Quick Facts! There are so many new trade regulations taking effect in 2026!

So many new trade regulations come into effect in the new year?

1. Implementation of the “2026 Tariff Adjustment Plan”

The content of import tariff rates and tax items adjusted in the '2026 Tariff Adjustment Plan', as well as the customs customs tax-related declaration catalog for import and export commodities (2026 version) can be queried through the portal website of the General Administration of Customs for reference in customs clearance declarations.

Tentative tax rates : Starting from January 1, 2026, temporary import tax rates will be implemented on 935 commodities (excluding tariff quota commodities); export tariffs will continue to be levied on 107 commodities, and provisional export tariffs will be imposed on 68 of them.

Tariff quota tax rate: Tariff quota management will continue to be implemented for eight categories of commodities including wheat, and the tax rate will remain unchanged. Among them, the quota tax rate for three types of chemical fertilizers such as urea, compound fertilizer, and ammonium hydrogen phosphate will continue to be implemented at a tentative tax rate of 1%. Continue to implement sliding tax on a certain amount of cotton imported outside the quota.

Agreement tax rates: According to the 24 free trade agreements and preferential trade arrangements that China has signed and entered into force with 34 trading partners, agreement tax rates will continue to be applied to some imported goods originating from the above trading partners.

Preferential tax rates: We will continue to grant zero-tariff treatment to 100% of tax items from the 43 least developed countries that have diplomatic relations with China, and implement preferential tax rates. Among them, for products with tariff quotas, only the tariff rate within the quota is reduced to zero, while the tariff rate outside the quota remains unchanged.

In accordance with the Asia-Pacific Trade Agreement and the exchange of letters agreement between China and relevant ASEAN member governments, preferential tax rates will continue to be applied to some imported goods originating in Bangladesh, Laos, Cambodia, and Myanmar.

General Administration of Customs Announcement No. 260 of 2025 (Announcement on the Implementation of the 2026 Tariff Adjustment Plan and Related Matters)

2. Implementation of the “Management Catalog for Import and Export Licenses for Dual-use Items and Technologies” in 2026

The Ministry of Commerce and the General Administration of Customs announced the adjusted 'Catalogue for the Administration of Import and Export Licenses for Dual-Use Items and Technologies', which will be officially implemented on January 1, 2026.

Import operators import radioactive isotopes in accordance with the relevant provisions of the 'Regulations on the Safety and Protection of Radioisotopes and Radiation Devices' and the 'Measures for the Administration of Import and Export Licenses for Dual-use Items and Technologies'. After reporting to the Ministry of Ecology and Environment for approval, they apply for an import license for dual-use items and technologies from the Quota Licensing Bureau of the Ministry of Commerce, and go through the import procedures with the customs with the voucher.

The Ministry of Commerce and the General Administration of Customs released the 2026 'Catalogue for the Administration of Import and Export Licenses for Dual-Use Items and Technologies'

3. Implementation of the 'Catalog of Goods under Import License Management (2026)'

Announcement of the 'Catalogue of Goods under Import License Management (2026)'

4. Safeguard measures will be implemented on imported beef from January 1, 2026

5. Implement online verification of the 'Certificate of Tax Paid/Not Refunded on Exported Goods'

Starting from January 1, 2026, the General Administration of Customs and the State Administration of Taxation will jointly implement online verification of the electronic data of the 'Certificate' and the electronic data of the customs declaration form.

The tax department issues a 'certificate' to the enterprise in accordance with relevant regulations and transmits the electronic data to the customs. During the customs clearance process, the customs will use the electronic data of the 'Certificate' for comparison and verification, handle relevant procedures in accordance with regulations, and feedback the electronic data on the use of the 'Certificate' to the tax department. Enterprises may not apply to the tax department for cancellation or reissue of the 'Certificate' that has been used during customs clearance.

Enterprises should comply with current regulations and truthfully declare and handle relevant procedures to the customs and tax authorities.

6. The Ministry of Commerce and the General Administration of Customs: Implement export license management for some steel products

The Ministry of Commerce and the General Administration of Customs jointly issued Announcement No. 79 of 2025 on December 12, 2025, deciding to implement export license management for some steel products from January 1, 2026, mainly involving products with 300 customs codes such as steel products.

For goods in the export catalog, foreign trade operators should apply for an export license based on the goods export contract and the product quality inspection certificate issued by the manufacturer.

7. China Maritime Safety Administration: Amendments 42-24 to the International Maritime Dangerous Goods Code come into effect

The International Maritime Dangerous Goods Code (referred to as the 'IMDG Code') is a mandatory international rule regulating the international ocean transportation of packaged dangerous goods.

According to resolution MSC.556(108), its 42-24 amendment will be mandatory for my country from January 1, 2026.

This amendment has made important changes to a number of contents. The China Maritime Safety Administration issued an announcement emphasizing relevant implementation requirements, including declaration and reporting requirements for shipboard packaged dangerous goods; classification requirements for packaged dangerous goods; packaging, documentation, marking and stowage segregation requirements for dangerous goods.

8. The 'Foreign Trade Law of the People's Republic of China' will come into effect on March 1, 2026.

The main contents of this revision include supplementing countermeasures against foreign discriminatory measures and behaviors that endanger China's national security, and adding new penalties for 'helping to avoid countermeasures';

Establish a trade adjustment assistance system to stabilize industrial and supply chains and help companies cope with trade shocks;

Elevate reform measures such as the negative list management system for cross-border trade in services into law, etc.

Thailand: Starting from January 1, 2026, import duties and value-added tax will be levied on goods worth 1 baht and above.

To promote fair trade between Thai businesses and SMEs with cheap imported goods and prevent the import of substandard, low-quality products from abroad.

At today's exchange rate, 1 baht is equivalent to only about 0.22 yuan.

This means that almost all imported goods into Thailand are subject to tax.

According to Thai media reports, a spokesman for the Thai deputy government said that this policy is expected to bring at least 3 billion baht in fiscal revenue to the government every year.

In addition to improving the competitiveness of local Thai companies, this measure will also combat tax avoidance and under-declaration of goods.

EU: The EU Carbon Border Adjustment Mechanism (CBAM) will enter the formal implementation stage on January 1, 2026.

At the beginning of 2024, the EU ETS will be expanded to the shipping industry, and 100% coverage will be achieved in 2026.

MSC said this would increase the operational and compliance costs of freight to and from EU/EEA countries.

CMA CGM said that the increased coverage of the EU emissions trading system will directly affect its cost structure.

According to estimates, after CBAM is fully implemented in 2026, the overall cost of China's exports to Europe will increase by about 6%-8%, increasing expenditures by about US$100 million to US$300 million per year.

Japan: Comprehensive abolition of the small import tax exemption system

Completely abolish the tax exemption policy for small imported goods below 10,000 yen (approximately RMB 456).

All imported goods are subject to 10% consumption tax (Japan's standard consumption tax rate) regardless of the amount.

The measure will increase the price of low-priced goods from overseas by about 10%, benefiting Japanese local retail.

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