Alcoholic Beverages Customs Clearance Service (Importing into China)

Different types of alcoholic beverages are subject to different tariff rates. Example: Current tax rates for imported bottled red wine and wine:

• Customs Duty: 14% (Calculation: CIF value × 14%)

• Value-Added Tax (VAT): 17% (Calculation: (CIF value + Customs Duty amount) × 17%)

• Consumption Tax: 10% (Calculation: [(CIF value + Customs Duty amount) / (1 - 10%)] × 10%)

Other Import Costs: The total cost of imported goods shall be the sum of the following six items:

1. RMB Cost of Goods = Foreign Exchange Value of Goods × Daily Foreign Exchange Rate (RMB vs. Foreign Currency)

2. Freight + Insurance Premium (Charged based on the country/region of origin and mode of transportation)

3. Customs Duty and VAT (Charged in accordance with customs and national tax rate regulations)

4. Fees for applying for import approval documents and Chinese labels (Not applicable to all products)

5. Port and import procedure fees

6. Bank settlement fees

(I) Chinese Label Filing: After preparing the following declaration documents in accordance with China's General Standard for Food Labels and relevant regulations, Chinese importers of alcoholic beverages shall obtain forms from the local entry-exit inspection and quarantine bureau to apply for filing:
Documents required for Chinese label filing: (Omitted)
After the above documents are prepared, once customs declaration for the goods is completed, the importer shall submit the documents to the local inspection and quarantine bureau for review and filing; alternatively, pre-filing of Chinese labels can be done at an institution recognized by the inspection and quarantine bureau before the goods arrive.

Documents required for customs declaration and inspection of imported red wine, wine, and other foreign spirits: (Omitted)

The import process for alcoholic beverages is relatively complex. Main Process:
Goods Arrival at Port → Inspection Declaration → Customs Declaration → Tax Payment → Customs Inspection (Random) → Release → Sampling or Sample Submission by Inspection and Quarantine Bureau → Sample Testing and Chinese Label Review → Issuance of Hygiene Certificate (The goods can only be sold in the domestic market after obtaining this certificate)
*Note: Some special economic zones or ports require completion of commodity inspection and Chinese label filing before customs declaration can be processed after the goods arrive at the port.

The arrival procedures for imported goods require inspection declaration first, followed by customs declaration, and then further commodity inspection. Customs declaration and tax payment are conducted simultaneously. The process is the same as that for other imported goods.

• Customs Price Verification: Customs valuers will verify the authenticity of the declared CIF (Cost, Insurance, and Freight) value of imported red wine, wine, and foreign spirits. It is essential to prepare supporting documents to submit to customs, such as the export customs declaration form of the goods and the original factory invoice. This avoids situations where customs questions the declared value and conducts a re-valuation (which will inevitably be much higher than the original declared value), leading to increased costs.

• Commodity Inspection Sampling: The inspection and quarantine bureau will conduct random sampling of the goods, typically at a rate of 0.1% of the total quantity. The samples are tested to confirm compliance with China's national food hygiene standards, and the remaining sampled products are kept for future reference. If the inspection and quarantine bureau determines that the product quality does not meet domestic standards, the goods are prohibited from being sold in the domestic market and will be either returned or destroyed.

• Quality Testing and Chinese Label Review: Commodity inspection also includes quality testing and Chinese label review:If the Chinese label is non-compliant, or if the content of the Chinese label is inconsistent with the actual ingredients of the goods, the goods will also be returned or destroyed.

• Verify whether the packaging quality meets standards, whether the production date is displayed in accordance with domestic standards, whether nutritional ingredients or ingredients are labeled correctly, and whether the Chinese label complies with standards.

• Review documents related to the goods, including the hygiene certificate, certificate of origin, and composition analysis certificate issued by the exporting country. For goods packaged with wooden materials, the "fumigation certificate" issued by the exporting country must also be reviewed.