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Which Business and Export Licenses Do You Need to Import Mattresses? What Every Importer Must Know

By bonjourluxe (B2B Mattress Sourcing Guide) | Updated 2026-08-06

Key Takeaway

Business registration, customs export registration, and VAT refunds explained — what Chinese mattress factories need to export legally and what every importer must verify before signing a PO.

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.

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Key Takeaway

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:

  1. The business registration document (look for the SAMR red stamp)
  2. 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]

宠物垫｜How to Verify Both Documents
How to Verify Both Documents

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]

Related: Verify Factory · Audit Checklist · China Mattress Belt Visit Guide · Verify Materials

Authoritative References & Certification Bodies

Frequently Asked Questions

Which two documents must a Chinese mattress factory hold?
A business licence and a customs import-export registration record. The business licence, issued by the State Administration for Market Regulation, proves the legal entity and its business scope. The customs registration, filed with the General Administration of Customs, proves the company is authorised to export and can claim export tax rebates. Missing either one means the goods either cannot legally leave China or have to be routed through a third-party freight forwarder.
Which field on the business licence matters most?
The business scope. A mattress manufacturer's scope must include "mattress manufacturing" or "furniture manufacturing". If it lists only "trade", "wholesale", "retail" or "import/export agency", the company is a trading firm, not a manufacturer. Use the remaining fields — unified social credit code, registered capital, establishment date, entity type — to cross-verify.
How do I tell a manufacturer from a trading company by business scope?
Go straight to the keywords. "Manufacturing", "production" or "processing" specified down to mattresses or furniture means a manufacturer. "Wholesale", "retail", "trade", "agency" or "import/export" with no manufacturing wording means a trading company. The two can coexist, but you must confirm whether the manufacturing entity and the contracting entity are the same legal person.
What is the unified social credit code, and what does it reveal?
It is a company's unique 18-character identifier, printed on the business licence. With it you can look up the registered name, address, business scope, registered capital, entity type, establishment date, annual report filings and any administrative penalties on gsxt.gov.cn. A supplier that refuses to hand over this code has already given you the strongest signal available.
Are the customs registration and the business licence the same thing?
No. The business licence is the corporate registration; the customs registration is a separate export qualification filed in its own process. Once registered, the company receives a customs code that appears on every export document, including the declaration form and the bill of lading. The registration also confirms eligibility to claim export tax rebates on qualifying goods.
What happens if a factory has no customs registration?
It cannot legally export on its own account. In practice it routes shipments through a third-party forwarder, which adds an agency cost, another layer where information gets distorted, and a mismatch between the exporter of record and your contracting party — so accountability blurs when something goes wrong. If a factory says the registration is "in progress", your current order takes that route; price the risk accordingly.
How does the export tax rebate work, and does it affect me as a buyer?
Chinese factories charge VAT on domestic sales — typically 13% for furniture — and can claim a partial rebate on exported goods, which goes to the factory. The direct effect on you is the quote: a rebate-eligible factory can price more competitively and issue compliant export paperwork. Indirectly, rebate eligibility is one more angle for verifying whether a supplier's export credentials are real.
What is the VAT rate for furniture in China?
Domestic sales carry VAT at typically 13% for furniture. Exports qualify for a partial rebate rather than a full refund. You do not need to master the mechanics, but you do need to know whether a quote is quoted tax-inclusive or tax-exclusive, and to normalise every quote to the same basis before comparing prices.
What payment terms are safe?
The industry norm is 30% deposit and 70% against a copy of the bill of lading. The structure matters: you have only paid a third before holding a document of title, and the factory has a reason to deliver as agreed. Treat any demand for 100% payment upfront as a red flag — ask why, or move to another supplier.
What role does the bill of lading play in verification?
Three roles. First, it is a document of title, and paying against a copy is the industry's standard control point. Second, historical bills of lading prove the factory actually exports rather than being a shell. Third, the shipper field lets you check whether the exporter matches your contracting party, confirming self-managed export. Requesting past bills of lading is the best available proof of export track record.
The factory says its export qualification is "in progress" — can I still work with them?
Yes, but price the risk in. It means your export logistics will run through a third-party forwarder, adding cost and complexity. Put the cost differential into your quote comparison, state the exporter of record, the document issuer and the liability owner explicitly in the contract, and validate with a small pilot before committing to a full container.
What if a qualification document has expired?
Request the current version immediately and verify it through the issuing authority's channel. For the business licence, check that annual reports were filed on time; for the customs registration, check its validity period. If either has lapsed, pause payment and production scheduling until it is renewed and verified. An expired document is not fatal — but knowingly proceeding turns a manageable risk into an actual loss.

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