China customs: legal developments and practical updates

This recording explains how China's customs system operates today and what its recent, fast-moving reforms mean in practice for European and UK companies importing from, exporting to, or manufacturing in China.

Topics covered:

• The legal framework for China customs and the role of the General Administration of Customs of China (GACC), including the Anti-Smuggling Bureau (ASB)
• Institutional reforms: specialised Tax Collection and Risk Prevention Centres, the 2019 merger with the China Inspection and Quarantine Authority (CIQ), and the Smart Customs Initiative (AI-driven inspection and big-data risk profiling)
• Clearance reform: the two-step declaration process, the National Integrated Clearance System and the Single Window platform
• Risk management stages, from pre-release screening to post-clearance audits and referral for administrative or criminal investigation
• Voluntary disclosure rules and how the 2025 changes extend the disclosure window
• Export control and counter-sanction developments, including recent rare earth export controls and China's Anti-Foreign Sanctions Law
• Legal consequences of non-compliance: general violations, administrative smuggling and criminal smuggling
• Common risk triggers around classification, valuation and origin, plus non-tariff risks such as licensing, inspection/quarantine and foreign exchange control
• Practical opportunities: provisional tariff rates, processing trade and bonded zones, the Hainan Free Trade Port, and cross-border e-commerce models

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.