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China × Trade, Customs & Supply Chain
Moving goods and services across borders: customs, trade rules and supply chains. In China, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Shanghai · Wednesday 4 November
03:07
Local time
What the rules say in China
From the China market guide: the points that matter most for trade, customs & supply chain, each with the source it was checked against.
Essentials guide · Source-checked research100% of statements checked against a source25 checked against an official source25 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
VAT is charged at 13 percent on sales and imports of goods, 9 percent on items such as transport, construction and immovable property services, and 6 percent on most other services, with 0 percent for qualifying exports.
General VAT payers; small-scale payers use a lower collection rate (3 percent, reduced to 1 percent until 31 December 2027).PwC Worldwide Tax Summaries · checked 2026-10-19The General Administration of Customs (GACC) is China's national customs authority.
General Administration of Customs of the People's Republic of China · checked 2026-10-19The Tariff Law was adopted on 26 April 2024 and took effect on 1 December 2024, consolidating the rules on import and export duties and replacing the Regulations on Import and Export Duties.
The tariff schedule is issued separately by the State Council Customs Tariff Commission and changes over time.NPC Observer · checked 2026-10-19A revised Foreign Trade Law was adopted on 27 December 2025 and took effect on 1 March 2026.
Goods, technology and services trade.NPC Observer · checked 2026-10-19The Export Control Law was adopted on 17 October 2020 and took effect on 1 December 2020.
Dual-use items, military products, nuclear and other controlled items.NPC Observer · checked 2026-10-19Read the full guide: Customs, trade and supply chain
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WONE Global Partners in China
No named lead for Trade, Customs & Supply Chain yet — these WONE Global professionals already work in China and can bring the right local colleague in.
Shanghai · ChinaWONE Global Partner · China
Roberto Gilardino is Regional Partner at Horizons, supervising the advisory’s activities in North Asia as well as additional countries (including Mongolia, Malaysia, Indonesia, Pakistan, UAE, Cyprus and Malta).
Also in China
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
Cases
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in China.
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