Preface  

The global trade landscape and regulatory system are undergoing continuous changes. The high-quality development of the domestic economy has placed new demands on the optimization and upgrading of import trade, leading to a series of important adjustments in legislation, policies, and regulatory practices in the field of tariffs. In 2024, the *Customs Law* came into effect, marking the transition of China’s tariff system from administrative regulations to national legislation. At the same time, the island-wide customs closure operation of the Hainan Free Trade Port has entered a substantial phase, the regulatory environment for new cross-border trade formats continues to improve, the development of "Smart Customs" is steadily advancing, and multi-agency joint enforcement mechanisms are becoming normalized. While these changes bring new market opportunities and customs clearance conveniences to enterprises, they also enhance the overall efficiency and professional depth of customs supervision.

In this context, accurately understanding policy directions, precisely grasping regulatory priorities, promptly identifying potential risks, and effectively establishing response mechanisms have become crucial for foreign trade enterprises to achieve stable operations and sustainable development. Enterprises must not only focus on the accuracy of traditional declaration processes but also prioritize the strategic development of compliance systems to address potential administrative and even criminal risks.

This report is based on the tariff policy environment and regulatory trends in 2025, aiming to provide foreign trade enterprises and related professionals with a practical compliance reference. The report first reviews macro data on import trade and the latest developments in tariff collection and administration to reveal the overall background. Next, it interprets key provisions of the *Customs Law*, annual tariff adjustment plans, and major policies such as the Hainan customs closure, clarifying compliance requirements. Furthermore, it analyzes high-risk areas—such as valuation, classification, origin, processing trade, and cross-border e-commerce—along with corresponding legal liabilities, supported by typical cases. Finally, from the perspectives of administrative dispute resolution and criminal risk response, the report outlines compliance systems for preemptive prevention, in-process response, and post-incident remedies. We hope this report will help enterprises better understand the current requirements and boundaries of tariff compliance, transform external regulatory pressure into internal management improvement, and effectively control risks in a complex and ever-changing environment to ensure steady and long-term business growth.

Table of Contents  

I. Overview of Import Trade and Latest Developments in Tariff Administration  

II. Interpretation of Import Tariff Policies and Regulations  

III. Analysis of High-Risk Scenarios and Typical Cases in Import Tariffs  

IV. Administrative and Criminal Legal Liabilities in Import Tariffs  

V. Strategies for Addressing Administrative Risks in Import Tariffs  

VI. Strategies for Addressing Criminal Risks in Import Tariffs