How to Check a Chinese Supplier's Tax and Customs Compliance Record

A supplier who sends you a crisp invoice and a friendly WhatsApp voice note can still be sitting on an unpaid tax bill, a customs smuggling penalty or a spot on a public dishonesty list. Tax and customs compliance in China are two separate systems, each with its own published record — and both are checkable through official channels. This guide walks through what each record means and where to look it up before your deposit leaves the account.

Two separate systems, two sets of records

Tax compliance is administered by the tax bureau and expressed through a credit rating plus a public blacklist for serious violations. Customs compliance is administered by the General Administration of Customs and expressed through a five-level enterprise credit system, of which AEO status is a part. A company can be clean on one and dirty on the other, so check both.

The tax credit rating: A, B, M, C and D

Since 1 July 2025, the tax credit rating has been governed by the Measures for the Administration of Tax and Fee Payment Credit (State Taxation Administration Announcement No. 12 of 2025), which replaced the 2014 pilot rules. There are five levels, scored from an annual points assessment plus direct-rating rules:

• A — an annual assessment score of 90 or above.
• B — a score of 70 or above but below 90.
• M — a newly established business, or one scoring 70 or above with no business revenue in the assessment year.
• C — a score of 40 or above but below 70.
• D — a score below 40, or serious dishonesty that triggers direct D classification.

The tax authority generally publishes each year's rating for the previous calendar year in April, and a business can check its own rating through the electronic tax bureau. Look for a supplier rated A; be cautious of a C; treat a D as a major red flag.

The tax blacklist for serious violations

Separate from the rating is the list of entities with major tax violations, governed by the Measures for the Publication of Information on Entities with Serious Tax-Related Violations (STA Order No. 54, effective 1 February 2022). Where a business is placed on this list, the tax authority publishes the information publicly, shares it with other departments for joint punishment, and classifies the business as D for tax-credit purposes. If a supplier appears here, the invoice they send you is the least of your concerns.

Customs credit: five levels, and AEO now includes two of them

On 1 April 2026, the Measures for the Credit Administration of Registered and Filing Customs Enterprises (GACC Order No. 282) took effect, replacing the 2021 rules. It sets five levels: advanced certified enterprise, certified enterprise, general enterprise, dishonest enterprise and seriously dishonest enterprise. The important change for buyers is that under Order No. 282, both the advanced certified enterprise and the certified enterprise are recognized as China customs AEO (Authorized Economic Operator) — previously only the advanced tier counted. A supplier that trades goods across the border should be able to tell you their customs credit level; a seriously dishonest or dishonest classification is a warning sign for shipment delays, inspections and supply-chain risk.

Where to look everything up

• National Enterprise Credit Information Publicity System (gsxt.gov.cn) — the unified social credit code, basic registration, administrative penalties, the abnormal-operation list and the serious illegality list.
• Electronic tax bureau and the tax authority's A-rated taxpayer lists — for tax credit status.
• Customs portal (customs.gov.cn) and the China International Trade Single Window (singlewindow.cn) — for customs credit level and AEO status.
• Credit China (creditchina.gov.cn) — aggregate public credit information including customs and tax dishonesty disclosures.
• China Enforcement Information Network (zxgk.court.gov.cn) — for a supplier listed as a dishonest judgment debtor subject to enforcement, or subject to spending restrictions.
• China Judgments Online (wenshu.court.gov.cn) — for past court judgments involving the supplier (registration may be required).

Note that some platforms require registration or real-name verification, and their content changes over time — treat what you see at the moment of the search as the current record, and re-check before any large payment.

Red flags to act on

• A D tax-credit rating, or an appearance on the serious tax-violation list.
• A customs classification of dishonest or seriously dishonest enterprise.
• The company name turning up on the enforcement network as a dishonest judgment debtor.
• A mismatch between the entity you are paying and the entity holding the licences and records — a classic shell-company pattern.

This content is general information to help you check a supplier before you pay. It is not legal, tax or investment advice, and the tax and customs rules described change over time — confirm the current requirements and the live records on the official platforms. For a specific transaction or dispute, consult a licensed attorney.

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