What should I do if China Customs questions a preferential certificate of origin submitted by an importer?
From the perspective of customs supervision in China, exports are divided into three categories: prohibited exports, restricted exports, and free exports.
From the perspective of customs supervision in China, imports are divided into three categories: prohibited imports, restricted imports, and free imports.
China imposes customs duty, consumption tax, and value-added tax on goods imported into its territory.
China Customs collects and calculate taxes on import and export goods, as well as inbound and outbound articles.
The functions of China Customs are to supervise and control the goods and personnel entering and leaving the territory of China.
China Customs comprises the General Administration of Customs of China (GACC) established under the central government (the State Council), and 42 directly subordinated Customs districts at the local level.