China: Self-declarations, customs clearance procedures | KPMG | GLOBAL
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China: New self-declarations to replace customs clearance procedures, pilot program

China: Self-declarations, customs clearance procedures

China’s customs authority issued guidance that amends the existing customs clearance procedure for imported goods, and that will allow for customs self-declarations and tax and customs duty payments.


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Under the current customs clearance procedure, a customs authority review of a customs declaration is required before the goods can be released. 

Under the guidance—Circular No. 62 [2016]—issued in late October 2016, a “pilot reform” program allows for self-declarations and tax and duty payments, thereby not requiring advance review of the customs declaration by the authorities.

Under this pilot program, the customs authority will spot-check and review the valuation, classification, and country-of-origin information for imported goods. In certain special instances, the customs authority will inspect the customs declaration in advance. After the release of the goods, enterprises are to self-disclose and report if they become aware of any of their own violations of the customs regulations.


Read a November 2016 report prepared by the KPMG member firm in China: China Customs Authority Conducts Pilot of Independent Customs Declaration and Tax Payment for Imported Goods

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