Knowledge and practice
Customs: China
All customs information for China at a glance: VAT rates, import duty thresholds, the customs system (H2000 / CAMS (China Customs Administration Management System)), removal goods regulations for private individuals and vehicle import requirements.
At a Glance
China – Key customs data
Value Added Tax
13 %
Standard rate
Reduced: 9 %
Services: 6 %
VAT (增值税 Zēngzhíshuì). Import VAT on all imported goods. GACC registration mandatory.
Import Duty Threshold
50 CNY
50 CNY (approx. €6) for private individuals – effectively very low. Commercial imports: no threshold.
EORI Number
Not required (Non-EU)
No EU EORI. GACC registration (Unified Social Credit Code) mandatory for foreign companies. Without registration, no import into China.
Customs System
H2000 / CAMS (China Customs Administration Management System)
Goods Import
Commercial import & key customs procedures
Import duty threshold
50 CNY (approx. €6) for private individuals – effectively very low. Commercial imports: no threshold.
VAT on imports
Standard VAT rate: 13%. Check reduced rates and exemptions for the goods and procedure. VAT (增值税 Zēngzhíshuì). Import VAT on all imported goods. GACC registration mandatory.
Customs system
China: H2000 / CAMS (China Customs Administration Management System). Check the appropriate declaration channel and current transitions for the procedure with Customs.
EORI number
No EU EORI. GACC registration (Unified Social Credit Code) mandatory for foreign companies. Without registration, no import into China.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Removal goods into China are considerably more restrictive than in Western countries. Duty exemption is the exception, not the rule. Foreigners with valid work visas and demonstrated overseas residency can import certain items with reduced duties. Professional support from a local customs agent is strongly recommended.
Form / Procedure
Application at competent customs authority, extensive documentation required
Min. residence abroad
Proof of long foreign residency (visa, work permit)
Application deadline
Strict deadlines; application before import recommended
Restricted / prohibited goods
Weapons, encryption software, political materials, certain medicines, many foodstuffs
⚠️ Note: Full duty and tax exemption is not standard in this country. Professional customs advice is strongly recommended.
Vehicle Import
Car import: duties, taxes and registration
Customs duty
15% duty on passenger cars (plus 13% VAT = effectively ~30%)
VAT / Tax
13% VAT + consumption tax depending on engine displacement
Special requirements
China Compulsory Certification (CCC) mandatory for all imported vehicles. Very high total duties (15% tariff + 13% VAT + consumption tax 1–40%). Only approved vehicle types may be imported. Left-hand drive vehicles from UK not permitted.
Frequently Asked Questions
Common questions about customs in China.
What is the VAT rate on imports into China?
The standard VAT rate in China is 13%. Reduced rate: 9%. VAT (增值税 Zēngzhíshuì). Import VAT on all imported goods. GACC registration mandatory.
What are the low-value / import threshold rules for China?
50 CNY (approx. €6) for private individuals – effectively very low. Commercial imports: no threshold.
Which customs system does China use?
China uses H2000 / CAMS (China Customs Administration Management System). Authority: GACC (General Administration of Customs of China). http://www.customs.gov.cn
How can I import my removal goods duty-free into China?
Removal goods into China are considerably more restrictive than in Western countries. Duty exemption is the exception, not the rule. Foreigners with valid work visas and demonstrated overseas residency can import certain items with reduced duties. Professional support from a local customs agent is strongly recommended.
Which form do I need for removal goods into China?
Required: Application at competent customs authority, extensive documentation required. Minimum stay: Proof of long foreign residency (visa, work permit). Deadline: Strict deadlines; application before import recommended.
How do I import a vehicle into China? What taxes apply?
Customs duty: 15% duty on passenger cars (plus 13% VAT = effectively ~30%). VAT/Tax: 13% VAT + consumption tax depending on engine displacement. China Compulsory Certification (CCC) mandatory for all imported vehicles. Very high total duties (15% tariff + 13% VAT + consumption tax 1–40%). Only approved vehicle types may be imported. Left-hand drive vehicles from UK not permitted.