New Export Regulations in China Effective October 1st, 2025

Goldair Cargo informs you of a critical change in Chinese customs and tax procedures, implemented based on the Announcement by the State Taxation Administration (STA) regarding the optimization of Corporate Income Tax (CIT) Prepayment Returns.

This change directly affects the method of filing export declarations and imposes increased transparency requirements to mitigate tax risks.

What changed since October 1st, 2025

The essence of the change is summarized as follows:

1. Mandatory reporting of the actual exporter:

• Export customs declarations must now include the name of the actual manufacturer of the goods, rather than simply the name of an unrelated agent or intermediary trading company.
• The use of names of non-related entities is expressly prohibited.

2. Mandatory reporting of the full value of goods:

• The full and actual value of the goods must be declared.

3. Increased liability for Trading Agents (Agency Enterprises):

• Companies acting as export agents (known as Agency Enterprises), if they submit inaccurate or untrue declarations, become liable for taxes and legal responsibilities.
• In the event of failure to list the actual manufacturer/producer, the agent assumes the entire tax burden.

Direct implications for importers

The new policy aims to combat tax evasion (especially VAT/Export Tax Rebates) and primarily affects the following cases:

1. Clients using trading agents

If your Chinese supplier does not have an export license and uses a third-party company as an agent:

• Obligation for transparency: The supplier/agent must now declare the actual producer and the full value of the goods to Customs.
• Risk: Non-compliance exposes the agent to heavy fines and tax liabilities, which may lead to delays in the customs clearance process or even seizure of the goods until the issue is resolved.

2. Clients with “Drop-Shipping” or Complex Supply Chains

If your supply chain involves multiple intermediary companies, you must ensure that the details of the final manufacturer (factory/manufacturer) are correctly documented.

Goldair Cargo’s Recommendation

To ensure the smooth flow of your imports from China, we advise you to take the following steps immediately:

1. Inform Your Chinese Suppliers: Ask them to confirm they are aware of STA Announcement No. 17 of 2025 (State Taxation Administration).
2. Demand Full Compliance: Ensure that all export documents (Commercial Invoice, Packing List, Export Declaration) include:
   • The actual name of the manufacturer.
   • The accurate and full value of the goods.

The Shipping Department of Goldair Cargo closely monitors developments and is at your disposal for any clarification regarding customs procedures and the preparation of the necessary documents.