We wish to inform you of significant updates to Chinese export compliance requirements, recently shared by the Freight & Trade Alliance (FTA) in consultation with DFAT.
What Has Changed
- Mandatory Tax Registration
Exporters must now register with Chinese tax authorities before customs clearance of taxable goods, those subject to VAT and consumption tax. Declarations must follow the same procedure as domestic sales - Prohibited Third-Party Declarations
Declaring exports under an unrelated company’s name is now strictly forbidden - Dual-Title Requirement
If a factory lacks its own export licence, both the manufacturer (as the “production and sales entity”) and a licensed customs broker must appear on export documentation, with full manufacturer details (name, address, tax ID) for tax verification - New Taxes on Exported Domestic Goods
Goods that would ordinarily attract domestic VAT and consumption tax must now be taxed accordingly, even when exported. Exporters are required to pay applicable Corporate Income Tax in line with domestic sales rules - Compliance Pathways
To meet compliance, factories can:
- Add “import & export” to their business registration;
- Register via China’s Single Window System;
- Coordinate with local tax authorities to confirm export rebate eligibility.
- Enforcement Timeline
- 1st August – 30th September 2025: Transition period, expect procedural changes and potential shipment delays.
- From 1st October 2025: Non-compliance may lead to severe fines or legal penalties
These changes aim to tighten export controls and tax compliance. We anticipate possible customs delays or adjustments to documentation. Your cooperation in ensuring accurate declarations and compliance will help avoid disruptions.
We strongly recommend you engage with your Chinese Suppliers to ensure they can comply with these new Chinese Government Export requirements by the due dates to ensure your goods are not held up.
