Many newly registered trading companies assume that a business license is enough to begin import or export operations. In practice, it isn't. Trade-related activity in China requires a separate set of registrations — covering customs, foreign trade operator status, foreign exchange handling, and tax and invoice setup — before the first shipment can legally move under the company's own name.
For foreign-invested companies, the challenge is less about understanding any single step and more about understanding how the steps connect. A company that has completed WFOE registration but hasn't touched customs registration, bank foreign exchange setup, or invoice handling isn't ready to trade — even if it has a business license that lists trading in its scope.
This guide explains who needs to go through this process, what decisions need to be made before it starts, what documents are involved, how the registration sequence works in practice, and what operational readiness looks like once the paperwork is done.
The short answer is: any company that intends to import goods into China, export goods from China, or engage in foreign trade operations under its own name. That includes trading WFOEs set up specifically for cross-border commerce, manufacturing companies with export activity, and companies handling procurement or distribution that crosses the Chinese border.
It's worth being precise about what "import and export license" actually means in this context. In practice, it refers not to a single document but to a cluster of registrations and filings that together give a company the legal standing to conduct foreign trade, clear customs, handle cross-border foreign exchange, and manage the tax and invoice obligations that come with it. A company that has completed all of these is operationally ready to trade. A company that has completed only some of them will hit friction at the first transaction it tries to execute.
Companies that only sell domestically in China, or that source and sell entirely within the mainland without cross-border movement of goods, generally do not need to go through this process. The trigger is the cross-border nature of the activity — importing or exporting — not the fact of being a foreign-invested company.
Several things need to be confirmed before the registration process can move forward cleanly. Getting them wrong — or leaving them unresolved — is the most common reason the process stalls partway through.
The company's registered business scope needs to cover import, export, or trading activities. This sounds obvious, but scope is written in specific catalogue language on the business license, and a scope that describes a manufacturing or service activity without explicitly covering foreign trade operations won't support customs registration or foreign trade operator filing. If the scope needs to be amended, that has to happen before the trade-related registrations can proceed. For the full picture of how business scope works and why it matters, see our guide on how to register a WFOE in China.
The distinction matters for the downstream workflow. A trading company imports and re-exports, or buys domestically and exports, without manufacturing anything. A manufacturing company produces goods and exports them. The difference affects how goods flow through customs, whether export VAT rebates apply and at what rate, and how invoicing and bookkeeping are structured. In practice, this distinction affects not only the paper registration path, but also the customs, invoicing, and export rebate workflow once operations begin. Getting the operational model clear before registration starts avoids having to rework the setup later.
Cross-border trade involves cross-border payments — and cross-border payments in China require a corporate bank account and, in most cases, specific foreign exchange handling arrangements. A company that starts the trade registration process without having its corporate bank account in place will find that payments can't be settled when the first transaction arrives. The bank account and foreign exchange setup should be moving in parallel with — or ahead of — the trade registrations, not after them.
Import and export activity connects directly to VAT filing, fapiao issuance, and in some cases export rebate procedures. A company that hasn't thought through how its tax and invoice handling will work for trade transactions will hit accounting and filing problems at the first shipment. For an introduction to how the Chinese invoice system works for foreign-invested companies, see What Is a Fapiao and When Does a Foreign-Invested Company Need One?
Customs registration and foreign trade operator filing are handled at local bureaus, and the practical efficiency of those processes — window hours, documentation standards, processing speed — varies by city. For companies with a choice of registration location, it's worth asking about local execution timelines before assuming the process will be identical everywhere.
The document requirements for trade-related registrations aren't as heavy as WFOE incorporation, but they span more than one application. What follows is a practical picture of what's typically needed across the full set of registrations.
These underpin every registration in the sequence and need to be current and consistent across all filings:
These are specific to the foreign trade and customs registration steps:
Depending on the specific bureau and city, additional supporting materials may be required:
The registration sequence for import and export readiness isn't a single application — it's a set of steps that need to happen in roughly the right order. Each one unlocks something the next step depends on.
Before any trade registration can begin, the company's business license scope needs to be confirmed as covering import, export, or trading activities. This is also the stage to verify that the company chops are in order, the legal representative information is current, and the registered address documentation is clean. A filing that reaches the customs or commerce bureau with inconsistencies in the underlying company records will be sent back.
Foreign trade operator filing (外贸经营者备案登记) is the step that formally registers the company as an entity with the right to engage in import and export operations. It is handled through the commerce authority and is separate from customs registration — the two are often confused, but they are different filings with different agencies serving different purposes. The foreign trade operator filing establishes the company's foreign trade standing. The next step is what gives it practical customs clearance ability.
Customs registration with the General Administration of Customs (海关总署) is the step that gives the company the ability to declare goods at the border. Without it, the company cannot file import or export declarations in its own name, and goods cannot legally clear customs under the company's customs registration code. This is one of the most operationally critical steps in the sequence — a company that tries to arrange a shipment before customs registration is complete will find the goods stuck at the border.
Cross-border goods movement almost always involves cross-border payment. Confirming that the company's corporate bank account is active, that foreign currency accounts are set up where needed, and that the bank's foreign exchange procedures are understood before the first transaction is far better than discovering a gap when a payment needs to be settled. For a detailed look at corporate bank account setup in China, see our China Corporate Bank Account Opening Guide.
Import and export transactions carry VAT implications, and export activity may also involve export VAT rebate procedures depending on the goods and the company's tax status. The invoice and tax handling workflow needs to be set up before the first shipment — not figured out after the first customs declaration has already been filed. For trading WFOEs in particular, getting the fapiao and VAT treatment right from the start avoids corrections that compound across subsequent filing cycles.
Once the registrations are in place, the company moves from paperwork readiness to operational readiness. That means confirming that the logistics chain, customs broker relationships, payment flows, and internal approval processes are all in place before the first shipment is arranged — not discovered in parallel with it. The first 30 days after a WFOE is registered are also when much of this operational groundwork should be laid; see What a Newly Registered WFOE Must Do in Its First 30 Days in China for a broader checklist.
The timeline for each step varies by city and by how ready the company's underlying documents are. The table below reflects typical ranges — the actual experience depends heavily on the quality of the first submission.
| Stage | Typical timing |
|---|---|
| Internal preparation (scope check, document gathering) | Several business days to 1–2 weeks |
| Foreign trade operator filing | 3–5 business days in most cases |
| Customs registration | 1–2 weeks depending on city and bureau workload |
| Bank and foreign exchange coordination | Depends on the bank and the company's account setup |
| Tax and invoice setup | Depends on existing tax profile and VAT status |
| Full operational readiness | Often longer than the paper registrations themselves |
The last row is worth noting. Companies frequently complete the formal registrations and then discover that their bank foreign exchange setup, invoice workflow, or logistics arrangement isn't ready. The registrations open the door — operational readiness is what lets the company walk through it.
The most common causes of delay are:
Completing the registrations means the company has the legal standing to import and export. What comes next is making sure the operational infrastructure can support actual transactions.
Cross-border trade requires cross-border payment capability. Once the trade registrations are in place, confirming that the corporate bank account is set up for foreign currency receipts and payments — and that the internal approval process for wire transfers is in place — is the immediate priority. Delays in payment settlement are one of the most common early friction points for newly operational trading companies. For an overview of what corporate bank account setup involves, see our China Corporate Bank Account Opening Guide.
Import and export transactions connect directly to VAT filing, fapiao issuance, and monthly bookkeeping. The invoice workflow needs to be operational before the first commercial transaction — not set up in response to the first customer query. For foreign-invested companies still getting familiar with how the Chinese invoice system works, What Is a Fapiao and When Does a Foreign-Invested Company Need One? covers the practical side.
Companies exporting goods from China may be eligible for export VAT rebates depending on the goods category and the company's VAT taxpayer status. The availability and rate depend on the goods category and the current tax treatment applicable to those goods — not all exports qualify, and rates vary. The rebate application process runs through the tax authority and requires specific documentation at the transaction level. Getting this right from the first shipment is significantly easier than reconstructing documentation for earlier transactions after the fact.
A trading company in operation has ongoing bookkeeping, monthly tax filing, and document retention obligations that don't pause between shipments. Bookkeeping for a trading WFOE involves customs documents, commercial invoices, packing lists, and foreign exchange records alongside the standard monthly accounting entries. Setting up the records workflow before transactions begin is far easier than trying to reconstruct it retroactively. For context on what compliance looks like before revenue starts, see Do You Still Need Bookkeeping and Tax Filing If Your China WFOE Has No Revenue?
Assuming WFOE registration alone is enough to start trading. A business license that lists trading in its scope is a necessary starting point, not a finishing line. The customs registration, foreign trade operator filing, bank setup, and tax and invoice workflow all need to be in place before the first shipment can move legally.
Starting trade planning before business scope is confirmed. Arranging logistics, agreeing on supplier terms, or committing to a shipment timeline before checking whether the scope actually supports the intended activity is a common and avoidable mistake. A scope amendment takes time, and that time comes out of the trade readiness timeline.
Treating the process as a single application rather than a sequence. Foreign trade operator filing and customs registration are separate steps with separate agencies. Companies that treat them as one thing tend to either skip one or submit them in the wrong order — both of which create delays.
Ignoring bank and foreign exchange readiness until the first transaction arrives. Payment settlement is one of the first things that breaks in a new trading operation. By the time the first shipment has cleared customs, having the bank foreign exchange process confirmed and tested is essential — not something to figure out under time pressure.
Leaving tax and invoice handling until after the first shipment. VAT implications, fapiao requirements, and export rebate procedures are all triggered at the transaction level. Starting the first shipment without a clear invoice and tax workflow in place means the accounting cleanup begins immediately.
No. Only WFOEs that engage in cross-border trade — importing or exporting goods — need to go through the trade-related registration process. WFOEs focused on domestic sales, services, or manufacturing for the local market generally do not, unless their activity involves cross-border movement of goods.
Not usually. WFOE registration provides the legal entity and the business license. Foreign trade operator filing, customs registration, bank foreign exchange setup, and tax and invoice arrangements all need to be completed before the company can legally conduct import or export transactions. Each of these takes additional time after the business license is issued.
No. In practice, what is commonly referred to as an "import and export license" is not a single document but a set of registrations — primarily foreign trade operator filing and customs registration — that together give a company the legal standing to import and export under its own name. Both cover import and export activity; there is no separate import-only or export-only registration for most standard trading activity.
The formal registration steps — foreign trade operator filing and customs registration — typically take one to three weeks in total, depending on the city and document readiness. Full operational readiness, including bank foreign exchange setup and invoice workflow, often takes longer. Companies that treat the registration timeline as the only timeline tend to be surprised by how long it takes to get the first transaction smoothly executed.
At minimum: customs registration confirmed, foreign trade operator filing complete, corporate bank account active with foreign exchange capability, invoice and fapiao workflow in place, and VAT and export rebate handling understood. A customs broker relationship — or internal customs declaration capability — also needs to be in place before the goods move.
If your company is preparing for import or export operations in China, it helps to confirm the business scope, customs-related registrations, bank handling path, and tax and invoice setup before the first shipment is arranged. Each of these takes time, and the sequence matters.
Contact Asomerit to discuss import and export setup, bookkeeping, and ongoing compliance for your China trading company.
Related reading:
How to Register a WFOE in China: Requirements, Steps, Timeline, and Costs
What a Newly Registered WFOE Must Do in Its First 30 Days in China
China Corporate Bank Account Opening Guide
What Is a Fapiao and When Does a Foreign-Invested Company Need One?