中文版
Products on two lists of 1,293 HS codes can be imported into one of 15 approved CBEC bonded warehouse zones across China or shipped from an overseas distribution centre linked to Chinese customs authorities. These ‘positive lists’ include packaged foods, UHT milk, infant formula and wine. Goods can be imported in bulk through this channel and packed locally for final delivery.
A flat tax of 11.9 per cent is applied to the final online retail price at the time of purchase (calculated as a 30 per cent discount on VAT). A discounted rate of consumption tax also applies to:
Individual consumers are permitted to buy up to RMB2,000 worth of such goods per order, up to a limit of RMB20,000 per year.
Until the end of a grace period on 31 December 2018, products on these lists will generally not be required to comply with China’s product standards and import regulations. Products must be legally sold in Australia.
Products can also be shipped directly from overseas merchants (B2C) and individuals (C2C) to China via the postal and courier system. This includes products not on the bonded warehouse positive lists.
Similar to the bonded warehouse model, these products are generally exempt from the requirement to be pre-registered with Chinese authorities. No announcement has been made by Chinese authorities as to how long this exemption will apply.
Products entering China via this method are subject to the following personal postal tax rates:
An overview of common regulations is contained on page 40 of the Austrade publication e-Commerce in China: A Guide for Australian Business. This guide can be downloaded by filling in the form below.
Individual consumer products that are compliant with the relevant national safety and quality (guobiao) standards and import quarantine protocols, can be registered online with the China Import and Export Inspection and Quarantine Bureau.
While many packaged food products sold in Australia will already be compliant with China’s relevant food standards (and can be registered with minimal cost), these measures are independent of Australia’s domestic system and are not a part of the China Australia Free Trade Agreement. Special rules apply to fresh produce, health food, cosmetics and infant formula.
The exact regulatory requirements differ according to each product, and exporters are strongly encouraged to seek professional advice from an import agent, a logistics company, law firm or regulatory affairs advisory.