The current situation in the world dictates new rules for conducting foreign economic cooperation for Russia. Russia has fully deployed the vector of cooperation to the East. Over the past decades, China has been the main trading partner in this direction. The article analyzes the foreign trade of the regions of the Siberian Federal District with China. The subjects of the Siberian Federal District are strategically important territories for foreign economic transactions due to their geographical location and economic potential. The regions of the Siberian Federal District, according to their commodity specialization, deliver to China: timber, products of the fuel and energy complex, food products and agricultural raw materials. China imports machinery and equipment, products of the chemical industry to the regions of the Siberian Federal District. Given the desire of our state to increase the share of exports of value-added products, the role of customs and tariff regulation in achieving these goals is highlighted. So, using the example of the export of the commodity group "Wood and pulp and paper products" to China by the regions of the Siberian Federal District and the level of export customs duties, it is shown that there has been a redistribution in the commodity structure of timber exports from unprocessed timber in favor of processed. An analysis of China's weighted average import tariff rate showed that the principle of tariff escalation is applied to Russia: rates are low for raw materials, and high for value-added products. At the same time, the level of the weighted average import tariff rate in relation to Russia for many commodity items is lower than in relation to the whole world. It is proposed to increase the volume of production and supply of consumer goods and agricultural products, taking into account the solution of logistical problems.