2026 Import & Export Agency Full Process: Practical Guide to Customs Declaration and Export Tax Refund

Preparatory Work for Import & Export Agency: Compliance Verification is the First Step

Whether exporting or importing,the first step must be clarifying product compliance.Taking chemical products as an example,it is necessary to check in advance whether the MSDS report complies with EU REACH regulations and whether the dangerous goods label corresponds to the UN number.For mechanical products,it is necessary to confirm whether they involve 3C certification.For instance,a batch of medical devices exported from Suzhou was fined and delayed customs clearance for 2 working days during inspection at Rotterdam Port,Netherlands due to incorrect HS code classification (misreported as 9018 instead of 9021).

Access requirements of the destination country are also critical.If the goods are shipped to RCEP member countries,it is necessary to apply for FORM R Certificate of Origin in advance; in 2026,this certificate can enjoy tariff reductions in ASEAN countries.If exporting to the EU,it is necessary to check whether the products comply with CE certification.Manager Lin handled a batch of Chinese-made lamps exported to Germany.Due to failure to confirm Germany’s "CE+EMC" dual certification requirements,the goods were detained by local customs upon arrival,and the cost of supplementary certification was 30% higher than preparing in advance.

• HS Code Classification: It is recommended to use the "Commodity Classification Integrated Service Platform" of the General Administration of Customs for self-inspection to avoid inconsistency between declaration elements and actual goods (such as brand,model,material)
• Destination Country Certification List: Check the import policies of the target country 15 working days in advance,with focus on environmental standards (such as EU Carbon Border Adjustment Mechanism - CBAM)
• Agency Qualification Verification: Confirm whether the cooperating agency has customs declaration rights at national ports to avoid customs clearance delays caused by "unqualified cross-region agency"

Customs Clearance Practice: Document Review and Inspection Response

Customs declaration documents must achieve "Five Unifications": the consignor and consignee,product name,quantity,and amount on the bill of lading,invoice,packing list,customs declaration form,and contract must be consistent.After the customs system upgrade in 2026,the required fields for declaration elements have increased.For example,"packaging specifications" need to be precise to "net weight/gross weight/volume"; otherwise,the application will be directly rejected.Supervisor Fang once encountered a batch of exported machinery that was rejected three times due to missing "packaging specifications",delaying the shipping schedule and generating additional demurrage charges.

Customs inspection links require advance risk prediction.If the declared price is significantly lower than similar products,a price explanation letter needs to be prepared (such as "Due to raw material price reduction,this quotation includes reasonable profit").A batch of furniture exported to the US,which was handled by Ms.Zhai,was suspected of underreporting by the customs valuation department because the declared price was only 70% of the market price.By providing the factory’s cost accounting sheet and transaction records of the past 3 months,it finally passed at a reasonable price,saving 120,000 yuan in tariffs.

• Document Pre-examination Checklist: The customs declaration form,invoice,and packing list must be stamped with "Verified" to ensure consistent date logic (for example,if the customs declaration date is earlier than the bill of lading date,it needs to be noted)
• Inspection Cooperation Points: Prepare real photos and instructions of the goods in advance,cooperate with customs officers for rapid verification,and avoid cargo detention caused by "unjustified inspection refusal"
• Post-release Notes: Collect the clearance certificate in time to avoid demurrage charges caused by "failure to pick up goods timely after release" (especially at Shanghai Yangshan Port,which charges daily for more than 3 days overdue)

International Logistics and Property Rights Control: Bill of Lading is Key

Ocean bills of lading must clearly specify the three elements: "consignor,consignee,notify party".The use of "telex release bills of lading" has increased in 2026,but attention should be paid to: telex release is only applicable to ocean shipping,and the transfer of property rights is only based on the "notify party’s confirmation".If the consignee does not confirm in time,it may lead to the risk of "duplicate delivery".A batch of electronic products exported to Singapore handled by Mr.Nong was directly telex released to the foreign customer by the freight forwarder,so the domestic supplier did not receive the balance payment,and finally recovered the loss through legal channels.

The selection of transportation modes should combine timeliness and cost.For routes from Shanghai Port to Europe,fast ships (such as Maersk 3E-class vessels) are 15 days faster than slow ships,but the freight is 20% higher; air freight is suitable for high-value small items (such as precision instruments),but attention should be paid to the consistency of "air waybill master and house".Supervisor Bao once chose "sea-rail intermodal transport" for a company,from Shanghai Port to Moscow,which saved 5 days compared with pure sea freight and reduced freight by 15%.

• Bill of Lading Risk Checklist: Verify whether the "shipping mark" is consistent with the customer’s requirements to avoid failure to pick up goods at the destination port due to "incorrect shipping mark"
• Multimodal Transport Selection: China-Europe Railway Express (Rong’ou+ line added in 2026) is suitable for goods above 10 tons,with land transport timeliness 15 days faster than sea freight
• Insurance Purchase: It is recommended to take out "All Risks + War Risks" insurance,with a rate of about 0.8% of the goods value,to avoid losses caused by "natural disasters/accidents"

Foreign Exchange Collection and Export Tax Refund: Capital Safety and Policy Dividends

Foreign exchange collection needs to be alert to the risk of "inconsistent bank receipt vouchers".In 2026,the State Administration of Foreign Exchange has strengthened the verification of the "List of Enterprises under Trade Foreign Exchange Receipt and Payment".If the title of the bank receipt voucher received by the bank is inconsistent with the customs declaration form,it may trigger verification.Supervisor Bao handled a company where,due to the upgrade of the cooperating bank’s system,the title of the bank receipt voucher was wrong,and it was marked as "to be verified" by the SAFE after receiving the foreign exchange,affecting the export tax refund progress for 2 months.

Export tax refund needs to be declared within 90 days after the goods leave the country.In 2026,the requirement of "electronic filing of export tax refund documents" was added.Enterprises need to scan and retain all documents in advance.A garment enterprise handled by Supervisor Fang had its export tax refund delayed due to failure to upload the "export contract filing" in time,and finally recovered 200,000 yuan in taxes through "expedited application".

• Foreign Exchange Collection Optimization Strategies: Prioritize "RMB settlement" to avoid exchange rate fluctuations.Banks in Shanghai can provide "exchange rate locking" services (with a rate of about 0.3%)
• Export Tax Refund Material List: Export invoice,customs declaration form,settlement receipt voucher,and special VAT invoice need to verify the "Four Streams Integration" (goods flow,capital flow,document flow,information flow) before declaration
• RCEP Tariff Reductions: Apply for the Certificate of Origin 30 days in advance.In 2026,the average tariff reduction in ASEAN countries is 5.2% (1.8% lower than the Most Favored Nation tax rate)

Risk Prevention and Control: Anti-dumping and Destination Port Inspection

Anti-dumping early warning requires dynamic tracking.In 2026,the US launched a new anti-dumping investigation against Chinese photovoltaic modules,involving a maximum tax rate of 19.8%.Supervisor Bao’s team received the early warning in advance,helping the cooperating enterprise adjust the export structure and transfer some orders to Mexico for production to avoid high tariffs.

Destination port inspection risks need to be addressed in advance.If the goods are shipped to the Middle East region,during the Ramadan period (March 25 to April 23,2026),port customs clearance efficiency will decrease by 30%.It is necessary to confirm the "non-working day extension" clause with the local agent in advance.A batch of machinery exported to Saudi Arabia handled by Ms.Zhai was detained at the port for 12 days due to delayed customs clearance during Ramadan (which was not noticed),resulting in storage fees exceeding 50,000 yuan.

• Anti-dumping Monitoring: Check the official website of the "Department of Import and Export Fair Trade,Ministry of Commerce" every week to pay attention to policy changes in the target country
• Destination Port Agent Selection: Prioritize overseas partners with global agency network of Zhongshitong,which has covered 120 countries by 2026
• Hidden Cost List: Demurrage charges (overdue storage fees),document exchange fees (150-300 yuan per bill),and inspection fees (customs inspection 200 yuan per hour) need to be reserved in advance

The import & export agency process is closely linked.The trade environment in 2026 is more complex,so it is recommended that enterprises choose an agency with "national port linkage + global compliance risk control" capabilities.Zhongshitong relies on the advantages of its Shanghai headquarters to provide full-chain services from HS code classification to overseas customs clearance.Contact Supervisor Bao (139-1777-6136) to obtain a free compliance assessment.