Articles of apparel and clothing accessories, knitted or crocheted › knitted or crocheted parts of garments or of clothing accessories
Other made up clothing accessories, knitted or crocheted, of man-made fibres
HS 611780United States → China
1Overview
- Destination duty: 6% (MFN, same on all 2 lines) — No preferential agreement with United States — the basic / MFN rate applies.
- VAT (增值税): 13% (9% for listed goods)
- This code covers: Other made up clothing accessories, knitted or crocheted, of man-made fibres
- Regime to watch: China cross-border e-commerce retail import positive listGoods moved through the cross-border e-commerce retail channel may get relaxed registration and filing within RMB 5,000 per order and RMB 26,000 per year, but only for positive-list items; general-trade rules differ.customs.gov.cn
Key points
- Cross-border e-commerce retail import: RMB 5,000 per transaction and RMB 26,000 per person per year; within the limits the tariff is 0% and VAT and consumption tax are levied at 70% of the statutory amount.
- Import VAT is 13% as standard under art. 10 of the VAT Law (in force 2026-01-01), with 9% for listed goods such as agricultural products, edible vegetable oils, edible salt, books, feed and chemical fertiliser. Consumption tax applies to listed goods, with high-end cosmetics at 15%.
- The consignee needs customs registration; foreign trade operator registration was abolished from 2022-12-30. The company may self-declare or entrust a registered customs broker.
- Overseas food manufacturers must complete GACC Decree 248 registration through CIFER before their goods can be imported.
- Products in the CCC catalogue need a compulsory product certification certificate; cosmetics need NMPA registration or filing and a Chinese label.
- The CCC catalogue is currently organised in 17 product categories (per the CNCA 2026 compilation of implementation rules); the last officially announced count was 16 categories / 96 products (SAMR Announcement 2023 No. 36), since expanded by later announcements (e-bike batteries and chargers, gas-appliance hoses, EV supply equipment from 2026-08-01, among others). Check the CNCA catalogue for your product.
Key points on the origin side
- No export duty and no export VAT refund, because the United States has no VAT.
- EEI must be filed in AESDirect when any single Schedule B or HTS line in the shipment exceeds US$2,500, or when a licence is required at any value; the ITN returned by AES must reach the carrier before lading.
- Classify with Schedule B for the declaration, and determine the ECCN for anything that may be controlled under the EAR.
- Screen all parties against the OFAC Specially Designated Nationals list and the BIS Entity List and Denied Persons List before shipping.
- Export records are generally kept for five years from the date of export under 15 CFR 30.10.
As of: 2026-01-01 · Guidance as of: 2026-09
2Classification
HS6 names
- ko기타 부속품
- enOther made up clothing accessories, knitted or crocheted, of man-made fibres
- zh_hant人造纖維製其他製成服飾附屬品,針織或鉤針織者
- zh_hans人造纤维制其他制成服饰附属品,针织或钩针织者
China tariff lines
| Line | Description |
|---|---|
| 61178010 | ---领带及领结 |
| 61178090 | ---其他 |
United States export-side line (reference)
- 6117.80.20.00Ties, bow ties and cravats (758)
- 6117.80.30Other
- 6117.80.30.10Headbands, ponytail holders and similar articles
- 6117.80.30.90Other (759)
- 6117.80.85.00Headbands, ponytail holders and similar articles
- 6117.80.87Ties, bow ties and cravats
- 6117.80.87.10Of cotton (359)
- 6117.80.87.20Of wool or fine animal hair (459)
- 6117.80.87.30Of man-made fibers (659)
- 6117.80.87.70Other (858)
- 6117.80.95Other
- 6117.80.95.10Of cotton (359)
- 6117.80.95.20Of wool or fine animal hair (459)
- 6117.80.95.30Containing 23 percent or more by weight of wool or fine animal hair (459)
- 6117.80.95.40Other (659)
- 6117.80.95.70Other (859)
As of: 2026-01-01
3Duty & tax
No preferential agreement with United States — the basic / MFN rate applies.
| Line | Description | MFN | General | Provisional |
|---|---|---|---|---|
| 61178010 | ---领带及领结 | 6% | 130% | — |
| 61178090 | ---其他 | 6% | 130% | — |
Destination costs beyond the duty (internal taxes and fees)
about +13.78% beyond the dutyWhat the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.
| Item | Rate | Legal basis | As of · source |
|---|---|---|---|
| Value-added tax (增值稅)13% of (customs value (CIF) + duty). | 13% | 中华人民共和国增值税法 第10条(税率) · 第14条(进口货物计税价格) | As of: 2026-01-01中华人民共和国增值税法(2026-01-01 施行) |
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: Inbound-articles regime: tax of RMB 50 or less is not collected.
- 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
Inbound-articles regime: tax of RMB 50 or less is not collected
General-trade imports have no value-based de minimis. Only within the inbound-articles (行郵) regime is the tax waived where the computed amount is RMB 50 or less (in force 2024-12-01). That regime covers baggage and posted or courier articles with a total value of RMB 2,000 or less, or a single indivisible article above it; cross-border e-commerce retail imports are expressly excluded from it.
· Does not apply to general-trade imports declared in the ordinary way.
- Threshold:
- 50 CNY
- Legal basis:
- 进境物品关税、增值税、消费税征收办法 第13条 (税委会公告 2024年第11号)
Other clearance routes (3)
- Cross-border e-commerce retail import (1210 / 9610) comprehensive taxeffective rate about 9.1%duty 0%
Within the limits, customs duty is 0% and VAT and consumption tax are collected at 70% of the statutory amount. For a good with no consumption tax the effective comprehensive rate is 13% × 70% = 9.1%. The base is the actual transaction price (goods + freight + insurance). A single indivisible item over the per-transaction limit but within the annual limit is taxed in full at general-trade rates; beyond the annual limit the shipment is handled as general trade.
- Applies when:
- Retail import to an individual consumer through a cross-border e-commerce platform, within the RMB 5,000 per transaction and RMB 26,000 annual limits
- Limits:
- 5000 CNY/transaction · 26000 CNY/year
- Inbound-articles composite rate (formerly 行郵稅) 13% / 20% / 50%
Under the 2024-12-01 《進境物品關稅、增值稅、消費稅徵收辦法》 duty, VAT and consumption tax are levied together at a composite rate in three bands — 13%, 20% and 50% — with the article-level rate read from GACC's 《進境物品分類表》. Tax of RMB 50 or less is not collected. Traveller allowances are RMB 5,000 for residents and RMB 2,000 for non-residents on articles to be left in China.
- Applies when:
- Personal baggage, postal and courier articles outside the cross-border e-commerce channel, with a total value of RMB 2,000 or less (or a single indivisible article above it)
- Limits:
- 2000 CNY/shipment · 50 CNY/shipment
- General trade (duty + VAT + consumption tax)
The route the tariff table above and this calculator assume by default. Under 關稅法 §10 the duty rate is one of MFN, agreement (Korea–China FTA, RCEP, ECFA-type measures), preferential or general, with separate tariff-quota rates and annually published provisional rates.
- Applies when:
- Commercial cargo entered on an ordinary import declaration (the default)
Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. Consumption tax falls only on the items in the consumption-tax schedule, and some of them (such as 高档化妆品) are defined by price rather than by HS code. Verify with Customs or a registered 報關企業.
As of: 2026-09-09
- · VAT = (customs value + duty + consumption tax) × rate. Under art. 10 of the Value-Added Tax Law (in force 2026-01-01, replacing the former Provisional Regulations) the standard rate is 13%, with 9% for agricultural products, edible vegetable oils and edible salt, utilities such as water, heating and gas, books, newspapers, magazines, audio-visual products and electronic publications, and feed, fertiliser, pesticides, agricultural machinery and agricultural film. The base for imported goods is set by art. 14 of the same Law.
- · Consumption tax applies to the goods listed in the Provisional Regulations on Consumption Tax, for example high-end cosmetics at 15%, alcohol, tobacco, jewellery and cars; ordinary cosmetics have been exempt since 2016-10-01.
- · Cross-border e-commerce retail imports within the limits: 0% tariff, with VAT and consumption tax at 70% of the statutory amount. Above the single-transaction limit, ordinary goods rates apply in full.
- · Personal accompanied and posted articles outside the cross-border e-commerce channel are levied under the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (Tariff Commission Announcement 2024 No. 11, in force 2024-12-01), which combines duty, VAT and consumption tax into a single composite rate. The composite rate has three bands — 13%, 20% and 50% — and the rate for a given article is read from the GACC Classification Table of Inbound Articles.
- · Under art. 10 of the Tariff Law, duty rates are MFN, agreement (China–Korea FTA, RCEP, ECFA-related measures), preferential and general, with a tariff-quota rate for goods under quota management and provisional rates published annually for defined periods.
Landed-cost estimate
- Duty rate used
- 6%
- Customs value
- —
- Duty
- —
- Value-added tax (增值稅)
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
As of: 2026-01-01
4Requirements
No destination import-rule code is recorded against this HS6. The regimes below come from the regulatory-regime table; re-check once the tariff line is fixed.
- GB 18401 국가섬유안전기술규범 + 중문 라벨
Textiles must meet GB 18401 (formaldehyde, pH, azo dyes) and Chinese labelling rules; garments for children under 3 move up to GB 31701 Class A. Border sampling applies.
- Agency:
- SAMR
Agencies involved
- General Administration of Customs (GACC)Import clearance, tax collection, inspection and quarantine, overseas food manufacturer registrationcustoms.gov.cn
- China International Trade Single WindowSingle entry point for declarations, enterprise registration and CIFER registrationsinglewindow.cn
- Ministry of Commerce (MOFCOM)Import licences and automatic import licences, foreign trade administrationmofcom.gov.cn
- State Administration for Market Regulation (SAMR), including CNCACompulsory product certification (CCC) catalogue and certification managementsamr.gov.cn
- National Medical Products Administration (NMPA)Registration and filing of cosmetics, drugs and medical devicesnmpa.gov.cn
- State Taxation AdministrationVAT and consumption tax policychinatax.gov.cn
As of: 2020-04-22 (reference)
5Documents
United States export documents
- Commercial invoice
- Issued by:
- Exporter
- When:
- With the shipment
Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the shipment
Carton-level contents, weights, dimensions and marks.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Contract of carriage; the ocean bill of lading is also the document of title.
Official page - Electronic Export Information (EEI) and ITN
- Issued by:
- Exporter or authorised agent, filed in AESDirect within ACE
- When:
- Before lading, on the deadline for the mode of transport
Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.
Official page - Shipper's Letter of Instruction (SLI)
- Issued by:
- Exporter
- When:
- When a forwarder files on the exporter's behalf
Authorises the forwarder as agent and carries the data needed for the AES filing.
Official page - Export licence
- Issued by:
- Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
- When:
- Before export, when the ECCN or USML category and destination require it
Licence exceptions may be available; the licence or exception is cited in the AES filing.
Official page - Certification of origin for a free trade agreement
- Issued by:
- Exporter or producer
- When:
- Provided to the buyer for its import claim
KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.
Official page - Certificate of Free Sale or FDA export certificate
- Issued by:
- U.S. Food and Drug Administration or a state authority
- When:
- When the importing country's authority asks for it
Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.
Official page - Power of attorney to the forwarder
- Issued by:
- Exporter
- When:
- Before the forwarder acts
Needed for the forwarder to file EEI and act before CBP as authorised agent.
Official page
China import documents
- Import goods declaration (进口货物报关单)
- Issued by:
- Consignee or an entrusted customs broker, filed through the Single Window
- When:
- Within 14 days of the day the conveyance declares entry
The deadline is set by art. 24 of the Customs Law and art. 7 of the Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01); a late declaration fee applies after it. Filing through a registered customs broker is common.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
The primary basis for the dutiable value; description, specification, quantity, unit price, terms of sale and origin should all be stated.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Used for reconciliation during examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Reconciled against the manifest and used to take delivery.
Official page - Certificate or declaration of origin
- Issued by:
- Issuing body in the place of export, or an approved exporter
- When:
- When claiming an agreement rate
Korean origin may use a Korea-China FTA or RCEP certificate; goods from Taiwan on the early harvest list use an ECFA certificate of origin.
Official page - Import licence or automatic import licence
- Issued by:
- Ministry of Commerce and its authorised issuing bodies
- When:
- Before declaration, for goods under licence management
Whether one is needed is read from the regulatory conditions attached to the commodity code.
Official page - Inspection and quarantine documents
- Issued by:
- Customs (formerly the entry-exit inspection and quarantine authority)
- When:
- With or before the declaration
Quarantine permits, health certificates and origin quarantine certificates for animals, plants and their products; Chinese labels and conformity documents for imported food.
Official page - CCC certificate
- Issued by:
- Designated certification bodies under SAMR and CNCA
- When:
- Before declaration, for products in the CCC catalogue
Products outside the catalogue, or that meet the waiver conditions, can obtain an exemption certificate under the rules.
Official page - Overseas manufacturer registration number and product registration or filing
- Issued by:
- GACC (CIFER) and NMPA
- When:
- Completed before the goods are shipped
Imported food needs the GACC Decree 248 overseas manufacturer registration number; cosmetics need NMPA registration for special cosmetics or filing for ordinary cosmetics.
Official page
6Procedure
- Registration and pre-clearance stepsComplete customs registration as consignee, check the regulatory conditions attached to the commodity code, and obtain in advance any import licence, quarantine permit, CCC certificate and overseas manufacturer registration number.
- Manifest and arrivalThe carrier transmits the manifest and, after berthing, the goods are discharged into a customs supervision area.
- DeclarationThe consignee, or the customs broker it appoints, files the import declaration through the Single Window within 14 days of the day the conveyance declares entry (Customs Law art. 24; GACC Decree 277 art. 7). A late declaration fee applies after that.
- Examination and inspectionCustoms reviews the documents and may examine the goods; goods within the inspection and quarantine scope may also be sampled and laboratory-tested.
- PaymentPay duty, import VAT and consumption tax, normally by electronic payment. Qualifying enterprises can use facilitation measures such as consolidated tax payment.
- Release and post-clearanceThe goods are released and collected. Customs operates post-clearance audit and voluntary disclosure, so declaration errors can be corrected under the rules.
- Registration and pre-clearance stepsAs for ocean cargo: complete customs registration and obtain the required licences, certificates and registrations.
- Manifest and arrivalThe airline transmits the manifest and the goods enter a customs supervision area.
- DeclarationThe declaration is filed through the Single Window, with the same 14-day deadline.
- Examination and paymentComply with examination and inspection, then pay duty, VAT and consumption tax.
- ReleaseCollect the goods from the supervision area after release.
- Identify the channelDistinguish cross-border e-commerce retail import (supervision codes such as 9610 and 1210) from ordinary express consignments and personal postal articles; the tax treatment and documents differ.
- Three-document matchingFor cross-border e-commerce retail imports the platform, the payment company and the logistics company each transmit the order, payment record and waybill to customs, which releases the goods once the three match.
- Limits and taxWithin RMB 5,000 per transaction and RMB 26,000 per year the tariff is 0% and VAT and consumption tax are levied at 70%. Above the single-transaction limit, ordinary goods rates apply in full. Personal postal articles are taxed under the postal article tax.
- Positive list and accessCross-border e-commerce retail import goods must be on the published list of eligible goods, and food and cosmetics remain subject to registration, filing and labelling requirements.
- Release and deliveryAfter the tax position is settled the goods are released and delivered by the logistics company; returns follow their own management rules.
- Declaration on arrivalTravellers carrying goods above the allowance or on the declarable list must declare truthfully and use the declaration channel.
- AllowanceUnder art. 11 of the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles, resident travellers are released free of tax on personal-use articles acquired abroad up to a total of RMB 5,000, and non-resident travellers on articles they intend to leave in China up to RMB 2,000. Frequent travellers — those entering more than once in 15 days — and travellers under 18 are released free of tax only on what the journey requires. Tobacco products and alcoholic drinks are exempt only within the quantities in the Duty-Free Quantity Table for Inbound Baggage annexed to the same Measures.
- Above the allowanceOnly the excess over the allowance is taxed, except that a single indivisible article is taxed on its full value. For articles a person receives by post or express outside that channel, no tax is collected where the amount due is RMB 50 or less; the composite rate applies to consignments of RMB 2,000 or less in total, or to a single indivisible article worth more than RMB 2,000.
- Commercial goodsGoods carried for sale follow the ordinary goods import procedure even when hand-carried, and must satisfy licensing, certification and quarantine requirements.
Show United States export-side steps
- Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
- Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
- File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
- Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
- Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
- RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.
7Difficulty
Score: 0.60
A signal derived from public data, not advice.
Why this reading
- regime[SAMR] GB 18401 국가섬유안전기술규범 + 중문 라벨Textiles must meet GB 18401 (formaldehyde, pH, azo dyes) and Chinese labelling rules; garments for children under 3 move up to GB 31701 Class A. Border sampling applies.samr.gov.cn2026-09-07
- ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov2026-09-07
Components
| Import requirements | No data | China publishes no per-HS import-requirement table beyond CCC, so the requirement component cannot be computed (its weight is redistributed). See the regulatory-regime table. customs_v0.sqlite:certifications (CCC only) |
|---|---|---|
| Classification ambiguity | 0.80 | US CROSS: 804 rulings, 59% of them decided on more than one line · 202 other HS6 codes examined in the same cases rulings.cbp.govNo CN ruling of its own — the US CROSS indicator is used as a proxy for the product-intrinsic difficulty. rulings.cbp.govNo Chinese ruling corpus is held, so this is entirely a proxy. |
| Regulatory regime | 0.50 | GB 18401 국가섬유안전기술규범 + 중문 라벨 samr.gov.cn |
As of: 2026-09-07
8Cases
Rulings held:Korea 4United States 804Taiwan 1China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
China rulings (destination)
No public classification-ruling corpus exists for China, so there is nothing to show.
United States rulings (origin)
Showing the 10 most recent of 804 held
- NYThe tariff classification of accessories from ChinaDecided line: 6117.80.9540, 6217.10.9530, 9615.19.6000Date: 2026-07-17Reference: N363263
- NYThe tariff classification of accessories from ChinaDecided line: 3926.90.9989, 6117.80.8730, 6212.90.0030Date: 2026-03-06Reference: N359131
- NYThe tariff classification of jewelry and hair accessories from China and Vietnam.Decided line: 6117.80.8500, 6217.10.8500, 7116.20.0500, 9817.85.01Date: 2025-12-12Reference: N356439
- NYThe tariff classification of a hat, a headband and a blanket from ChinaDecided line: 6117.80.8500, 6301.40.0020, 6505.00.6090, 9903.01.24, 9903.01.25, 9903.88.03, 9903.88.15Date: 2025-09-25Reference: N352926
- HQRevocation of NY N311707, HQ 950751, HQ W968280, NY K83753, NY N204320, and NY N300387, and Modification of NY K86452; Tariff classification of certain neck, face, head, and arm coveringsDecided line: 6117.10.20, 6117.80.95Date: 2025-06-03Reference: H323071
Show 5 more
- NYThe tariff classification of headbands from ChinaDecided line: 6117.80.8500, 9903.88.15Date: 2024-12-04Reference: N344102
- NYThe tariff classification of arm warmers from PakistanDecided line: 6117.80.9510Date: 2024-09-10Reference: N342138
- NYThe tariff classification of knit sleeve protector from PakistanDecided line: 6117.80.9540Date: 2024-03-06Reference: N338350
- NYThe tariff classification of a women’s cardigan and a jacket expander panel from TurkeyDecided line: 6110.30.3059, 6117.80.9540Date: 2023-11-06Reference: N335862
- HQModification of NY N025677; Classification of BeltsDecided line: 6117.80.95, 6217.10.95Date: 2022-04-08Reference: H249992
Show rulings from other countries (5)
- KR관세평가분류원Clothing accessories, knitted;길이조절 귀요미 귀마개 A1-014468합성섬유제 편물로 만든 머리에 쓰는 형태의 청색계 귀마개(섬유를 충진하여 특정모양으로 성형된 편물제 제품을 양쪽에 봉제하고, 내부에 2개의 원형과 머리띠 모양으로 성형된 플라스틱을 조립하여 삽입한 것으로 길이 조절이 가능함)Decided line: 6117809000Date: 2020-09-16Reference: CLIP-0072020004072
- TW人造纖維製其他製成服飾附屬品,針織或鉤針織者護套(護手臂)Decided line: 61178029008Date: 2016Reference: 105AA0306
- KR중앙관세분석소Clothing aceessories, knitted; Knit windstopper half flex;; VIETNAM코, 입 및 목을 덮을 수 있도록 고안된 신축성이 있는 편물제의 의류부속품으로 코와 입부위는 개방되어 있음 - 용도 : 추위에 대한 얼굴 및 목 보호용Decided line: 6117809000Date: 2008-12-04Reference: CLIP-0082008001433
- KR관세평가분류원Sweat Head Bandㅇ구조 및 형태@§ - 면90%, 탄성사6%, 나일론4% 로 직조한 테리편직물을 폭 약4.5cm가 되@§도록 만든 헤드밴드@§ - 운동시 이마 부위에 착용 땀 흡수 등의 기능을 함Decided line: 6117800000Date: 2005-01-07Reference: CLIP-0072004871371
- KR관세청Clothing accessories, knitted (BODY WARMER)①폴리염화비닐사(56.3%), 폴리에스테르 모 혼용사[33%, 폴리에스테르 (23.5%), 모(9.5%)],폴리우레탄사(6.2%), 고무사(4.5%)로 구성된 이중편직물의 무릎대 ②면(52%), 폴리염화비닐사 (42%), 고무사(6%)로 구성된 이중편직물의 복대Decided line: 6117800000Date: 1991-04-01Reference: CLIP-0001991804127
Sources: People's Daily Overseas Edition: how cross-border e-commerce retail imports are taxed (customs Q&A) · MOFCOM policy database: Notice on improving the tax policy for cross-border e-commerce retail imports · State Taxation Administration: Notice on adjusting the consumption tax policy for cosmetics · GACC online service guide: enterprise registration and declaration · China International Trade Single Window · General Administration of Customs of China · State Administration for Market Regulation · State Council Tariff Commission: Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (in force 2024-12-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · State Taxation Administration (Hainan): Value-Added Tax Law of the People's Republic of China (in force 2026-01-01) · Ministry of Finance: Notice on the tax policy for cross-border e-commerce retail imports (Cai Guan Shui [2016] No. 18) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · China CNCA — SAMR Announcement 2023 No. 36 (CCC catalogue description and definition table, 2023 revision: 16 categories / 96 products) · China CNCA — compilation of CCC implementation rules (2026) · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine · eCFR: 15 CFR 30.4 — Electronic Export Information filing procedures and deadlines by mode · eCFR: 15 CFR 30.10 — retention of export information (five years)
I am a: Forwarder — Changes which blocks are emphasised