Import from China: shipping, customs, duties and importer requirements by market

When you import containers from China, shipping and customs are where a well-managed purchase can still go wrong: a container loaded short, a certificate that does not match the product, an importer number that does not exist yet, and the goods sit at the port while storage charges run. This guide is for companies that import full containers, recurring flows or project cargo from China: importers and distributors, including in overseas and island markets, furniture and home retailers, industrial buyers and purchasing intermediaries, and event and hospitality groups. It covers the choice of transport mode, the process from booking to delivery, the documents to prepare and what each main destination market requires from the importer. It also explains how duties and import VAT are calculated and the most common mistakes to avoid.

Sea, rail or air: which mode for shipping goods from China?

For volume buyers, sea freight in a full container (FCL) is the standard: a 20-foot, 40-foot or 40-foot high-cube container is loaded at the factory or warehouse, sealed, and opened again only at destination. When one order does not fill a container, it can travel in groupage (LCL), sharing a container with other shippers; buyers with several suppliers often do better by consolidating their own goods in China into one FCL. Rail mainly serves Europe, with container trains from Chinese hubs to Central and Western Europe. Air freight is for urgent orders, approval samples, spare parts and high-value goods.

Mode	Indicative transit time	Best for	Watch out for
Sea FCL	About 30–45 days port to port to Northern Europe; about 15–25 days to the US West Coast; longer to the US East Coast	Volume orders, recurring flows, heavy or bulky goods	Long lead time; schedule changes and congestion in peak periods
Sea LCL / consolidation	Sea transit plus several days to consolidate at origin and unpack at destination	Several suppliers, or orders below a full container	More handling; LCL depends on other shippers’ cargo and documents
Rail (China–Europe)	About 15–25 days terminal to terminal	Europe-bound replenishment, time-sensitive projects	Europe and Central Asia only; capacity and border delays vary
Air	A few days, usually under 10 days door to door	Urgent, high-value or low-volume goods	Highest cost per kilo; strict dangerous-goods rules (batteries)

These transit times are indicative ranges only. They depend on ports, routing, transhipments, season and customs checks, and exclude production, pre-carriage in China and final delivery. Ask for a schedule for each booking.

Which Incoterm should importers use?

The Incoterm decides who books transport, who pays which costs and where risk passes to you. Most volume buyers purchase FOB (the supplier delivers on board at the Chinese port and clears export) or EXW (you take over at the factory). With your own forwarder, you control carrier, schedule and documents, which matters for recurring flows. Under CIF or CFR the supplier chooses the carrier; under DDP the seller must be able to act as importer in your country. See our complete guide to the Incoterms rules.

The shipping process, step by step

1. Booking. Once the production date is confirmed, the forwarder books space and confirms cargo and document cut-offs. Book early before Chinese New Year, Golden Week and the autumn peak.
2. Loading and loading supervision. The empty container’s condition is checked (holes, humidity, odours, floor). Cartons are counted against the packing list and a sample is opened to confirm the contents. The container is sealed and the seal number photographed.
3. Export clearance in China. An export declaration is filed with Chinese customs, by the supplier under FOB or by your side under EXW.
4. Bill of lading. The carrier or forwarder issues the bill of lading (B/L), or an air waybill for air freight. Check the draft: shipper, consignee, notify party, description, weights, container and seal numbers. With an original B/L, goods are released only against the original or a telex release, usually tied to payment of the supplier’s balance.
5. Transit. The container is tracked through transhipments while the destination broker prepares the import entry and advance filings are made.
6. Arrival. After the arrival notice, local charges are paid and the B/L surrendered so the carrier releases the goods.
7. Import clearance. The broker files the import declaration in the importer’s name, duties and taxes are paid or secured, and customs may inspect the goods or request certificates.
8. Delivery. The container is delivered, unloaded and returned within the free time; beyond it, demurrage and detention charges apply.

What documents are needed to ship goods from China?

Requirements vary by destination and product, but the core file is the same. Prepare it before departure, check that all documents agree with each other and with the goods, and send copies to your customs broker before arrival.

Document	Issued by	Used for	Common problems
Commercial invoice	Supplier	Customs value, duties and taxes	Values or descriptions that differ from the order; wrong Incoterm
Packing list	Supplier	Cartons, contents, weights and volumes; checks at loading and customs	Quantities that differ from the invoice or from what was loaded
Bill of lading or air waybill	Carrier or forwarder	Transport contract; an original B/L is also the title used to release the goods	Wrong consignee or notify party; mismatched container or seal numbers
Certificate of origin	Chinese issuing body, on the exporter’s request	Proof of origin for preferential duty, trade measures or the importer’s bank	Requested too late; details that differ from the invoice
Product certificates and test reports	Manufacturer, accredited laboratories (such as SGS, Intertek or Bureau Veritas) or certification bodies	Proof of compliance with the destination market’s rules, such as CE marking in the EU	Issued for another model or factory, expired, or missing for some references
Specific documents when relevant	Supplier, forwarder or authorities	Safety data sheets and battery test summaries, wood packaging treatment marks, import permits	Discovered only when customs or the carrier asks

The case of a toy container blocked by French customs shows the cost of an incomplete file: customs requested certificates and test reports for several toys, many were missing, and storage and demurrage charges built up until the documents were obtained from the actual manufacturers in China.

What do importers need in each market?

Whatever the Incoterm, the goods are cleared at destination by a registered importer of record. Each country has its own identifier, tax logic, advance filings and product rules.

Market	Importer ID	Bond or guarantee	Duties and taxes	Key pre-arrival filing	Product compliance
EU	EORI number from the member state of establishment	For certain procedures (e.g. deferred payment)	Common Customs Tariff duty + import VAT of the member state	ENS in ICS2, filed by carrier and forwarders	CE marking where required; General Product Safety Regulation
UK	EORI starting with GB	To defer duty payments	Duty + import VAT; postponed VAT accounting if VAT-registered	ENS via S&S GB, by the carrier	UKCA; CE still recognised for many products
US	IRS EIN or CBP-assigned number (CBP Form 5106)	Customs bond, single or continuous	Duties and fees to CBP; no federal VAT	ISF “10+2” for ocean cargo	Agency rules (e.g. CPSC, FCC, FDA)
Canada	Business number + import-export (RM) account; CARM account	Financial security for release prior to payment	Duty + GST on value plus duty	eManifest / ACI by the carrier	Federal product rules by department
Australia	ABN, or CCID without ABN	Not a general requirement	Duty + GST	Packing declaration for FCL and LCL	Biosecurity (ISPM 15 wood packaging); product rules
South Africa	SARS importer registration (RLA), customs code	Duty and VAT paid or secured before release	Duty by tariff code + import VAT	Check with your clearing agent	NRCS letters of authority; ITAC permits
UAE	Customs code linked to a trade licence	Check with your broker	Duty + import VAT (via VAT return if registered)	Check with your broker	MoIAT ECAS certification for regulated products

This is a guide, not legal or customs advice. Rules and systems change: confirm the requirements for your products with a licensed customs broker in the destination country before your first shipment.

European Union

An EU-established importer needs an EORI number, issued by its member state’s customs and valid across the EU. Duty follows the Common Customs Tariff; import VAT is due in the member state of import. An Entry Summary Declaration is lodged in ICS2 before arrival, by the carrier and, for house-level data, forwarders. CE marking applies to products under harmonised rules (toys, electrical equipment and others), and since 13 December 2024 consumer products need a responsible economic operator in the EU, usually the importer when the manufacturer is in China.

United Kingdom

Importing into Great Britain requires an EORI starting with GB; an EU EORI is not enough. VAT-registered businesses can account for import VAT on their VAT return (postponed VAT accounting). The carrier submits the entry summary declaration through S&S GB. The UK continues to recognise CE marking alongside UKCA for many products. Northern Ireland follows separate rules.

United States

EORI is EU-only and the US has no exact equivalent. The importer of record is identified through CBP Form 5106: by its IRS Employer Identification Number (EIN) or, for a foreign business without one, a CBP-assigned number. Formal entries need a customs bond; a continuous bond suits recurring flows. For ocean freight, the Importer Security Filing (“10+2”) is generally due 24 hours before loading at the Chinese port, so supplier data must be ready early. Goods of Chinese origin may carry additional duties that have changed often: check current rates with your broker.

Canada

Importers need a business number with an import-export (RM) program account and a CBSA CARM Client Portal account; non-residents obtain their business number from the Canada Revenue Agency. Release before paying duties and taxes requires the importer’s own financial security in CARM. GST is calculated on the value plus duties. The carrier transmits advance commercial information using the importer’s cargo details.

Australia

Importers use their ABN registered with the Australian Border Force; without an ABN, they receive a Customs Client Identifier (CCID). Duty and GST apply. Biosecurity matters for containers: a packing declaration is required for FCL and LCL, and solid wood packaging must meet ISPM 15, or it may be treated, re-exported or destroyed at the importer’s expense.

South Africa

Importers register with SARS Customs through the RLA process on eFiling and receive a customs code. Declarations are checked against the invoice, bill of lading, certificate of origin and permits; duty and VAT must be paid or secured before release. Restricted goods need an ITAC permit, and products under compulsory specifications need an NRCS letter of authority before import. Non-resident importers should check the specific conditions with SARS or a clearing agent.

United Arab Emirates

Importers need a valid UAE trade licence and a customs registration: Dubai Customs, for example, issues a customs code against the trade licence, valid as long as the licence. Other emirates have their own customs authorities. VAT-registered importers account for import VAT in their VAT return; unregistered importers pay it before release. Regulated products need a MoIAT conformity certificate (ECAS).

How are import duties and VAT calculated?

After the goods themselves, duties and import taxes are often the largest item in the landed cost. They belong in your cost price before you order, not after the container arrives.

• Classify the product. The duty rate depends on the tariff code (HS code) and the origin of the goods. Check it in the official tariff of the destination: TARIC for the EU, the UK Trade Tariff, the Harmonized Tariff Schedule for the US. Some Chinese products also carry anti-dumping or additional duties, as e-bike importers in the EU know.
• Customs value. In the EU, duty is calculated on the customs value, generally the price of the goods plus transport and insurance to the EU border (CIF value). Other countries use other bases: the US, for example, generally excludes international freight. Your broker confirms the basis for your market.
• Import VAT or GST. In the EU, import VAT is calculated on the customs value plus duty. In France, VAT-registered companies have accounted for import VAT on their VAT return (self-assessment) since 1 January 2022, instead of paying it at clearance. Import VAT is generally recoverable for VAT-registered businesses, but it weighs on cash flow where it must be paid upfront.
• Landed cost per unit. Goods price + freight and insurance + duties + destination charges (handling, brokerage, haulage) + non-recoverable taxes, divided by the number of units. Compare suppliers on this figure, not on the ex-works price.

Outside the EU, the market sections above give the logic for each country; rates and rules change, so confirm them with your customs broker before ordering.

What drives shipping costs and lead times?

Freight rates move with the market, sometimes sharply within weeks, so any figure in a guide would soon be wrong. What you can manage are the drivers:

• Container type and fill rate. A 40-foot container rarely costs twice a 20-foot one; the real lever is how well it is filled, which depends on packaging dimensions decided at the order stage.
• Ports. Main ports such as Shanghai, Ningbo, Shenzhen or Guangzhou have frequent direct services; inland factories add pre-carriage, secondary destination ports add transhipments.
• Season. Factories largely stop for Chinese New Year (January or February), Golden Week closes much of China in early October, and the pre-Christmas peak from late summer tightens space and pushes rates up.
• Consolidation. One container for several suppliers means fewer shipments and customs entries, provided all suppliers finish on time.
• Destination costs and taxes. Handling, brokerage, inspections, haulage, demurrage and detention, and duties and taxes, which often weigh more than freight in the landed cost.

Common mistakes when importing from China

• Buying EXW from a supplier that cannot export. Some factories have no export rights and only sell ex-works, leaving the buyer to organise export clearance in China from abroad. Check the supplier’s export capability and choose the Incoterm with the whole chain in mind.
• Leaving duties out of the margin. Duties discovered on arrival, especially anti-dumping or additional duties, can reduce or wipe out the resale margin. Classify the product and check the tariff before signing.
• Accepting CIF in LCL without knowing destination charges. Under CIF the seller’s forwarder chooses the destination agent, and unloading, storage and handling charges on arrival can be far higher than expected. Ask for them before accepting, or move to FCL or consolidation.
• Registering the importer too late. No EORI, no EIN and customs bond, or no customs code when the container arrives means storage and demurrage while it is sorted out.
• Shipping before the document file is checked. Certificates, test reports and invoices that do not match the goods are the first cause of customs holds, as in the toys container case.

How Asiaction manages shipping from China

Asiaction is a French-managed purchasing office in China, working on purchasing projects since 2008 from its operational office in Guangzhou, with more than 3,200 projects completed and a network of more than 6,500 partner factories. Its fee is paid by the client, never by the supplier. Its shipping management service covers sea, rail and air freight from China and the rest of Asia, in FCL or LCL:

• Quotes and booking. Quotes from several freight forwarders put in competition, then booking and coordination of suppliers, forwarders and warehouses.
• Loading supervision. Carton count, random opening of cartons, check of the container’s condition and a photo of the seal.
• Documents. Preparation and verification of export and import documents, and checks that certificates and test reports match the goods shipped; tests can be run by laboratories such as SGS, Intertek or Bureau Veritas.
• Consolidation. With several suppliers, goods are collected in the Guangzhou warehouse and loaded together in one container, as we do for a Caribbean furniture retailer (read the case).
• Tracking. Container position and ETA in the online client portal, alongside production dates and inspection reports.

Shipping is the last link of a chain that starts with sourcing and qualifying factories, then managing production orders and quality control. Problems found in China cost far less to fix than problems found at the destination port.

Who does Asiaction ship for?

We organise container and consolidated shipments for companies with recurring or project volumes:

• Island and overseas importers and distributors (Caribbean, Indian Ocean, Pacific, French overseas territories), in every product category, who need one partner from the factory to a remote port.
• Furniture and home retailers and buying groups in France, Belgium, Switzerland and Quebec.
• Industrial companies buying for their plants, and purchasing intermediaries.
• Event, rental and hospitality companies with project deadlines.

We do not ship parcels or small one-off purchases for individuals. For those, a courier or the logistics service of a B2B marketplace will be simpler and cheaper.

FAQ: shipping goods from China

Is there an EORI number in the US?

No. EORI is an EU system, and the UK uses its own GB EORI. In the US, the importer of record is identified through CBP Form 5106 with its IRS EIN or, for a foreign business without one, a CBP-assigned number. A customs bond and, for ocean shipments, the ISF “10+2” filing are also required.

Can goods from several Chinese suppliers be shipped in one container?

Yes. Each supplier delivers to a consolidation warehouse in China, where goods are checked, stored until all orders are ready and loaded together in one full container. You get one shipment, one bill of lading and one import entry instead of several LCL shipments. It works best when suppliers’ production dates are aligned.

When is FCL better than LCL?

As soon as your goods fill a large part of a container, FCL is usually cheaper per cubic metre, and always safer: the container is sealed at loading and not opened before destination. For recurring flows, consolidating your own suppliers into an FCL generally beats LCL.

Is rail from China a good option?

For Europe, yes: China–Europe rail is faster than sea and much cheaper than air, which suits replenishment and time-sensitive projects. For the Americas, Africa, Oceania and the Middle East, the choice is between sea and air.

Why are containers from China held by customs?

Most often because of the document file: missing or mismatched certificates and test reports, invoices that do not match the goods, a wrong tariff classification or an importer that is not properly registered. Checking documents against the products before departure prevents most holds.

How are import duties calculated on goods from China?

Duty depends on the product’s tariff (HS) code, its origin and the customs value. In the EU the customs value is generally the CIF value (goods plus transport and insurance to the EU border), and import VAT is then calculated on that value plus duty. Some Chinese products carry anti-dumping or additional duties, so check the official tariff before ordering.

Who should arrange transport: the supplier or the buyer?

For large or recurring orders, buyers usually keep control by buying FOB or EXW and appointing their own forwarder or purchasing office in China, which gives visibility on schedules, costs and documents. Under CIF or CFR, the supplier picks the carrier and you have less control.

Does Asiaction handle small shipments or parcels?

No. We organise container and consolidated shipments for companies with recurring or project orders, usually as part of a purchase we follow from the factory. For a parcel or a small one-off purchase, a courier or a marketplace’s own logistics will be simpler and cheaper.