Key practical points:
• It unifies the rules for levying customs duties on cross-border goods.
• Rates follow the tariff schedule and vary by product, country of origin and trade agreements.
• Customs value is the base for duty, and freight and insurance may be added.
• Exemptions and reductions exist for some goods or under free-trade agreements.
• Correct declaration of value, classification and origin is the importer's responsibility.
• It recently took effect, replacing earlier regulations.
Tariff Law · Yalla China
中华人民共和国关税法 / Tariff Law
Enacted: 2024-04-26 ✅ Effective: 2024-12-01
📝 Overview
The law governing customs duties on imports and exports, their rates and exemptions.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If you import or export, this law is the basis for your customs duty. The keys: correct product classification, honest value declaration, and proof of origin (especially if a free-trade agreement lowers the rate). Declaration errors cause penalties. General orientation, not legal advice.
📎 Official source
General Administration of Customs / customs.gov.cn
🕒 Updated: 16 March 2026