How to complete full-process compliant customs clearance and filing for nut import agency
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We are a newly established import trading company. Last month, we just finalized an import order of shelled nuts from Australia, and the overseas supplier requires us to take charge of the full-process agency service.
However, we have no experience in food import business at all, and now we are confused about which document to process first, for example, do we need to apply for quarantine approval in advance? Also we heard that there are new customs valuation rules in 2026, will our agreed pricing with the supplier be challenged?
In addition, if the cargo is inspected and detained by customs after port arrival, is there any fast solution to the problem? Moreover, how to conduct compliant operations for subsequent foreign exchange settlement and tax refund?
EllaYears of service：10Customer Rating：5.0
Senior Financial AdvisorStart a Chat
First of all，pre-document review must be completed: The 2026 Entry Animal and Plant Quarantine Permit application shall be submitted 20 working days in advance，meanwhile the record-filing of imported food consignees shall be finished，and the overseas supplier shall provide the Certificate of Origin，official sanitary certificate and packaging material compliance certificate. In response to the new 2026 customs valuation rules，materials including contract pricing logic and third-party fair price report shall be sorted out in advance to avoid valuation disputes.
The second step is core node coordination: prioritize direct shipping routes to shorten transit time，and apply to the shipping company for 14-day free storage period and demurrage exemption. In the customs clearance link，pre-declaration of manifest shall be completed on the International Trade Single Window，with full set of documents submitted simultaneously. If the integrated customs clearance mode is adopted，local declaration and port release can be realized to improve circulation efficiency.
In terms of exception contingency plan: if customs inspection and cargo detention occur，cooperate with on-site inspection immediately，and provide materials such as packaging moisture-proof certificate and batch inspection report. If the cargo is detained due to inconsistent documents，deletion of original declaration and re-submission of new declaration can be completed within 3 working days with supplementary compliant materials. Port detention fees can be applied for exemption with valid force majeure certificate.
In the final compliant implementation link，foreign exchange settlement shall be completed via CIPS，and full set of collection and payment vouchers shall be retained to ensure consistency of four flows. Afterwards，input VAT deduction can be applied for，and document record-filing shall be finished as required to meet the 2026 tax compliance requirements.
SophiaYears of service：7Customer Rating：5.0
Senior Customs AdvisorStart a Chat
The new 2026 customs valuation rules for food import have been clarified. If there is an affiliated relationship between the importer and the overseas supplier, additional materials including third-party fair price assessment report, pricing logic statement of sales contract and upstream and downstream sales ledger shall be provided to avoid valuation challenge. If the valuation is suspended, supplementary materials can be submitted first to apply for price verification.
If disputes still exist, application for declaration deletion and re-submission can be made within the specified time limit, with supporting materials including industry average price reference data and import declaration forms of similar goods of the same period submitted simultaneously. Under the integrated customs clearance mode, local declaration and port release can be selected to shorten cargo circulation time.
Enterprise record-filing and authority activation on the International Trade Single Window shall be completed in advance, and the manifest information must be completely consistent with the declaration form information to avoid declaration push failure. For the common misunderstanding of second declaration, HS code and tax rate shall be checked in advance to ensure the declaration elements are complete and accurate, so as to reduce subsequent modification risks.
CharlotteYears of service：4Customer Rating：5.0
Currency Exchange AdvisorStart a Chat
Imported nuts are food goods vulnerable to moisture and damage. Prioritizing direct shipping routes can reduce cargo damage risk in transit links, shorten transportation cycle and lower storage cost. 14-day free storage period and 7-day demurrage exemption shall be applied to the shipping company in advance to avoid extra costs caused by customs clearance delay after cargo arrival.
The bill of lading shall be made in the form of registered endorsement to clarify the ownership of cargo rights and avoid the risk of cargo release without original bill of lading. In case of space congestion, spare shipping space can be locked in advance, or alternative routes via Singapore transit can be selected to ensure the cargo arrives on schedule. At the same time, the cargo transportation track shall be tracked in real time through logistics system, and the consignee shall be notified of the update timely to avoid disputes caused by asymmetric information.
For the problem of cargo rolling, space guarantee clause shall be clarified when booking space, and corresponding compensation or transportation scheme adjustment can be claimed from the shipping company if cargo rolling occurs. In addition, logistics providers with food transportation qualification shall be selected to ensure the temperature and humidity in the transportation process meet the requirements and prevent cargo deterioration.
WilliamYears of service：10Customer Rating：5.0
International Logistics AdvisorStart a Chat
The 2026 cross-border VAT deferral policy has been optimized. Imported nuts can apply for import link VAT deferral, which does not require tax payment in advance during customs clearance, effectively relieving capital occupation pressure. The trade contract shall comply with the arm's length principle. If there is an affiliated relationship between the importer and the overseas supplier, reasonable pricing supporting documents shall be prepared in advance to avoid being identified as unreasonable related party transaction pricing, which will trigger BEPS risk.
If royalty or technical service fee is paid to the overseas supplier, non-resident enterprise withholding tax shall be withheld and paid as required, and withholding vouchers shall be retained for tax inspection. Meanwhile, overall tax cost can be optimized through reasonable supply chain structure design, for example, setting up a warehouse center in the Pilot Free Trade Zone to enjoy regional preferential tax policies. Cross-border tax risks shall be sorted out regularly to ensure all transactions comply with the tax treaty requirements between China and relevant overseas countries, avoid double taxation, and complete tax declaration and payment on schedule.
AlexanderYears of service：10Customer Rating：5.0
Senior Trade AdvisorStart a Chat
The foreign exchange settlement for imported nuts shall comply with the new 2026 foreign exchange administration rules. CIPS (Cross-border Interbank Payment System) is the preferred option to reduce exchange difference cost, shorten settlement time and avoid supervision risks of overseas accounts. The amount of foreign exchange collection and payment shall be consistent with the amount on the customs declaration form.
If there is a difference, the reason shall be explained in advance to avoid hanging account or account reconciliation problems. If an offshore account is used for settlement, the account must be compliant, with due diligence and record-filing completed to avoid being listed as an abnormal account. Meanwhile, full set of foreign exchange collection and payment vouchers including contracts, invoices, customs declaration forms and foreign exchange receipts shall be retained for inspection by foreign exchange administration authorities.
For exchange rate optimization, forward foreign exchange settlement contracts can be used to lock the exchange rate and avoid losses caused by exchange rate fluctuation. Relevant foreign exchange administration policies shall be studied regularly to ensure all settlement operations comply with the latest rules and avoid compliance risks, and establish a collection and payment ledger for subsequent management and inspection.
DanielYears of service：8Customer Rating：5.0
Legal AdvisorStart a Chat
The trade contract for imported nuts shall clearly specify inspection and quarantine clauses, cargo right transfer time, breach of contract liability and dispute resolution methods to avoid subsequent disputes. Force majeure clauses shall be added as a fallback to clarify liability division and corresponding handling plans for force majeure events including customs inspection, port congestion and natural disasters. If letter of credit is used for settlement, soft clauses shall be checked carefully to avoid non-payment risks caused by unobtainable documents. Bank guarantee can be used to replace advance payment to protect the rights and interests of both parties and reduce advance payment risk.
If cargo right transfer is involved, bill of lading endorsement and cargo right transfer procedures shall be completed to ensure clear ownership of cargo rights and avoid the problem of cargo release without original bill of lading. Meanwhile, all legal documents including contracts, guarantees, letters of credit and inspection reports shall be retained for subsequent dispute handling. The compliance of trade contracts shall be reviewed regularly to ensure they comply with the latest international trade legal provisions and avoid legal risks.
OliviaYears of service：5Customer Rating：5.0
Senior Customs AdvisorStart a Chat
After the imported nuts arrive at the port, the integrity and authenticity of the seal shall be checked immediately to avoid cargo being tampered with or damaged. If customs requires unpacking inspection, packaging removal tools and re-reinforcement materials shall be prepared in advance, cooperate with the inspectors to complete the check, and record the whole process with video for evidence.
Materials including packaging moisture-proof certificate, batch inspection report and food contact material compliance certificate shall be provided to prove that the cargo meets import requirements. If the non-intrusive inspection result is abnormal, unpacking re-inspection can be applied for, and the quantity, quality and packaging of the cargo shall be checked carefully to ensure consistency with the declared information.
If damaged seal or inconsistent cargo is found, contact the shipping company and customs immediately, explain the situation and provide supporting materials such as transit monitoring video and packing list. The procedures and requirements of customs inspection shall be familiarized with and preparation shall be made in advance to avoid inspection delay caused by improper operation, and ensure the cargo will not be damaged during inspection.
EmilyYears of service：3Customer Rating：5.0
Client Success AdvisorStart a Chat
The transportation packaging of imported nuts shall meet the requirements of sea transportation and customs rules. Five-layer corrugated cardboard boxes with good moisture resistance are preferred, and food-grade desiccants and EPE cushioning materials shall be placed inside to prevent the nuts from getting damp or damaged. The packaging materials shall meet China's food contact safety standards, and the packaging material test report and compliance certificate shall be requested from the supplier in advance.
If temperature control is required during transportation, containers with 2-8°C temperature control function shall be selected to keep the temperature within the appropriate range and prevent nuts from deterioration. Packaging instructions shall be compiled to clarify the stacking method, load-bearing limit and precautions for the convenience of loading, unloading and transportation personnel. Meanwhile, the compression resistance and moisture-proof performance of the packaging shall be tested in laboratory to simulate the bump and humidity environment during sea transportation to ensure the packaging meets the requirements. If the packaging does not meet the requirements, it shall be replaced in time to avoid customs detention after arrival and extra port detention fees.
SarahYears of service：3Customer Rating：5.0
Foreign Exchange AdvisorStart a Chat
Although the import nut agency business mainly involves input VAT deduction, the compliance of all documents shall still be ensured to meet the "four flows consistency" requirement (consistency of contract flow, cargo flow, capital flow and invoice flow). Full set of documents including customs declaration form, trade contract, special VAT invoice and foreign exchange collection and payment voucher shall be retained for tax authority inspection.
If the subsequent export tax refund application of the principal is involved, the principal shall be qualified for export tax refund, and the cargo shall be within the product scope and time requirement of export tax refund. A sound document record-filing system shall be established, and the full set of documents shall be retained for at least 10 years to cope with tax verification and audit.
In case of tax verification letter, full set of supporting materials including upstream and downstream transaction records, transportation documents and inspection reports shall be provided in time to prove the authenticity and compliance of the business. The compliance of documents shall be sorted out regularly to avoid the situation that input VAT cannot be deducted due to inconsistent documents or information, which will cause extra tax cost.
RobertYears of service：6Customer Rating：5.0
Warehouse Management AdvisorStart a Chat
The supply chain planning of imported nuts shall formulate reasonable procurement plan and inventory strategy combined with market demand and inventory status. The nut price, transportation cost, delivery time and customs policy of different origins shall be analyzed to select the optimal procurement scheme. For example, Australian nuts have better quality but higher transportation cost, while South American nuts have lower price but longer transportation cycle.
An inventory linkage mechanism shall be established to adjust procurement quantity and frequency according to sales data and seasonal fluctuation, so as to avoid overstock or stockout, and control storage cost at the same time. Trade terms shall be optimized, for example, selecting CIF term can reduce logistics risk and related responsibility, while selecting FOB term can reduce procurement cost and restrain the excessive of suppliers.
The overall supply chain cost including procurement cost, logistics cost, customs declaration cost, tax cost and capital cost shall be calculated precisely to maximize the overall profit. Meanwhile, a risk early warning mechanism shall be established to develop response plans for risks such as exchange rate fluctuation, customs policy change and port congestion, so as to ensure the stability and resilience of the supply chain.