On November 6, 2024, the General Office of the State Council released the Opinions on Stimulating Ice and Snow Economic Vitality through the High-Quality Development of Ice and Snow Sports. These opinions emphasize the principle that wintry landscapes are as valuable as gold mines, urging the rapid development of a modern ice and snow industry. From the Northern Hemisphere's "golden ice and snow tourism belt", which taps into high-quality resources, to the "southward shift of northern snow", which upgrades winter recreation, China's ice and snow economy is heating up. High-quality "cold resources" are quickly becoming "hot drivers" of economic growth, leading to a steady increase in ski equipment imports and exports. Below are some of the export policies for ski gear.
I. Definition and Classification of Ski Equipment
Ski equipment encompasses all essential facilities needed for skiing, ranging from ski resort infrastructure to personal ski gear. Examples of ski resort equipment include cableways, ski lifts, snow groomers, and snowmaking machines, while personal ski gear comprises skis, ski boots, poles, suits, gloves, protective gear, and helmets.
II. Provisions on Customs Classification
When exporting ski equipment, proper customs classification is essential. Here are the customs classifications for several common ski equipment items:
Ski suits: Under the Customs Import and Export Tariff of the People's Republic of China, ski suits made by knitting or crocheting fall under sub-tariff No. 6112.20.
Ski helmets: Classified under tariff No. 6506.1000.
Ski boots: Its tariff classification varies by material and construction. Boots with rubber or plastic soles and uppers are classified under tariff No. 6402.1200, while those with rubber, plastic, leather, or reconstituted leather soles and leather uppers fall under tariff No. 6403.1200.
Ski backpacks: Packs featuring plastic or textile exteriors are classified under tariff No. 4202.9200.
Ski goggles: Classified under tariff No. 9004.9090.
Ski equipment: This category covers skis, ski bindings, brakes, and ski poles (boards). Skis fall under tariff No. 9506.1100; bindings under tariff No. 9506.1200; and brakes as well as ski poles (boards) under tariff No. 9506.1900.
Indoor ski simulators: These machines simulate alpine skiing and fall under tariff No. 9506.9990.
Ski lifts and cable cars: These are key components of ski resorts and are classified under different tariff codes based on their specific function.
III. Export License
Export licensing: Ski equipment can be considered M&E products or textiles (e.g., ski suits). If an export license is required, you must obtain the proper licensing before export.
Customs declaration: Ski equipment must be declared to customs prior to export. Exporters should provide all required documents (e.g., the export contract, invoice, packing list, and any necessary licenses) and complete the export formalities. Customs will then inspect the goods, assess duties, and grant clearance.
IV. Export Tax Rebate
Once ski equipment has been exported, the exporter may submit the export declaration form and other supporting documents to the tax authorities to request a refund of paid VAT and consumption tax.
V. Testing and Certification of Export Sales Qualification
Because ski equipment is sporting gear, its quality and safety standards are paramount. Exporters should verify that all products meet the importing country's requirements. Exporters must also stay informed about any updates in domestic standards and regulations to maintain product quality and safety.
VI. Market Access and Intellectual Property Protection
Market access: Different countries and regions impose varying requirements on ski equipment. Exporters must be aware of the specific laws, regulations, and standards in their target markets to ensure compliance.
Intellectual property protection: The design and technology of ski equipment may involve IP considerations. Exporters must be vigilant about potential IP issues, understand the legal status of their products, and mitigate infringement risks related to design and technology.
Disclaimer：The above content is translated from Chinese version of this website. The Chinese version shall prevail.