Detailed Explanation of 1039 Export Process: Key Steps for Enterprises to Realize Compliant Tax Refund

In Shanghai’s foreign trade circle in 2026,many micro,small and medium-sized enterprises are asking the same question: How to go through the 1039 export process exactly?Mr.Guo,who switched to cross-border e-commerce last year,once encountered pitfalls -- because he was unclear about the declaration requirements of 1039,his goods were detained at the port for 3 days,which not only caused storage cost loss,but also almost delayed the contract with overseas customers.Mr.Hou,who runs a household goods business nearby,completed the full process through a professional agency,not only settled foreign exchange smoothly,but also received export tax refund in advance.It can be seen that the compliant operation of the 1039 export process is directly related to the efficiency and profit of foreign trade business.Today we will systematically sort out the core links of the 1039 export process,and see how professional agencies can help enterprises avoid risks.

I.Pre-preparation: Qualification and Goods Verification

1.Core Objective

Confirm that the enterprise and goods meet the 1039 export conditions to avoid jams in subsequent processes.The core of 1039 Market Procurement Trade is "goods consolidation in pilot areas + value-added tax exemption",and pre-verification is the first checkpoint for compliance.

2.Key Actions

• Enterprise qualification verification: Confirm whether you have obtained the "Market Procurement Trade Operator Filing" of Shanghai pilot areas (required by 2026 policies to be completed in pilot areas such as Pudong Airport Comprehensive Free Trade Zone)
• Goods compliance verification: Need to meet the requirements of "single customs declaration amount ≤ 150,000 US dollars","goods consolidated in pilot areas","no prohibited export goods such as endangered species and unlicensed agricultural products involved"
• Data collection: Business license,filing registration form,goods list,procurement contract,packing list,etc.

3.Frequently Asked Questions

Q: Can I carry out 1039 export without filing in pilot areas?

A: The General Administration of Customs clearly stipulated in 2026 that filing in pilot areas is mandatory,otherwise you cannot enjoy the value-added tax exemption policy,and the declaration will be rejected.

4.Role of Zhongshen

Provide full guidance for filing in Shanghai pilot areas,assist in preparing materials,and complete the filing within 1-2 working days; conduct pre-verification on goods to screen out prohibited export goods and avoid return risks; establish a data list template to remind enterprises to prepare in advance,so as to avoid process delays caused by missing materials.

II.Declaration and Customs Clearance: Core Link Operation

Declaration and customs clearance are the core links of 1039 export.The 2026 policy allows simplified declaration for some commodities,with efficiency about 30% higher than that of general trade,but operation details need to be accurately controlled.

1.Key Actions

• Consolidation location declaration: Complete goods consolidation in Shanghai pilot areas,and the agency submits the "Market Procurement Trade Export Declaration Form" to the customs
• Simplified declaration: 12 categories of commodities such as clothing and household goods can be declared with "item number + quantity",no need to provide 10-digit commodity codes
• Inspection arrangement: Prepare samples and packing lists in advance for high-risk goods to cooperate with customs inspection

2.Comparison of Declaration Differences between 1039 and General Trade

3.Role of Zhongshen

Familiar with the 1039 declaration system of Shanghai Customs,with a declaration accuracy rate of 99%; predict inspection risks in advance,shorten the inspection time from 2 days to less than 1 day; provide the latest 2026 simplified declaration commodity catalogue to avoid penalties caused by out-of-scope declaration.

III.Foreign Exchange Receipt,Payment and Settlement: Capital Flow Control

The 1039 foreign exchange policy was further relaxed in 2026,individual industrial and commercial households can receive and pay foreign exchange through agents,but the compliance of capital flow is still the focus of supervision.

1.Key Actions

• Foreign exchange account opening: Open a market procurement trade foreign exchange account at a bank in the pilot area
• Foreign exchange receipt and payment declaration: The agency submits the "Market Procurement Trade Foreign Exchange Receipt and Payment Declaration Form" to the bank,indicating the nature of the transaction
• Foreign exchange settlement: Eligible foreign exchange can be settled directly,no need to provide value-added tax invoices

2.Frequently Asked Questions

Q: Can individuals participate in 1039 foreign exchange receipt and payment?

A: The 2026 policy allows individual industrial and commercial households to receive and pay foreign exchange through pilot agents,but they need to provide procurement contracts and logistics documents with real transaction backgrounds.

3.Role of Zhongshen

Connect with Shanghai pilot banks,complete foreign exchange account opening within 1 working day; provide foreign exchange declaration templates to avoid control caused by declaration errors; track real-time exchange rate fluctuations to help enterprises save 0.2% of foreign exchange settlement costs (internal statistics in 2026).

IV.Export Tax Refund: Key Points for Compliant Declaration

Not all 1039 exports are tax-free,the 2026 policy clearly stipulates that electromechanical products,high-tech products,etc.can apply for tax refund,so it is necessary to accurately grasp the declaration points.

1.Key Actions

• Tax refund qualification confirmation: Check the "Market Procurement Trade Tax Refund Catalogue" to confirm whether the goods meet the tax refund conditions
• Data submission: Submit customs declaration form,foreign exchange settlement memo,procurement contract,etc.to the tax authority
• Review and disbursement: After the tax review is passed,the tax refund fund will be credited within 10-15 working days

2.Role of Zhongshen

Provide the latest tax refund catalogue,assist in screening tax-refundable commodities; conduct pre-review on tax refund materials,with a declaration pass rate of 98%; track the tax refund progress,shorten the crediting time by 3-5 working days.

V.Follow-up: Data and Compliance Maintenance

Customs and tax authorities have strengthened supervision in 2026,incomplete data retention may lead to fines,and follow-up maintenance is the last line of defense for compliance.

1.Key Actions

• Data retention: Keep customs declaration forms,foreign exchange documents and other materials for at least 5 years
• Compliance self-inspection: Regularly check the authenticity of transaction backgrounds to avoid false trade
• Policy update: Pay attention to the new 2026 policies of customs and tax authorities (such as the expansion of simplified declaration scope)

2.Role of Zhongshen

Establish an electronic archive system to store materials digitally; send policy update reminders every quarter; provide a compliance self-inspection list to assist enterprises in avoiding penalties.

Core Advantages of Zhongshen in 1039 Export Process

• 20 years of foreign trade experience,familiar with the details of Shanghai pilot policies,and quickly respond to changes in 2026
• Full-process dedicated person docking (such as Manager Guo),follow up every link to the end
• Three-level risk review,control the violation rate within 1%
• Localized service,the Shanghai team can provide on-site assistance for material preparation

The 1039 export process seems complicated,and its core is "compliance + efficiency".Later,Mr.Guo adjusted the operation process through Zhongshen,his export volume this year increased by 40% compared with last year,and the tax refund crediting time was also shortened by half.For enterprises,handing over the process to professional agents allows them to focus on products and customers,which is the key to foreign trade growth.With fierce foreign trade competition in 2026,choosing a reliable agent can not only save costs,but also avoid policy risks,you may consult a professional team for customized solutions.