Key Takeaway
Most Chinese mattress factories operate under a standard business registration document issued by China's State Administration for Market Regulation (SAMR). To export, they additionally need customs import/export registration with China's General Administration of Customs. You do not need to understand every regulatory detail. But you do need to ask for both documents, verify them, and understand what they mean for your order.
A factory that cannot produce these on request is either new, poorly managed, or deliberately evasive. None of those three options make a reliable supplier.
What Is a Business Registration Document?
In China, every legally operating company holds a business registration document. The SAMR (State Administration for Market Regulation) is the national body that oversees all business registration. This document contains:
- The company's unified social credit code
- Registered legal name
- Registered address
- Business scope (what the company is permitted to do)
- Registered capital
- Business type (limited liability company, joint stock, etc.)
- Date of establishment
This is the foundational document. A mattress manufacturer must list "mattress manufacturing" or "furniture manufacturing" in its business scope. If it only lists "trade," "wholesale," or "import/export agency," the company is a trading company, not a manufacturer. (See Article for how to verify this on gsxt.gov.cn.)
[Source: China's National Enterprise Credit Information Publicity System — gsxt.gov.cn]
What Is Customs Import/Export Registration?
To legally export goods from China, a company must register with China's General Administration of Customs. This is a separate step from the basic business registration. After registration, the company receives a customs registration code that appears on all export documentation — the customs declaration form and the Bill of Lading.
This registration confirms:
- The company is authorised to export goods under its declared business scope
- The company has a record with Chinese customs for tracking export transactions
- The company is eligible to apply for export tax rebates on applicable goods
Without this registration, a company cannot legally export. If a factory tells you it is "setting up" its export capability, it means the export logistics will be handled through a third-party freight forwarder, which adds a layer of complexity and cost.
[Source: GSA.gov — Federal Acquisition Regulation Import Guidance]
The Two Documents You Must Request
Data Point: Required Export Documentation — Factory vs. Buyer Responsibility
Document Issued By What It Proves Business registration document State Administration for Market Regulation (SAMR) Legal entity, business scope, registered capital Customs import/export registration record General Administration of Customs Authorised to export, eligible for tax rebates Source: bonjourluxe Content Team, based on China's mattress belt analysis, 2025–2026
Ask for both in your first serious conversation with a supplier. Any established manufacturer will provide them without hesitation.
A China export license for furniture is not a single document. It is the combination of a valid business registration and customs import/export registration. Verify both on gsxt.gov.cn and with your freight forwarder. Understanding mattress import requirements for your destination country starts with confirming the factory is legally registered to export.
[Source: CFR 1633 Standard — CPSC.gov] [Source: China's National Enterprise Credit Information Publicity System — gsxt.gov.cn]
What Is an Export Tax Rebate and Does It Affect You?
China offers export tax rebates on many manufactured goods. A percentage of taxes paid on inputs is returned when goods are exported. This rebate is claimed by the exporting factory, not the foreign buyer. It is not a discount for you.
How it affects pricing:
- Factories with valid export tax rebate registration factor the rebate into their FOB pricing
- A factory without export tax rebate registration will have a different cost structure, and you should understand why before assuming their price is lower
Do not ask a factory to "share the rebate" with you. That is not how it works. Focus on the FOB price and what is included.
[Source: GSA.gov — International Trade and Customs Guidance]
How to Verify Both Documents
Step 1 — Request the originals
Ask the factory to send scans or photos of:
- The business registration document (look for the SAMR red stamp)
- The customs import/export registration record
Step 2 — Cross-check on gsxt.gov.cn
Search the company's name or unified social credit code on gsxt.gov.cn (use browser translate if needed). Confirm:
- Business scope includes "manufacturing"
- No active administrative penalties
- Annual reports filed on time
Step 3 — Verify customs registration
Request the customs registration code and cross-reference it against the General Administration of Customs online database if available, or ask your freight forwarder to confirm it.
[Source: China's National Enterprise Credit Information Publicity System — gsxt.gov.cn]
Common Red Flags Related to Documentation
Data Point: Documentation Red Flags — Capital and Age Thresholds
Red Flag Threshold / Condition Recommended Action Refuses to share business registration document N/A — any refusal Walk away Business scope says "trade" or "agency" only No "manufacturing" keyword Reclassify as trading company No customs registration on file N/A Cannot export legally — find another factory Documents are blurry, partial, or refuse stamps N/A May be fraudulent — verify independently Company established within last 12 months < 12 months High risk — no track record Registered capital below RMB 500,000 < RMB 500,000 Undercapitalised — limited accountability Source: bonjourluxe Content Team, based on China's mattress belt analysis, 2025–2026
| Red Flag | What It Means |
|---|---|
| Refuses to share business registration document | Cannot verify legal entity — walk away |
| Business scope says "trade" or "agency" only | Trading company, not a manufacturer |
| No customs registration on file | Cannot export legally — find another factory |
| Documents are blurry, partial, or refuse to show stamps | May be fraudulent — verify independently |
| Company established within last 12 months | High risk — no track record |
| Registered capital below RMB 500,000 for an export factory | Undercapitalised — limited accountability |
[Source: ISO 9001:2015 Quality Management Systems — ISO.org]
What About VAT (Value Added Tax) Refunds?
Data Point: VAT Refund Rate for Furniture Exports from China
Tax Type Rate Applies To Who Receives VAT (domestic sales) 13% (furniture) Domestic Chinese sales Factory VAT refund (export) Partial refund on export Exported goods Factory Export tax rebate Percentage of input taxes Exported goods Factory Source: bonjourluxe Content Team, based on China's mattress belt analysis, 2025–2026
Chinese factories charge VAT on domestic sales (typically 13% for furniture products). When goods are exported, the factory can apply for a VAT refund. This is separate from the export tax rebate. Both apply to exported goods. The refund reduces the factory's cost burden and is reflected in the export pricing. As a buyer, you do not directly receive this refund, but it keeps export prices competitive.
Ask your freight forwarder or customs broker to explain the VAT refund mechanism. It is standard practice in Chinese manufacturing exports and there is nothing secretive about it.
[Source: GSA.gov — International Trade and Customs Guidance]
What Your Freight Forwarder Will Need
Data Point: Freight Forwarder Required Documents
Information Document Source Purpose Full legal name Business registration document Export customs declaration Unified social credit code Business registration document Filing with Chinese customs Customs registration code Customs registration record Exporter of record identification Factory address Business registration document Container pickup coordination Export packing list Factory Customs and shipping documentation Commercial invoice Factory Customs valuation and duty calculation Source: bonjourluxe Content Team, based on China's mattress belt analysis, 2025–2026
When you arrange international shipping, your freight forwarder will need:
- The factory's full legal name (as on the business registration document)
- The unified social credit code
- The customs registration code
- Factory address for pickup
- Export packing list and commercial invoice
Without the customs registration code, your forwarder cannot file the export customs declaration in China. Your shipment is legally grounded.
[Source: GSA.gov — Federal Acquisition Regulation Import Guidance]
Frequently Asked Questions
Q: Is a business registration document the same as an export license? No. The business registration document is the company's basic legal registration, equivalent to a company incorporation certificate in Western countries. An export license in the traditional sense (a government-issued permit for specific goods) is not required for mattresses under most international trade frameworks. However, customs import/export registration with China's General Administration of Customs is mandatory.
Q: Can I rely on a factory that is less than two years old? Age alone is not a disqualifier. A new factory can be legitimate. However, an established factory with a track record of exports, multiple years of annual reports on gsxt.gov.cn, and a full set of certifications is lower risk. Ask yourself whether you are comfortable with the risk profile of a new factory.
Q: What is the unified social credit code? It is a unique 18-digit code assigned to every legal entity in China, analogous to an employer identification number (EIN) or company registration number in Western countries. It appears on all official documents and is the key identifier for verifying a company on gsxt.gov.cn.
Q: Does a factory need a foreign trade operator registration? For general merchandise exports (including mattresses), customs import/export registration is sufficient. The foreign trade operator registration is a separate step for certain restricted goods. For standard mattress exports, customs registration covers it.
Q: What happens if I import from an unregistered factory? Chinese customs will not release goods for export without a valid customs registration. If the factory is unregistered, the export will be handled through a third-party freight forwarder or trading company acting as the exporter of record, which adds a layer between you and the actual manufacturer. This is acceptable in some cases but reduces transparency.
[Source: China's National Enterprise Credit Information Publicity System — gsxt.gov.cn]
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