International shipping does not end when goods leave China. Before a shipment can enter the destination country and move to final delivery, it may need to pass through import customs clearance, product classification, customs valuation, duty and tax assessment, document review and, in some cases, physical inspection.

CN-DELIVERY helps overseas buyers prepare shipment information in China and coordinate suitable international shipping and customs-clearance arrangements according to the selected route.

The exact customs procedure depends on the product, destination country, declared value, importer requirements and shipping method.

1. What Are Customs Duties?

Customs duties are import charges that may be collected when goods enter another country.

The amount can depend on factors such as:

There is no single worldwide customs-duty percentage.

The same product can have different duty treatment in the United States, United Kingdom, European Union, Australia, Canada or another destination.

2. Customs Duty Is Different From Import Tax

Customs duty and import tax are not always the same charge.

Depending on the destination, an import shipment may involve:

For example, a product may have a low customs-duty rate but still be subject to VAT or GST at import.

The exact tax treatment must be determined according to the destination country.

3. What Is an HS Code?

Most internationally traded products are classified using the Harmonized System.

An HS code identifies the type of product being imported and helps customs determine:

A vague description such as:

“Accessories”

may not provide enough information for accurate classification.

A more specific description may be:

“Stainless steel furniture handles”

or:

“Cotton knitted T-shirts”

or:

“Lithium iron phosphate energy storage battery modules.”

Accurate product information helps reduce classification problems during customs clearance.

4. Who Determines the Final HS Classification?

Product information may be reviewed before shipment, but the final customs classification is subject to the rules and decisions of the customs authority in the destination country.

Where classification is uncertain, the importer may need to obtain advice from:

For commercially significant shipments, an advance customs ruling may be appropriate in some jurisdictions.

5. What Is Customs Value?

Customs value is the value customs authorities use when assessing duties and certain import taxes.

For many international shipments, customs valuation starts with the transaction value — generally the price actually paid or payable for goods sold for export — with adjustments required by the applicable customs rules.

Depending on the country, customs value may take into account:

The calculation is not identical in every country.

6. The Invoice Value Must Be Genuine

Customers should provide truthful commercial information.

The declared value should reasonably reflect the actual commercial transaction.

We do not recommend intentionally declaring an artificially low value simply to reduce customs duty or tax.

Incorrect or unsupported declarations can lead to:

Customs authorities may request evidence supporting the declared value.

7. What Documents Can Support Customs Value?

Depending on the shipment, customs may request documents such as:

Buyers should retain genuine purchase records for commercial shipments.

8. Country of Origin

Country of origin is another important customs factor.

For goods purchased and manufactured in China, the country of origin will often be China, but origin rules can become more complicated when:

Country of origin can affect:

9. Commercial Invoice

A commercial invoice is one of the most important customs documents.

Depending on the shipment, it may contain:

Information on the invoice should correspond with the actual goods.

10. Packing List

A packing list provides physical shipment information.

It may include:

A clear packing list helps customs, carriers and destination brokers understand how the shipment is organized.

11. Receiver and Consignee Information

Accurate receiver information is important before shipment leaves China.

Depending on the country and service, we may need:

Requirements differ by destination and shipment type.

12. Importer of Record

Some shipments require a legally recognized importer.

The importer may be responsible for matters such as:

Who can legally act as importer depends on the destination country.

A foreign seller or logistics company cannot automatically act as importer in every country.

This is particularly important when arranging DDP services.

13. Personal Shipments vs Commercial Shipments

Customs treatment can differ between personal and commercial imports.

Commercial shipments may require more information, including:

A shipment should not be described as a personal gift if it is actually a commercial purchase.

14. Import VAT and GST

Many countries impose VAT, GST or another consumption tax on imported goods.

The tax base may include more than the purchase price.

Depending on local rules, it can include:

For example, EU import VAT rules generally use the customs value together with certain duties, taxes and incidental expenses when calculating the taxable amount.

The applicable rate must be checked for the actual destination.

15. Duty-Free Does Not Always Mean Tax-Free

Some products may have a customs-duty rate of zero but still be subject to:

Customers should therefore not assume that “0% duty” means there will be no import cost.

16. Low-Value Shipment Rules

Some countries provide simplified treatment or thresholds for low-value imports.

However:

We therefore review the actual shipment and destination rather than relying on a universal low-value threshold.

17. Anti-Dumping and Additional Duties

Some products may be subject to additional trade measures.

Examples can include certain:

Additional duties can depend on:

These charges can be significantly higher than ordinary tariff duties.

For products potentially affected by anti-dumping or countervailing measures, specialist customs review may be necessary before shipping.

18. Restricted Products

Some goods require additional import review or documentation.

Examples may include:

Acceptance for transportation does not automatically mean the product is legally importable into every destination.

19. Prohibited Goods

Goods prohibited by the destination country cannot legally be imported simply by selecting another shipping route.

Examples may include:

Customers are responsible for providing accurate information about the goods they are purchasing.

20. Battery Shipments

Lithium batteries and energy storage products require additional attention.

Before transport or customs arrangements, information may be required such as:

A battery being accepted by a transport route does not automatically guarantee import approval at destination.

Transport compliance and import compliance are related but separate issues.

21. Food Products

Food products may be subject to controls involving:

Warehouse inspection in China cannot replace food-safety approval by the destination authority.

Before shipping commercial food products, import eligibility should be confirmed.

22. Furniture and Building Materials

Furniture and building materials can have customs considerations involving:

Wooden products or wooden packaging may also be subject to phytosanitary or treatment requirements depending on the destination.

23. Clothing and Textiles

For clothing and textiles, customs information may include:

Accurate composition information can be important because different textile products may fall under different tariff classifications.

24. Customs Clearance Inspection

Customs authorities may select shipments for physical inspection.

An inspection may involve:

Customs inspection is controlled by government authorities.

Neither CN-DELIVERY nor the carrier can guarantee that a shipment will not be inspected.

25. Customs Clearance Delays

Customs delays can happen even when the shipment documents have been prepared correctly.

Possible reasons include:

Transit-time estimates should therefore not be treated as guaranteed customs-clearance times.

26. Additional Documents Requested by Customs

If customs requests additional information, the importer or shipper may need to provide:

Customers should respond promptly to documentation requests.

27. Customs Revaluation

Customs authorities may question a declared value.

If the declared value is rejected, customs may determine another value according to applicable valuation rules.

This can result in:

Providing accurate documentation from the beginning reduces avoidable problems.

28. Customs Classification Disputes

Customs may classify a product differently from the classification expected by the shipper or importer.

A classification change can affect:

For high-value or recurring imports, customers may wish to obtain professional classification advice or an advance ruling where available.

29. Customs Storage Charges

If goods remain at a port, airport, terminal, customs warehouse or carrier facility for an extended period, additional costs may arise.

These may include:

These charges are not automatically included in every freight quotation.

30. Problems Caused by Receiver Delays

Additional costs may arise if the receiver fails to provide required information or complete import formalities on time.

Examples include:

It is important that the receiver remains available during customs clearance and final delivery.

31. Customs Rejection

In some situations, customs may refuse entry.

Possible outcomes can include:

The available option depends on the reason for rejection and destination-country rules.

The costs associated with these actions can be substantial.

32. DDP Shipping and Customs

CN-DELIVERY can arrange DDP shipping on supported routes when the product and destination qualify.

DDP generally means the agreed service is structured so the shipment reaches the named destination after import-clearance arrangements and applicable duty/tax responsibilities have been handled according to the confirmed service scope.

Under the ICC Incoterms® DDP rule, the seller carries a very high level of responsibility, including import clearance and applicable duties and taxes.

In actual logistics operations, however, the exact method depends on destination-country rules.

33. DDP Is Not Identical in Every Country

Some countries restrict whether a foreign company can:

For this reason, DDP should only be offered after confirming:

A DDP quotation should clearly state what is included.

34. What Our DDP Quotation May Include

Depending on the confirmed route, a DDP quotation may include:

The exact inclusions are stated in the confirmed quotation.

35. What May Not Be Included in a DDP Quote

Extraordinary or unexpected costs may fall outside a standard DDP quotation.

Examples may include:

The quotation and service terms should be reviewed before shipment.

36. Non-DDP Shipping

CN-DELIVERY can also arrange shipping where the receiver handles import customs clearance.

Depending on the route, the customer or consignee may be responsible for:

This may be appropriate for experienced importers that already have:

37. DDP vs DAP

Under DDP, import clearance and applicable import duties/taxes are generally the seller’s responsibility under the Incoterms® framework.

Under DAP, the seller arranges transportation to the named destination, but the buyer is responsible for import clearance and import duties/taxes.

The right choice depends on:

38. Why Customs Costs Can Change

An early customs estimate may differ from the final amount.

Possible reasons include:

For this reason, preliminary estimates should not be treated as guaranteed government assessments unless the relevant arrangement specifically fixes those costs.

39. Currency Conversion

Customs authorities may convert commercial values into the destination country’s currency.

They may use an official customs exchange rate rather than the rate shown by a retail bank or online currency converter.

This can affect the final taxable customs value.

40. Incoterms and Customs Responsibility

Commercial terms such as:

help define responsibilities between buyer and seller.

However, Incoterms do not override destination-country customs law.

The customs authority determines whether the proposed import structure is legally acceptable.

41. What Customers Should Provide Before Shipping

To help us review customs and shipping requirements, customers should provide as much accurate information as possible.

Useful information includes:

More complete information allows us to identify potential problems before international shipping.

42. Do Not Hide the True Product Description

A shipment should not be deliberately described as another type of product simply to obtain a cheaper freight rate or lower customs duty.

For example, batteries should not be declared as ordinary plastic accessories.

Food should not be declared as household goods.

Commercial products should not automatically be declared as gifts.

Accurate product descriptions protect the shipment and the customer.

43. Do Not Assume the Supplier Has Checked Import Rules

A Chinese supplier may understand manufacturing and domestic shipping but may not understand the customs rules in the buyer’s country.

Before a large order is shipped internationally, the buyer should confirm:

This is especially important for regulated goods.

44. Customs Review Before Goods Leave China

One advantage of using our China warehouse is that shipment information can be reviewed while the goods are still in China.

Before international shipping, we can coordinate checks involving:

If an obvious problem is identified, it may be easier to communicate with the supplier before the goods leave China.

45. Multiple Suppliers and Customs Documentation

When goods come from multiple Chinese suppliers, the final international shipment may contain products purchased from several sellers.

The warehouse can consolidate the physical goods, but customs documentation must still accurately describe what is inside the shipment.

The final packing and commercial information may need to identify:

Consolidation does not remove customs-declaration requirements.

46. Customs and Repacking

Repacking can reduce unnecessary shipping volume, but it does not change the legal identity or customs value of the goods.

Removing supplier cartons does not mean the products can be declared differently.

The customs declaration should continue to reflect the actual products being imported.

47. Customs and Samples

Samples may still be subject to customs procedures.

The word “sample” does not automatically make goods duty-free or tax-free.

Customs treatment can depend on:

Commercial samples should be described accurately.

48. Customs and Gifts

Marking a commercial shipment as a “gift” does not automatically eliminate import duty or tax.

Gift exemptions normally have specific conditions.

Goods purchased from suppliers for business, resale or commercial use should not be falsely described as personal gifts.

49. Final Customs Authority

CN-DELIVERY can help coordinate shipment preparation, transport routes and customs-clearance arrangements, but the final authority for import decisions is the customs and regulatory authority of the destination country.

Government authorities may determine:

No freight forwarder can legally guarantee that customs will never inspect a shipment or request additional information.

50. Our Approach to Customs & Duties

Our goal is to make international shipping from China more transparent.

Before dispatch, we aim to help customers understand:

The objective is not to hide customs requirements, but to identify them as early as possible before the goods leave China.

Customs & Shipping Support From CN-DELIVERY

CN-DELIVERY provides China warehouse receiving, product inspection, photo and video checks, consolidation, repacking and international shipping support for overseas buyers.

For customs or shipping questions, please send us:

Our team can then review the shipment and advise which available shipping arrangement is more suitable.

Company Information

CN-משלוח

Operated by:

SILKWAY GLOBAL TRADING CO., LIMITED
斯客威環球貿易有限公司

Hong Kong Office

Room 2401-16
Wing Shing Industrial Building
26 Wang Fung Street
San Po Kong, Kowloon
Hong Kong

Guangzhou Office

Room 705, Building A, Building 1
No. 1 Yiheng Road
West Zone, Hebian Tongda Creative Park
Helong Street, Baiyun District
Guangzhou, China

WhatsApp

+44 7536479263

For shipment-specific customs questions, please contact us with the actual product information and destination. Customs duties, taxes, documentation requirements and DDP availability must be reviewed according to the specific shipment rather than assumed from a general rate.

Important Customs Notice

Customs regulations, import duties, VAT, GST, product restrictions and clearance procedures differ by country and can change.

Information provided by CN-DELIVERY is intended to assist with logistics planning and shipment preparation and should not be treated as legal, tax or regulatory advice.

Where a shipment involves significant commercial value, regulated products, uncertain tariff classification, anti-dumping measures, import licensing or other complex customs issues, the importer should obtain confirmation from the relevant customs authority, licensed customs broker or qualified professional before shipment.