Due China has joined World Trade Organization at the end of 2001. As a result, they have taken a big step toward open economic structure. Their position and the power of influence in the world economy is getting bigger day by day. China hereby grows imports and exports. Providing for the future as all angles, they cleared using EDI and modern clearance system in these days. However, the system belonging to trading, constitution and customs entry is still incomplete so that many problems are raising such as delay of clearance. Accordingly, China needs deduce these problems and they make solution for establishing modern clearance system that is better than before. For writing thesis, I usually refer to documentary records. I could get lots of information through customs service, KOTRA and Korean Embassy. I also visited internet homepage. And I also found lots of information from relating doctor's thesis, scientific journal and trading books. The thesis has mainly three parts. First, I compared customs procedure and system with Korea and China. This thesis is for the plan of improvement about China's customs procedure and system so many points are for China's trading system. For Your Information, I described caring when somebody import machinery and I also refer to relating systems and process. Second, Comparing customs procedure and system with Korea and China, I mentioned China's problem for customs procedure. Last, I bring up device of improvement for customs procedure and system in China. I present two kinds of method. One is device of improvement for customs procedure and system only for China and the other is using for Korea's customs procedure.