Below is a reference guide to the two types of annual reports and their applicable entities:
I. Two Types of Annual Reports – Determine Which Apply to Your Company
A. Consolidated Customs Credit Annual Report (Joint Filing with Industry & Commerce + Customs)
- Import/export consignees/consignors or customs brokers registered with Customs (including sole proprietorships and agricultural cooperatives);
- Processing trade manufacturers;
- Foreign-invested enterprises (which also submit commerce and foreign exchange annual information simultaneously).
Enterprises newly registered with Customs in2026arenot requiredto file the Consolidated Annual Report for that year; filing begins the following year.
The above exemption appliesonlyto the Consolidated Annual Report. If a newly registered enterprise in 2026 imports duty-reduction equipment in that same year, the“Duty-Reduction Special Annual Report”is not required until2027(as it reports the previous year’s equipment usage status). The filing obligations for the two reports are independent – please do not confuse them.
- Nationwide: National Enterprise Credit Information Publicity System –www.gsxt.gov.cn
- Shenzhen-exclusive: Official Annual Reporting Platform of Shenzhen Market Supervision Bureau.
B. Duty-Reduction Goods Usage Status Report (Special Annual Report for Duty-Reduction Equipment)
The enterprise had duty-reduction equipmentstill within the customs supervision periodduring the2025 calendar year.
- Vessels and aircraft:8 years
- Motor vehicles:6 years
- Machinery and other equipment:3 years
Example: Duty-reduction equipment imported in January 2022 with a 3-year supervision period must be reported in the Special Annual Report for each year from 2023 through 2026.
China International Trade Single Window –https://www.singlewindow.cn/
II. Simple Online Filing Process for the Duty-Reduction Special Annual Report
Log in to the Single Window Standard Edition, navigate to【Business Applications】→【Port Law Enforcement Declaration】→【Goods Declaration】→【Duty-Reduction Follow-up】.
Select【Duty-Reduction Follow-up Application (New)】→【Annual Report Management Application】; fill in details regarding equipment usage, storage, pledges/transfers, company changes, etc.
Upload a scanned copy of thesealedDuty-Reduction Goods Usage Status Report.
Review and submit, then track the customs review status online.
III. Serious Consequences of Late or Missed Filing
1.Failure to File the Consolidated Customs Credit Annual Report
- The enterprise will be listed in theCustoms Credit Abnormality Publicity List;
- Credit rating cannot be upgraded, and applications for credit restoration will be rejected;
- Negative impacts on credit facilities, bidding, and government projects.
2.Failure to File the Duty-Reduction Special Annual Report
- Customs willsuspend all duty-reduction review and duty guaranteeapplications for the enterprise;
- Import of new equipment and disposal of existing equipment will be blocked.
3.Severe Penalties for Extended Delays
- Delays exceeding30 daysmay result in customsblocking customs clearance authorityand suspending all customs business;
- Serious violations may incuradministrative fines, increasing compliance costs.
IV. Filing Tips
- File early to avoid system congestion– near the deadline, systems tend to slow down. Allow ample time for corrections if issues arise.
- The annual filing is completely free– any paid agency offering to file on your behalf is a scam.
- For questions, call theCustoms Hotline: 12360.
- Both reports are mandatory and independent– if your enterprise has duty-reduction equipment under supervision,you must complete both filings
The filing portal will close at 24:00 on June 30 – no grace period will be given.
Finance and customs compliance officers are requested toimmediately verify your equipment supervision periodsand complete both theConsolidated Customs Credit Annual Reportand theDuty-Reduction Special Annual Report– protect your customs credit rating and avoid operational disruptions!
Post time: Jun-29-2026