In September 2026, Chinas total import and export value reached USD 760.84 billion, representing a month-on-month increase of 11.2% compared with August of this year and a year-on-year increase of 34.1% compared with September of the previous year; in terms of exports, export value in September was USD 447.18 billion, up 11.4% month-on-month compared with August of this year and 36.3% year-on-year compared with September of the previous year; in terms of imports, import value in September was USD 313.65 billion, up 11.0% month-on-month compared with August of this year and 31.0% year-on-year compared with September of the previous year. The goods trade surplus stood at USD 133.53 billion, with a cumulative total of USD 938.11 billion from January to September.

In September 2026, imports of mechanical and electrical products amounted to RMB 10,255.0 billion (exports: RMB 20,245.8 billion); from January to September, cumulative imports of mechanical and electrical products reached RMB 72,296.8 billion (exports: RMB 149,274.3 billion), representing a year-on-year increase of 33.3% in imports and 23.7% in exports; in September, imports of integrated circuits totaled 56.46 billion units (exports: 32.65 billion units), with an import value of RMB 486.67 billion (exports: RMB 305.02 billion); from January to September, imports of integrated circuits reached RMB 3,431.21 billion (exports: RMB 2,070.86 billion), representing a year-on-year increase of 56.6% in imports and 99.1% in exports; in September, imports of medical devices amounted to RMB 69.8 billion (exports: RMB 152.8 billion); from January to September, imports of medical devices totaled RMB 601.1 billion (exports: RMB 1,202.4 billion), representing a year-on-year decrease of 11.3% in imports and a 10.2% increase in exports.

01

Announcement No.37 of 2026 issued by the Ministry of Commerce: Publication of the Preliminary Ruling on the Anti-Dumping Investigation into Imports of Dichlorodihydrosilane Originating in Japan

Publication Date：September 7，2026

Effective Date：September 7，2026

Announcement Content

In accordance with the provisions of the Anti-Dumping Regulations of the Peoples Republic of China (hereinafter referred to as the "Anti-Dumping Regulations"), on January 7, 2026, the Ministry of Commerce (hereinafter referred to as the "investigative authority") issued Announcement No.2 of 2026, deciding to launch an anti-dumping investigation into imported dichlorodihydrosilane originating in Japan (hereinafter referred to as the "product under investigation").

The investigating authority conducted an investigation into whether the products under investigation were being dumped and, if so, the extent of the dumping; whether the products under investigation caused injury to the domestic dichlorodihydrosilicon industry and the degree of such injury; and whether a causal relationship existed between the dumping and the injury. Based on the findings of the investigation and in accordance with Article 24 of the Anti-Dumping Regulations, the investigating authority issued a preliminary determination (see the attachment). The relevant matters are hereby announced as follows:

I. Preliminary Ruling

The investigating authority has preliminarily determined that the imported products under investigation, originating in Japan, are being dumped; that the domestic dichlorodihydrosilicon industry has suffered material injury; and that a causal relationship exists between the dumping and the material injury.

II. Collection of Security Deposits

Pursuant to Articles 28 and 29 of the Anti-Dumping Regulations, the investigating authority has decided to implement provisional anti-dumping measures in the form of a security deposit. Effective September 8, 2026, importers shall, when importing the products under investigation, provide the relevant customs authorities of the Peoples Republic of China with the corresponding security deposits in accordance with the security deposit ratios for each company as determined in this preliminary ruling.

The specific description of the product under investigation is as follows:

Scope of investigation: Imported dichlorodihydrosilane originating in Japan.

Product under investigation: Dichlorodihydrosilane, also known as dichlorosilane,dichloromethanesilane, etc.

English name: Dichlorosilane (abbreviated as DCS).

Chemical formula: SiH2Cl2

Structural formula:

Physical and chemical properties: Dichlorodihydrosilane is a colorless, flammable, and toxic gas under normal temperature and pressure; it has a distinctive odor, is soluble in organic solvents such as benzene and diethyl ether, and has a purity greater than 99%.

Primary uses: Dichlorodihydrosilane is primarily used for thin-film deposition during chip manufacturing—such as for epitaxial films, silicon carbide films, silicon nitride films, silicon oxide films, and polycrystalline silicon films—as well as for the production of logic chips, memory chips, analog chips, and other chip-like devices; it can also be used to synthesize silicon-based precursor compounds and polysilazanes.

This product is classified under the Import and Export Tariff of the Peoples Republic of China: 28539090. Other products under this tariff code are not within the scope of the present investigation.

The security deposit rates applicable to each company are as follows:

1. Shin-Etsu Chemical Co., Ltd. 99.2%

（Shin-Etsu Chemical Co.,Ltd.）

2. Denar Silane Co., Ltd. 80.8%

（Denal Silane Co.,Ltd.）

3. Other Japanese companies: 99.2%

III. Methods for Collecting Security Deposits

Effective September 8, 2026, import operators importing dichlorodihydrosilane originating in Japan shall provide the relevant security deposits to the Customs of the Peoples Republic of China in accordance with the security deposit ratios for each company specified in this preliminary ruling. The security deposit shall be calculated on a specific ad valorem basis based on the taxable value of the imported goods as determined by Customs; the calculation formula is: security deposit amount = (taxable value of the imported goods as determined by Customs × security deposit collection rate) × (1 + value-added tax rate at the import stage).

IV. Commentary

All interested parties may submit written comments to the investigative authority within 10 days from the date of publication of this announcement.

I. Background of the Announcement

Dichlorodihydrosilane (DCS) is a core silicon precursor material for semiconductor thin-film deposition, used in the fabrication of logic, memory, and analog chips; it is a critical raw material for electronic specialty gases.

On December 8, 2025, Tangshan Sanfu Electronic Materials filed an anti-dumping application on behalf of the domestic industry; evidence indicates that from 2022 to 2024, imports of DCS from Japan increased while prices fell cumulatively by 31%, adversely affecting the operations of the domestic industry.

On January 7, 2026, the Ministry of Commerce issued Announcement No.2 of 2026, initiating an investigation: the dumping investigation period is July 1, 2024 – June 30,2025; the injury investigation period is January 1, 2022 – June 30,2025.

The localization of the domestic semiconductor materials industry is advancing, with Japanese manufacturers serving as the primary overseas suppliers to Chinas DCS sector; this trade remedy measures were initiated by the Chinese authorities targeting special gases for semiconductor precursors, with the aim of correcting unfair low-price dumping practices, safeguarding a fair competitive environment for the domestic industry, and conducting the investigation in accordance with the Anti-Dumping Regulations and WTO rules.

II. In-Depth Analysis of the Key Content of the Announcement

1. Preliminary ruling: Dichlorodihydrosilane originating in Japan is subject to dumping; domestic industries have suffered material injury; and there is a causal relationship between the dumping and the injury.

2. Separate dumping margin:

• Shin-Etsu Chemical Industry Co., Ltd.: 99.2%
• Denar Silane Co., Ltd. (including Air Liquide Japan LLC): 80.8%

3. Form of interim measure: a security deposit (the interim anti-dumping duty is not levied directly). When an importer files an import declaration, the importer shall pay a security deposit to Customs based on the dumping margin applicable to the relevant manufacturer; the amount of the security deposit shall not exceed the dumping margin. Once the final determination is issued, any excess will be refunded and any shortfall will be paid, and the security deposit will then be converted into an anti-dumping duty or released.

4. Investigation progress: This proceeding remains a preliminary ruling; the case will continue to move forward, after which the Ministry of Commerce will conduct on-site investigations, solicit the views of all interested parties, and issue a final ruling; the standard deadline is January 7, 2027, with a maximum extension of six months.

5. Product definition: The product under investigation is dichlorodihydrosilane; careful attention should be paid to the tax code, product specifications, purity, and determination of the country of origin. The country of origin—Japan—is the key factor triggering provisional measures; it is not sufficient to consider only the sellers country of origin.

III. Compliance Notice

1. Imported enterprises: verify the origin of the goods and the identity of the manufacturers; pay the required security deposit for the goods involved in the case; calculate costs; retain supporting documentation for potential use in investigations; and develop a pool of alternative suppliers—re-exporting or circumventing these measures is strictly prohibited.

2. Japanese manufacturers: Companies that respond to the proceedings shall cooperate with the verification process and may apply for a price commitment; companies that do not respond shall register their response in a timely manner.

3. Domestic manufacturers: Cooperate with the investigation by submitting relevant data; standardize pricing and report any attempts to circumvent reporting requirements.

link

https://www.mofcom.gov.cn/zcfb/blgg/art/2026/art_e19aca9652ae4c8fbc96cc6994086f30.html

02

Announcement of the Ministry of Commerce and Four Other Departments on the Adjustment of the Catalogue for the Administration of the Export of Precursor Chemicals to Specific Countries (Regions)

Publication Date:September 22，2026

Effective Date:September 22，2026

Announcement Content

To further strengthen the management of the export of precursor chemicals, in accordance with the Interim Provisions on the Administration of the Export of Precursor Chemicals to Specific Countries (Regions), the Ministry of Commerce, the Ministry of Public Security, the Ministry of Emergency Management, the General Administration of Customs, and the National Medical Products Administration have decided to amend the Catalogue of Precursor Chemicals for Export to Specific Countries (Regions), adding two new varieties—1-phenylethyl-4-oxo-3-piperidinecarboxylate methyl ester and 1-phenylethyl-4-oxo-3-piperidinecarboxylate ethyl ester—to Part I of Annex 1.

The revised Catalogue for the Administration of the Export of Precursor Chemicals to Specific Countries (Regions) is hereby promulgated. As of the date of this announcement, exports of the chemicals listed in Part I of Annex 1 to the United States, Mexico, and Canada, and exports of the chemicals listed in Part II of Annex 1 to Myanmar, Laos, and Afghanistan, shall require a permit under the Interim Provisions on the Administration of the Export of Precursor Chemicals to Specific Countries (Regions); exports to other countries (regions) shall not require a permit.

I. Background of the Announcement

To fulfill international obligations regarding drug control, prevent the illegal synthesis of new types of drugs such as fentanyl, and implement source-level control over precursor chemicals, the Ministry of Commerce, the Ministry of Public Security, the Ministry of Emergency Management, the General Administration of Customs, and the National Medical Products Administration have jointly updated the catalog in response to evolving risks associated with illegal drug synthesis abroad. This enables precise control over high-risk intermediates, with licensing implemented only for designated countries, while also facilitating the normal trade in chemicals and pharmaceuticals.

II. In-Depth Analysis of the Key Content of the Announcement

1. Control regime: dual control based on country and the chemical catalog; this is not global control. An export license is required only for exports to designated countries involving chemicals listed in the catalog; exports to other countries are not subject to the licensing requirements set forth in this Announcement.

2. Two categories of subjects under control:

Appendix 1, Part I: Two new piperidine intermediates (fentanyl precursors) have been added; exports to the United States, Mexico, and Canada require a license;

Appendix 1, Part II: Existing List (chemicals including ammonium chloride, barium sulfate, and ethanol); exports to Myanmar, Laos, and Afghanistan require permits.

3. Implementation timeline: Effective from the date of publication of this announcement; one license shall be issued for each batch; release shall be granted upon presentation of customs documentation; exports without a license are prohibited.

4. Key point: Distinguish between "general precursor substance control" and "specialized control for a specific country"; for the corresponding country + corresponding catalog combination, no application for the relevant special permit is required.

III. Practical Compliance Guidelines for Enterprises

1. Establish a list verification mechanism: Upon accepting an order, first verify the chemical name and the destination country of export to determine whether the shipment falls within the scope of the current control measures.

2. Advance documentation for controlled goods: For goods included in a controlled combination, apply for an export license to the provincial commerce authority, gather documentation ensuring the importers lawful use, and complete customs declaration using the required documents.

3. Maintain proper records: archive contracts, licenses, logistics documents, and customer information; strictly prohibit splitting orders, using transit countries, or falsely declaring destination countries to circumvent licensing requirements.

link

https://www.mofcom.gov.cn/zcfb/blgg/art/2026/art_de33e6b9aacc459082dc7aa3b4c7c1d6.html

03

General Administration of Customs Announcement No.132 of 2026 (Announcement on the Repeal of General Administration of Customs Announcement No.16 of 2010)

Release Date：September 1，2026

Effective Date：September 1，2026

Announcement Content

In light of practical operational requirements, the General Administration of Customs has decided to repeal Announcement No.16 of 2010 of the General Administration of Customs (Announcement on the Issuance of Relevant Provisions Concerning the Declaration of Certain Classification Specifications for Imported Solid Waste). This Announcement shall take effect on the date of its issuance.

This announcement is hereby made.

Announcement No.16 of 2010 of the General Administration of Customs

To standardize the import procedures for scrap metals, scrap plastics, and scrap paper, regulate the import declaration methods used by enterprises, combat price fraud, and promote the healthy development of Chinas recycling and recovery industry, adjustments have been made to the classification catalogs and customs declaration methods for certain imported scrap metals, scrap plastics, and scrap paper effective April 1, 2010. Consignees and their agents shall, in accordance with the requirements set forth in the annex to this Announcement, file declarations with Customs and complete the customs declaration forms. For goods not covered by the provisions of this Announcement, declarations shall continue to be made in accordance with the relevant provisions of the Standardized Declaration Catalogue for Import and Export Commodities of the Customs of the Peoples Republic of China. Announcement No.61 of 2003 issued by the General Administration of Customs is hereby repealed simultaneously.

I. Background of the Announcement

Announcement No.16 of 2010 established separate classification and declaration requirements specifically for three categories of imported solid waste: scrap metal, scrap plastic, and waste paper. Subsequently, Chinas solid waste import policies underwent significant adjustments; the regulatory framework for solid waste imports and the standardized declaration catalog have been iteratively updated, and the provisions of the original announcement have been fully incorporated into the current general declaration system and the new solid waste control regulations. Consequently, the original announcement is no longer applicable and has therefore been repealed.

II. In-Depth Analysis of the Key Content of the Announcement

1. Announcement No.132 of 2026 of the General Administration of Customs: Announces the repeal of Announcement No.16 of 2010 of the General Administration of Customs; this announcement shall take effect immediately upon its issuance (September 1, 2026).

2. Scope of abolition: The dedicated classification catalogs and special declaration requirements for scrap metal, scrap plastic, and scrap paper specified in the original announcement shall no longer apply.

3. Key point: This does not mean that controls on solid-waste imports will be lifted; the access requirements, licensing procedures, inspection and quarantine measures, and environmental protection requirements for solid waste remain unchanged. Instead, the previous system of separate declarations and attached schedules will no longer be applied; instead, all matters will be handled uniformly in accordance with the current "Standardized Declaration Catalogue" and the solid-waste management regulations issued by the Ministry of Ecology and Environment.

III. Practical Compliance Guidelines for Enterprises

1. Customs declaration side: Remove the legacy declaration fields associated with Form No.16 of 2010 from the customs declaration template, and ensure that all declarations are submitted in accordance with the declaration catalog of the latest version of the regulations.

2. Qualification Review: Continue to implement the mandatory requirements for solid waste import permits, environmental protection, inspection and quarantine, and other related measures; the control standards remain unchanged.

3. Internal compliance: Update policies and SOPs, and phase out outdated guidance versions; consistently distinguish between prohibited imported solid waste and permitted imported recycled raw materials, and eliminate false declarations.

link

http://www.customs.gov.cn/customs/2026-09/04/article_2026090417242114848.html

04

General Administration of Customs Announcement No.138 of 2026 (Announcement on the Implementation of Mutual Recognition of "Authorized Economic Operators" (AEO) between China and Cambodia Customs)

Publication Date：September 15，2026

Effective Date：September 15，2026

Announcement Content

The "Arrangement between the General Administration of Customs of the Peoples Republic of China and the General Administration of Customs and Consumption Tax of Cambodia on the Mutual Recognition of the Credit Management System for Chinese Customs Enterprises and the Certified Operator System of Cambodian Customs" (hereinafter referred to as the "Mutual Recognition Arrangement") shall officially come into force on September 15,2026. The relevant matters are hereby announced as follows:

I. Pursuant to the provisions of the Mutual Recognition Arrangement, China Customs and Cambodia Customs mutually recognize each others "Authorized Economic Operators" (AEOs); Cambodia Customs recognizes China Customs high-certified enterprises as mutually recognized AEO enterprises, and China Customs recognizes AEO enterprises certified under Cambodia Customs AEO system as mutually recognized AEO enterprises.

II. When processing the customs clearance of imported goods, China Customs and Cambodia Customs provide the following facilitation measures to mutually recognized AEO enterprises: applying a lower import inspection rate; granting priority inspection to goods requiring physical inspection; designating customs liaison officers responsible for communicating and resolving issues encountered by AEO enterprises during clearance; and, after the restoration of major infrastructure following trade disruptions, committing to providing the fastest possible customs clearance for goods imported from the other partys AEO enterprises.

III. When Chinas advanced-certified enterprises export goods to Cambodia, they need to inform the Cambodian importer of their AEO code (AEOCN + the 9th to 17th digits of the Unified Social Credit Code, e.g., AEOCN123456789), which the importer will then use to file the declaration in accordance with Cambodian customs regulations. Cambodian Customs will verify the identity of the Chinese AEO enterprise and provide relevant facilitation measures.

IV. When China enterprises import goods from Cambodian AEO enterprises, they need to fill in the Cambodian AEO enterprise code in both the "Overseas Consignor Code" field of the import customs declaration and the "Consignor AEO Enterprise Code" field of the water and air cargo manifest. The format for filling in the code is "country code (KH) + 7-digit enterprise code," for example, "KH2025008." China Customs will verify the identity of the Cambodian AEO enterprise and provide relevant facilitation measures.

I. Background of the Announcement

Economic and trade exchanges between China and Cambodia continue to grow. In conjunction with RCEP and the China–Cambodia Free Trade Agreement, enterprises have expressed a strong need for accelerated customs clearance and reduced inspection risks. The customs authorities of China and Cambodia have signed an AEO mutual recognition arrangement, which enables trusted enterprises to enjoy streamlined customs clearance through mutual credit recognition, reduces logistics costs, stabilizes cross-border supply chains, and enhances Chinas international mutual recognition network for AEOs. This announcement sets out the rules for the implementation and enforcement of mutual recognition and will take effect on September 15,2026.

II. In-Depth Analysis of the Key Content of the Announcement

1. Scope of mutual recognition: Cambodia Customs recognizes Chinas advanced-certified enterprises; China Customs recognizes Cambodias AEO-certified enterprises; general-certified enterprises are not eligible for the benefits of this mutual recognition.

2. Facilitation measures: low inspection rates, priority inspection, dedicated liaison officers, and priority for rapid customs clearance following the resolution of emergencies; these benefits are available during the import stage.

3. Application and Filing Rules:

• Chinas high-recognition enterprises export to Cambodia: Send the AEO code (AEOCN + entity identification code) to Cambodian importers for declaration by the Cambodian side.
• For imports by Cambodian AEO enterprises: the customs declaration and manifest must include the 7-digit Cambodian AEO code to trigger the facilitation procedure.

4. Note: AEO mutual recognition facilitation does not exempt the applicable regulatory requirements concerning origin, tariffs, inspection and quarantine, dual-use goods, and other matters.

III. Practical Compliance Guidelines for Enterprises

1. Verification of qualifications and customers: For trade with Cambodia, confirm whether our party holds a high-level certification and whether our overseas clients are Cambodian AEO enterprises.

2. Standardize declaration procedures: The Cambodian side shall promptly transmit the AEO code; for imports from Cambodia, the AEO code shall be entered in the prescribed format to ensure consistency between customs declarations and the manifest.

3. Ongoing credit maintenance: High-certified enterprises shall continue to maintain compliance with customs credit requirements; non-high-certified enterprises may plan to apply for AEO Advanced Certification; and they shall retain AEO-related communication and declaration materials for future reference.

link

http://www.customs.gov.cn/customs/2026-09/14/article_2026091409532860347.html

05

Announcement No.139 of 2026 issued by the General Administration of Customs, the Ministry of Ecology and Environment, and the Ministry of Commerce (Announcement on the Repeal of the Notice of the General Administration of Customs, the Ministry of Environmental Protection, the Ministry of Commerce, and the General Administration of Quality Supervision, Inspection and Quarantine Concerning the Handling of Offcuts, Scrap, and Defective Goods Exited from Export Processing Zones)

Publication Date：September 18，2026

Effective Date：September 18，2026

Announcement Content

To implement the Ecological Environment Code, the General Administration of Customs, the Ministry of Ecology and Environment, and the Ministry of Commerce have decided to repeal the "Notice of the General Administration of Customs, the Ministry of Environmental Protection, the Ministry of Commerce, and the General Administration of Quality Supervision, Inspection and Quarantine on the Handling of Offcuts, Scrap, and Defective Goods Leaving Export Processing Zones" (Shu Jia Fa [[][[]]2009] No.172). This announcement shall take effect on the date of its issuance.

Notice of the General Administration of Customs, the Ministry of Environmental Protection, the Ministry of Commerce, and the General Administration of Quality Supervision, Inspection and Quarantine on the Handling of Offcuts, Scrap, and Defective Goods from Export Processing Zones When Leaving the Zones (Shu Jia Fa [[][[]]2009] No.172)

To the Guangdong Regional Office, all directly subordinate customs offices, the environmental protection bureaus (departments) of all provinces (autonomous regions and municipalities directly under the Central Government), the competent commerce authorities of all provinces (autonomous regions and municipalities directly under the Central Government), and all entry-exit inspection and quarantine bureaus:

To maintain stable growth in foreign trade and, in accordance with the spirit of relevant documents issued by the State Council, to improve the functions and policies of export processing zones and address the issues arising from the disposal of offcuts, scrap, and defective products from these zones upon their exit, the following notice is hereby issued regarding relevant matters, based on the findings from previous pilot programs:

I. In principle, scraps, waste materials, defective products, and similar by-products generated by enterprises within export processing zones shall be re-exported abroad.

II. For the specific procedures governing the sale within the zone of processing scraps and waste generated by export processing zones, the relevant provisions concerning the domestic sale of processing scraps from processing trade outside the zone shall be applied in accordance with the *Administrative Measures of the Customs of the Peoples Republic of China on the Management of Processing Trade Scraps, Surplus Materials, Defective Goods, By-products, and Disaster-Affected Bonded Goods* (Customs General Administration Order No.111); specifically, Customs shall calculate and levy customs duties based on the applicable tariff rate and the approved price after classifying the items according to the declaration status submitted by enterprises within the zone for domestic sale; entry-exit inspection and quarantine authorities shall not conduct inspection or quarantine on the aforementioned domestically sold scraps and waste; where the items fall within the scope of import license management under the jurisdiction of the Ministry of Environmental Protection, the Ministry of Commerce, or their authorized departments, they shall be exempt from the submission of a license. Enterprises within the zone shall complete the *Customs Declaration Form for Imported Goods of the Peoples Republic of China*, enter "Domestic Sale of Processing Scraps" (code 0844) in the "Trade Method" column, enter "9" (Other) in the "Transportation Mode" column, and complete the remaining columns in accordance with relevant regulations.

III. Where the aforementioned scraps and waste materials need to be removed from the zone and destroyed through appropriate disposal measures, or where such materials constitute prohibited imported solid waste that must be removed from the zone for utilization or disposal, the generating entity shall submit an application to the Export Processing Zone Management Committee and the environmental protection authority at the prefecture-or city-level level where the facility is located, together with the following application materials:

(1) Application for the Transfer of Solid Waste Out of the District for Disposal;

(2) Disposal contracts between the generating entity and the disposing entity;

(3) The business license of the handling entity that has passed the annual inspection;

(4) The generation process and technology of the solid waste within the designated area intended for transfer, the composition analysis report, and the physicochemical properties registration form;

(V) Description of the waste disposal methods employed by the importing entity. This shall include introductory information on the location and type of waste disposal facilities, their treatment capacity, and the methods used for treating the waste gas and wastewater generated during the disposal process;

(6) Materials demonstrating that the disposal facility is capable of carrying out environmentally harmless disposal of solid waste within the district; where the waste disposed of outside the district is hazardous waste, a copy of the "Hazardous Waste Operation Permit" held by the disposal facility must be provided.

After the Export Processing Zone Management Committee and the local municipal-level environmental protection authority have accepted the application, they shall issue a decision granting or denying permission for the disposal of the waste outside the zone; the approval document shall be valid for one year. Entry-exit inspection and quarantine authorities shall issue customs clearance documents based on the approval documents issued by the Export Processing Zone Management Committee and the local municipal-level environmental protection authority; no inspection or quarantine shall be conducted on solid waste. Enterprises within the zone shall present these approval documents to customs to complete the relevant procedures in accordance with the applicable regulations.

IV. Where solid waste such as offcuts and scrap generated outside the designated area requires interprovincial transfer, storage, or disposal, or constitutes hazardous waste, the relevant provisions of Articles 23 and 59 of the Law of the Peoples Republic of China on the Prevention and Control of Environmental Pollution by Solid Waste shall apply.

V. For scraps and waste materials from solid waste that have no commercial value and do not fall within the category of prohibited imports, if they are to be transported outside the zone for destruction by means other than disposal, the applicant shall, upon presentation of a permit issued by the Administrative Committee of the Export Processing Zone, complete the procedures for leaving the zone with the competent customs authority; the customs authorities shall grant duty exemption and waive the requirement for verification of import licensing documents.

VI. The disposal of defective products upon leaving the zone shall be subject to strict supervision. Defective products sold domestically after leaving the zone shall be subject to customs duties and import-stage taxes as finished goods; where they fall under the scope of import licensing, the enterprise shall also submit the relevant licensing documents to Customs. For defective products sold domestically after leaving the zone that are included in the "Catalogue of Import and Export Commodities Subject to Inspection and Quarantine by Entry-Exit Inspection and Quarantine Authorities," such products may be sold domestically only after they have passed inspection by the entry-exit inspection and quarantine authorities in accordance with the mandatory requirements of national technical specifications. Where a product fails any item relating to personal or property safety, health, or environmental protection, the entry-exit inspection and quarantine authorities shall order the party concerned to destroy it; if other items fail inspection, the product may undergo technical treatment under the supervision of the entry-exit inspection and quarantine authorities, and may be sold domestically only after passing a re-inspection.

VII. The Notice of the General Administration of Customs, the Ministry of Commerce, the General Administration of Quality Supervision, Inspection and Quarantine, and the State Environmental Protection Administration on the Implementation of a Pilot Program for the Disposal of Offcuts, Scrap, and Defective Goods from Export Processing Zones upon Their Exit from the Zones (Shu Jia Han [[][[]]2007] No.234) shall cease to be effective as of the date of issuance of this Notice.

I. Background of the Announcement

The primary reason for the revocation of Document No.172 [[][[]]2009] issued by the Administration is the implementation of the Ecological Environment Code; furthermore, the regulatory frameworks for export processing zones and special supervision zones, as well as the rules governing solid-waste environmental supervision, have been continuously updated over the years. Consequently, the provisions of this outdated 2009 notice have been superseded by higher-level legislation and current regulations on processing trade and special-zone supervision; the document is therefore obsolete and no longer compatible with current regulatory requirements, and is hereby repealed.

II. In-Depth Analysis of the Key Content of the Announcement

1. Announcement No.: Announcement No.139 of 2026 issued by the General Administration of Customs, the Ministry of Ecology and Environment, and the Ministry of Commerce; issued on September 5, 2026, and effective as of the date of issuance.

2. Abolished document: "Notice of the General Administration of Customs, the Ministry of Environmental Protection, the Ministry of Commerce, and the General Administration of Quality Supervision, Inspection and Quarantine on the Handling of Offcuts, Scrap, and Defective Goods Leaving Export Processing Zones" (Shu Jia Fa [[][[]]2009] No.172); this document shall no longer serve as a basis for law enforcement.

3. Key Reminder: This does not mean that the supervision of scraps, waste materials, and defective products shall be abolished. When scraps, defective products, or waste materials leave the zone, are sold domestically, are destroyed, or are re-exported, they shall uniformly be subject to the currently effective documents, including the "Interim Measures of Customs on the Supervision of Export Processing Zones," the Measures for the Administration of Scraps in Processing Trade, and the laws and regulations on the ecological and environmental management of solid waste.

4. Core regulatory principles remain unchanged: In principle, materials should be re-exported; where export within the zone for domestic sale is genuinely necessary, they shall be classified and taxed according to their status; materials classified as restricted solid waste must obtain an environmental protection permit; and the destruction of waste with no commercial value upon exit from the zone requires approval from both the Administrative Committee and the ecological and environmental authorities.

III. Practical Compliance Guidelines for Enterprises

1. Document cleanup: Remove all references to Document Shu Jia Fa [[][[]]2009] No.172 from SOPs, customs declaration guidelines, and internal ledgers, and switch to the currently applicable regulations.

2. Compliance Management: Scrap, defective products, and waste materials shall be given priority for re-export; for sale within the zone or for destruction, applications shall be submitted to customs and ecological and environmental authorities in advance, with taxes levied and environmental protection documentation submitted in accordance with applicable regulations.

3. Recordkeeping: Maintain complete records of generation, entry and exit from the designated area, and disposal flow; distinguish between general waste and solid waste; and strictly prohibit unauthorized disposal outside the designated area.

link

http://www.customs.gov.cn/customs/2026-09/18/article_2026091817354885077.html

06

Notice from the Four Departments on the Preparation of the List of Integrated Circuit Enterprises Eligible for the Value-Added Tax Additional Credit Policy for the Year 2026

Publication Date：September 30，2026

Effective Date：September 30，2026

Announcement Content

To the competent departments of industry and information technology, development and reform commissions, and finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the state plan, and the Xinjiang Production and Construction Corps; and to the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan under the State Taxation Administration:

In accordance with the requirements of the "Notice of the Ministry of Finance and the State Taxation Administration on the Policy for the Additional VAT Credit for Integrated Circuit Enterprises" (Caishui [[][[]]2023] No.17), and in order to facilitate the preparation of the list of integrated circuit enterprises eligible for the additional VAT credit policy for the year 2026, the relevant matters are hereby notified as follows:

I. The "list" referred to in this Notice means the list of enterprises engaged in the design, production, packaging and testing, equipment manufacturing, and materials supply of integrated circuits that are eligible for the value-added tax additional credit policy, as set forth in Document Cai Shui [[][[]]2023] No.17.

II. Enterprises applying for inclusion in the list shall submit their applications through the information filing system (https://ic-tax.ccidthinktank.com/) between October 9 and October 16,2026, generate a hard copy document, affix the enterprises official seal, and submit it together with the necessary supporting materials (both electronic and hard-copy versions) to the industrial and information technology authorities of the relevant provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the state plan, and the Xinjiang Production and Construction Corps. Enterprises already included in the 2025 list that intend to continue applying for inclusion in the 2026 list must resubmit the relevant materials specified in the "Detailed List of Materials to be Submitted by Integrated Circuit Enterprises Benefiting from the VAT Additional Credit Policy" (Annex 2).

III. The industrial and information technology authorities and development and reform commissions of all provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the state plan, and the Xinjiang Production and Construction Corps shall, based on enterprise conditions (Annex 1), conduct preliminary verification and recommendation of enterprise application information, and submit the list of enterprises passing the preliminary verification to the Ministry of Industry and Information Technology and the National Development and Reform Commission by October 31.

IV. The Ministry of Industry and Information Technology, in conjunction with the National Development and Reform Commission, will organize third-party institutions to conduct a review based on the information submitted by enterprises. Based on the review findings, the Ministry of Industry and Information Technology, the National Development and Reform Commission, the Ministry of Finance, and the State Taxation Administration will jointly review the materials and confirm the final list.

V. After November 30, enterprises may check through the information reporting system whether they have been included in the list. Once the list has been issued, enterprises may include in the current period the additional credit reduction amount that could have been accrued but has not yet been accrued. Enterprises included in the 2026 list may benefit from the policy starting January 1, 2026; enterprises included in the 2025 list but not included in the 2026 list may cease benefiting from the policy on November 30,2026.

VI. During the validity period of the list, if an enterprise undergoes any material change—such as a change of name, division, merger, restructuring, or a change in the scope of its business operations such that the business activities corresponding to the type of tax incentive it enjoys are no longer included—it shall report the matter to the provincial-level competent department of industry and information technology within 45 days from the date on which the change registration is completed. Within 60 days from the date on which the enterprise completes the change registration, the provincial-level competent department of industry and information technology shall submit the verified "Table of Material Changes in the Enterprise" (Annex 3) and the relevant materials to the Ministry of Industry and Information Technology. The Ministry of Industry and Information Technology and the National Development and Reform Commission, in coordination with the relevant departments, shall determine whether the enterprise continues to meet the conditions for enjoying preferential policies after the nature of the change has been established. If an enterprise submits a statement describing the change beyond the time limit specified in the preceding paragraph of this Article, the local industry and information technology authorities will not accept the submission, and the enterprise shall cease to benefit from the relevant policies for the year 2026 as of the date of change registration.

VII. Local departments of industry and information technology, as well as departments of development and reform, shall, in coordination with finance and tax authorities, strengthen routine supervision of enterprises listed in the catalog. During the supervision process, if it is discovered that an enterprise has obtained tax reduction or exemption eligibility through false information, a joint verification shall be conducted promptly, and the matter shall be jointly reported to the Ministry of Industry and Information Technology and the National Development and Reform Commission for re-examination. After the Ministry of Industry and Information Technology and the National Development and Reform Commission, together with relevant departments, complete the re-examination, any enterprise that is confirmed to fail to meet the requirements shall be notified in writing to the Ministry of Finance and the State Taxation Administration for handling in accordance with the relevant regulations.

VIII. The enterprise shall be responsible for the authenticity of the materials and data it provides. The applicant enterprise shall sign a commitment letter pledging that, should any dishonest conduct occur in the submission process, it will accept the handling by the relevant authorities in accordance with applicable laws, regulations, and relevant national provisions.

IX. This Notice shall take effect on the date of its issuance. The Ministry of Industry and Information Technology and the National Development and Reform Commission, in coordination with relevant departments, shall, in light of industrial development, technological progress, and other relevant circumstances, adjust the eligibility criteria for enterprises in accordance with the policy in a timely manner.

I. Background of the Announcement

1. Policy basis: Pursuant to Document Cai Shui [[][[]]2023] No.17, from 2023 through 2027, enterprises across the entire integrated circuit industry chain shall be eligible for a 15% additional deduction of input tax against VAT; a annual list-based access mechanism shall be implemented, and the benefit will not be automatically extended.

2. Industrial objectives: Provide sustained support for enterprises engaged in chip design, manufacturing, packaging and testing, equipment, and materials; reduce their value-added tax burden; and ensure the stability of industrial and supply chains.

3. Management requirements: Conduct regular annual reviews of list submissions to achieve dynamic management; the 2026 list submission process will officially commence, requiring existing enterprises to reapply; automatic renewal is not permitted.

II. In-Depth Analysis of the Key Content of the Announcement

1. Eligible entities: Limited to five categories of enterprises—those engaged in integrated circuit design, production, packaging and testing, equipment manufacturing, and key materials; input tax related to export activities may not be subject to an additional credit deduction.

2. Incentive Rules: Upon inclusion in the list, starting from January 1, 2026, the current deductible input tax shall be offset against VAT by an additional 15%; any offset amount not accrued in earlier periods may be recognized in a single supplementary accrual after the list is issued.

3. Application Timeline (Mandatory Deadlines)

• Online and offline applications: applications will be accepted from October 9 to October 16; submissions after this deadline will no longer be accepted; enterprises selected in the previous year must also resubmit a complete set of materials.
• Local preliminary review: to be completed by October 31; eligibility for inclusion in the list can be checked in the system after November 30.

4. Dynamic Qualification Management:

• Once a selected enterprise undergoes a merger, division, name change, or change in its primary business, it must promptly file a report for record;
• Enterprises included in the 2025 list that are not included in the 2026 list shall cease to enjoy the preferential treatment as of November 30,2026.

5. Core eligibility criteria: Applicants must meet the requirements regarding the proportion of R&D personnel, the proportion of R&D expenses, and the proportion of revenue from the core business; additionally, they must have no major tax-related violations, such as the issuance of false invoices or the fraudulent acquisition of tax refunds, during the preceding 36 months.

III. Compliance Reminder

1. Complete the application on schedule: Submit the online form through the designated service window within the prescribed period, simultaneously prepare the hard-copy materials with official seals, and submit them to the local industry and information technology authorities on time; established enterprises must not rely on their historical qualifications—they must submit a new application.

2. Ensure proper fiscal and tax accounting: Strictly distinguish between input tax on domestic sales and input tax on exports; input tax associated with exports shall not be subject to the additional tax credit; maintain a separate ledger for the additional tax credit, and retain input and output tax vouchers for future inspection.

3. Maintain qualifications continuously: Keep core business operations and R&D targets stable; eliminate illegal activities such as the fraudulent issuance of invoices and tax evasion; if the enterprise undergoes restructuring or a change in its business scope, promptly file a notification with the competent authorities to prevent the loss of its qualifications.

link

https://www.miit.gov.cn/zwgk/zcwj/wjfb/tz/art/2026/art_7d2e760b4be94217b8f55caec840b30d.html

07

General Administration of Customs Announcement No.128 of 2026 (Announcement on the Release of the "Customs Clearance Guidelines for the 9th China International Import Expo in 2026" and the "Customs Support Measures for the 9th China International Import Expo in 2026")

Release Date：September 1，2026

Effective Date：September 1，2026

Announcement Content

To ensure that the China International Import Expo continues to thrive, the General Administration of Customs has formulated the "Customs Clearance Guidelines for the 9th China International Import Expo in 2026" and the "Customs Support Measures for the 9th China International Import Expo in 2026" (see Appendices 1 and 2 for details) based on a review of the customs facilitation measures implemented during the previous eight editions of the China International Import Expo. These documents are hereby announced.

Following the issuance of this announcement, General Administration of Customs Announcements Nos. 55 and 76 of 2018, No.115 of 2019, No.84 of 2020, No.54 of 2021, No.62 of 2022, No.93 of 2023, No.78 of 2024, and No.148 of 2025 shall be simultaneously repealed.

This announcement is hereby made.

I. Background of the Announcement

To ensure the smooth conduct of the 9th China International Import Expo, the General Administration of Customs has reviewed and consolidated the experience gained from customs clearance supervision during the previous eight editions of the Expo; integrated a comprehensive set of rules covering exhibit declaration, guarantees, inspection, and post-exhibition disposal; updated and optimized facilitation measures; and unified the regulatory framework for this edition. Simultaneously, it has reviewed and consolidated the special notices for the China International Import Expo that had been issued separately in previous editions, thereby preventing the parallel circulation of old and new documents and avoiding confusion regarding their applicability, and facilitating the consistent implementation of these measures by exhibitors, freight forwarders, and customs declaration enterprises. The notices shall take effect on September 1, 2026.

II. Practical Compliance Guidelines for Enterprises

1. This announcement is accompanied by two core documents: "Customs Clearance Guidelines for the 9th China International Import Expo 2026" and "Customs Support Measures for the 9th China International Import Expo 2026," covering the entire chain from pre-declaration of exhibits, entry customs clearance, on-site supervision, to post-exhibition disposal.

2. Core facilitation measures: Implement unified centralized guarantees at the host venue, so that exhibiting enterprises do not need to pay a security deposit separately for each individual shipment; establish dedicated customs clearance windows for the CIIE, provide appointment-based customs clearance, priority inspection, and on-site stationed services; and support both the ATA document booklet and temporary entry modes for exhibits.

3. Management of the flow of exhibits: Clearly define four post-exhibition disposal pathways: re-exportation abroad, on-site sale with tax collection, transfer to a bonded supervision facility, and destruction in accordance with applicable regulations; strictly control items prohibited from entry into the country; food products, plants and animals, hazardous chemicals, dual-use items, and similar items still require prior quarantine, licensing, and other prerequisite approvals; and ensure that facilitation measures do not exempt such items from statutory oversight.

4. Core Content of the List of Abolished Measures and the Announcement of Abolition

• No.55 of 2018: Exclusive Inspection and Quarantine Prohibitions and Restrictions List for the First China International Import Expo (applicable solely to the first edition)
• No.76 of 2018: Comprehensive Facilitation Rules for the Customs Clearance, Guarantees, and Post-Expo Disposal of Exhibits at the First China International Import Expo
• No.115 of 2019: Customs Clearance Guidelines for the Second China International Import Expo + Supporting Facilitation Measures and the Yearly List of Prohibited and Restricted Items
• No.84 of 2020: Customs clearance guidelines for the 3rd China International Import Expo; simplified regulatory oversight for food and cosmetics exhibitors; and facilitation for special items
• No.54,2021: Application Procedures for Exhibits at the 4th China International Import Expo, ATA Carnets, and Customs Clearance Rules for Press Equipment
• No.62 of 2022: Rules for Centralized Guarantees, Priority Inspection, and Supervision of Large Exhibits at the Main Venue of the 5th China International Import Expo
• No.93 of 2023: Customs Clearance Scheme for the 6th China International Import Expo; Taxation on the Purchase of Exhibits; Requirements for Destruction and Disposal
• No.78 of 2024: Simplified Regulatory Provisions for Facilitation Measures and Trial Sales of Exhibits at the 7th China International Import Expo
• No.148 of 2025: Customs Clearance Guidelines for the 8th China International Import Expo, the current years facilitation measures, and the accompanying list of prohibited and restricted items

5、Applicability: All preferential measures apply only to exhibits registered for exhibition at this years CIIE; they cannot be extended to ordinary general-trade goods.

III. Compliance Reminder

1. Pre-screening of exhibits: Conduct a self-assessment against the current revised List of Prohibited/Restricted Import Items; arrange in advance for quarantine and licensing for animals and plants, food, hazardous chemicals, and dual-use items, and avoid referring to the outdated lists from previous editions.

2. Standardize the application for exhibits: Utilize the main venues transport channel to submit the exhibit list and supporting documentation as required, and access the dedicated customs clearance reservation channel for the expo.

3. Closed-loop management for post-exhibition goods: Ensure that exhibits are disposed of on schedule after the exhibition concludes; promptly file declarations and pay taxes for domestic sales; retain all supporting documents in full; and strictly prohibit the unauthorized diversion of exhibits or their non-compliant domestic sale.

link

http://www.customs.gov.cn/customs/2026-09/02/article_2026090214402114818.html