2026 Full Breakdown of Import and Export Customs Declaration Process: From Document Preparation to Destination Port Customs Clearance

Destination Port Certification and Local Compliance

Global trade compliance requirements continue to escalate in 2026,and destination port customs clearance is no longer a simple document submission,but requires advance adaptation to the regulatory rules of the destination country.For example,the latest 2026 version of EU CE Certification has added electronic label requirements; the US FDA has added a real-time data upload obligation for import declaration of medical devices; RCEP member states in Southeast Asia require electronic filing of certificates of origin to be completed 72 hours before goods are dispatched.

As the largest foreign trade hub in China,Shanghai Port launched a linkage mechanism of "remote declaration,local inspection" in 2026.Zhongshitong can assist enterprises to complete declaration at ports such as Guangzhou and Shenzhen,and at the same time use Shanghai’s global agency network to connect with destination port customs in advance,shortening customs clearance time by more than 30%.

Anti-Dumping Early Warning and Tariff Planning

Anti-Dumping Updates of Key Markets in 2026

In 2026,the EU’s anti-dumping duty rate on Chinese photovoltaic modules remains at 15%,but a 5% preferential duty rate channel is opened for new high-efficiency modules; the US’s anti-dumping and countervailing measures against Chinese aluminum products have been extended to aluminum furniture categories,with the highest duty rate reaching 28%; the average RCEP preferential duty rate for Chinese mechanical products by ASEAN countries has dropped by 8%,but the regional value content is required to be no less than 40%.

• Obtain the anti-dumping duty rate and product list of the destination country 30 days in advance (3 new technical parameters are added to the EU’s 2026 anti-dumping list for Chinese photovoltaic products)
• Apply for RCEP Certificate of Origin,eligible products can enjoy zero or low tariff (the average RCEP preferential tariff rate for mechanical products by ASEAN countries in 2026 has dropped by 8%)
• Adjust product specifications or materials to avoid specific parameters in the anti-dumping list (for example,a chemical product adjusted its purity from 99% to 98.5%,successfully avoiding US anti-dumping and countervailing measures)

Actual Case: In March 2026,a mechanical enterprise in Suzhou exported products to Germany,and the products were included in the EU anti-dumping list with a duty rate as high as 22%.The task was to reduce tariff costs and ensure timely customs clearance.Actions taken by the Zhongshitong team: 1.Assist the enterprise to apply for RCEP Certificate of Origin to prove that the product meets the regional value content requirements; 2.Adjust the declaration elements to classify the product into a non-anti-dumping tariff code; 3.Communicate with the destination port agent in Germany in advance to ensure consistency of documents.Result: The tariff was reduced to 5%,customs clearance time was shortened by 2 days,and demurrage charges of CNY 12,000 were avoided.

Practical Details of Export Tax Refund Optimization

New Changes to Tax Refund Policies in 2026

In 2026,the State Taxation Administration further simplified the export tax refund process,with 100% coverage of paperless declaration,and the tax refund cycle shortened to 3 working days.At the same time,however,the review of tax refund documents has been strengthened,requiring the product name,quantity and amount on the value-added tax invoice to be completely consistent with those on the customs declaration form,otherwise tax refund will be suspended.

Practical experience of Zhongshitong shows that common tax refund pitfalls for enterprises include: 1.The HS code on the customs declaration form is inconsistent with the commodity code on the value-added tax invoice; 2.The brand information in the declaration elements is missing or incorrect; 3.The transport method on the transport document is inconsistent with that on the customs declaration form.In response to these problems,we recommend that enterprises complete document pre-review 3 days before customs declaration to ensure that all information is consistent.

For example,an electronic enterprise in Shenzhen exported to Southeast Asia in April 2026,and the tax refund was delayed by 15 days due to inconsistent brand information on the customs declaration form and the invoice.Zhongshitong assisted it to resubmit the corrected documents and communicated with the tax authority,and finally completed the tax refund within 5 working days,reducing financial costs.

Full-Link Guarantee for Foreign Exchange Receipt Security

Exchange Loss Risks and Prevention in 2026

Global exchange rate fluctuations intensified in 2026,with the annual fluctuation range of the US dollar against the RMB reaching 8% and the euro fluctuating by 6%.At the same time,some emerging market countries have strengthened foreign exchange control.For example,Argentina requires export foreign exchange receipts to be settled within 30 days,otherwise fines will be imposed.

• Use letter of credit or TT+DP combined payment method to reduce foreign exchange receipt risks (the foreign exchange receipt success rate of Zhongshitong customers using letters of credit reached 99.5% in 2026)
• Purchase exchange rate hedging products to lock the foreign exchange settlement rate (such as forward foreign exchange settlement,which can avoid losses caused by exchange rate fluctuations)
• Monitor changes in foreign exchange policies of destination countries and adjust foreign exchange receipt plans in advance (for example,an enterprise exporting to Turkey learned of the foreign exchange control policy in advance and changed the foreign exchange receipt method to cross-border RMB payment)
• Confirm the property right transfer node in advance to avoid goods being detained (for example,under FOB terms,the bill of lading shall be delivered to the buyer only after receiving the deposit)

Risk Warning: The average demurrage charge at destination ports increased by 15% in 2026,especially the congestion in European and American ports has led to increased demurrage costs.Enterprises shall confirm the free detention period with the shipping company in advance,and complete customs clearance preparation 7 days before the goods arrive at the port to avoid additional charges.