China is pushing forward Free Trade Agreements talks with more than 20 economies along the Belt and Road Initiative. During the last years, the country has been improving its customs legislation.

In 2016, China introduced new measures in the customs audit. These include voluntary self-disclosure for a violation, involvement of external professional firms for audit work, and increased importance of enterprise credit ranking. In 2017, China Customs implemented its ‘Risk Management Centre’ and ‘Duty Collection and Supervision Centre’ nationwide. This year, Interim Administrative Measures on Advance Ruling came into force. The measures significantly improve customs compliance. They increase the predictability of import and export operations and mitigate compliance risks, especially for companies which conduct ‘self-declaration and self-payment’.