What are the key compliance operation points for the full process of import and export trade in 2026
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I am a new small seller in cross-border e-commerce, and I plan to officially launch the self-operated apparel import and export business this year. I only engaged in domestic retail before, and have no clear idea about links such as customs declaration process, foreign exchange settlement and export tax rebate.
Last month I heard from peers that in 2026, customs will carry out far stricter price verification and document inspection for small and medium-sized foreign trade enterprises than previous years. A friend of mine suffered huge losses in freight and inventory costs previously due to goods being detained at port caused by incomplete documents.
Now I am afraid of falling into compliance traps, while trying to reduce costs as much as possible. I also want to know how to connect every step from sourcing goods to delivering goods to overseas customers, and find easy-to-implement actionable methods without overly complicated theories, only practical steps that can be directly put into operation.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
The full process of import and export trade needs to form a closed loop from pre-preparation to compliance implementation，and the core links can be disassembled in accordance with the following steps: First of all，pre-document review，which focuses on verifying the accuracy of HS code classification. The 2026 new version of HS code has more detailed classification rules for textile and apparel products，so it is necessary to ensure that product description，material and specification match the corresponding code，so as to avoid price verification disputes caused by incorrect classification. The second is core node connection: submit pre-declaration to customs in advance before goods shipment，and confirm the foreign exchange settlement method at the same time. In 2026，the cross-border payment process of the CIPS system has been simplified，and foreign exchange settlement can be completed through this system to avoid compliance risks of offshore accounts. For exception response plans: if queries from customs are encountered，prepare supporting documents including MSDS reports，purchase contracts，commercial invoices and other proof materials，and get in touch with the customs broker's exception handling channel in advance. For final compliance implementation，ensure the consistency of four flows，namely capital flow，goods flow，invoice flow and contract flow. In 2026，the State Taxation Administration will impose stricter inspection on export tax rebate，so it is necessary to complete pre-declaration verification in advance to avoid delays caused by cross-month declaration.
In addition，for the logistics link，you can choose direct sailing routes to shorten the free storage period. In 2026，some ports provide free storage period extension services for small and medium-sized foreign trade enterprises，which can further reduce the risk of port detention. It should be noted that in the 2026 global trade compliance requirements，intellectual property recordation is a key link. Apparel products need to complete customs intellectual property recordation in advance to avoid goods detention. Foreign exchange receipt and payment shall comply with the latest regulations of the State Administration of Foreign Exchange，to ensure that every foreign exchange receipt and payment has corresponding transaction background proof，and avoid being listed as abnormal transactions. For export tax rebate，keep documents in strict accordance with the document recordation requirements，including contracts，invoices，bills of lading，packing lists and other materials for no less than 5 years，to ensure the smooth passing of tax inspections.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
In 2026, customs valuation will focus on the actual transaction price of commodities, and complete transaction vouchers including purchase contracts, invoices, transport documents and other materials need to be provided. If valuation queries are encountered, you can submit adjustment statements through the price consultation procedure to avoid losses caused by deleting the declaration and re-declaring.
In addition, the integrated customs clearance policy has covered all major ports across China, which can realize one-time declaration, one-time inspection and one-time release. You need to confirm the supervision conditions of goods in advance, for example, whether textile and apparel products need commodity inspection, to avoid port detention caused by incomplete supervision certificates.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
In 2026 international logistics, small and medium-sized foreign trade enterprises can choose LCL service to reduce costs, and some shipping companies provide priority stowage service for LCL customers. You need to book space in advance to avoid space being fully booked and goods being rolled.
For the free storage period, Shanghai port provides a maximum 14-day free storage period for small and medium-sized foreign trade enterprises in 2026, you need to complete customs clearance and pick up the goods within the free storage period to avoid demurrage fees. In addition, endorsement and transfer of bills of lading shall comply with the provisions of shipping companies, to ensure clear ownership of goods and avoid delivery disputes with overseas customers.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
In the 2026 export tax rebate policy, VAT deferral can effectively reduce capital occupation. You need to apply for a VAT deferral account in advance, which is applicable to import business in regions such as the European Union, so you do not need to pay import VAT in advance, but pay it after sales, which can ease cash flow pressure.
In addition, cross-border related party transaction pricing shall comply with BEPS requirements to avoid transfer pricing investigation by tax authorities. You need to prepare contemporaneous documents to ensure reasonable pricing.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
Foreign exchange receipt and payment in 2026 shall be completed through the CIPS system. You need to ensure that each foreign exchange receipt and payment has a corresponding transaction code, to avoid being listed as abnormal transaction. Offshore account management shall comply with the regulations of the State Administration of Foreign Exchange, and offshore accounts shall not be used for receipt and payment without real transaction background.
You need to submit transaction details to the bank regularly to ensure account compliance. In addition, foreign exchange settlement and account reconciliation shall be operated in strict accordance with relevant provisions to avoid abnormal situations such as outstanding accounts.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
In 2026 international trade, soft clauses in letters of credit need to be reviewed, such as the clause of "submitting the delivery certificate issued by the issuing bank", you need to require customers to modify such clauses to avoid the risk of non-receipt of payment.
Force majeure clauses shall be clearly specified in the contract, such as division of responsibilities for situations including epidemic, port strikes and other incidents, to ensure rights and interests when accidents occur. In addition, customs intellectual property protection recordation needs to be handled in advance to avoid goods being detained.
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
Export tax rebate in 2026 shall ensure the consistency of four flows, namely capital flow, goods flow, invoice flow and contract flow. Corresponding supporting documents such as bank slips, bills of lading, invoices and contracts need to be prepared and kept for no less than 5 years.
Pre-declaration verification needs to be completed in advance, errors shall be corrected timely to avoid rejection of formal declaration. You shall actively cooperate with tax verification letters, provide complete materials to ensure smooth tax rebate.