How to export spirits from China

• Food Production Licence (食品生产许可证) issued by the local Administration for Market Regulation (SAMR)
• Customs Consignee/Consignor Declaration Filing (海关进出口货物收发货人备案) issued by the General Administration of Customs of China (GACC)
• Export Food Production Enterprise Filing (出口食品生产企业备案) issued by local supervising customs (GACC)
• Dangerous Goods Packaging Use Appraisal Result Sheet (出境危险货物运输包装使用鉴定结果单) for spirits exceeding 24% ABV (IMO Class 3 Flammable Liquid) issued by GACC

Under State Taxation Administration (STA) regulations on VAT and Consumption Tax Refund/Exemption for Export Businesses, qualifying exported spirits are exempt from domestic consumption tax and qualify for export VAT refund (typically 13% for HS heading 2208). Manufacturing distilleries operate under the 'Exemption, Credit, and Refund' (免、抵、退) method, whereas non-manufacturing export trading companies utilize the 'Exemption and Refund' (免退) method. Alternatively, spirits stored in Comprehensive Bonded Zones (CBZs) or bonded logistics facilities benefit from bonded duty suspension prior to export.

• Customs Export Declaration (中华人民共和国海关出口货物报关单)
• Commercial Invoice (商业发票)
• Packing List (装箱单)
• Sales Contract (外销合同)
• Ocean Bill of Lading (B/L) or Air Waybill
• Export Inspection and Quarantine Certificate / Export Health Certificate (出境货物检验检疫证明 / 出口卫生证书) issued by GACC
• Electronic Customs Inspection Account Record Number (出口电子底账数据号)
• Certificate of Origin (原产地证书) issued by GACC or the China Council for the Promotion of International Trade (CCPIT)
• Factory Quality Inspection Report / Certificate of Analysis (出厂检验合格报告 / COA)
• Dangerous Goods Packaging Performance and Use Appraisal Certificates (for high-proof spirits/bulk ethanol)

Exported alcoholic beverages must comply with the mandatory labelling and technical standards of the destination importing market, as well as contractual specifications verified during GACC export inspection. Chinese customs verifies that export bottles bear required batch details, alcoholic strength, and commercial markings, while products bearing recognized Chinese Geographical Indications (such as registered Baijiu denominations under international bilateral agreements) must carry authentic GI certification and origin documentation.

• Regional Comprehensive Economic Partnership (RCEP) with ASEAN members, Japan, South Korea, Australia, and New Zealand
• China-ASEAN Free Trade Agreement (ACFTA)
• China-Australia Free Trade Agreement (ChAFTA)
• China-Korea Free Trade Agreement (CKFTA)
• China-New Zealand Free Trade Agreement
• China-Switzerland Free Trade Agreement
• EU-China Geographical Indications Agreement (mutual protection and simplified origin recognition for spirits)

• Export VAT Refund Scheme (出口退税政策) administered by the State Taxation Administration (STA) and Ministry of Finance (MOF)
• Consumption Tax Export Exemption Policy (出口免征消费税) administered by the State Taxation Administration (STA)
• Special Fund for Foreign Economic and Trade Development (外经贸发展专项资金) administered by the Ministry of Commerce (MOFCOM) and local departments of commerce
• Overseas Market Expansion & Trade Exhibition Subsidies administered by CCPIT and municipal commerce bureaus

Hong Kong SAR, Macau SAR, Southeast Asia (Singapore, Malaysia, Vietnam, Myanmar, Thailand), South Korea, Japan, the United States, and the European Union.

• Failing to declare high-proof spirits (ABV > 24%) or bulk neutral alcohol as Class 3 dangerous goods, resulting in shipment impoundment for lack of UN-approved packaging inspection certificates
• Exporting without the mandatory GACC Export Food Production Enterprise Filing (出口食品生产企业备案) or lacking an operational HACCP/food hygiene control system
• Mismatch between target-market spirit additive/congener limits (such as methanol, cyanide, or plasticizer thresholds) and Chinese domestic formulation standards
• Proceeding to ship goods prior to completing the customs electronic inspection filing (出口电子底账) and obtaining the required GACC health/sanitary certificate needed by destination customs

1. State Taxation Administration - Measures for Administration of VAT and Consumption Tax Refund (Exemption) on Export Busi
2. China International Trade Single Window