Get a Proposal
← Back to Reports

Routes into China: CBEC, General Trade & WFOE

A practical side-by-side guide for foreign SME owners — three regulatory pathways compared.

Updated: May 2026 Based on current laws and regulations as of publication date

Start Here: Three Routes, Different Compliance Loads

There is no single answer to "what do I need to do to sell in China?" — because there is no single way to enter. You can:

Regulatory context (2024–2026): China's Foreign Investment Law (2020) established a "pre-establishment national treatment + Negative List" framework. The 2024 Company Law tightened capital rules. The 2026 VAT Law formalised long-standing VAT rules. These affect Route C primarily; Routes A and B are largely insulated from corporate law changes.

Quick Decision: Which Route Fits Your Product?

Your situation Route A: CBEC Route B: General Trade + IOR Route C: WFOE
Product typePackaged consumer goods only — cosmetics, supplements, food, baby products, fashion, small electronicsAny product — food, industrial goods, medical devices, bulk materials, chemicalsAny product — same as Route B, plus services, software, consulting
Sales channelOnline only (Tmall Global, JD Worldwide, etc.)Online + offline retail + B2B + wholesaleAny channel
Chinese entity?NoNo — use a licensed IORYes — WFOE
Onshore staff?NoMaybeYes
Pre-approvalPartial exemptionsFull registration/certificationFull registration/certification
Duty / VATDuty 0%, VAT at 70%Standard duty + full VATStandard duty + full VAT (input credit)
Best forTesting, low volume, B2CEstablished products, B2B, retailLong-term, brand building, full control
ComplexityLowMediumHigh
WaymarkChina Expert View Many SMEs start with Route A or B, test the market for 6–12 months, then transition to a WFOE (Route C) when they have proven demand. This phased approach reduces upfront risk and compliance cost.

Route A: Cross-Border E-Commerce (CBEC)

A1. Confirm your product is on the Positive List

The Chinese government maintains a Positive List of ~1,400+ HS code categories. If your product is not on this list, CBEC is not available.

A2. Register for GACC (if food, supplements, or pet food)

Your overseas production facility must be registered with GACC. Since June 1, 2026 (Decree 280), overseas food producers apply directly via the CIFER system. Health foods require endorsement from your national competent authority. Registration is valid for 5 years and free.

A3. Register with NMPA (if cosmetics)

Overseas cosmetics manufacturers must appoint a Chinese responsible person for NMPA registration or filing.

A4. Chinese labeling

Your product must bear a Chinese label (or a sticker applied at the bonded warehouse). See Labeling & Standards for details.

A5. Platform compliance

A6. What you do NOT need for CBEC

Limitations of CBEC: Per-order and annual transaction limits apply. Products cannot enter offline retail. You cannot collect Chinese consumer data directly.

Route B: General Trade via Importer of Record (IOR)

B1. Select and vet your IOR

Your IOR must hold a business license with import/export rights. Conduct due diligence — a poor IOR choice is one of the most common entry mistakes.

B2. Overseas producer registration

Even though the IOR imports on your behalf, the overseas producer must be registered:

B3–B5. Importer filing, labeling, contract compliance

See the Cross-Route Essentials section for labeling, trademark, and advertising requirements that apply to all routes.

B6. What you do NOT need

WaymarkChina Expert View Many SMEs start with Route B, selling to an IOR at FOB/CIF terms. Once volume justifies overhead, they incorporate a WFOE and take over imports directly.

Route C: Wholly Foreign-Owned Enterprise (WFOE)

C1. Check the Negative List

Review the current Negative List to confirm your business is not restricted. Manufacturing is fully open since November 2024.

C2. Incorporate your WFOE

StepTimeline
1. Name reservation with AMR1–3 days
2. Document notarisation (Hague Convention)2–4 weeks
3. Business license from AMR5–10 working days
4. Company chops (official, financial, legal rep, invoice)1–3 days
5. SAFE registration for capital injection1 week
6. Bank accounts (RMB + foreign currency)1–2 weeks
7. Tax registration + fapiao issuanceWithin 30 days
8. Customs registration (if importing)Alongside tax reg.
9. Foreign investment report to MOFCOMAfter license
WaymarkChina Expert View The 2024 Company Law requires all registered capital to be paid in within 5 years. Set a realistic amount — there is no advantage to inflating registered capital for a facade, and the 5-year clock starts ticking from incorporation.

C3. All product compliance requirements apply

Plus additional obligations:

C3a. Tax registration and filings

Tax incentives: HNTE (15% CIT), Small Low-Profit Enterprise (~5%), R&D super deduction (200%), reinvestment credit.

C3b. Employment compliance

C3c. Data privacy (PIPL)

C3d–C3f. Additional requirements

Cross-Route Essentials (Apply to ALL Routes)

Trademark Protection

China operates a "first-to-file" system. Register with CNIPA before entering the market.

Labeling & Packaging Standards

Food & beverage — GB 7718-2025 (effective March 16, 2027): Allergen labeling now mandatory. "No additive" claims banned for substances that cannot legally be added.

Nutrition — GB 28050-2025: New mandatory items: saturated fat, sugar. Warning label required.

Cosmetics: INCI ingredients in Chinese; NMPA number on label.

Language Law (Jan 1, 2026): Chinese must be dominant; homophone puns prohibited.

Product Registration by Category

CategoryApprovalRoute AB/C
Food (general)GACC producer registrationYesYes
Health foodSAMR + GACCPartialFull
Infant formulaSAMR formula registrationNoYes
Cosmetics (ordinary)NMPA filingYesYes
Cosmetics (special)NMPA registrationPartialYes
Electronics (CCC scope)CCC certificationCase-by-caseYes
Medical devicesNMPA registrationNoYes
Pet foodGACC + MARAPartialYes

Advertising & Marketing Claims

RestrictionPenalty
Absolute terms ("best," "#1")Up to CNY 200,000/violation
False advertisingUp to CNY 2M or 10% of revenue
Unverified statistics/surveysTreated as false advertising
Health/functional claims without approvalFalse advertising penalties

Anti-Bribery & Commercial Bribery

China's definition of commercial bribery is broad. Business gifts should not exceed ~CNY 200 per item. The 2025 revision of the Anti-Unfair Competition Law (effective Oct 15, 2025) tightened rules further.

Checklist: Your Compliance To-Do List by Route

Compliance item Route A: CBEC Route B: IOR Route C: WFOE
CBEC Positive List check
Negative List check
Select CBEC platform
Select/vet Importer of Record
Incorporate WFOE + capital injection
GACC overseas producer registrationIf food
NMPA registration (cosmetics)
CCC certificationCheck
Chinese label (GB standards)
Trademark registration (CNIPA)
Advertising review
Anti-bribery policyAdvised
Tax registration (VAT + CIT)
SAFE registration
Social insurance + housing fund
Labor contracts + HR
PIPL compliancePlatform handlesIf collecting
ICP License (if own website)If applicableIf applicable
MLPS/deng baoIf applicable
Environmental EIA (if manufacturing)If applicable

Glossary of Key Terms

CBEC — Cross-Border E-Commerce. A regulatory channel for foreign brands to sell directly via approved platforms without a Chinese entity.
CCC — China Compulsory Certification. Mandatory safety cert for 17 product categories.
CIFER — China Import Food Enterprise Registration System (cifer.singlewindow.cn).
CNIPA — China National Intellectual Property Administration (trademarks & patents).
GACC — General Administration of Customs of China.
HNTE — High & New Technology Enterprise certification (15% CIT rate).
IOR — Importer of Record. A China-registered company that clears goods through customs.
Negative List — Industries where foreign investment is restricted or prohibited.
NMPA — National Medical Products Administration (drugs, cosmetics, medical devices).
PIPL — Personal Information Protection Law (China's comprehensive privacy law).
Positive List — ~1,400+ HS code categories approved for CBEC import.
WFOE — Wholly Foreign-Owned Enterprise. A limited liability company with 100% foreign ownership.
Blue Hat (蓝帽子) — Official logo on approved Health Food products in China.

Every brand's journey into China is unique. Tell us about your business, and we'll help you build a strategy tailored to your specific product, budget, and goals.

Get a Proposal

Sources

China Foreign Investment Law (2020) & Negative List (2024 edition)

Company Law of the PRC (2024 revision, effective July 1, 2024)

VAT Law of the PRC (2026, effective January 1, 2026)

GACC Decree 248 & 280 — Overseas food producer registration

NMPA — Cosmetic Supervision and Administration Regulation

SAMR — Food safety, advertising, and anti-bribery regulations