A Practice Note providing a general overview of key substantive issues to consider when importing goods into China, including requirements enforced by the Customs of the People’s Republic of China and other relevant government agencies under the Foreign Trade Law of the PRC, the Customs Law of the PRC, the Law of the PRC on Import and Export Commodity Inspection, and other laws and administrative regulations. This Note covers, among other topics, requirements regarding the tariff classification, valuation (appraisement), and country of marking of imported merchandise, rules of origin, duty minimisation and deferral mechanisms to consider, recordkeeping obligations, penalties for noncompliance, and the framework for challenging decisions of the customs authority.