partner structure

October 01, 2026 | 20 min

Delivering IT in Mainland China Without a Local Entity: Hardware Routes, Partner Structure, and What Changed in 2026

A research briefing for overseas and Hong Kong IT prime contractors — and the multinationals that buy from them — that have to deliver onsite IT in mainland China without a local entity. It explains the four exposures an informal partner arrangement creates, walks through the customs routes that actually fit IT hardware (ATA Carnet, temporary entry 2600, repair goods 1300, free-of-charge goods 3339, no-cost replacement 3100, and a third-party importer of record), sets out the four documents that make the partner relationship legible, and corrects three claims still circulating: there is no customs code 1318, the postal limit from Hong Kong is RMB 800, and since 1 January 2026 free services are no longer a deemed VAT sale.