Importing and exporting are among the most common reasons a foreign company sets up in China in the first place. Yet a newly registered Chinese company does not automatically hold the right to trade across borders. Import and export privileges in China are granted through a series of registrations with the Ministry of Commerce (MOFCOM) and the General Administration of Customs of China (GACC), followed by tax-registration steps that determine whether you can claim export VAT refunds. This guide explains each registration, how long it takes, and the product-specific permits that may apply.
- Import and export rights in China are not automatic — they require a MOFCOM filing and customs registration.
- The core filings are free or low-cost and can usually be completed online through the China International Trade Single Window.
- Export VAT refunds are only available to general VAT taxpayers that maintain proper fapiao and customs documentation.
- Certain goods — food, cosmetics, medical devices, and dual-use items — need separate permits before crossing the border.
- Trading rights should be written into your business scope at incorporation; adding them later means a scope amendment.
What Import and Export Rights Actually Mean
Unlike some jurisdictions where a single import/export license covers everything, China distributes trading privileges across several authorities. The old system of a single foreign trade operator approval was progressively dismantled, and today most trading companies complete a streamlined record-filing rather than a formal approval. What matters for a foreign investor is that import and export must be included in the company’s business scope at the time of incorporation — otherwise you will have to amend the scope before you can file for trading rights.
There is also a practical distinction between importing, exporting, and domestic distribution. A trading WFOE (wholly foreign-owned enterprise) with import and export of goods in its scope can generally import goods into China and export goods out of China. Whether it may resell imported goods domestically depends on whether its scope includes domestic wholesale and retail, and on the VAT and invoicing setup. Getting this right at incorporation — rather than discovering the gap after you have signed a supplier or customer — is one of the clearest arguments for a well-drafted scope.
| Registration | Authority | Purpose | Typical timeline |
|---|---|---|---|
| Foreign trade operator filing | MOFCOM (local commerce bureau) | Confirm trading rights | 2 to 5 working days |
| Customs registration | GACC (local customs house) | Enable import and export declarations | Up to 1 week |
| VAT taxpayer status confirmation | Tax bureau | Determine export refund eligibility | Alongside incorporation |
| Product-specific license | Varies by category | Permit regulated goods | Days to months |
Foreign Trade Operator Filing with MOFCOM
Since the 2022 amendment to the Foreign Trade Law, foreign trade operators are no longer required to obtain an approval; they must complete a record-filing with the competent commerce authority — in practice, the Ministry of Commerce’s local counterparts. The filing confirms your company as a foreign trade operator and is a prerequisite for customs registration.
In practice this is done electronically, usually through the China International Trade Single Window, and takes only a few working days. You will need your business license, your unified social credit code, and the details of your legal representative. The filing itself is free. Once complete, your company appears in the foreign trade operator registry and can proceed to the customs step.
A common mistake is to delay this filing until after the first transaction. Customs registration, bank accounts for foreign-currency settlement, and export refund eligibility all depend on this filing being in place first.
Customs Registration with GACC
After the MOFCOM filing, you register with the General Administration of Customs of China (GACC) — or its local customs house — as a consignee or consignor of import and export goods. This registration issues your customs registration number and activates your ability to declare goods, pay customs duties and VAT on imports, and receive export proceeds.
Customs registration is also done through the Single Window and is generally free. You will need the business license, the foreign trade operator filing confirmation, and details of the legal representative. In most cities the process completes within a week.
From this point, importing goods involves declaring to customs, paying any import duty and import VAT, and obtaining the relevant fapiao. Exporting involves declaring the shipment and, critically, producing the documentation that supports an export VAT refund — which is where the tax step becomes important.
Export VAT Refund Eligibility
China taxes most goods at a VAT rate of 13%, 9%, or 6% depending on the category, and exports are generally zero-rated. That means the VAT you paid on inputs can, in principle, be refunded when you export. But the refund is not automatic — it depends on your taxpayer status and your documentation discipline.
Only general VAT taxpayers can claim export VAT refunds. A small-scale taxpayer generally cannot claim input VAT credits and therefore cannot benefit from the export refund in the same way. For a full comparison of the two statuses, see our guide to general versus small-scale VAT taxpayers.
The documentation chain matters enormously. To support a refund claim you need purchase fapiao from your suppliers, customs export declarations, and consistent records linking inputs to exported goods. Gaps in this chain are the single most common reason refunds are delayed or rejected. This is also why companies with meaningful export volumes often choose to bring their bookkeeping and VAT compliance under a specialist rather than leaving it to ad hoc handling — see our China VAT for foreign companies guide for the full mechanics.
Product-Specific Licenses and Pre-Approvals
Beyond the general trading registrations, specific goods require their own licenses before they can cross the border. The most relevant examples for foreign investors include:
- Food: importers need customs record-filing and, for many categories, registration of the overseas manufacturer with GACC, plus labeling compliance.
- Cosmetics: general cosmetics require notification and special cosmetics require registration before import.
- Medical devices: import depends on product classification, with filing or registration with the medical products administration.
- Dual-use and strategic goods: items on the dual-use export control lists require an export license.
- Pharmaceuticals and health products: tightly regulated, requiring import licenses and quality approvals.
The catalogue approach means the same company can freely import office supplies but need a specific license for one specialty product line. Before committing to a product or a supplier, verify which catalogues and lists your goods fall under — a single misclassified shipment can be detained at the border and, in serious cases, trigger penalties.
Navigating these registrations is rarely a one-time exercise — customs classifications, export lists, and VAT refund rules all evolve. Working with advisors who understand both the local authorities and the expectations of foreign shareholders keeps the process predictable. Dan Young Business Consultancy is a member of the European Union Chamber of Commerce in China, South China Chapter, and our team handles these filings for trading companies across Guangzhou and Shenzhen every week.
Frequently Asked Questions
Frequently Asked Questions
How long does it take to get import and export rights in China?
The MOFCOM filing and customs registration together typically complete within one to two weeks, assuming your business scope already includes import and export. Product-specific licenses can add weeks or months.
Do I need an import/export license to export goods I source from Chinese suppliers?
Yes. To export in your own name you need the foreign trade operator filing, customs registration, and general VAT taxpayer status to claim the export refund.
Can a WFOE with a trading scope import goods for domestic resale?
Importing is generally permitted with trading rights in place, but domestic resale requires that wholesale and retail be included in your business scope and that your VAT invoicing is set up correctly.
How much can I recover through the export VAT refund?
The refund recovers the VAT paid on your inputs, which depends on the goods’ VAT rate and your purchase fapiao. The precise refund rate varies by product category and is published in the export refund catalogue.
Do I need separate licenses for different products?
Only for regulated categories such as food, cosmetics, medical devices, and dual-use items. General merchandise needs no product-specific license beyond the core registrations.
If you are setting up a trading company or expanding an existing China entity into import and export, our company incorporation team can handle the scope drafting and the MOFCOM and customs filings end to end. For the VAT and bookkeeping side, see our bookkeeping, audit and tax services — or contact us directly.
Disclaimer: This article is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. Registration rules, fees, and timelines are accurate to the best of our knowledge as of 2026 but may change. For advice specific to your business, please consult a qualified professional at Dan Young Business Consultancy. Contact us at [email protected] or call/WeChat: +86 18565453956.
