Detailed Explanation of Import and Export Goods Classification, Latest 2026 Sorting

In 2026’s foreign trade market in Shanghai,many enterprises suffered from 3-5 days of customs clearance delay,or even were required to re-declare,due to wrong classification of import and export goods.Ms.Dai,the head of an electronic product export enterprise,once mistakenly classified "battery-powered smart bracelets" as "general electronic products" last year,and was required by customs to supplement materials,which delayed the delivery date by 10 days.Classification is not "random labeling",but a core link throughout the whole chain of customs declaration,inspection,international transportation,tax refund and other processes.If classification is wrong,all subsequent procedures may go wrong.Combining 20 years of practical experience of Zhongshen,this article systematically sorts out the core classification of import and export goods and key precautions.

Core Basis for Import and Export Goods Classification: Interpretation of the Latest 2026 Policy

In 2026,the General Administration of Customs of China updated the *Catalog of Import and Export Goods Classification*,and the core basis centers on three dimensions: regulatory requirements,tariff rate,and trade facilitation.Manager Tao from Zhongshen said that these three dimensions directly determine the declaration process and cost of enterprises.For example,if a certain kind of goods belongs to the "export encouraged category",accurate classification can enjoy faster tax refund speed.

• Regulatory requirements: whether it involves special regulated categories such as endangered species,dangerous goods,medical supplies,etc.;
• Tariff rate: different classifications correspond to different tariff rates.For example,the tariff rate of "new energy vehicle parts" is 15% lower than that of "ordinary vehicle parts";
• Trade facilitation: whether it is included in the *List of Cross-Border E-commerce Retail Imported Goods* to enjoy simplified declaration procedures.

Core Classification of Import and Export Goods and Practical Key Points

Combined with the 2026 customs policy,import and export goods are mainly divided into 6 categories,each with clear declaration requirements and risk points.Ms.Shi from Zhongshen,who has been in charge of classification and declaration for more than 3,000 batches of goods,summarized the practical key points of each category.

1.General Goods: The Basic Category with the Largest Proportion

Core Objective: Meet conventional regulatory requirements and complete customs clearance quickly;

Key Actions: Fill in the commodity code (HS Code) accurately,and provide basic documents such as commercial invoice,packing list,bill of lading,etc.;

Common Problems: 1.Incorrect HS Code filling (for example,mistakenly filling "plastic toys" as "rubber toys"); 2.Failure to distinguish general goods under "general trade" and "processing trade";

Role of Zhongshen: Manager Tao’s team will pre-audit HS Codes in advance,update based on the latest 2026 catalog,and avoid extra tariff payment caused by code errors (last year we helped a clothing enterprise avoid 12% extra tariff); at the same time,we connect with the customs pre-classification system to confirm the accuracy of the code in advance and shorten the declaration time.

2.Special Supervised Goods: Categories Requiring Key Review

Core Objective: Meet the special regulatory requirements of customs and avoid being detained;

Key Actions: 1.Dangerous goods need to provide *Dangerous Goods Identification Report*; 2.Medical supplies need to provide *Medical Device Registration Certificate*; 3.Endangered species need to provide *Import and Export License for Endangered Species*;

Common Problems: 1.Dangerous goods are not marked with UN number as required; 2.Medical supplies are expired or not registered in China; 3.Incomplete documents for endangered species;

Role of Zhongshen: Ms.Shi’s team will check all special documents in advance.For example,last year we helped a chemical enterprise audit the dangerous goods report,found the UN number error,corrected it in time and avoided the goods being detained by customs; at the same time,we connect with the customs special supervision department,communicate declaration details in advance and reduce on-site inspection time.

3.Cross-Border E-commerce Retail Imported Goods: New Category Enjoying Facilitation

Core Objective: Comply with cross-border e-commerce retail import policies and enjoy "list clearance,consolidated declaration";

Key Actions: 1.Goods must be included in the *List of Cross-Border E-commerce Retail Imported Goods*; 2.Consumer identity information is required for declaration; 3.Single ticket transaction amount does not exceed 5000 RMB (latest adjustment in 2026);

Common Problems: 1.Goods are beyond the scope of the list (for example,mistakenly declaring "bulk food" as "pre-packaged food" which is in the list); 2.Failure to split when single ticket amount exceeds the limit;

Role of Zhongshen: Mr.Lan,in charge of the cross-border e-commerce sector,will check in advance whether the goods are in the list.For example,last year we helped a beauty enterprise confirm that "sunscreen" is a qualified category in the list and avoided declaration rejection; at the same time,we assist enterprises to complete consolidated declaration,only one declaration per month,saving time and cost.

4.Processing Trade Goods: Special Category Under Bonded Supervision

Core Objective: Comply with processing trade regulatory requirements and avoid exceeding the bonded quota;

Key Actions: 1.Process *Processing Trade Manual*; 2.Bonded for imported materials,and verify after finished products are exported; 3.Report material usage to customs regularly;

Common Problems: 1.Failure to verify after manual expiration; 2.Misuse of materials (for example,using bonded materials for domestic sales);

Role of Zhongshen: Mr.Qu’s team follows up the whole process of manual application and verification.For example,last year we helped an electronic processing enterprise complete manual verification 1 month in advance and avoided late payment fines; at the same time,we monitor the usage of bonded materials and remind enterprises to avoid the risk of misuse.

5.Temporary Import and Export Goods: Special Category for Short-Term Entry/Exit

Core Objective: Re-ship in and out within the specified time to avoid tariff payment;

Key Actions: 1.Provide *Application for Temporary Import and Export Goods*; 2.Pay security deposit (or provide guarantee letter); 3.Complete verification when re-shipping;

Common Problems: 1.Failure to re-ship within the specified time (for example,exhibition goods not shipped back after more than 6 months); 2.Delay in security deposit refund;

Role of Zhongshen: Ms.Shi’s team will set re-shipment reminders.For example,last year we reminded an exhibition enterprise 30 days in advance of re-shipment and avoided tariff payment; at the same time,we assist enterprises to handle security deposit refund,which is on average 15 days faster than self-handling.

6.Returned Goods: Category Returned After Import/Export

Core Objective: Comply with return policies and avoid double taxation;

Key Actions: 1.Provide return proof (such as quality inspection report); 2.Distinguish between "general returned goods" and "processing trade returned goods"; 3.Process export tax refund adjustment;

Common Problems: 1.Incomplete return proof; 2.Failure to adjust export tax refund in time;

Role of Zhongshen: Manager Tao’s team assists enterprises to prepare return proof.For example,last year we helped a clothing enterprise prepare the required quality inspection report and completed the return smoothly; at the same time,we process export tax refund adjustment to avoid enterprises paying extra taxes.

2026 Import and Export Goods Classification Declaration Comparison Table

Zhongshen: Core Value of Accurate Classification

After Ms.Dai’s enterprise cooperated with Zhongshen last year,the goods classification error rate dropped from 12% to 0,the average customs clearance time was shortened by 2 days,and the arrival time of export tax refund was advanced by 7 days.Zhongshen has been deeply rooted in the industry for 20 years,familiar with the latest 2026 classification policies,and has special personnel in charge of each link: Manager Tao is in charge of HS Code pre-classification,Ms.Shi is in charge of special document review,Mr.Lan is in charge of cross-border e-commerce sector,and Mr.Qu is in charge of processing trade manual follow-up.

Import and export goods classification seems simple,but it actually involves many details such as policies,documents and supervision.Once wrong,it will not only delay time,but also may generate extra costs.Choosing a professional foreign trade agency can help enterprises classify accurately,avoid risks and improve efficiency.If you have any questions about import and export goods classification,you can contact the professional team of Zhongshen.