By definition, the shipper (exporter) is responsible for import customs clearance in China and for paying duties and taxes, while the consignee only needs to receive the goods. However, in practice, customs declaration must be made in the name of a local importer. Therefore, the consignee (importer) usually carries out the actual clearance and tax payment, with costs ultimately borne by the shipper.

Not directly. While the first 6 digits of the HS Code are internationally harmonized, the last digits are defined individually by each country. China’s tariff classification and regulatory requirements may differ from those of the export country. The export HS Code can serve as a reference, but for import declaration in China, the HS Code must comply with China’s Customs Tariff Schedule and regulatory framework. Otherwise, it may result in misclassification, tax reassessment, penalties, or clearance delays.

Under-declaring the customs value is a violation. If detected, it may result in:
1) Additional duties and taxes – Customs will reassess the value and collect the difference;
2) Fines and penalties – administrative fines or even multiple times the evaded amount;
3) Higher inspection risk – enterprise credit rating will drop, leading to stricter supervision;
4) Severe consequences – in serious cases, it may be treated as smuggling with legal liabilities.

Yes. Every country sets its own regulatory requirements to manage imports and exports. However, the type and strictness of these requirements vary depending on the product and the country’s laws.

The following categories are more frequently subject to both port and inland inspections:
1） Food, beverages, and alcohol
– Involves labeling, ingredient checks, pesticide residues, and GACC registration.
2） Cosmetics and skincare products
– Especially those requiring special use filing or formula review.
3） Medical devices and pharmaceuticals
– Subject to strict packaging, labeling, and compliance documentation.
4）Animal & plant products
– Require quarantine and health certification.
5）Children’s products & toys
– Often checked for safety risks, CCC certification, and labeling compliance.
6）Used equipment and second-hand machinery
– May require CIQ certification for used mechanical and electrical goods.
7）Electronic goods with mandatory certifications
– Involving CCC, RoHS, Energy Efficiency, SRRC, etc.
8）Chemicals, coatings, adhesives, plastics
– Subject to environmental compliance and hazardous substance control.
9）Goods flagged by Customs’ risk control system
– Due to pricing anomalies, inconsistent documentation, or HS code disputes.

Because customs manifests are usually filed under the MBL (Master B/L). Therefore, the declaration number typically shows the MBL instead of the HBL. Only when “house manifest filing” is required will the HBL appear on the declaration.

The MSDS is provided by the manufacturer to describe the chemical’s properties and risks. The transportation report, issued by an accredited lab, provides the official conclusion on whether the cargo is classified as dangerous goods and how it can be shipped.

Temporary Import & Export refers to goods temporarily brought into or out of China for exhibitions, performances, sports, or testing, with re-export or re-import required within a specified period.