After three years, China is finally reopening for travel, but as the country experiences its first national wave of Covid-19 cases, what does that mean for travellers going into and flying out of the country?
What is changing in China on January 8?
As it scraps its zero-Covid policy, which has led to the rise in cases, Chinese authorities are lifting several major Covid-related entry restrictions as of Sunday and this includes quarantine requirements for international arrivals.
Before now, foreign travellers needed to quarantine for five days in a hotel and self-isolate three days at home.
Now, anyone heading to China needs to take a nucleic acid test 48 hours before departure and people with negative results no longer have to apply for a green health code from embassies and consulates before entering the country.
Visitors do still need to fill in a customs health declaration form, however, and positive cases cannot travel to China until they're testing negative again.
Can international travellers now fly to China?
Not quite. Borders remain mostly closed to foreign travellers for leisure reasons for now, but an easing of restrictions has been announced, with no clear timeline. For example, the country needs to start issuing tourism visas again and while that's part of the reopening plan, no date has been set for it.
For now, the focus is on visa applications for foreign nationals travelling to the country for business, family reasons, employment and reunions.
This includes Chinese nationals studying or working abroad, who may not have been able to travel home for nearly three years due to the costs of flight tickets or hotel quarantines.
Can people fly out of China?
Yes, the rule that stopped Chinese citizens from going overseas for "non-essential" reasons has also been lifted, allowing international travel for leisure again. Getting back into the country has become much easier, too.
According to global travel service provider Trip.com Group, mainland China's outbound flight bookings on the morning of December 27 — the day after the easing of travel restrictions from January 8 was announced — increased by 254 per cent, when compared to the previous day.
In particular, searches for flights to Singapore, South Korea, Hong Kong, Japan and Thailand led the surge.
China's Ministry of Transport said on Friday that it expects more than two billion passengers to take trips over the next 40 days.
However, as Covid-19 cases soar in the country, international governments have placed restrictions on travellers coming from China.
Qatar, for example, announced it would require people arriving from China to provide a negative Covid-19 result from a test taken within 48 hours of departure, with the measures in place from last Tuesday.
The US, Canada, Australia and the UK imposed PCR testing requirements on any travellers from mainland China from Thursday.
Morocco took this one step further by banning all travellers arriving from China, “to avoid a new wave of contaminations in Morocco and all its consequences”, said the foreign ministry.
But the International Air Transport Association called these "knee-jerk reactions".
“Several countries are introducing Covid-19 testing and other measures for travellers from China, even though the virus is already circulating widely within their borders," said Willie Walsh, director general of IATA. "It is extremely disappointing to see this knee-jerk reinstatement of measures that have proven ineffective over the last three years.
"Research undertaken around the arrival of the Omicron variant concluded that putting barriers in the way of travel made no difference to the peak spread of infections. At most, restrictions delayed that peak by a few days. If a new variant emerges in any part of the world, the same situation would be expected.
"That’s why governments should listen to the advice of experts, including the World Health Organisation, that advise against travel restrictions."
What about domestic travel?
While domestic travel within China has been largely allowed throughout the pandemic, its popularity has had peaks and troughs, particularly as movement was restricted thanks to digital health codes. But these are no longer in place.
Chinese travel agencies are reporting spikes in bookings and searches to various destinations, including Beijing, particularly around the Lunar New Year public holiday, which runs from January 21 to 27.
Major attractions across the country, including museums and theme parks, are now welcoming visitors as normal.
What Covid restrictions remain in China?
China scrapped its zero-Covid policy, which it has had in place since the beginning of the pandemic, in December, following public protests.
This included mass testing, home quarantine for people with Covid-19 and sporadic lockdowns.
Currently, there are no government mandates for face mask-wearing and social distancing, although it's strongly encouraged in indoor places and on public transport, where mobile health QR codes are also still required.
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Engine 5.2-litre V10
Gearbox seven-speed dual clutch
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Torque 600Nm @ 6,500rpm
Fuel economy, combined 15.7L / 100km (est)
THE SPECS
Engine: 2.0-litre 4-cylinder turbo
Power: 275hp at 6,600rpm
Torque: 353Nm from 1,450-4,700rpm
Transmission: 8-speed dual-clutch auto
Top speed: 250kph
Fuel consumption: 6.8L/100km
On sale: Now
Price: Dh146,999
The bio
Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district
Was a middle distance state athletics champion in school
Enjoys driving to Fujairah and Ras Al Khaimah with family
His dream is to continue working as a social worker and help people
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Masters: Studying part-time for a master’s degree in international business marketing in Dubai
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Community work: Member of the Chinese Business Women’s Association of the UAE to encourage other women entrepreneurs
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UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
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A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
The Baghdad Clock
Shahad Al Rawi, Oneworld
