Core Processes and Compliance Key Points for Enterprises to Obtain Import and Export Rights in 2026

In the 2026 business environment,if enterprises want to truly participate in the division of labor and cooperation of the global supply chain,having independent import and export operation right is an indispensable basic condition.This is not only a business permit,but also means that enterprises can directly control the customs clearance rhythm,independently receive and pay foreign exchange,and legally enjoy the national export tax rebate policy.Although the filing and registration of foreign trade operators has been canceled since the end of 2022,this does not mean that the concept of "import and export right" has disappeared.On the contrary,the handling of customs consignor/consignee qualification,foreign exchange directory for goods trade enterprises and tax rebate qualification has become more critical and professional.With more than 20 years of deep industry experience in Shanghai,Zhongshen now systematically sorts out this core business process for you.

Customs Consignor/Consignee Qualification Registration: The First Threshold to Start Cross-border Trade

Customs consignor/consignee qualification,commonly known as "customs code" or "import and export right",is the "digital ID card" for enterprises’ goods entry and exit.In 2026,this process has been fully paperless and digitalized,mainly relying on the "China International Trade Single Window".For enterprises entering foreign trade for the first time,the core goal at this stage is to ensure the accurate connection between enterprise information and the customs database,so as to avoid customs clearance delays caused by information asymmetry.

Stage Objectives and Key Actions

The primary goal of this stage is to obtain the customs code,and complete the production and activation of the E-port card.Enterprises need to prepare basic materials such as business license,legal representative ID certificate,and articles of association.Key actions include submitting enterprise filing application on the Single Window,accurately filling in the enterprise’s English name,customs filing address (which must be consistent with the business license) and business scope.Subsequently,the enterprise needs to go to the card making center to apply for the "Legal Person Card" and "Operator Card",which are the physical keys for subsequent customs declaration and foreign exchange verification and cancellation.

Common Problems and Risk Warning

In actual operation,many enterprises are not familiar with the customs coding rules,resulting in slight deviations between the declared English name or address and the actual freight documents.This is very easy to trigger risk control in the 2026 intelligent document examination system,resulting in an increase in the cargo inspection rate.In addition,some enterprises ignore the authority division of operator cards,leading to internal management confusion,and risks of false declaration or data leakage.

Professional Empowerment of Zhongshen

Zhongshen plays the dual role of "pre-auditor" and "navigator" in this link.Our expert team,such as senior consultant Manager Lin,will assist customers in strict data compliance review before declaration to ensure the absolute accuracy of Chinese and English names,addresses and unified social credit codes.For customers who are not familiar with the Single Window operating system,we provide full-process agency services,from qualification application to E-port card activation,to ensure that enterprises obtain legal import and export identity in the shortest time and avoid extra time costs caused by trial and error.

Registration of Foreign Exchange Directory for Goods Trade Enterprises: Opening up the Lifeline of Capital Flow

Obtaining the customs code is only the first step,and the compliant entry and exit of funds is also crucial.In 2026,the State Administration of Foreign Exchange still maintains strict management over foreign exchange receipts and payments for goods trade.Enterprises must be included in the "Foreign Exchange Directory for Goods Trade Enterprises" before they can conduct foreign exchange settlement,purchase and payment business at banks.The core goal of this stage is to realize the matching of logistics and capital flow,and ensure that every foreign trade transaction is traceable.

Stage Objectives and Key Actions

The goal of this stage is to make the enterprise "listed" in the SAFE system,that is,the directory status is normal.Key actions mainly involve the improvement of enterprise information and linkage with the bank.When handling foreign exchange business for the first time,enterprises need to submit materials such as business license and customs filing certificate to the bank,and the bank will submit the information to the SAFE.For enterprises in the directory,they also need to submit trade credit reports as required,such as obligatory reports on advance receipts or deferred payments,to balance the balance of payments declaration.

Common Problems and Risk Warning

New enterprises often encounter the problem of "abnormal directory status" or "being listed as Category B/C enterprises due to failure to report in time",which will directly affect the speed and quota of foreign exchange collection of enterprises.For example,if an enterprise fails to submit an obligatory report within the specified time limit after receiving overseas advance payment,the system may judge that the capital flow is unclear,which will affect the subsequent online verification of export foreign exchange receipts.In addition,data entry errors at the bank end are also a major cause of foreign exchange collection failure.

Professional Empowerment of Zhongshen

Zhongshen has a deep cooperation mechanism with major commercial banks.When assisting customers to handle directory registration,we will guide enterprises to prepare documents that meet the bank’s audit requirements,and assist in the planning of trade credit reports.Manager Lin pointed out that many enterprises passively violate regulations because they do not understand the rules.Zhongshen helps enterprises establish a standardized foreign exchange receipt and payment ledger through pre-compliance guidance.For enterprises listed on the watch list,we use professional experience to assist them in explaining the situation to the SAFE,restore normal status as soon as possible,and ensure the safe and efficient circulation of the capital chain.

Export Tax Rebate Qualification Confirmation: A Key Link to Improve Product Profit

For most export-oriented enterprises,export tax rebate is one of the main sources of profit.In 2026,the tax department’s review of export tax rebates has been fully integrated into the big data supervision system of the Golden Tax Phase IV.The core goal of this stage is to ensure that enterprises meet the highest standards of tax rebate classification management,so as to realize the rapid arrival of tax rebate funds.

Stage Objectives and Key Actions

Enterprises need to complete the export tax rebate (exemption) filing in the tax system,and bind the enterprise’s bank account information,tax rebate account bank number and other information.Key actions include filling in the Export Tax Rebate (Exemption) Filing Form,and selecting the applicable tax rebate calculation method (such as "exemption,credit and refund" or "exemption and refund") according to the actual operation of the enterprise.In addition,establishing a perfect financial accounting system that can accurately distinguish the input tax amount of export and domestic sales is the top priority at this stage.

Common Problems and Risk Warning

New enterprises are most likely to encounter problems with the "three-document consistency" (customs declaration form,verification form,special VAT invoice).In particular,the product name and measurement unit of the special VAT invoice must be completely consistent with the customs declaration form.Any slight difference may lead to tax rebate letter verification,prolong the tax rebate cycle or even lead to tax rebate failure.In addition,if the enterprise’s tax credit rating is too low,it will directly lead to the decline of tax rebate classification grade and face stricter review.

Professional Empowerment of Zhongshen

Zhongshen not only provides agency tax rebate services,but also provides in-depth financial compliance suggestions for customers at the tax rebate filing stage.We will assist enterprises to establish export goods subsidiary accounts that meet tax requirements,and pre-audit the VAT invoices issued by suppliers to ensure "consistency of invoices and goods".In case of tax inspection or letter verification,Zhongshen’s professional tax team can represent or assist enterprises in effective communication,provide detailed logistics and capital flow certification materials,minimize tax risks,and accelerate the return of tax rebate funds.

Comparative Analysis of Self-operation and Agency Service

In order to more intuitively show the different paths for enterprises to handle import and export operation rights and their advantages and disadvantages,we have sorted out the following comparison table.Enterprises should make decisions based on their own team configuration,capital status and business scale.

Core Value of Zhongshen’s Full-process Service

In summary,handling import and export operation right is not a simple administrative approval,but a systematic project involving multiple departments such as customs,foreign exchange administration,taxation,and banks.In 2026,an era of highly developed digital supervision,any omission in any link may bring immeasurable losses to enterprises.

As a professional foreign trade import and export agency company based in Shanghai,Zhongshen’s core value lies in "full process,one-stop,zero dead angle".We not only help enterprises get through all links of qualification handling,but also extend our services to the whole chain of international transportation,warehousing and logistics,foreign exchange settlement and export tax rebate through more than 20 years of industry accumulation.Both experienced consultants like Manager Lin and our intelligent operation platform are committed to making customers’ foreign trade business "worry-free,labor-saving and more cost-effective".For enterprises that want to focus on product R&D and market expansion without being bound by cumbersome foreign trade processes,choosing Zhongshen is undoubtedly the best path to the international market.