In this course · 7 of 8
Course 4
Sell across borders
8 lessons · 8 min
- 1Must a Hong Kong seller charge EU VAT when selling to EU customers?
- 2Must I charge UK VAT on goods shipped from Hong Kong to UK customers?
- 3Do I owe US sales tax when selling from Hong Kong to US customers?
- 4Do I need an import or export declaration for online orders shipped in or out of Hong Kong?
- 5Is selling alcohol or tobacco online legal in Hong Kong, and which goods are dutiable?
- 6Is dropshipping legal in Hong Kong, and do I need to register and pay tax?
- 7Can a Hong Kong online store sell to mainland China consumers?
- 8Does selling to mainland China create mainland tax for a Hong Kong company?
The short answer
Yes, but mainland Chinese customs rules apply to the import. Goods sent to individuals are treated either as postal articles or as cross-border e-commerce retail imports, each with its own tax treatment, limits and product lists. Check the General Administration of Customs of China (GACC) rules before shipping.
Selling from Hong Kong to customers in mainland China is a cross-border sale, and mainland laws govern the import even though Hong Kong has its own separate customs territory.
In broad terms, goods reach individuals on the mainland in one of two ways:
- Personal postal or express articles: subject to personal-article tax rules and thresholds.
- "Cross-border e-commerce retail import" arrangements: per-order and annual limits per person, and a positive list of eligible goods.
The annual quota, tax rates and lists have been revised several times by the mainland authorities, so any numbers should be taken from the current notice.
Mainland platforms such as Tmall Global have their own seller requirements. Some product types need registration or filing on the mainland.
Hong Kong's tax treatment is separate: the sale is a Hong Kong business transaction and profits tax follows the source of the profit. Other questions for a seller are language and labelling requirements, advertising law and local payment methods. These are mainland matters, and the General Administration of Customs and the platform are the authoritative sources.
Legal basis and sources
The law
- Customs Law of the People's Republic of China
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
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