All goods imported into China must be notified to the Chinese Customs authorities.

Importers must prepare a customs declaration form (according to the Chinese customs form, please refer to: http://english.customs.gov.cn/Statics/d3059c83-d370-4345-9910-aa94d4811137.html), and submit the following documents to the Chinese Customs:

- Commercial Invoice;

- Packing List;

- Bill of Lading;

- Certificate of Origin (C/O): If the goods want to enjoy tariff preferences under FTAs between Vietnam and China, businesses must submit the corresponding C/O (ACFTA is C/O Form E, RCEP is C/O Form RCEP) issued by the Vietnamese competent authority.

- Import License (for goods that require an import license)

- Notice of results/Certificate of inspection from specialized inspection agencies (in case goods are subject to specialized inspection)

- Application form for exemption or reduction of fees and taxes, detailing the necessary information and relevant regulations and laws;

- Customs duty receipt (if the goods are taxable).

After the importer submits all required documents and tariffs/taxes/fees, China Customs will clear the shipment and release the goods. After customs clearance and release, imported goods can circulate freely in the Chinese market.

Source: Center for WTO and International Trade

• Overview of Process and procedures for importing goods into China
• Determining the import category/import conditions of goods into China
• Determining the classification of goods imported into China
• Determining tariffs, duties and fees of imported goods into China