The electric vehicle industry is now growing rapidly, and China's electric vehicle exports have surpassed Japan to become the world's largest exporter. In 2025, with the deepening implementation of China's "New Energy Vehicle Industry Development Plan", electric vehicle exports will enjoy policy support such as 13% VAT refund and priority cabin allocation on China-Europe trains. According to the latest data from the General Administration of Customs, new energy vehicle exports increased by 67% year-on-year in the first half of this year, and customs clearance efficiency has become the core competitiveness of enterprises.
At present, companies or individuals in many parts of the world are seeking to import electric vehicles from China. In order to help these companies or individuals easily cope with customs clearance challenges, Wancheng Electric Vehicles has thoroughly sorted out the policy requirements and customs declaration key points in the electric vehicle export process to improve customs clearance efficiency and compliance.
(1). Export license
According to the "Export License Management Goods Catalog (2025)", general pure electric vehicles (new energy vehicles) do not need to apply for export licenses; however, plug-in hybrid vehicles, new energy fuel cell vehicles and pure electric trucks still need to apply for export licenses in accordance with the law.
If an enterprise is required to apply for the tax exemption, it shall submit the application materials before September 10 each year, which shall be reviewed by the competent commercial department and reported to the Ministry of Commerce for record.
(2). Tax exemption and refund policy
Exporting pure electric vehicles can enjoy tax exemption and refund treatment such as exemption from value-added tax and refund of input tax. Enterprises shall submit export declaration forms, export invoices, exchange verification forms, special value-added tax invoices and other materials in accordance with regulations, and apply for tax exemption and refund to the tax authorities during the tax declaration period.
The following is a chronological order of the key links of customs clearance and customs declaration:
(1). Document and filing preparation
Maritime filing (dangerous goods transportation requirements)
Pure electric vehicles are classified as Class 9 dangerous goods (UN3171) in the International Maritime Dangerous Goods Code because they are equipped with lithium batteries. Maritime filing must be completed before export, including filing application report, UN38.3 lithium battery test report, MSDS (English safety technical specifications), freight identification report and other materials.
Complete the "double certification" of export qualifications (customs AEO certification for enterprises + EU WVTA certification for models), UN38.3 test reports for power batteries must be filed separately, and the new version of the VIN code declaration system must be entered 15 working days in advance.
Export declaration materials
Prepare a complete set of export documents: commercial invoice, packing list, contract, bill of lading (such as container), customs declaration letter and declaration elements, etc.
(2). Customs declaration
Single window electronic declaration
Enterprises or agents submit customs declaration materials online through the "China International Trade Single Window": certificates, invoices, contracts, packing lists, etc.; paper licenses can be submitted if necessary. The system will be checked online and will be accepted only if it meets the requirements.
Tax calculation and payment
Customs automatically calculates tariffs, value-added tax and consumption tax (applicable to plug-in hybrid models) based on the declared value and HS code. Pure electric vehicles are usually exempt from consumption tax. Enterprises should accurately declare the value and purpose to avoid fines caused by delayed payment.
Key points of customs declaration
HS code should be 8703.80 (pure electric passenger vehicles) first. Certificate of origin is recommended to be FORM E (ASEAN) or EUR.1 (Europe). Lithium battery transportation must be accompanied by MSDS and short-circuit proof.
(3). Inspection and quarantine
Customs inspection
Customs will inspect the vehicle, including appearance, model, quantity, onboard tools, technical document consistency and other items. Safety performance, environmental emissions, etc. must comply with mandatory standards, and a test report must be submitted if necessary.
Inspection and quarantine
For parts (such as batteries and airbags), food and chemical quarantine standards may be implemented. After passing the inspection, the customs will issue release certificates such as "Incoming Goods Inspection and Quarantine Certificate" and "Imported Motor Vehicle On-board Inspection Form".
(4). Release and logistics arrangements
Release and pick-up
If the customs "conditional pick-up" approval standards are met, the company can remove the vehicle to the maintenance warehouse before the inspection is completed, so as to improve the subsequent logistics efficiency.
Subsequent transportation arrangements
After customs clearance, arrange transportation methods suitable for the destination (container, roll-on/roll-off, land transportation, etc.), and handle insurance, bill of lading and other delivery links. Enterprises need to negotiate with shipping companies or freight forwarders in advance and determine booking information, including booking letter of attorney, maritime registration number, UN38.3 and English MSDS, etc.
To ensure efficient and compliant exports, the following matters need special attention:
Accurate classification of HS codes: New energy vehicles, hybrid vehicles, and traditional fuel vehicles have different HS codes, which directly affect the tax rate and whether a license is required.
Unified and consistent document information: Contracts, invoices, packing lists, customs declarations, and bills of lading must be consistent to avoid customs returns or inspections due to differences.
Target market certification compliance: Before exporting, the regulatory requirements of the target country should be confirmed, such as the EU ECE certification and the US DOT standard, to avoid being returned due to lack of certification.
Pay attention to the risk of changes in export tariffs: Some countries, such as the United States, may impose additional tariffs on China's exports of electric vehicles or batteries (such as policies related to Section 301). Enterprises need to understand and avoid risks in a timely manner.
Archive information for later review: Save complete declaration documents, such as customs declarations, tax refund forms, and exchange receipts, etc., to facilitate future export tax refund declarations or customs audits.
Special requirements of the destination country
EU: SCIP database registration is required in advance (new chemical reporting in 2025);
Australia: Charging interface must comply with AS/NZS 3112 standards;
Middle East: GCC certification must include electromagnetic compatibility testing.
Common omissions in documents
Commercial invoices do not indicate charging standards (such as CCS2/GB/T);
The packing photos do not reflect fire and moisture prevention measures;
The vehicle's power should be kept in the 20%-50% transportation range.
New tools for smart customs declaration
It is recommended to use the special channel for new energy vehicles in the "China International Trade Single Window";
The "Blockchain Traceability System" in the pilot can shorten the EU customs inspection time by 40%.
Handling of special situations
Export of sample vehicles: Apply for temporary exit ATA carnet;
Transit by land: Apply for TIR transport certificate in advance;
Return and repair: Be sure to keep a copy of the original export declaration.
Exporting electric vehicles is a complex and highly regulated business involving policy applications, safety regulations, customs procedures and international logistics. Through full process control, fine operation and continuous compliance, companies can maximize customs clearance efficiency and avoid customs clearance delays and cost waste. Suggestions:
Establish or hire a team familiar with electric vehicle export policies and procedures;
In-depth collaboration with senior customs brokers and shipping agents;
Establish a standardized process for export documents and plan subsequent tax refunds and service mechanisms.
If you have any questions about the above imports of electric vehicles from China, whether you are a company or an individual, you can contact us and we will provide you with answers within 24 hours.
