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China → KoreaHS 442190Other articles of wood › 기타Self-clearable

Wood and articles of wood; wood charcoal

Other articles of wood › 기타

HS 442190China → Korea

Destination duty
No rate data
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: No rate data
  • VAT (부가가치세): 10%
  • This code covers: Other articles of wood › 기타

Key points

  • Small-consignment exemption: goods for personal use with a goods value of US$150 or less, or US$200 for US-origin goods under KORUS. Express consignments are split by goods value into list clearance (US$150 or less, US$200 from the United States), simplified import declaration (over US$150 up to US$2,000) and full import declaration (over US$2,000); shipments from the same sender on the same day, or one bill of lading split up, are aggregated.
  • Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
  • A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
  • FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
  • Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.

Key points on the origin side

  • Customs registration as consignor is required before exporting; foreign trade operator registration was abolished from 2022-12-30.
  • Most goods carry no export duty; only the limited list in the Import and Export Tariff carries an export duty or provisional export rate.
  • Exports are zero-rated or exempt for VAT, and a qualifying exporter claims the refund at the rate published for the commodity code.
  • Check the regulatory condition code on the commodity code to see whether an export licence, a dual-use licence (State Council Decree 792) or statutory inspection applies. MOFCOM and GACC publish the dual-use licensing catalogue each year.
  • Certificates of origin are issued by customs or CCPIT and are what the buyer uses to claim preference at destination.
  • Statutory inspection is governed by the Catalogue of Import and Export Commodities Subject to Compulsory Inspection (the 法检 catalogue), shown as customs supervision condition A (import inspection) / B (export inspection) on the commodity code and adjusted by GACC announcement from time to time (latest adjustment: GACC Announcement 2026 No. 97, effective 2026-07-16). Check the supervision conditions of your code before declaring.

As of: 2026-02-12 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko기타

Korea tariff lines

No Korea tariff lines held for this HS6.

China export-side line (reference)

    Top 3 Korea rulings

    • ㅇ Multi-Tasking Lap Desk(모델:638834)- 메모리폼, MDF판넬, 플라스틱 판넬, LED전구 및 건전지로 구성 - 노트북 또는 태블릿PC를 거치한 상태로 보다 편리하게 이용할 용도로 사용되는 물품으로 사용자의 무릎 위나 침대, 책상 등 다른 가구 위에 놓고 사용할 수 있으며 사용자의 편의를 위한 led조명이 있음.
    • Other article of wood; 왕롱; PR.CHNA원통형의 대나무 창살 12개가 일정간격으로 플라스틱제 프레임 6개에 고정되어 있는 것(제시규격: 23cm×3cm×2cm) - 용 도 : 여왕벌 격리
    • Other articles of wood; 수평격왕판; PR.CHNA직사각형 삼나무 재질의 프레임 안쪽에 일정한 간격(약 4㎜)으로 원통형 대나무 창살이 있는 것으로 가장자리는 철제의 고정쇠로 틀을 고정하고 있는 것(크기 44㎝×50㎝, 두께 1.2㎝) - 용도: 수평 격왕판(여왕벌을 격리하여 산란을 억제시킬 목적으로 사용)

    Not your product? Search again

    As of: 2026-02-12

    3Duty & tax

    Rate available to China origin

    No rate data

    Destination costs beyond the duty (internal taxes and fees)

    about +10% beyond the duty

    What the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.

    ItemRateLegal basisAs of · source
    Value-added tax (VAT)10% of (customs value (CIF) + duty).10%부가가치세법 (수입재화의 과세표준)As of: 2026-09부가가치세법 — 국가법령정보센터

    Caveats

    • Excise and requirement lists are written at the national tariff line, not at HS6. An HS6 code can only give the general picture.
    • A small or personal consignment may go through a different regime with a different tax result — see the routes listed below.
    • De minimis: US$150 self-use small-consignment exemption (US$200 from the US).
    • Information only, as of 2026-09-09. The rates and the customs value fixed on the entry date control — verify with the customs authority or a licensed broker.
    De minimis

    US$150 self-use small-consignment exemption (US$200 from the US)

    The 'goods value' includes tax, inland freight and insurance incurred in the sending country but excludes the international shipping charge to Korea. Once the threshold is passed the exemption is lost and the whole consignment — international freight included — becomes taxable.

    · Applies only to goods recognised as being for personal use. Goods for resale, or quantities beyond the self-use allowance, do not qualify.

    · Aggregation: consignments from the same sender arriving on the same day, or one B/L split artificially, are combined and taxed together.

    Threshold:
    150 USD
    Legal basis:
    관세법 제94조제4호 · 관세법 시행규칙 제45조제2항제1호 · 수입통관 사무처리에 관한 고시(관세청고시 제2024-43호) 제67조·별표11, 제68조
    찾기쉬운 생활법령정보(법제처) — 해외직구 관·부가세
    Other clearance routes (3)
    • List clearance (express consignments, goods value ≤ US$150; ≤ US$200 from the US)effective rate about 0%duty 0%

      Cleared on the courier's manifest without an import declaration, free of duty and VAT. An individual needs a 개인통관고유부호 (personal clearance code); excluded categories such as medicines and health-functional foods move to the simplified declaration track.

      Applies when:
      Express consignment, self-use, and not on the excluded list
      Limits:
      150 USD/shipment
      관세청 — 특송물품 통관
    • Simplified import declaration (goods value over US$150 up to US$2,000)

      Duty and VAT are charged; only the declaration form is simplified. The rates are the same as on a general declaration.

      Applies when:
      Goods value above the exemption threshold and up to US$2,000
      Limits:
      150 USD/shipment · 2000 USD/shipment
      관세청 — 특송물품 통관
    • Simplified combined rate (traveller, postal and express consignments — 관세법 §81)effective rate about 15%

      A single rate replacing duty and internal taxes together. The commonly quoted bands are 15% for ordinary goods, 19% for fur clothing and fur articles, 18% for leather and textile articles and 21% for ginseng; for jewellery, watches and bags the excess over a threshold amount is taxed at 45%. Check the schedule to the Enforcement Decree for the exact bands. Alcohol and tobacco are excluded and keep their own taxes.

      Applies when:
      Traveller accompanied baggage, postal items, and courier or separately-shipped consignments
      찾기쉬운 생활법령정보(법제처) — 통관절차 알아보기 · 세금납부

    Information, not advice. The tax actually charged is fixed by customs on the accepted declaration, at the rates and customs value applying that day. 개별소비세 (individual consumption tax) and 주세 (liquor tax) fall only on goods listed in their statutes; an HS6 code cannot settle whether an item is on those lists. Verify with Korea Customs (125) or a licensed 관세사.

    As of: 2026-09-09

    • · Tax base = customs value (CIF) + duty + individual consumption tax, liquor tax, education tax and special rural development tax where they apply.
    • · Duty is calculated at whichever rate in the tariff schedule applies: basic rate (A), WTO rate (C), or an FTA preferential rate.
    • · The simplified tariff rate is a combined customs-duty-and-internal-tax rate available for travellers' and crew members' accompanied goods, postal items, and consigned or separately shipped personal effects (Customs Act article 81). The goods covered and the bands themselves sit in article 96 of the Enforcement Decree and its Annex 2. It does not apply to duty-free or duty-reduced goods, raw materials for export production, goods charged a specific duty, goods the Commissioner designates (commercial quantities, high-value articles), or where the importer asks for it not to be applied.
    • · Individual consumption tax applies only to listed goods such as certain cosmetics, precious metals and vehicles; alcohol carries liquor tax and education tax separately.
    • · A business importer can normally credit the import VAT as input tax, so the final cost differs between businesses and individuals.

    Landed-cost estimate

    Duty rate used
    —
    Customs value
    —
    Duty
    —
    Value-added tax (VAT)
    —
    Estimated total
    —

    A rough estimate. The real amount depends on valuation, classification and origin determination.

    As of: 2026-02-12

    4Requirements

    No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.

    Agencies involved

    • Korea Customs Service (KCS)Import clearance, assessment and collection of duty, origin and product-requirement verificationcustoms.go.kr
    • UNI-PASSThe national customs information system: declarations, personal clearance codes, clearance statusunipass.customs.go.kr
    • KCS FTA PortalOrigin certification method by agreement, rate lookup, retroactive claimscustoms.go.kr
    • Ministry of Food and Drug Safety (MFDS)Imported food, health functional food, cosmetics, medicines and medical devicesmfds.go.kr
    • Korean Agency for Technology and Standards (KATS) / Product Safety Information CentreKC safety certification and safety confirmation for electrical and consumer productssafetykorea.kr
    • National Radio Research Agency (RRA)Conformity assessment for broadcasting and communications equipmentrra.go.kr

    As of: 2026-08-27

    5Documents

    China export documents

    • Export goods declaration (出口货物报关单)
      Issued by:
      Consignor or an entrusted customs broker, filed through the Single Window
      When:
      Before the goods are loaded

      Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.

      Official page
    • Commercial invoice and packing list
      Issued by:
      Exporter
      When:
      With the declaration

      Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.

      Official page
    • Bill of lading or air waybill
      Issued by:
      Carrier or freight forwarder
      When:
      Issued after loading

      Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.

      Official page
    • Export licence or dual-use item and technology export licence
      Issued by:
      Ministry of Commerce and its authorised issuing bodies
      When:
      Before declaration, for controlled or licensed goods

      Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.

      Official page
    • Export inspection and quarantine documents
      Issued by:
      Customs
      When:
      Completed before declaration, for goods on the statutory inspection catalogue

      Includes sampling, inspection, quarantine treatment and the corresponding certificates.

      Official page
    • Certificate of origin
      Issued by:
      Customs or the China Council for the Promotion of International Trade (CCPIT)
      When:
      When the buyer claims a preferential rate at destination

      Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.

      Official page
    • Customs brokerage agreement
      Issued by:
      Exporter and customs broker
      When:
      Before entrusting the broker

      Sets out each party's declaration responsibilities and the scope of the authorisation.

      Official page
    • Export VAT refund documents
      Issued by:
      Exporter
      When:
      After the goods are declared for export and payment is received

      Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.

      Official page
    • Booking note or shipping order
      Issued by:
      Carrier or freight forwarder
      When:
      Obtained after booking

      The basis on which goods enter the customs supervision area and are loaded.

      Official page

    Korea import documents

    • Import declaration (수입신고서)
      Issued by:
      Importer or customs broker, filed electronically in UNI-PASS
      When:
      After the goods enter the bonded area; pre-arrival filing is also allowed

      The form and the way it is completed are prescribed by the KCS notification on import clearance. Paperless (P/L) declarations require no attachments.

      Official page
    • Import declaration certificate (수입신고필증)
      Issued by:
      Customs
      When:
      Issued when the declaration is accepted

      The release document, also used as evidence for input VAT credit and for cost accounting.

      Official page
    • Commercial invoice
      Issued by:
      Exporter
      When:
      With the declaration

      The primary basis for the customs value. Incoterms, currency, unit price and total must be unambiguous.

      Official page
    • Packing list
      Issued by:
      Exporter
      When:
      With the declaration

      Used for reconciliation during physical examination.

      Official page
    • Bill of lading or air waybill
      Issued by:
      Carrier or freight forwarder
      When:
      Issued at loading

      Evidence of carriage and of the right to take delivery; reconciled against the cargo manifest.

      Official page
    • Certificate or declaration of origin
      Issued by:
      Issuing body in the exporting country, or the exporter under self-certification
      When:
      When claiming a preferential rate

      KORUS is self-certified, the Korea–China FTA uses authority-issued certificates, and RCEP follows the method the agreement sets. A preference can also be claimed after release: the retroactive application must be filed within one year of the date the import declaration was accepted (FTA Special Customs Act art. 9(1)), or within 45 days of the triggering event in exceptional cases such as an amended declaration following a change of classification (Enforcement Decree art. 5(3)).

      Official page
    • Product requirement documents
      Issued by:
      MFDS, KATS, National Radio Research Agency and others
      When:
      Before or together with the declaration

      For example the imported-food declaration certificate, cosmetics paperwork, KC safety certification or safety confirmation for electrical and consumer products, and conformity assessment for radio equipment.

      Official page
    • Personal customs clearance code (개인통관고유부호)
      Issued by:
      Korea Customs Service
      When:
      Obtained before an individual imports

      A 13-character code used instead of the resident registration number when an individual is the importer.

      Official page
    • Business registration certificate
      Issued by:
      National Tax Service
      When:
      When a business imports

      Used with the trade business number to identify the importer.

      Official page

    6Procedure

    1. Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
    2. Entry into a bonded areaThe goods move into a bonded area such as a CY, CFS or bonded warehouse. A declaration can be filed from that point, or earlier as a pre-arrival or pre-departure declaration when speed matters.
    3. Import declarationThe importer or a customs broker files the declaration in UNI-PASS with the HS code, customs value, origin, the rate claimed including any FTA preference, and any product requirement.
    4. Document review and examinationThe declaration is routed as paperless, document review or physical examination. Goods subject to a product requirement wait until the relevant agency has confirmed it.
    5. PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
    6. Acceptance and releaseOnce the import declaration certificate is issued the goods leave the bonded area. Amendment, refund claims and duty drawback follow their own separate procedures.
    1. Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
    2. Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
    3. Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
    4. Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
    5. ReleaseThe goods leave the airport bonded area.
    1. Express clearance listThe express operator submits the clearance list to customs before arrival. For an individual importer it must carry the personal customs clearance code.
    2. Choosing the trackExpress consignments are handled by goods value as list clearance (US$150 or less, US$200 from the United States), simplified import declaration (over US$150 up to US$2,000) or full import declaration (over US$2,000). Medicines, herbal medicine ingredients, quarantine-listed agricultural, forestry, livestock and fishery products, health functional foods, goods suspected of infringing intellectual property, foodstuffs, alcohol and tobacco, some cosmetics and radio equipment under the Radio Waves Act are excluded from list clearance regardless of value.
    3. Exemption testGoods for personal use with a goods value of US$150 or less (US$200 for US-origin goods) are free of duty and VAT. Shipments from the same sender on the same day, or a single transport document split up, are assessed together. Health functional foods and medicines have separate personal-use quantity limits — for example six bottles of a health functional food, and six bottles of a medicine or a three-month course under the dosage instructions.
    4. Assessment and paymentAbove the threshold the whole value is taxable, and small self-use consignments may be assessed at the simplified combined rate. Express operators normally advance the tax and bill the recipient.
    5. Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
    1. Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
    2. Personal allowanceThe basic allowance is US$800 for the total value of goods acquired abroad. Separately, alcohol up to 2 litres and US$400, 200 cigarettes, 100 ml of perfume and 20 ml of e-cigarette nicotine liquid are free of duty; travellers under 19 get no alcohol or tobacco allowance. The basis is Customs Act Enforcement Rules art. 48.
    3. Voluntary declarationVoluntarily declaring goods above the allowance reduces the duty by 30% (subject to a cap). Failing to declare and being caught attracts a penalty of 40% of the tax due, or 60% for a second or later occasion within two years.
    4. Commercial goodsGoods carried for sale need an ordinary import declaration even when hand-carried, and any product requirement still applies.
    Show China export-side steps
    1. Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
    2. Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
    3. DeclarationThe export declaration is filed through the Single Window after the goods have entered the customs supervision area and at least 24 hours before loading (GACC Decree 277, art. 7). The consignor may file directly or appoint a registered customs broker.
    4. Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
    5. Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
    6. Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.

    7Difficulty

    Self-clearable

    Score: 0.18

    A signal derived from public data, not advice.

    Why this reading

    Components

    Import requirements0.00No customs-verified requirement (UNI-PASS requirement list). unipass.customs.go.kr
    Classification ambiguity0.57KR rulings: 18, spread over 1 subheadings unipass.customs.go.krUS CROSS: 527 rulings, 40% of them decided on more than one line · 185 other HS6 codes examined in the same cases rulings.cbp.gov
    Regulatory regimeNo dataThe KR regulatory-regime table has no row matching this HS6, so the component was not computed (its weight is redistributed). code/rules/regime_table.json
    China origin-side note: No per-HS China export requirement table is held; CIQ inspection and export licensing must be checked separately.

    As of: 2026-09-07

    8Cases

    Rulings held:Korea 18United States 527Taiwan 1China —

    Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

    Korea rulings (destination)

    Showing the 10 most recent of 18 held

    • 관세평가분류원ㅇ Multi-Tasking Lap Desk(모델:638834)- 메모리폼, MDF판넬, 플라스틱 판넬, LED전구 및 건전지로 구성 - 노트북 또는 태블릿PC를 거치한 상태로 보다 편리하게 이용할 용도로 사용되는 물품으로 사용자의 무릎 위나 침대, 책상 등 다른 가구 위에 놓고 사용할 수 있으며 사용자의 편의를 위한 led조명이 있음.Decided line: 4421909000Date: 2015-09-23Reference: CLIP-0072015004973
    • 관세평가분류원Other article of wood; 왕롱; PR.CHNA원통형의 대나무 창살 12개가 일정간격으로 플라스틱제 프레임 6개에 고정되어 있는 것(제시규격: 23cm×3cm×2cm) - 용 도 : 여왕벌 격리Decided line: 4421909000Date: 2014-11-20Reference: CLIP-0072014005945
    • 관세평가분류원Other articles of wood; 수평격왕판; PR.CHNA직사각형 삼나무 재질의 프레임 안쪽에 일정한 간격(약 4㎜)으로 원통형 대나무 창살이 있는 것으로 가장자리는 철제의 고정쇠로 틀을 고정하고 있는 것(크기 44㎝×50㎝, 두께 1.2㎝) - 용도: 수평 격왕판(여왕벌을 격리하여 산란을 억제시킬 목적으로 사용)Decided line: 4421909000Date: 2014-10-29Reference: CLIP-0072014005571
    • 관세평가분류원Other articles of wood, unassembles ; beehive삼나무로 만들어진 미조립상태의 벌통(beehive)(55cm×48cm×65cm) ① 지붕 : 덮개 ② 소상 : 여분의 비축용 꿀을 모으는데 사용 (떼어낼 수 있음) ③ 본체 : 육아방을 에워싼 벌통의 가장 큰 부분Decided line: 4421909000Date: 2014-05-15Reference: CLIP-0072014002444
    • 관세평가분류원ㅇ목가대(MHI03271;PS1200E)ㅇ물품 개요 -산업용 축전지(예비전력 저장용) 납품 및 설치시 설치장소에 설치되어 수십여개의 산업용 축전지의 선반 역할을 하는 목제 가대 ㅇ물품 이미지 ㅇ주요 사양 -재질 : 목가대 틀(각목), 조립부속품(철제 볼트, 너트) -크기 : 1200 x 1010 x 1110㎜ (주문 사양에 따라 변동 가능) ㅇ기능...Decided line: 4421909000Date: 2013-08-20Reference: CLIP-0072013003964
    Show 5 more
    • 관세평가분류원Other articles of wood ; Drawing Sketch BoardMDF 보드와 도화지 등을 고정시키는 steel 레버로 구성되어 있으며 그림을 그리거나 글쓰기를 할 때 받침용으로 사용하는 직사각형의 물품Decided line: 4421909000Date: 2013-05-01Reference: CLIP-0072013001878
    • 관세평가분류원Other article of wood;GERMANYㅇ 목재를 가공하여 만든 볼트 1개 및 너트 2개로 구성된 것(규격 : 너트32mm×32mm×16mm×구멍지름(15mm), 볼트 약100mm×지름15mm) ㅇ 용도 : 전력용 변압기 내부 리드 지지목 고정용Decided line: 4421909000Date: 2010-11-24Reference: CLIP-0072010001416
    • 중앙관세분석소Other article of wood;;PR.CHNA나무를 구상, 타원구상, 정육면체상으로 가공, 연마하여 중심에 구멍을 뚫고 색칠(빨간색, 노란색, 녹색, 파란색 등)한 것 - 용도 : 완구 제조용Decided line: 4421909000Date: 2008-07-14Reference: CLIP-0082008000850
    • 관세평가분류원Wood attic ladders;;;DENMARKㅇ 구조 및 형태@§- 3단형으로 조합한 접이식 목재 사다리(약 2cm×8cm의 각목, 약 101cm× @§폭 약 40cm/단)를 일면은 터져 있고 일면은 개폐식 구조로 된 프레임(57.5@§×117×16cm)과 결합한 다락방 통로용 목제품으로서, 보조용구(훅이 달리 @§환봉, 철제 스프링, 연결구, 설명서 ...Decided line: 4421909000Date: 2006-05-04Reference: CLIP-0072006875132
    • 관세평가분류원ㅇ품명(신청인 제시) : 대나무 살(Bamboo Stick for Hobby Glider)□ 물품설명@§ ㅇ성상@§ - 두께(직경) 1.8㎜, 길이 390㎜ 및 195㎜로 가공된 대나무 살@§ - 수입상태 : 대나무를 깎아서 만든 가는 막대형의 살로써, 두께(직@§경 1.8㎜) 및 일정한 길이(195㎜, 390㎜, 450㎜)로 가공하여 각각의 C/T @§박스에 벌크 포장된 상태로 수입@§ □주요용...Decided line: 4421909000Date: 2004-11-05Reference: CLIP-0072004870910

    China rulings (origin)

    No public classification-ruling corpus exists for China, so there is nothing to show.

    Show rulings from other countries (16)

    Sources: Korea Customs Service: Import clearance · Korea Ministry of Government Legislation (Easy Law): overseas direct purchase, duty and VAT calculation · Korea Law Information Center: Customs Act and its Enforcement Rules · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korean Agency for Technology and Standards: product safety certification · Ministry of Food and Drug Safety · Korea Customs Service: express consignment clearance (list / simplified / full declaration thresholds) · Korea Customs Service: traveller baggage clearance (allowances, voluntary-declaration reduction, penalties) · Korea Customs Service: 2025 FTA frequently asked cases (deadline for retroactive preference claims) · Korea Ministry of Government Legislation (easylaw): overseas direct purchase — medicines and health functional foods · Korea Law Information Centre: Customs Act article 81, Enforcement Decree article 96 and Annex 2 (simplified tariff rates) · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade · State Council: Regulations on the Export Control of Dual-Use Items (State Council Decree 792, in force 2024-12-01) · MOFCOM: 2026 Catalogue of Dual-Use Items and Technologies Subject to Import and Export Licensing (MOFCOM/GACC Announcement 2025 No. 91) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · China MOJ — Regulations for the Implementation of the Import and Export Commodity Inspection Law (State Council Order 447, rev. 2013), Art. 3 on the inspection catalogue

    I am a: Individual / small seller — Changes which blocks are emphasised