Key practical points:
• Any goods entering or leaving China must be declared to Customs fully and truthfully.
• You must pay the applicable customs duties and import taxes before goods are released.
• Some goods are outright prohibited (e.g. certain materials and weapons) and others are restricted, needing a licence or prior approval.
• Personal baggage has a duty-free allowance; anything above it may be taxed or seized.
• Under-declaring value or smuggling is a serious offence that can lead to heavy fines, confiscation and criminal liability.
• Use a licensed customs broker and keep your invoices and paperwork consistent with the actual goods.
🏢 Company setup
Customs Law of the People's Republic of China · Yalla China
中华人民共和国海关法 / Customs Law
Enacted: 1987-01-22 ✅ Effective: 1987-07-01
📝 Overview
The law governing goods entering and leaving China: customs declaration, duties and taxes, prohibited or restricted items, and personal-baggage allowances. Very relevant to any trader sourcing from China.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
The Customs Law aims to regulate cross-border trade, collect duties, and prevent smuggling. As a trader, your biggest risk is a false or incomplete declaration, because China Customs monitors values and can re-assess and impose penalties. It is always safer to operate transparently with a trusted broker and to confirm your goods' classification and applicable duties before shipping. Remember that rules and rates change, so check the current position with Customs or your agent. This is general orientation, not formal legal advice.
📎 Official source
customs.gov.cn / npc.gov.cn
🕒 Updated: 16 March 2026