The Chinese market is extremely attractive due to the large number of potential customers, as well as the fast pace of economic growth and the constantly growing group of wealthy people.

China joined the World Trade Organization (WTO) in 2004, then also strongly liberalized theirs import policyas well as a number of non-tariff regulation tools import. Still, however exporters are specific standards and regulations.

Tariff rates

All countries that are members of the WTO, and therefore also Poland, they have most-favored-nation status. Having this status means that at export to China apply rateswhich belong to the category "most-favored nation".

Five Special Economic Zones i Foreign Trade Zones they allow export to China using special discounts and customs duty exemptionsand even enable in some cases complete exemption from customs duties. To make this possible, chinese Customs authorities must consider imported products important for the development of important sectors of the economy in the China.

But China still persist high tariff barriers na import goods in the sector electronics industry and automotivewhich are particularly protected by this country.

Customs value

Customs value is referred to as CIF prices of the goods. It consists of Dinner contract, packaging cost and freight, and Insurance and commission seller. During exports to China to be reckoned with customs value appraisalwhat is made by Chinese customs officialswho use base datamodeled on international i domestic prices specific goods. The most commonly accepted price is the one determined by the Chinese importers, but it must be within the level specified in the database. While categorization goods is made with the application 10 digit HS code.

Taxes

Besides having to pay customs rates, exporters also have to take into account the obligation to pay VAT tax. This tax is collected at the border and is calculated on the basis of value exported products after customs duties. primary rate VAT tax to 17 %, however, for some goods it is lower. And yes:

  •         basic necessities, so fuel or food are taxed at a rate 13% ​​VAT;
  •         little companywhich sales do not exceed 1 million RMB are burdened with a reduced tax rate VAT from 4 to 6%, which also depends on the profile of their activity;
  •         companies with foreign capital are exempt from the obligation to pay VAT or benefit from significant discounts, however, on the condition that they export goods of their own production in China.

Acquisition of rights to conduct foreign trade and distribution

China as a rule, they restrict the right to conduct foreign trade. All of them foreign companiesthat operate in this country have registration obligation his business concerning import and export w Ministry of Commerce or on its agendas. If they fail to fulfill this obligation, they will not be able to commence customs operations. Also, the right to distribute w China, in relation to foreign companies, it applies only to goods manufactured by them in that country, and distribution other goods can only be made using local agent.

Quality standards

In terms of quality standards the competent ministerial administrative body in China is State General Administration for Quality Supervision and Inspection and Quarantine (AQSIQ) that is  General Administration for Quality Supervision, Inspection i Quarantines of the People's Republic of China. She is responsible for quality domestic, control goods, certification, accreditation, normalizationand also for inspection of goods. It has been in force since 2003 in China unified compulsory certification systemwhich includes 132 product categoriesis compatible with it as well certification system "China Compulsory Certification " czyli CCC administered by Certification and Accreditation Administration of China (CNCA) and being the only one at the same time state certification system.

The mark of quality and CCC security it is granted domestically and imported from abroad products within a given category. No product on the list CCC, cannot be imported into China if it has not been applied for CCC and will not be marked. The research and certification process is long, usually takes about 3 months, and the cost is estimated at $ 5 to $ 000. Only pressure and measurement devices are covered by a different certification system.

Export to China - documentation

Completing the documents required for customs control is provided obligation of the importer Chinese. The composition of such documentation usually enters:

  •         Bill of Lading, or sea waybill;
  •         invoice;
  •         loading list;
  •         customs declaration;
  •         insurance policy;
  •         special documents, if applicable to a specific product - import license and AQSIQ certificate.

Temporary check-in

Commoditieswhat are to China imported goal presentation na fair or exhibitions, fired are with customs duties and VAT-u, however, they must be exported from China within 3 months. In addition, the organizer of such fairs or exhibitions should report the arrival of the exhibits and actively participate in the customs procedure. If, on the other hand, the exhibits that were covered temporary severance pay, will be sold after the fair, customs will impose appropriate custom duty.

Components and materials

Components, materials, packaging and spare partswhich the foreign company will use in China goal production of new products, which are intended for export in no more than one year, are fired z customs duties and VAT tax. However, foreign companies may also apply for an extension of this period to two years, moreover, they can set up on their own premises duty free warehouse. In such a warehouse, they can store goods in transit or parts necessary for warranty repairs of imported goods.

Mandatory certification of goods

Goods originating from exports to Chinawhich are subject to security reasons certification, should be provided with the appropriate stickers. All products as they are imported to China, they must therefore have Signsthey serve product name, end his origin, name and address local distributoras well as the individual ingredients, manufacturer's name, production date and date shelf life.

Export ban

Defined towary they were also taken over by the Chinese authorities export ban. The list of prohibited goods includes:

  •         weapons, ammunition and explosives;
  •         counterfeit securities and money;
  •         graphic materials recognized by the authorities Chin za harmful to culture, policy or interests;
  •         poison and medicinewhat nie left admitted to the official one distribution;
  •         cry Animals and plantswhich come from the areas where they occur diseases;
  •         some means foodwhich contain specified dyes or ingredients, recognized by Chinese authorities as harmful for one's health.

Moreover, it is also forbidden to export to China used clothing, waste radioactive, aftermarket cars, seed material, fertilizers artificial i feed additives, and antibiotics used in breeding. However, restrictions do apply plastic products and polyester, components do production fibers artificial, Cotton and clothes i yarn cottonas well as part of products steel.