What Exactly is Import and Export Customs Clearance? Full Process Analysis

The cross-border business volume of foreign trade enterprises continues to grow in 2026,but the complicated procedures of import and export customs clearance are often a "stumbling block" for many enterprises — problems such as incomplete documents,inspection delays,and incorrect tax calculation.In mild cases,it causes goods to be detained at the port and incur extra storage fees; in severe cases,it affects delivery deadlines and triggers customer claims.As the "legal pass" for goods moving from one country to another,import and export customs clearance covers full-chain operations from document preparation to subsequent verification,which is directly related to the efficiency and cost of foreign trade business.This article systematically sorts out the core links of customs clearance and the value of professional agencies based on Zhongshen’s more than 20 years of industry experience.

Breakdown of Core Stages of Import and Export Customs Clearance

1.Preparatory Document Preparation: Key Prerequisite to Avoid Preparation Without Materials

Objective: Ensure all documents comply with the regulatory requirements of the importing/exporting country,and clear obstacles for subsequent declaration.

• Verify the HS code of the goods (some commodity codes were updated in 2026,requiring accurate matching)
• Prepare basic documents including commercial invoice,packing list,bill of lading/waybill,etc.
• Process special documents according to cargo attributes (e.g.food requires health certificate,chemical products require MSDS)

Common Problems: Many enterprises get wrong tax judgment due to incorrect HS code filling,or have their declaration rejected by customs due to missing special documents.Ms.Hong of Zhongshen,who is in charge of document review,checks the latest 2026 code directory in advance,and coordinates with third-party institutions to process MSDS for special cargo such as chemicals in advance,avoiding declaration delay caused by document problems.

2.Cargo Declaration and Inspection: Core Link to Control Compliance Risks

Objective: Declare through the customs system,cooperate with inspection to ensure that the cargo is consistent with the documents and contains no illegal content.

• Submit declaration data through the national single window system (full-process electronic operation has been realized on the national single window in 2026)
• If selected for random inspection,cooperate with customs for cargo inspection (unpacking inspection,sampling testing,etc.)

Common Problems: Some enterprises have inconsistent declaration data with actual cargo (e.g.weight deviation,inconsistent brand),leading to increased inspection rate.General Manager Ling of Zhongshen introduced that they conduct "pre-data verification" before declaration,prepare inspection plans for high-risk cargo in advance,and the customer inspection rate in the first half of 2026 is 15% lower than the industry average.

3.Tax Payment and Release: An Important Step to Accelerate Cargo Turnover

Objective: Accurately calculate and pay tariffs,value-added tax and other taxes,and obtain customs release instruction.

• Calculate payable taxes based on HS code and dutiable value
• Pay taxes via bank or single window (electronic payment is supported)

Common Problems: Low declared dutiable value leads to customs valuation,or delayed tax payment affects release.Mr.Pei of Zhongshen,who is in charge of tax calculation,combines the latest 2026 tariff policies (e.g.tariff reduction for some RCEP member countries) to help clients declare dutiable value reasonably,and also provides tax advance service to avoid capital occupation of enterprises.

4.Subsequent Verification and Tax Refund: Efficiency Improvement for the Closing Link

Objective: Complete follow-up work such as foreign exchange verification and export tax refund to realize capital withdrawal.

• Process foreign exchange verification at the foreign exchange bureau (customs declaration and foreign exchange receipt certificate are required)
• Process export tax refund at the tax authority (the tax refund cycle has been shortened to within 10 working days in 2026)

Common Problems: Some enterprises have delayed tax refund due to mismatched customs declaration information with the tax refund system.General Manager Yu of Zhongshen stated that they coordinate with tax authorities in advance to ensure accurate customs declaration data,and the average tax refund cycle for clients in 2026 is 3 working days faster than the industry average.

Import and export customs clearance is not a single "customs declaration action",but a systematic work running through the entire foreign trade chain — from early document preparation to subsequent tax refund and verification,every link may affect business efficiency and cost.Zhongshen has been deeply engaged in the industry for more than 20 years,relying on accurate grasp of the latest 2026 policies,and provides customized services for clients in every link: document review avoids errors and omissions,inspection plans reduce delays,tax advance accelerates turnover,and tax refund coordination improves capital withdrawal speed.Choosing a professional agency can not only avoid customs clearance risks,but also make your foreign trade business run faster and more stably.