According to the Customs Law of the People Republic of China and related legal rules, the Customs regulations for the management of foreign capital enterprises and its import and export goods are as follows:
(1) Upon approval for establishment, a foreign capital enterprise shall complete the registration formalities in Customs on time. When going through the procedures, complete the Application Form for Declaration and Registration and apply to Customs with following certificates:
A. The duplicate or photocopy of the approval certificate for starting business.
B. The duplicate or photocopy of the business license issued and inspected by the Administrative Department for Industry and Commerce.
    C. The economic guarantee issued by a bank. (When such guarantee is considered necessary by Custom)
    D. Relevant documents concerning the enterprise's operation.
Customs will issue a Certificate for Declaration and Registration after the inspection and approval of all documents mentioned above, and by rule take the cost of production service charge. The enterprise that secures the Certificate for Declaration and Registration shall select and appoint the personnel to serve as full-time or the specific responsible custom declarer. Customs will train the custom declarer and issue the Certificate of Declaration for qualified trainees. The custom declarer must hold a Certificate of Declaration to carry out the declaration.
|(2)When the foreign capital enterprise keeps in bond the imported original material, fuel, spare parts & accessories and parts & elements kit pieces, ancillary materials and packing material for the purpose of fulfilling the contract, customs will administrate according to the rules for processing import materials, and issue the Registration Manual of Customs of the People's Republic of China for the Processing and Re-exporting of Material Imported by Foreign Capital Enterprises for the Purpose of Fulfilling the Export Contract.
Goods Above may be exempt from an import license. Customs will check and accept the goods according to the enterprise's contract or import and export contract.
(3) While going through the custom declaration of import and export goods, a Foreign capital enterprise should complete the Customs Declaration for Import & Export Goods, and attach the relevant freight documents to apply to customs. The License shall be submitted and inspected concerning goods managed by the issuing licenses.
(4) According to the relevant regulations, consignees shall declare the means of transportation at customs in 4 days from the declaration date for entry.

5  Import and export goods should be inspected by customs |
?If the bonded import materials are for the manufacturing of products for the domestic market, the enterprise concerned shall go through supplementary import formalities. As for the goods managed by the issuing license, it is required to submit the import license to customs for verification and to pay additional import customs duty and value-added tax for all imported goods.