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How to Export to China: A Step-by-Step Guide for Foreign Sellers

To export to mainland China in ordinary trade, sell to a Chinese importer that declares the goods to China Customs (GACC) from your invoice data, and put product approvals in place before shipping: food factories must be registered in GACC's CIFER system under Decree 280, and cosmetics filed or registered with NMPA through a domestic responsible person in China. Send a commercial invoice and packing list that match the registered product names and HS codes, use ISPM 15-marked wood packaging, and provide Form RCEP or Form E if the importer claims a lower duty. Cross-border e-commerce retail sales to consumers follow separate rules without first-import registration or filing, and Hong Kong has customs rules of its own.

Checked against official sources: 2026-10

At a glance

Who importsA Chinese importer, which declares to China Customs (GACC) itself or through a broker
Customs valueCIF-type; show freight and insurance separately on the invoice
Food factoriesRegistered with GACC in CIFER under Decree 280 (since 1 June 2026); no fee
Food labelsChinese label to GB 7718 and GB 28050; 2025 versions apply from 16 March 2027
CosmeticsNMPA filing or registration before import, through a domestic responsible person
Preferential originForm RCEP or an approved exporter's declaration; Form E under ACFTA
Wood packagingISPM 15 IPPC mark; unmarked wood is treated or destroyed under customs supervision
Cross-border e-commercePositive list; RMB 5,000 per order, RMB 26,000 per year; no first-import filing

Landed Cost & Import Duty Calculator: China →

Who imports: ordinary trade or cross-border e-commerce

Goods sold to a business in mainland China normally enter in ordinary trade (also called general trade): a Chinese importer, itself or through its broker, declares them to China Customs (GACC) from the data on your invoice. For regulated goods the importer also checks before import that they meet Chinese rules. For food, the importer files with customs where it is based and the overseas exporter files with GACC, both codes go in the import declaration, and the importer must review its overseas suppliers' food safety controls (GACC Decree 249, Articles 19 and 22). For cosmetics, the importer must check that each product is registered or filed with NMPA (CSAR Article 45); until 30 November 2026 the importer is also filed with customs as consignee, a step GACC Decree 284 ends from 1 December 2026.

Cross-border e-commerce (CBEC) retail imports, sold to Chinese consumers and shipped directly to the buyer or from a bonded warehouse (customs code 1210), are supervised as personal-use items and are not subject to first-import licensing, registration or filing (GACC Announcement 2018 No. 194). Decree 280 leaves CBEC food to separate rules, and food sold this way generally needs no CIFER registration. The conditions:

HS code, customs value and origin marks

Classify first: the code drives the duty, the trade-agreement origin rule and, for food, the registration route, since CIFER's product category query works by HS code. The first 6 digits are shared by more than 200 countries and economies, but duty is charged on the destination's longer national code, so your own country's export code is not the importer's code; confirm the full code with the importer's broker. Cosmetics fall mainly under headings 3303 to 3307, while surfactant face and body washes usually go to 3401.30 (see Triplicate's note on HS code classification).

China uses a CIF-type customs value. Under the WTO Customs Valuation Agreement the value is normally the transaction value, the price actually paid or payable, and China, like the EU, Japan and India, adds transport and insurance up to the place of import. Show freight, insurance, packing and other charges as separate amounts on the invoice, even on a CIF price, and never issue a second, lower invoice for customs: customs can ask for the contract and payment records, and undervaluation leads to holds, extra duty and penalties.

Where goods or their packaging carry an origin mark, it must match the origin determined under China's Regulations on the Origin of Import and Export Goods (Article 16), and customs orders a correction if it does not (Article 24). Imported prepackaged food also needs a Chinese label showing the country or region of origin (GB 7718).

Food: GACC registration in CIFER, filing and Chinese labels

Overseas factories that produce, process or store food for China, and cold stores holding food of land-animal origin or aquatic products, must be registered with GACC in CIFER (cifer.singlewindow.cn), which charges no fee. Since 1 June 2026 the rules are in GACC Decree 280, which replaced Decree 248; earlier registrations remain valid. Registration lasts 5 years and renews automatically, except for meat and meat products and bird's nest products, whose plants apply 3 to 12 months before expiry. The registration number goes on the food packaging and in the import declaration (licence code 519), together with the exporter's 18-digit filing code and the importer's unified social credit code.

Foods in GACC's catalogue of 17 categories, such as meat, dairy, aquatic products, eggs, edible oils, nuts and seeds, health foods and foods for special dietary uses, need an official recommendation: your country's competent authority audits the plant and issues a recommendation letter before the manufacturer applies. Makers of other foods self-apply in CIFER. Ask your competent authority whether China accepts the product from your country and which official certificate each shipment needs, such as a health certificate for dairy. Health foods, infant formula and foods for special medical purposes also need SAMR registration or filing of the product itself.

Prepackaged food needs a Chinese label meeting GB 7718 and the nutrition labelling standard GB 28050, printed or stuck on, and the importer must check it before import; health foods and foods for special dietary uses must have it printed on the smallest sales package. It shows the name, ingredients, net content, country of origin, the agent, importer or distributor in China, dates and storage conditions. GB 7718-2025 and GB 28050-2025 apply from 16 March 2027, making allergen labelling mandatory and requiring the expiry date (see Triplicate's note on exporting food to China).

Cosmetics: NMPA filing or registration and the domestic responsible person

Cosmetics sold in mainland China through ordinary trade fall under the Cosmetics Supervision and Administration Regulation (CSAR), in force since 1 January 2021. Imported general cosmetics are filed online with the National Medical Products Administration (NMPA) before import. Special cosmetics, for hair dyeing, perming, freckle removal and whitening, sun protection, hair-loss prevention or a new efficacy, must be registered first; the certificate is valid for 5 years and the number begins 国妆特进字. Unfiled or unregistered cosmetics may not be imported.

The overseas brand owner or manufacturer holds the filing or registration but must appoint an enterprise legal person in China as its domestic responsible person by notarised authorisation; it can be your importer, a subsidiary or a regulatory agent, and its name and address go on the Chinese label. Every product needs a full safety assessment, and a general cosmetic can be filed without toxicology tests if every manufacturing site holds a government-issued GMP certificate and the assessment confirms safety, except for children's products and companies under key supervision. The label may be printed in Chinese or be a Chinese sticker that matches the original label (see Triplicate's note on exporting cosmetics to China).

Until 30 November 2026 the 2011 inspection rules (AQSIQ Decree 143) apply: the importer declares with the registration or filing proof, and a first import also needs a Chinese label sample with the original label and a translation. GACC Decree 284 replaces them from 1 December 2026: customs checks registration and filing data electronically and moves inspection from the port to the destination the importer declares, while label checks stay.

Lower duty: RCEP, Form E and other FTAs

China has applied RCEP since 1 January 2022, with the 10 ASEAN members, Australia, Japan, Korea and New Zealand. Goods that meet its rules of origin, for example a change of tariff heading (CTH) or a regional value content of at least 40% under the product-specific rule, can enter at a lower or zero rate if the importer claims it with valid proof. RCEP applies alongside older agreements, such as the ASEAN-China FTA (ACFTA) and the China-Korea FTA, each with its own rates, origin rules and proof, so compare the rate for your HS code under each and choose the lowest one whose origin rule you can meet and document.

Goods must be shipped directly, or pass through other countries only for unloading, reloading, storing or operations to preserve them, under customs control there. Hong Kong is not an RCEP party; RCEP ministers approved an accession working group for it on 21 September 2026. If goods move through Hong Kong and the mainland importer claims an RCEP or China-Korea FTA rate, Hong Kong's Customs and Excise Department (C&ED) says a single through bill of lading is enough and containerised cargo with an unchanged seal needs no certificate; otherwise get a Certificate of Non-manipulation (see Triplicate's notes on RCEP rules of origin and on certificates of origin). The main proofs and points to check:

Shipping documents, wood packaging and Hong Kong

Give the core invoice fields: seller and buyer, a plain-trade-language description of each line, quantity, unit price, total, an ISO currency code, the Incoterms rule with named place, the country of origin, and freight, insurance and other charges as separate amounts. China's customs declaration rules list the contract, invoice and packing list (装箱清单) among the documents supporting a declaration; with paperless declaration they are usually uploaded or produced when customs asks. Make the packing list from the same data, with carton numbers, net and gross weights and CBM, and use the product names and HS codes on the registration or filing (see Triplicate's notes on commercial invoice requirements and on the export packing list).

Solid wood packaging, such as pallets, crates and dunnage, must be debarked, treated by an approved method (HT, DH, MB or SF) and carry the IPPC mark under ISPM 15, which China applies to imports. The goods owner or its agent declares wood packaging to customs, packaging without the mark is treated or destroyed under customs supervision, and forging, altering or misappropriating IPPC marks, or removing or abandoning wood packaging without permission, can bring a fine of up to CNY 30,000. Packaging made wholly of plywood, OSB or other processed wood, plastic or metal needs no treatment, so tell the importer clearly whether wood packaging is used (see Triplicate's note on ISPM 15 wood packaging).

Hong Kong is a separate customs territory: a free port with no customs tariff or VAT, where the importer lodges an import declaration (TDEC) within 14 days and a re-export declaration when the goods go on. Clearing Hong Kong does not open the mainland: cosmetics sold there through ordinary trade still need NMPA filing or registration, Chinese labels and mainland inspection, and only goods of Hong Kong origin shipped with a CO(CEPA) get CEPA's zero tariff (see Triplicate's note on exporting cosmetics to Hong Kong).

Step by step

  1. Decide the route: ordinary trade through a Chinese importer, or cross-border e-commerce retail to consumers within the positive list and the RMB 5,000 per order and RMB 26,000 per year limits.
  2. Classify each product and confirm the full Chinese code with the importer's broker; Triplicate's HS code lookup is a quick first check, and for food CIFER's product category query shows the registration route.
  3. For food, ask your competent authority whether China accepts the product and which certificate it needs, register each factory (and any cold store for animal-origin or aquatic food) in CIFER, and file as overseas exporter with GACC to get the 18-digit code.
  4. For cosmetics, appoint a domestic responsible person by notarised authorisation, then file each general cosmetic or register each special cosmetic with NMPA before the first shipment.
  5. Agree the Incoterms 2020 rule with a precise named place, such as "CIF Shanghai Incoterms 2020", not "FOB China", and have the importer complete any customs filing its products need.
  6. Agree the Chinese label or sticker with the importer before printing: GB 7718 and GB 28050 content for food, the filed data and the domestic responsible person's details for cosmetics.
  7. If the importer will claim a lower rate, compare RCEP, ACFTA and any bilateral FTA for your HS code, and get Form RCEP, an approved exporter's declaration or Form E with the right origin criterion.
  8. Use ISPM 15-marked solid wood or exempt packaging, and make the invoice and packing list from one data set, with the registered product names, HS codes, origin, packaging and freight and insurance shown separately; Triplicate's free generator makes both.
  9. Ship directly or under customs control in transit, keeping a through bill of lading if routed via Hong Kong, send all documents to the importer before arrival and keep origin records for at least three years.

Documents you usually need

Common problems and how to avoid them

Customs will not accept a food declaration because the factory's registration number is missing, expired or does not match the country of origin.

What to do: Check the number and its validity in CIFER before shipping, and give it to the importer for the declaration (licence code 519).

Cosmetics arrive before the NMPA filing or registration is complete.

What to do: Unfiled or unregistered cosmetics may not be imported; ship only once the filing or registration certificate is in place.

The Chinese label or sticker leaves out the Chinese importer or domestic responsible person, or differs from the original label.

What to do: Draft it from the registered or filed data, keep a cosmetics sticker consistent with the original label, and have the importer check it before printing.

Pallets, crates or dunnage arrive without the IPPC mark.

What to do: Unmarked wood packaging is treated or destroyed under customs supervision. Use ISPM 15-marked or exempt packaging and tell the importer what it must declare.

The RCEP rate is refused because the goods were handled in Hong Kong or another hub.

What to do: Allow only unloading, reloading, storing or preserving operations under customs control there, and keep a through bill of lading or a Certificate of Non-manipulation.

A distributor wants to buy through cross-border e-commerce and resell the goods.

What to do: CBEC buyers may not resell. Sales to a Chinese importer for resale are ordinary trade and need the full registration, filing and labelling rules.

Sources

  1. GACC Decree No. 280: Regulations on the Registration and Administration of Overseas Manufacturers of Imported Food (in Chinese) General Administration of Customs of China (State Council Gazette, gov.cn)
  2. GACC Decree No. 249: Administrative Measures on Import and Export Food Safety (in Chinese) General Administration of Customs of China (State Council Gazette, gov.cn)
  3. Cosmetics Supervision and Administration Regulation (State Council Decree No. 727) (in Chinese) State Council of China (via State Administration for Market Regulation)
  4. GACC Decree No. 284: Customs Measures for the Inspection, Quarantine, Supervision and Administration of Import and Export Cosmetics (in Chinese) General Administration of Customs of China (via Ministry of Commerce)
  5. GACC Announcement 2018 No. 194 on the supervision of cross-border e-commerce retail imports and exports (in Chinese) General Administration of Customs of China (gov.cn)
  6. RCEP Agreement, Chapter 3: Rules of Origin (Articles 3.2 to 3.27) China FTA Network, Ministry of Commerce of the People's Republic of China
  7. 中华人民共和国进出口货物原产地条例 (Regulations on the Origin of Import and Export Goods) State Council Gazette, via gov.cn
  8. 进境货物木质包装检疫监督管理办法 (Measures on quarantine supervision of wood packaging of imported goods) General Administration of Customs of China, via gov.cn
  9. Certificate of Non-manipulation: principle of application Customs and Excise Department (C&ED), Hong Kong
  10. Agreement on Implementation of Article VII of the GATT 1994 (Customs Valuation Agreement) World Trade Organization (WTO)

Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.

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Common questions

Do I need a company in China to export there?

Not your own, but you need Chinese partners. In ordinary trade a Chinese importer declares the goods and, for food, files with its local customs; cosmetics also need a domestic responsible person, an enterprise legal person in China appointed by notarised authorisation. For cross-border e-commerce, the overseas seller registers with customs through a domestic agent.

Does cross-border e-commerce avoid GACC registration and NMPA filing?

Generally yes, for retail sales to consumers. CBEC imports are supervised as personal-use items and are not subject to first-import licensing, registration or filing, within the positive list and the limits of RMB 5,000 per order and RMB 26,000 per year. Selling to a Chinese importer in ordinary trade needs the full rules.

Which certificate of origin does my Chinese buyer need?

A non-preferential certificate only if the importing country, the contract or a letter of credit asks for one; it gives no duty reduction. For a lower rate the importer needs the proof the agreement sets: Form RCEP or an approved exporter's declaration under RCEP, Form E under ACFTA, or the certificate of a bilateral FTA such as China-Korea.

Can I use Hong Kong as a hub for mainland China?

Yes, for storage, trading and logistics, but Hong Kong is a separate customs territory: the import and the re-export each need a declaration within 14 days, and products sold in the mainland through ordinary trade still need mainland approvals, such as NMPA filing or registration for cosmetics. To keep an FTA rate, show the goods were not further processed there.

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