List of Mandatory Requirements for Enterprises Applying for Import and Export Rights in 2026

In the cross-border trade ecosystem of 2026,import and export rights are more than just a filing certificate.It is the legal credential for enterprises to connect to the international market,and also a necessary prerequisite for foreign exchange settlement and export tax refund.For first-time foreign trade entrepreneurs like Manager Chen,understanding and meeting the application requirements is the first threshold to start business.Once there is any omission in the qualification processing,subsequent customs declaration,logistics and even capital withdrawal will all face compliance risks.This article systematically sorts out the core requirements and practical details of applying for import and export rights,helping enterprises start smoothly on the track of compliance.

Compliance Review of Business Scope on Business License

The starting point of the application process is the confirmation of enterprise subject qualification.Under the 2026 market supervision environment,business license is not only a symbol of enterprise identity,but also a legal basis to define business boundaries.Many first-time applicants get stuck at this step,because their business license does not include relevant words such as "import and export of goods" or "import and export of technology" in the business scope.

The core goal at this stage is to ensure that the enterprise has the legal authority to carry out foreign trade business.The key step is to check the business scope of the existing license.If the relevant item is missing,the enterprise must first go to the Administration for Market Regulation to change the business scope registration and add the corresponding import and export business description.It is worth noting that simple words such as "sales" or "trade" are not enough to cover import and export rights,the word "import and export" must be clearly mentioned.

Common problems mainly focus on the vague expression of old version business licenses.For example,some early-established enterprises only have "domestic trade" written on their licenses,which will lead to automatic interception by the system in subsequent customs filing.When Zhongshen assists customers with pre-application review,we will first check this basic hidden danger.Through our professional industrial and commercial consultant team,we can quickly judge whether the enterprise needs to change the business scope first,avoiding that customers find the business license does not meet the requirements after preparing a pile of customs materials,thus saving valuable time cost.

Customs Filing and Enterprise Identity Registration

After solving the business license problem,the enterprise enters the customs filing stage.This is a key step to obtain the qualification of "consignor/consignee of import and export goods".In 2026,customs filing has been fully paperless and online,and is mainly declared through the "International Trade Single Window".

The goal at this stage is to let the enterprise have a legal identity code,namely customs code,in the customs system.Key actions include submitting basic enterprise information,uploading the copy of business license with official seal,and identity information of customs declarer.After approval,the customs will issue the *Customs Declaration Unit Filing Receipt*.Although this receipt is just an electronic document,it endows the enterprise with the right to declare goods to the customs.

In this link,common problems are inconsistency between the enterprise’s registered address and actual business address,or unclear seal on the uploaded document leading to rejection of the application.Manager Chen once encountered rejection due to wrong registered address when applying,which directly delayed the export plan of the first batch of goods.Zhongshen’s role in this link is to accurately guide information filling.We are familiar with the underlying logic of the customs audit system,and can pre-check key fields such as address format and unified social credit identifier to ensure "one declaration,one approval".In addition,for enterprises without a full-time customs declarer,we can also provide customs brokerage agency services,solving the awkward situation of having qualification but no professional staff.

Production and Collection of China E-port Card

After passing customs filing,the enterprise needs to apply for China E-port Card.This is equivalent to the enterprise’s "electronic ID" and "digital signature",which is used to log in to the business systems of various government departments such as customs,foreign exchange administration and taxation.E-port cards are divided into legal person card and operator card.The legal person card has the highest authority,used for handling administrative affairs such as filing and change; the operator card is used for daily business operations such as customs declaration and data query.

To produce E-port card,the enterprise needs to assign a special person to handle it at the data sub-center,or handle it via mail.The difficulty of this step lies in the cumbersome process and the logistics distribution of physical cards.Through long-term channel accumulation,Zhongshen can assist customers to handle E-port card with expedited service,and guide customers on how to safely store and use the card,preventing the system from being locked due to card loss or password forgetting,which affects business continuity.

Foreign Exchange Receipt and Payment Directory and Tax Refund & Exemption Qualification

With the customs code and E-port card,although the enterprise can already declare goods,it still cannot collect foreign exchange and handle tax refund.The core goal of this stage is to unblock the capital flow and tax flow,and realize the closed loop of foreign trade business.

In terms of foreign exchange,enterprises need to apply for joining the "Trade Foreign Exchange Receipt and Payment Enterprise Directory".Under the 2026 foreign exchange management framework,although the threshold for directory registration has been lowered,banks will still strictly check whether the enterprise is in the directory when handling the first receipt and payment of foreign exchange for the enterprise.If the enterprise fails to complete directory registration in time,the foreign exchange payment cannot be credited,which will directly lead to capital chain tension.A common misunderstanding is that enterprises equate customs filing with foreign exchange filing,thus omitting this step.

In terms of taxation,the most critical thing is the export tax refund (exemption) qualification filing.For most export enterprises,tax refund is an important part of profit.If the tax refund filing is not completed,the enterprise’s export goods can only be treated as tax-free or taxable,and cannot enjoy the national tax refund benefit,which will greatly weaken the price competitiveness of products.

Zhongshen acts as a "risk control officer" in these links.We not only remind customers to complete directory registration in time,but also assist enterprises to sort out tax qualifications.Especially for newly established enterprises,the tax rating may be low,we will guide customers to standardize financial statements,and help them obtain a higher tax refund credit rating in subsequent assessments.Through our whole-process guidance,enterprises can avoid the dilemma of "being able to declare but unable to receive money" or "being able to export but unable to get tax refund".

Efficiency Comparison: Self-processing vs Agency Service

To show the difference between different processing methods more intuitively,we have sorted out the following comparison table.For efficiency-oriented enterprises like Manager Chen that hope to focus on core business,choosing professional agency service is often a better decision.

Application Material List and Notes

To ensure smooth application,enterprises need to prepare the following core materials in advance.The absence or defect of any material may lead to process stagnation.

• Basic License Documents: Original and copy of duplicate business license (with the latest annual inspection record,and business scope covering import and export business).
• Identity Proof Documents: Copy of legal representative’s ID card,copy of operator’s ID card (clear copy of both sides).
• Seals and Authorization: Enterprise official seal,legal representative seal,customs declaration special seal (if applicable); *Foreign Trade Operator Registration Form* or *Customs Declaration Unit Filing Application Form* affixed with official seal.
• Premises Proof: Copy of lease contract or property right certificate of enterprise’s office premises (customs may conduct on-site inspection,please ensure the address is true and valid).
• Additional Documents: If the enterprise is a foreign-invested enterprise,it also needs to provide the approval certificate; if it is an individual industrial and commercial household,it needs to provide the operator’s identity proof and business premises proof.

When preparing materials,please ensure that all copies are clear and recognizable,and the affixed seal is complete with no damage on the edge.Zhongshen recommends that before submission,a professional consultant conduct pre-review to reduce the material error rate to zero.

Conclusion

Applying for import and export rights is a systematic project involving coordination of multiple authorities including industry and commerce,customs,foreign exchange and taxation.In 2026 when digital supervision is increasingly stringent,any omission in any link may be amplified,and then affect the overall operation efficiency of the enterprise.Zhongshen has been deeply engaged in Shanghai’s foreign trade agency industry for more than 20 years.We are not only familiar with the implicit rules and standard procedures of each approval link,but also can provide customers with full-process support from qualification application to subsequent customs declaration,logistics and tax refund.Choosing Zhongshen means choosing a professional,efficient and worry-free foreign trade housekeeper,which allows you to completely get rid of tedious administrative affairs and fully focus on the development of the international market.