why this matters now

For foreign-invested enterprises (FIEs) that sell high-value machinery, electronics, and vehicles into global markets, after-sales repair has long been a structural headache. Under the old model, goods returned from overseas for repair had to be re-exported after the work was done — even when the repaired unit was destined to become an input for further in-zone processing. That “out-and-back-in” loop added customs declarations, warehousing, handling, and lead time, and in some cases it was simply prohibited by the used-machinery import ban.

In April 2026 the State Council General Office transmitted the General Administration of Customs’ (GACC) “Several Measures to Promote the Capacity-Building and Quality Upgrade of Comprehensive Bonded Zones” (Guobanhan [2026] No. 40). This is the second national top-level-design document for CBZs after the 2019 opinion (Guofa [2019] No. 3), and it bundles 24 reform measures into four themes. Bonded maintenance (保税维修), bonded inspection (保税检测), remanufacturing (再制造), cross-border e-commerce, and biomedicine R&D are explicitly named as the “bonded+” new formats the state wants to grow. For an FIE operating a regional service or manufacturing hub in China, the reform changes what is possible inside a CBZ and how cheaply it can be done.

The 24 measures in four themes

The 24 measures are organized around four shifts in how CBZs are expected to function:

  1. From single formats to “bonded+” diversification. Seven measures promote bonded maintenance, bonded inspection, remanufacturing, cross-border e-commerce, bonded training, biomedicine R&D linkage, and innovative biomedicine supervision.
  2. From trade orientation to national-strategy demand. Four measures cover off-site supervision of major-equipment industry chains, optimized management of key commodities, and differentiated conformity assessment.
  3. From “two ends out” to dual circulation. Seven measures support CBZ-port linkage, export-to-domestic sales, convenient out-of-zone movement of specific goods, optimized entrusted-processing supervision, simplified equipment out-of-zone procedures, expanded information mutual recognition, and optimized cross-border fund settlement.
  4. From perimeter fencing to smart, coordinated supervision. Six measures build a smart-supervision system, full-lifecycle management, joint incentives for trustworthy enterprises, better supporting services, an integrated service-management platform, and risk co-control.

The bonded-maintenance-related items sit chiefly in the first theme but are reinforced by the fourth (smart supervision) and the third (port linkage, fund settlement).

Bonded maintenance: scale and the catalogue

Bonded maintenance is described by Customs as a representative industry of “new quality productive forces” and a lever for upgrading industrial and supply chains. Since 2019, GACC, together with MOFCOM and the ecological-environment authority, has published four batches of the CBZ bonded-maintenance catalogue. As of early 2026 the catalogue covers 276 product categories and has driven nearly 240 projects implemented inside zones, supporting aviation, high-end equipment, and other industries. The fourth batch alone added 179 items — including communication base stations and automotive power batteries — signalling a clear intent to widen the scope.

In 2025, enterprises inside CBZs recorded maintenance import-export of RMB 375.73 billion, up 3.2% year on year. The 168 comprehensive bonded zones (out of 174 national special customs zones) handled RMB 7.2 trillion of import-export in 2025, up 8.2% and equal to 15.9% of national trade; in the first five months of 2026 they handled RMB 3.5 trillion, up 27.1% and 16.9% of national trade. Bonded maintenance is a small but fast-growing slice of that base.

The two breakthrough changes

Two changes in the 2026 measures are decisive for FIEs:

  • After-sales repair of domestically exported goods is de-restricted. Repair of a enterprise’s own exported electromechanical products, conducted in a “two ends out” model inside a CBZ, is no longer limited by the bonded-maintenance positive list or the catalogue of banned imported used machinery. This directly answers the overseas after-sales needs of Chinese-exported high-value products and helps stabilise supply chains.
  • The “bonded-maintenance-remanufacturing” model. Goods completed under bonded maintenance may now be used for in-zone processing whose output is for direct export. Previously, repaired products had to be re-exported in the direction they came from; if further processing was needed, they had to be re-exported and then re-declared into the zone under processing trade — a costly, slow round trip. The new model closes the loop as “overseas return — repair — reprocess — re-export.”

Local practice already confirms the benefit. At Huangpu CBZ in May 2026, a digital-technology firm moved repaired LCD screens straight from its repair workshop to its own processing line; it reported roughly 30% cost savings and 50% shorter lead times. In July 2026, Wuzhou CBZ in Guangxi logged the region’s first bonded-maintenance-remanufacturing order: repaired LCD screens flowed in-zone to another company for bonded processing, saving about RMB 20,000 per batch and seven days of material周转.

How an FIE uses CBZ bonded maintenance

Common FIE applications:

  • Global after-sales hub. Hold returned overseas units bonded, repair them, and re-export — deferring duty and VAT and avoiding the used-machinery import ban for genuine repair.
  • Repair-to-reprocess. Use repaired units as inputs for in-zone manufacturing destined for export, cutting the round-trip declaration.
  • Remanufacturing. Expanded scope lets more product types be restored to like-new condition inside the zone.
  • Aviation and high-end equipment servicing. Established catalogue items (e.g., aircraft components) support MRO clusters in zones such as those serving aerospace supply chains.

These uses retain high-value service activity onshore, improve customer lead times, and reduce working capital tied up in redundant declarations.

Compliance essentials

  • Confirm catalogue coverage. Verify the product is in the bonded-maintenance catalogue; for domestically exported self-produced goods, the de-restriction applies, but other goods still need catalogue status.
  • Register and file the process. Enterprises apply to the directly-appointed Customs house, complete filing, system debugging, and clearance testing, as Wuzhou and Huangpu did.
  • Keep systems connected. Smart supervision expects production and WMS data to be open to or interfaced with Customs systems.
  • Respect export destination. Reprocessed outputs under the new model are for direct export; divergence from the declared flow is a violation.
  • Watch the directory expansion. MOFCOM has signalled the catalogue will keep widening and be replicated to FTZs, so monitor updates.

Related reading

See our articles on comprehensive bonded zones, bonded logistics centres (Type B), and import-export clearance for the fuller customs picture.

综合保税区保税维修：2026年扩能提质改革与新”保税维修再生产”模式

为何当下重要

对于向全球市场销售高价值机械、电子和车辆产品的外商投资企业而言，售后维修长期是结构性难题。在旧模式下，从海外退回维修的货物即便要作为区内进一步加工的投入，也须在完成维修后复运出境——”出区再入区”的循环增加了报关、仓储、装卸与时效成本，某些情形更受旧机电禁止进口目录限制而无从开展。

2026年4月，国务院办公厅转发海关总署《关于促进综合保税区扩能提质的若干措施》（国办函〔2026〕40号）。这是继2019年《关于促进综合保税区高水平开放高质量发展的若干意见》（国发〔2019〕3号）之后国家出台的第二个综保区”顶层设计”文件，将24项改革措施归为四大主题。保税维修、保税检测、再制造、跨境电商、生物医药研发被明确列为要培育的”保税+”新业态。对于在中国运营区域服务或制造枢纽的外商投资企业，此次改革改变了区内可做之事及其成本。

24项措施的四类主题

24项措施围绕综保区功能定位的四个转变展开：

  1. 从单一业态向”保税+”多元转变。 七项措施促进保税维修、保税检测、再制造、跨境电商、保税培训、生物医药研发联动及创新生物医药监管。
  2. 从外贸导向向服务国家战略需求转变。 四项措施涵盖重大技术装备产业链异地监管、优化重点商品管理、差异化合格评定。
  3. 从”两头在外”向双循环转变。 七项措施支持综保区与口岸联动、出口转内销、特定货物便捷出区、优化委托加工监管、简化设备出区手续、扩大信息互通互认、优化跨境资金结算。
  4. 从围网管理向数智化、协同化转变。 六项措施建设智慧监管体系、全生命周期管理、守信联合激励、提升配套服务水平、建设综合服务管理平台、强化风险联防联控。

与保税维修相关的条款主要落在第一主题，并由第四主题（智慧监管）与第三主题（口岸联动、资金结算）强化。

保税维修：规模与目录

海关将保税维修定位为”新质生产力”的代表性产业，也是提升产业链供应链能级的重要抓手。自2019年以来，海关总署会同商务部、生态环境主管部门已公布四批综保区保税维修目录。截至2026年初，目录累计覆盖276类商品，带动近240个项目在区内实施，支撑航空、高端装备等产业。仅第四批即新增通信基站、汽车动力电池等179项，显示出明确扩围意图。

2025年，综保区内企业实现维修进出口值3757.3亿元、同比增长3.2%。全国168个综保区（占174个海关特殊监管区域的主体）2025年实现进出口7.2万亿元、增长8.2%，占全国15.9%；2026年前5个月实现进出口3.5万亿元、增长27.1%，占全国16.9%。保税维修是其中规模不大但增长迅速的一块。

两项突破性变化

2026年措施中有两项变化对外商投资企业具有决定性意义：

  • 国产出口货物售后维修解限。 企业在综保区内以”两头在外”方式开展自产出口机电产品保税维修，不受综保区维修产品目录和禁止进口的旧机电产品目录限制。这直接回应了国产高价值产品境外售后需求，有助于稳定产供链。
  • “保税维修再生产”模式。 完成保税维修的成品现可用于以直接离境出口为目的的区内生产加工。此前，维修成品须按来源方向复运出境；如需进一步加工，须先复运出境再以加工贸易方式重新报关入区——成本高、耗时长。新模式打通”境外退回—维修—再生产—复出口”闭环。

地方实践已印证成效。2026年5月，黄埔综保区内一家数码科技企业把维修完成的液晶显示屏直接从维修车间运至自有加工产线，节省约30%成本、时效缩短50%。2026年7月，广西梧州综保区落地全区首单保税维修再生产业务：维修完成的液晶显示屏在区内流转至另一家企业开展保税加工，单批次节约约2万元、物料周转缩短7天。

外商投资企业如何使用综保区保税维修

常见应用：

  • 全球售后枢纽。 保税持有海外退回设备、完成维修并复出口，递延关税与增值税，且 genuine 维修不受旧机电进口禁令限制。
  • 维修转加工。 将维修成品作为区内出口制造投入，省去往返报关。
  • 再制造。 扩围后更多品类可在区内恢复至接近新品状态。
  • 航空与高端装备服务。 既有目录项（如航空部件）支撑综保区MRO集群。

这些用途把高附加值服务留在境内、改善客户时效，并减少冗余报关占用的营运资金。

合规要点

  • 确认目录覆盖。 核实产品是否在保税维修目录内；对国产自产出口货物适用解限，但其他货物仍须具目录资格。
  • 注册登记与流程备案。 企业向直属海关申请，完成备案、系统调试与通关测试，如梧州、黄埔所做。
  • 系统联通。 智慧监管要求生产及WMS数据向海关开放或对接。
  • 坚守出口去向。 新模式下的再生产成品须直接出口；偏离申报流向属违规。
  • 关注目录扩围。 商务部已表示目录将持续扩围并向自贸区复制推广，应持续关注更新。

延伸阅读

请参阅我们关于综合保税区、保税物流中心（B型）与进出口清关的文章，了解更完整的海关图景。

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