Import and Export Operation Right Application Process and 2026 Latest Operation Guide Detailed Explanation

Core Value of Import and Export Operation Right Application and Process Overview

In the 2026 foreign trade business environment,import and export operation rights are not only the legal "pass" for enterprises to carry out cross-border goods transactions,but also the key link connecting the international market and the domestic fiscal and taxation system.For Mr.Tian,who is new to the foreign trade field,it is crucial to understand the importance of this qualification.Without operation rights,enterprises cannot declare customs compliantly,and goods cannot leave the country; more importantly,the lack of this qualification will directly lead to the inability to conduct foreign exchange receipt and payment and legal export tax refund declaration,thus losing net profit of up to several percentage points.Handling import and export operation rights is not a single administrative action,but a systematic project involving five departments: industry and commerce,commerce,customs,foreign exchange and taxation.This paper will disassemble the whole process in detail and explain how Zhongshen assists enterprises to complete qualification construction efficiently.

Stage 1: Business Scope Alteration and Industrial and Commercial Qualification Confirmation

The first step of the application process starts with the enterprise’s internal business license.In 2026,although the filing procedures for foreign trade operators have been greatly simplified through the multi-certificate integration reform,enterprises must first ensure that their business license scope clearly includes expressions such as "goods import and export" or "technology import and export".If the existing license does not cover this business,you must apply for alteration registration with the market supervision administration.

Objectives and Key Actions

The core objective of this stage is to establish the enterprise’s foreign trade operation subject qualification.Key actions include checking whether the unified social credit code and legal representative information of the business license are accurate,and confirming that the expression of business scope meets customs audit standards.In terms of operation,enterprises need to submit alteration applications through the local government service website,or handle them directly at the government service hall window.

Common Problems and Risks

Many enterprises tend to ignore the specific expression of business scope at the initial stage,only filling in words such as "general operation" or vague "trade",which leads to rejection during subsequent customs audit.In addition,failure to synchronize alteration of legal representative or shareholder information in time will also affect subsequent application for electronic port cards.

Zhongshen provides pre-audit services at this stage.Before formal submission of government applications,our professional team will assist Mr.Tian in checking the standardization of license information to ensure that the business scope accurately matches customs supervision requirements,avoiding process rework caused by defects in industrial and commercial information.

Stage 2: Customs Consignor and Consignee Filing and Code Acquisition

After completing industrial and commercial confirmation,the enterprise needs to handle "import and export goods consignor and consignee" filing at the customs.This is the only way to obtain the customs code (i.e.enterprise customs declaration filing number),and it is also one of the most technical links in actual operation.

Objectives and Key Actions

The objective of this stage is to enter the customs credit system and obtain a legal customs declaration identity.Enterprises need to log in to the "International Trade Single Window",enter core data such as the enterprise’s Chinese and English names,customs registration address,customs code,and economic division code.The 2026 system has fully realized paperless operation,but the accuracy requirements for data are extremely high.

Common Problems and Risks

Input error is the biggest risk point.For example,spelling errors in English addresses and inconsistency between administrative division codes and actual jurisdictions will lead to rejection of filing applications.More seriously,if the enterprise is incorrectly marked as bad credit,it will directly affect customs clearance speed and inspection rate.

With 20 years of in-depth experience in the industry,Zhongshen provides standardized data entry guidance for customers.We not only help customers accurately fill in all required items,but also verify the matching degree of addresses and codes through the internal database,ensuring that customs audit is passed at one time,helping Mr.Tian quickly get the customs code and shorten the business preparation period.

Stage 3: Electronic Port Card and Foreign Exchange Directory Registration

After obtaining the customs code,the enterprise needs to apply for an electronic port card and complete the registration of the foreign exchange receipt and payment enterprise directory.These two steps solve the problems of "identity authentication" and "fund access" respectively.

Electronic Port Card Application

The electronic port card is the "U shield" for enterprises to operate customs declaration,tax refund and foreign exchange,which is divided into legal person card and operator card.Enterprises need to submit applications to the local data sub-center,and need to perform initial activation after the card is made.Common problems include failed card driver installation,lost password or card reader compatibility issues.Zhongshen provides remote technical support to assist customers in completing software and hardware environment configuration to ensure the card and disk are available.

Foreign Exchange Receipt and Payment Directory Registration

Enterprises need to register in the directory of the local foreign exchange administration system,otherwise banks cannot handle cross-border collection for enterprises.In 2026,this process is mostly pushed directly through the bank end,but enterprises still need to confirm their status is "normal".Zhongshen will assist customers in preparing relevant contracts and supporting documents to ensure directory activation is completed before the first foreign exchange arrives,avoiding funds being stranded in overseas accounts.

Stage 4: Tax Refund Qualification Filing

For most export enterprises,tax refund is the core profit source.Therefore,filing for export tax (exemption) refund with the tax bureau is the last and most critical link.

Objectives and Key Actions

The objective of this stage is to include the enterprise in the tax authority’s tax refund management system and determine the enterprise’s tax refund management category.Enterprises need to fill in the "Export Tax (Exemption) Refund Filing Form" and truthfully declare the production and operation status.The key action is to accurately select the applicable tax refund calculation method (such as "exemption,credit and refund" or "exemption and refund").

Common Problems and Risks

Risks mainly stem from unfamiliarity with tax laws.For example,incorrect declaration of tax calculation methods may lead to inability to obtain tax refunds in the future; or the enterprise’s internal financial system is not sound,and is rated as a low credit level by the tax authority,resulting in an extremely long tax refund audit cycle.

Zhongshen not only assists in filing,but also provides subsequent fiscal and taxation compliance consulting.We will guide Mr.Tian to establish an accounting system that meets tax requirements,ensure standardized operation from the first business,and maximize tax refund efficiency.

Comparative Analysis of Self-handling and Agency Modes

To more intuitively show the different paths of handling import and export operation rights,the table below compares the differences between enterprises handling by themselves and entrusting Zhongshen as the agent.

List of Core Materials Required for Application

No matter which handling method is chosen,enterprises need to prepare the following basic materials.Zhongshen will assist customers in checking the completeness and validity of materials.

• Original and copy of business license duplicate (with the latest business scope included).
• Copy and front-and-back scanned copy of legal representative’s ID card.
• Copy and front-and-back scanned copy of operator’s ID card (for operator card application).
• Enterprise official seal,legal representative seal and special financial seal.
• Copy of enterprise articles of association.
• If entrusting an agent for handling,a sealed "Power of Attorney" shall be provided.

Core Value of Zhongshen’s Full-Process Agency Service

In summary,handling import and export operation rights is a cross-departmental,long-cycle professional work.Mr.Tian and the majority of business owners should fully consider time cost and compliance risks when choosing handling channels.Relying on 20 years of industry accumulation,Zhongshen transforms complex administrative approval into standardized service products.We not only help customers obtain qualifications,but also extend the agency value to every link of the enterprise’s foreign trade life cycle through full-chain services such as customs declaration and inspection,international transportation,foreign exchange receipt and payment,and export tax refund.Choosing Zhongshen means choosing an experienced and trustworthy foreign trade steward,allowing enterprises to focus on product R&D and market development without worries.