Electronic components are a core link in the global supply chain.With the new version of the Customs Code coming into effect in 2025,the import and export of electronic components will face new challenges and opportunities.Tariff,and the increasing export controls on high-tech products due to global geopolitics,exporting enterprises not only need to master precise customs classification (HS codes) but also pay attention to export controls and compliant declarations.This guide aims to help enterprises mitigate customs clearance risks and ensure compliant enjoyment of benefits.

I.Accurate Classification—The Core of Customs Clearance

Customs classification determines regulatory conditions,tax rebate rates,and customs duty costs.According to the latest customs classification principles,the classification logic for core components is as follows:

1.Quick Reference Table for Common Product Classification

Output:

2.A Guide to Avoiding Classification Pitfalls

Output:

• Function-firstprinciple:Classificationisnotjustaboutthenamebutmoreabouttheactualfunctionandphysicalproperties.
• Partvs."Equipment":Componentsimportedorexportedseparatelyareusuallyclassifiedundertheaboveheadings;however,aboardcardthatisaspecialpartofacertainmachineandalreadyassembledintoamodulemaybeclassifiedunderthe"parts"tariffnumberofthatmachine.

II.Standardized Declaration—The Cornerstone of Compliance

According to the "Administrative Provisions of the Customs of the People’s Republic of China on the Commodity Classification of Import and Export Goods" (2024 revision),the accuracy of the declaration elements directly affects the inspection rate.

1.The Six Major Declaration Elements (Mandatory)

Output:

• ProductName:Standardcommonname(e.g."monolithicintegratedcircuit"),avoidusinginternalcompanycodes.
• Purpose:Clearlystatetheapplicationscenario(e.g."forsignalprocessingonamobilephonemotherboard").
• Brand:DeclarethebrandinChineseoraforeignlanguage;ifthereisnobrand,state"nobrand."
• Model:Mustbeconsistentwiththeproductpackagingandthesilk-screenprintingontheactualitem.
• Compositioncontent:Somecomponentsrequirethedeclarationofkeymaterials(e.g.preciousmetalcontent),whichrelatestoenvironmentalprotectionandvalueassessment.
• WorkingPrinciple:Especiallyfornewtypesofcomponents,abriefdescriptionisneeded(e.g."photoelectricconversion,staticconversion").

2.Document Consistency

Output:

Ensure that the information on the customs declaration form,contract,invoice,packing list,and product specification sheet is completely consistent.It is recommended to attach a technical specification sheet for quick verification during customs inspection.

III.International Trade Compliance—The Top Priority Today

Considering the current international trade situation (sanctions,long-arm jurisdiction,etc.),simply getting the customs classification right is not enough.

1.Export Controls and Dual-Use Item Screening

Output:

• ECCNcodescreening:IfitcontainsUStechnologyorsoftware,youneedtoconfirmwhetheritissubjecttotheECCNcodesintheUSExportAdministrationRegulations(EAR)(e.g.3A090forhigh-performancechips).
• End-userreview:Strictlycheckwhetherthebuyerisonthe"EntityList"or"MilitaryEnd-User"(MEU)list.
• Dual-useitems:Evenifitisanordinarycomponent,ifitstechnicalspecificationsaretoohigh(e.g.tolerancetoextremehigh/lowtemperatures,radiationresistance),itmayfallunderthe"CatalogueofDual-UseItemsandTechnologiesSubjecttoExportLicenseAdministration"andrequireanexportlicense.

2.Environmental and Access Standards

Output:

• EuropeanUnion:MustcomplywiththeRoHS(RestrictionofHazardousSubstances)andREACH(Registration,Evaluation,AuthorisationandRestrictionofChemicals)directives.
• Labelingstandards:RefertostandardslikeGB/T45638-2025toensurethepackaginglabelincludestraceabilityinformation.AlthoughthelabeldoesnotdirectlydeterminetheHSclassification,itaffectscustomsclearanceatthedestinationportandmarketaccess.

IV.Tax Rebates and Cost Optimization

• Taxrebaterateverification:DifferentHScodescorrespondtodifferentrates(usuallythetaxrebaterateforelectroniccomponentsis13%).Incorrectclassificationmayleadtoalowertaxrebateorademandforrepayment.
• UtilizeFTA/RCEP:IfexportingtoanRCEPmembercountry(e.g.Japan,SouthKorea,SoutheastAsia),providinganaccuratecertificate(COO)canhelptheclientreduceorexemptimportduties,enhancingcompetitiveness.

V.Practical Advice and Risk Control Tools

1.Make Good Use of "Customs Pre-Rulings"

Output:

For new,high-tech,or functionally complex components (e.g.SiP package products that integrate sensors and processors),classification disputes are common.It is recommended to apply for a classification pre-ruling from customs 3 months before export to obtain a legally binding classification decision,completely eliminating customs clearance uncertainty.

2.Pay attention to the new policies in 2025.

Output:

• Commoditycatalogupdate:Itisessentialtousethe2025editionofthe"CustomsStatisticalCommodityCatalogofthePeople’sRepublicofChina".
• Classificationdecisionannouncements:RegularlyreviewthecommodityclassificationdecisionsissuedbytheGeneralAdministrationofCustoms(suchasAnnouncementNo.195of2024)andtheclassificationopinionsoftheWorldCustomsOrganization(WCO).Thesearethedirectbasisforcustomslawenforcement.

Seeking Professional Support

Output:

Electronic components iterate very quickly.If the company cannot determine the classification internally,be sure to consult a professional customs broker or customs consultant.Never intentionally misreport the classification to pursue a higher tax rebate rate,as this will result in administrative penalties or even criminal liability.

In 2025,for the export of electronic components,"technical classification" is the foundation,"compliance screening" is the guarantee,and "standardized declaration" is the means.It is essential to establish and improve a product database,dynamically update HS codes and regulatory information,in order to ensure the safety and smoothness of the supply chain.