Goods delivery from China is possible through two main schemes: «cargo» (双清包税) and official import. The key difference is not just in price, but in the legal status of the imported goods and the availability of accounting documents. Choosing the wrong path can lead to tax risks and restrictions when selling goods.
1. Cargo Delivery (双清包税): What You Need to Understand
This is an affordable turnkey service for small and medium businesses. Chinese logistics providers call this scheme «双清包税» — «double clearance, taxes included». In practice, this means the carrier handles all stages: export in China, import in Russia, duty payment, and delivery to a warehouse in Moscow.
The critical nuance: with cargo delivery, the importer listed in the documents is not your company, but the recipient firm the logistics provider works with.
This leads to specific legal consequences:
- You do not receive a goods declaration (DT) issued to your legal entity;
- The goods cannot be officially recorded on your balance sheet with a complete set of documents;
- VAT paid upon import cannot be claimed as a deduction.
In other words, from your accountant's perspective, such a delivery is legally «invisible». This imposes restrictions on further sale of the goods and requires special attention in tax accounting.
Business Risks Involved
- No proof of origin — you cannot confirm the legality of the import during an audit.
- No way to return defective goods — without an official declaration, re-exporting faulty products to the supplier is extremely difficult.
- Sales channel restrictions — large retail chains and marketplaces that require a DT and certificates will not accept such goods.
When This Option Makes Sense
✔ Test batches and samples to gauge demand.
✔ One-off deliveries for your own needs, not intended for VAT-applicable resale.
✔ Situations where the top priority is minimum cost and simplicity, and accounting issues are resolved through other means.
Types and Cost of Cargo
Cargo cost directly depends on speed and dimensions:
- Road freight («slow») — the most budget-friendly option. Standard rate for regular goods is 20–25 CNY/kg. Average transit time: ~30 days.
- Air freight («fast») — the rate is not fixed and is calculated separately, as it heavily depends on the volumetric weight of the cargo. Transit time: 7–15 days.
2. Official Import («White»): Full Control and Transparency
This is a legal and transparent method for companies working with VAT and building a long-term business. You receive a complete package of closing documents.
Under this scheme:
- goods are cleared strictly under your legal entity;
- customs sees the real invoice value and HS code;
- a goods declaration (DT) is provided for tax purposes;
- VAT paid upon import is fully deductible;
- the delivery is suitable for retail chains, government contracts, and marketplaces that require proof of origin.
What Makes Up the Cost of White Import?
Unlike a fixed cargo rate, the cost of official import is always individual and consists of several components:
1. Customs payments — import duty (a percentage of customs value, depends on the HS code), VAT at 22% (or a reduced VAT rate for certain categories), and a customs processing fee (its amount depends on the customs value).
2. Logistics tariff — calculated based on dimensions, weight, and delivery method (Length × Width × Height in cm).
3. Customs broker (representative) services — from 15,000 to 45,000 RUB per declaration, depending on clearance complexity and the number of product lines.
Example Calculation (Illustrative)
· Equipment shipment: customs value 1,000,000 RUB, duty 10% = 100,000 RUB.
· VAT: (1,000,000 + 100,000) × 22% = 242,000 RUB.
· Processing fee: 5,000 RUB.
· Total mandatory payments: 347,000 RUB.
However, after the goods are released, you can claim the 242,000 RUB VAT as a deduction, thereby reducing your tax burden.
Step-by-Step Official Import Process
1. Prepare a foreign trade contract with the Chinese supplier. It sets out the terms: price, Incoterms delivery conditions (FOB, EXW, CIF, etc.), deadlines, and liability of the parties.
2. Gather permits — if the goods require certification or a declaration of conformity (technical documents from the supplier, declarations of conformity, etc.).
3. Pay for the goods through official banking channels. Payments undergo currency control in Russia and compliance checks at the Chinese bank. For sensitive categories (equipment, electronics), additional documents may be requested.
4. Delivery and customs clearance — your customs broker files the DT, pays duties and VAT from the company's single treasury account.
5. Receive the DT — with release stamps and the complete set of documents for your accounting department.
Advantages of Official Import
✔ Tax security — you are protected from additional assessments, penalties, and account freezes.
✔ Ability to return defective goods — official documents allow you to re-export faulty products without paying duty a second time.
✔ Access to government contracts and tenders — without a goods declaration, you simply won't be allowed to participate.
✔ Cost formation — you can legally include all expenses in your costs and reduce your profit tax.
Which Option to Choose: Entrepreneur's Checklist
Ask yourself three questions:
1. What is your tax system?
If you are on the general tax system (OSNO) and pay VAT, official import is virtually the only option — you lose the deduction and the tax authorities will see a mismatch between purchases and sales.
If you are on the simplified tax system «income minus expenses», you can also include expenses in the deduction and reduce your tax burden.
2. Who is your end customer?
Marketplaces increasingly require proof of origin. Retail chains (DNS, M.Video, Leroy Merlin) accept goods only with a complete document package, including the DT and certificates.
3. What is the regularity and volume of deliveries?
One-off small batches are often shipped via cargo. But if you are building a long-term business with tens of millions of rubles in turnover, sooner or later you will need official import — it is better to start with it right away.