I. New domestic regulations

New Regulation/Document No.: “Regulations on Promoting and Standardizing the Use of Electronic Documents” (Decree No. 22 issued by the Cyberspace Administration of China and nine other departments)

Effective Date: September 1, 2026

Key Points: Electronic bills of lading, electronic waybills, electronic warehouse receipts, electronic insurance policies, and other such documents have the same legal validity as their paper counterparts; enhance the level of digitization and paperless processing in trade and transportation; encourage financial institutions to explore the use of new payment methods, such as the digital yuan, for cross-border payments.cross-border tradeDocumentation has officially entered the ”paperless” era, and relevant companies need to complete system integration as soon as possible.

New Regulation/Document No.: Adjustments to Certain Battery Consumption Tax Policies (Announcement by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration)

Effective Date: September 1, 2026 (phased implementation)

Key Points: Effective September 1, excise tax on mercury-free primary cells, nickel-metal hydride batteries, lithium primary cells, lithium-ion batteries, and vanadium redox flow batteries will be levied at a rate of 2%; effective September 1, 2027, the rate will revert to 4%; Photovoltaic cells will be subject to a consumption tax rate of 2% effective April 1, 2027, and 4% effective April 1, 2028.
Exempt (through December 31, 2028): sodium-ion batteries, solid-state batteries, fuel cells, and perovskite/stacked/gallium arsenide photovoltaic cells.

Note: This is a ”phased resumption of collection,” not a blanket tax exemption; the export pricing model must be recalculated.

New Regulations/Document Numbers: “Regulations on the Supervision and Administration of Quarantine Treatment of Animals and Plants Entering and Leaving the Country” and “Regulations on the Supervision and Administration of Sanitary Treatment of Animals and Plants Entering and Leaving the Country” (General Administration of Customs Announcement No. 111 of 2026)

Effective Date: September 1, 2026

Key Provisions: Standardize the regulatory standards and procedures for the entire chain of quarantine and sanitary treatments for animals and plants entering and leaving the country; clarify the responsible parties, technical measures, process supervision and documentary oversight, and record retention (for at least 3 years). The former General Administration of Quality Supervision, Inspection and Quarantine’s Orders No. 115 of 2017 and No. 30 of 2018, as well as the General Administration of Customs’ Order No. 77 of 2022, are hereby repealed simultaneously.

New Regulation/Document No.: Requirements for the Supervision and Management of Inspection and Quarantine of Fruits Exported to Hong Kong and Macao (General Administration of Customs Announcement No. 96 of 2026)

Effective Date: September 1, 2026

Key Provisions: Registration requirements for fruit packing facilities supplying Hong Kong and Macao; establishment of a traceability registry for source orchards; packaging boxes must indicate variety, origin, orchard, and packing facility; land transport vehicles must be sealed and marked; product quality and safety records must be retained for at least 3 years. If non-compliance is reported by Hong Kong or Macao, an investigation will be launched and regulatory oversight may be tightened.

New Regulation/Document Number: “Regulations of the State Council on the Administration of Entry into and Exit from the Country” (Decree No. 841 of the State Council)

Effective Date: September 15, 2026

Key Points: A total of 19 provisions regulating the management of entry into and exit from the country. Key points related to foreign trade: Organizations issuing invitation letters are responsible for ensuring their authenticity; organizations issuing false invitation letters will be fined between 10,000 and 50,000 yuan; the purpose of travel for individuals leaving the country must be genuine and lawful; citizens who violateexport control, Where the "Regulations on the Administration of the Import and Export of Technology" indicate that such technology may pose a threat to industrial or technological security, its export may be prohibited; intermediary agencies handling import and export transactions are subject to a filing system.

New Regulation/Document No.: Cross-border Fund Concentration Operations for Multinational Corporations in Local and Foreign Currencies (Yin Fa [2026] No. 163, People’s Bank of China and State Administration of Foreign Exchange)

Effective Date: September 14, 2026

Key Points: Expansion from pilot programs to nationwide implementation. The macroprudential adjustment factor for overseas lending is 0.6; the leverage ratio for the foreign debt concentration quota is 2; the macroprudential parameter is 1.75; a single account is permitted to manage both domestic and foreign currencies, with the proportion of funds pooled to be determined autonomously, and priority use of the renminbi is encouraged. The entry threshold for enterprises operating in free trade zones has been further halved.

II. New International Regulations

New Regulations: Vietnam's "Foreign Trade"Detailed Rules for the Implementation of the Management Law" (Decree No. 292/2026/ND-CP)

Effective Date: September 5, 2026

Key Provisions: Replaces Decree No. 69/2018/ND-CP and further details the Foreign Trade Management Law. Clarifies the operational procedures for temporary import/export, transshipment, and processing-trade (processing for foreign customers); lists the catalog of prohibited import and export commodities (new additions include e-cigarettes, heated tobacco products, rough diamonds, and products made with forced labor, etc.); Standardizes the Certificate of Free Sale (CFS) (with a 5-year validity period for export CFSs). Imposes stricter compliance requirements on foreign-invested enterprises (FIEs) engaged in processing trade and temporary import/export.

New Regulation: New Regulations on the Classification and Analysis of Imported and Exported Goods in Vietnam (Circular 85/2026/TT-BTC)

Effective Date: September 15, 2026

Key Points: Replaces Circulars No. 14/2015/TT-BTC and No. 17/2021/TT-BTC. Simplifies goods classification and testing procedures, promotes digitization, reduces paper documentation, and strengthens risk management; imported sets of machinery or equipment in the same shipment do not require prior registration of a list; sampling may be witnessed by a single party; disputed samples are retained for 120 days to facilitate appeals.

III. Significant Related Measures — Effective as of July 2026

Measures: Additional Tariffs Under Section 301 of the U.S. ”Forced Labor” Act (USTR, Federal Register 2026-15181)

Effective Date: July 24, 2026

Key Points: The United States has imposed additional tariffs on 60 economies (including China) for ”failing to effectively enforce import bans on goods produced using forced labor.” China is subject to a rate of 12.5% (compared to 10% for economies that have established such bans), covering nearly all Chinese exports to the U.S. (with some exemptions). This is a surcharge imposed on top of existing Section 301 tariffs and has a significant impact on the cost of doing business for exports to the U.S.

Measures: China Imposes Export Controls on 14 EU Entities (Ministry of Commerce Announcement No. 30 of 2026)

Effective Date: July 24, 2026

Key Points: In response to the European Union’s 21st round of sanctions against Russia, which included 14 Chinese entities on its sanctions list, China has added 14 EU entities—including the Lafate Group—to its export control list, prohibiting the export of dual-use items to them. All related activities must cease immediately. For exports and transshipments involving the EU, counterparties must be screened.