Customs Regulatory Updates – Asia Pacific

Important customs regulations changes in Asia Pacific

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2011

What you need to know

  • All importers and exporters in China must register with Customs authorities for a Customs Registration code (CR Code) or work with an agent who has one. This CR Code must be included on customs declaration forms for all shipments except documents and personal effects.
  • All non-document shipments to/from China require a Harmonized System code (HS Code) on customs declaration forms. Providing the HS Code and a detailed goods description will expedite HS classification and clearance.
  • The duty exemption threshold for samples and advertising materials has changed from RMB 400 (approx. $71 US) to a new threshold based on duty and VAT liability, with shipments having a liability of less than RMB 50 (approx. $7 US) being exempt.
  • Personal effects shipments must be unaccompanied baggage or commodities/gifts sent to a private individual in reasonable quantities for personal use. The value threshold is less than CNY 1,000 (USD 153), indivisible single item without any value threshold( one handbag, a pair of shoes).

Shippers:

  • Ensure that all customs declaration forms include the CR Code and HS Code to avoid shipment delays.
  • For unaccompanied baggage, the necessary clearance paperwork includes a passport with a valid visa and immigration entry/exit stamp, and a Baggage Declaration Form stamped by border Customs.
  • For commodities/gifts sent to a private individual, provide a copy of the consignee’s ID, a detailed list of the items, and a proforma invoice.

View Baggage Declaration Form  
Read more about General Administration of Customs for China  
View China Customs Service official information regarding HS codes  

For: Shippers, Receivers
Shipping: Packages
Effective: June 28, 2024

What you need to know

  • Import Duty De Minimis Value for Personal Imports (Business to Consumer/B2C) duty free will be reduced from FJD 2,000 to FJD 1,000
  • Import VAT (Value Added Tax) of 15% will now be collected on all Personal Imports (Business to Consumer/B2C) into Fiji for full value of the shipment.

In order to avoid delays, shippers sending shipments to Fiji should:

  • Provide complete and accurate Commercial/Proforma Invoice data electronically via DHL Express Electronic Shipping Solutions, including goods descriptions, itemized values, country of origin, etc.
  • Provide the Fiji receiver’s mobile phone number and email address when creating the shipment, so DHL Express can contact the consignee when/if required.

For: Shippers, Receivers
Shipping: Packages
Effective: June 10, 2024

What you need to know

The Bureau of Customs of the Philippines has implemented the Customs Administrative Order 02-2024 whereby:

  • All de-minimis shipments to the Philippines with a dutiable value of PHP 10,000 and below are subject to additional Regulatory Charges of PHP 430 per waybill

Customs Administrative Order 02-2024   

For: Shippers, Receivers
Shipping: Packages
Effective: July 5, 2024

What you need to know

Effective July 5, 2024 until December 31, 2024, goods shipped to Thailand with a value equal to or less than THB 1,500 will be subject to 7% Value Added Tax (VAT) upon import into Thailand.

Official Thai Customs Website     

For: Shippers, Receivers
Shipping: Packages
Effective: April 30, 2024

The Indonesian government has expanded the list of items requiring import licenses and origin surveys undertaken by approved government vendors.

When shipping with DHL Express

To help with customs clearance, shippers should check if items and HS codes are on the expanded list.

Indonesian Customs  

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2024

Online marketplaces that supply low value goods (LVGs) to Malaysian citizens must comply with Malaysian government requirements prior to and after shipping goods if they meet the specified criteria.

What you need to know

The Malaysian government requires online marketplaces that ship low value goods of MYR 500,000 per year to Malaysian citizens to obtain a registration number (referred to as LRN) and comply with sales tax payment criteria when shipping goods.

When shipping with DHL Express:

Online marketplaces must include the registration number (LRN) on customs invoices.

Malaysia Customs  

For: Shippers, Receivers
Shipping: Packages
Effective: October 17, 2023

What you need to know

Indonesian authorities require international online marketplaces to register their business with the country authorities if they ship more than 1,000 shipments per calendar year to Indonesia.

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2023

The Inland Revenue Authority of Singapore has a new requirement for online platforms (also known as overseas vendors) that sell:

  • Low value goods (an item valued up to SGD 400) to Singapore with sales exceeding SGD 100,000 per year
  • And global sales revenue exceeding SGD 1 million per year

What you need to know

Online platforms that meet the criteria must:

  • Apply for a Singapore Overseas Vendor Goods and Services Tax (GST) registration number
  • Collect GST on the sale of each item valued up to SGD 400 at the time of customer purchase
  • Include the information when preparing a shipment with DHL and also on the Commercial Invoice: 
    • The Singapore GST registration number
    • Indication that GST collection was completed at the time of purchase for each item

Inland Revenue Authority of Singapore   

For: Shippers, Receivers
Shipping: Packages
Effective: July 1, 2022

What you need to know

Taiwan customs authorities require shipment pre-clearance authentication for shipments into Taiwan (Business-to-Consumer and Consumer-to-Consumer shipments) via the Taiwan Real-Name Authentication (EZWay) application.

  • Receivers must download the EZWay application and register their mobile phone number
  • Receivers must provide pre-clearance authentication for every shipment

When creating shipments with DHL

  • Shippers must provide the Taiwan receiver's mobile phone number and email address
  • DHL will notify Taiwan's receivers to authenticate the shipment

Taiwan Customs Administration Ministry of Finance  

For: Shippers, Receivers
Shipping: Packages
Exports Effective: January 1, 2022, Imports To Be Determined

What you need to know
  • China customs authorities introduce changes for Category C (Informal) shipments
  • Those are shipments with goods value up to CNY 5,000 which are not covered by other customs categories (A, B, D) as per China definition
  • Business-to-Business (B2B) and export Business-to-Consumer (B2C) Category C shipments will require up to twelve additional line item Commercial Invoice data elements depending on the type of commodities (Harmonized System code) being shipped during the export and import declaration (from/to China)
  • Data elements vary depending of the Harmonized System Code, and may include, but are not limited to:
    • Commodity Name
    • Harmonized System (HS) code
    • Brand Name
    • Model
    • Material
    • Usage
  • In addition, Business-to-Business (B2B) and export Business-to-Consumer (B2C) shipments will require USCI (Unified Social Credit Identifier) code of the:
    • Chinese Shipper (of shippers from China that export to rest of world) or
    • Chinese Receiver (of receivers in China importing from rest of world)

View China Customs HS Codes  

For: Shippers, Receivers
Shipping: Packages
Effective: August 1, 2021

Indonesian customs authorities require a Tax ID number for all international shipments (imports to Indonesia and exports from Indonesia).

What you need to know

  • Businesses must provide Indonesian Tax ID Number (NPWP - Nomor Pokok Wajib Pajak)
  • Non-business must provide one of the following identification numbers:
    • Indonesian Tax ID Number (NPWP) (preferred option)
    • Indonesian ID Number (NIK - Nomor Induk Kependudukan) for Indonesian Nationals
    • Passport Number, only for Foreigners

Before creating a shipment with DHL

  • It's helpful to obtain the Indonesian identification number and include with the shipment details

Indonesia Customs  

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