PRC Customs Tariff Law

中华人民共和国关税法

May 26, 2024 | BY

Susan Mok

The release of goods and determination of customs duty amounts may be carried out separately

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Promulgated: April 26, 2024

Effective: December 1, 2024

Main contents:  Consignees of imported goods, consignors of exported goods and carriers or receivers of articles entering China are payers of customs duties.

E-commerce platform operators that engage in cross-border e-commerce retail import, logistics enterprises and customs clearance enterprises, as well as entities