Effective 1 October 2025, new export regulations announced by the Chinese State Taxation Administration will come into force. These rules will impact manufacturers, suppliers, and shippers, requiring adjustments across global supply chains.

Key Changes:

• Exporter Registration: All exporters must register with Chinese tax authorities before customs clearance.

• End of Third-Party Declarations: Export declarations under another company’s licence will no longer be permitted.

• Dual-Title Requirement: Factories without their own export licence must still appear on customs paperwork as the production and sales entity (including legal name, address, and tax ID).
  
  

Impact on Supply Chains:

• EXW and FCA shipments face higher risks if shippers fail to meet documentation obligations.

• Possible delays during late September and early October as the new procedures are phased in.

• Non-compliance risks include fines, rejected shipments, and legal penalties.
  
  

Recommended Actions:

• Amend business scope to include “Import & Export.”

• Register through China’s Single Window System.

• Align early with Chinese suppliers and service providers to minimise disruptions.
  
  

Conclusion

China is aligning export taxation with domestic tax rules (VAT, consumption tax, and corporate income tax). To avoid delays and penalties, exporters and their partners must ensure full compliance with the new framework.