Import & Customs

The tariff code drives everything. The first six digits of an HS code are set internationally by the World Customs Organization; China adds digits to eight or ten for the export declaration, and the destination adds its own — TARIC in the EU, HTSUS in the United States, a ten-digit code in the UK. Duty is calculated on the destination code, so a supplier's Chinese code tells you almost nothing about what you will pay. Getting a binding ruling or at least a written classification opinion before a first large shipment is normal practice and usually costs nothing.

The document set is short and unforgiving. Commercial invoice, packing list, and bill of lading or air waybill are the base. Add a certificate of origin where a preference applies — Form E for the ASEAN–China agreement, a RCEP certificate or declaration for RCEP members. Add an MSDS for anything chemical, a UN38.3 summary for lithium cells, and an ISPM 15 heat-treatment stamp on any solid wood pallet or crate. Untreated wood packaging is one of the few problems that can result in a whole container being refused entry.

Then there are the destination-specific filings, and these are the ones that cannot be fixed later. The United States needs an importer of record, a customs bond and an ISF 10+2 filed twenty-four hours before the vessel loads. The EU needs an EORI number and settles import VAT at entry, with IOSS available for business-to-consumer consignments up to €150. Several African markets require a pre-shipment conformity certificate or a cargo tracking note — SONCAP for Nigeria, PVoC for Kenya, Tanzania and Uganda, SASO or SABER for Saudi Arabia, ECTN or CTN for a number of West and Central African ports. All of them must be applied for before the cargo leaves China.