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What Core Documents Are Required for Agent Import in 2026?
or complex compliance issues.
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I am the person in charge of an enterprise that has just entered cross-border e-commerce. I recently plan to import a batch of maternal and infant products from Europe through agency import. This is my first time engaging in agency import business, and I have no clue at all.
Last week, I heard from a friend that his company's goods were detained at Shanghai Port for 10 days due to incorrect customs declaration forms and incomplete documents, and they spent over 20,000 yuan just on container demurrage, which also affected the restocking rhythm of their store. I am particularly anxious now. I would like to ask: what core materials are required for agency import?
Which links in the process are the most prone to "landmines" that cause problems? In addition, can small and medium-sized enterprises like ours apply for the newly implemented import VAT deferral policy in 2026? How to operate specifically to compliantly enjoy the policy benefits? I hope to get professional guidance to help me avoid these risks and successfully complete my first import.
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
For enterprises conducting agency import for the first time，document preparation is the first hurdle of customs clearance. Core documents include commercial invoice，packing list and bill of lading provided by overseas suppliers. Documents that need to be prepared domestically include import licenses (for controlled commodities)，agency agreements，customs declaration powers of attorney，etc. Special attention should be paid that the commodity name and HS code on the commercial invoice must be consistent with the actual goods，and the unit price and total price should be clear and accurate，so as to avoid triggering customs valuation due to "vague product name" or "abnormal price".
In terms of procedures，key nodes include international logistics booking (confirm the free storage period and container demurrage standards of the shipping company)，bill of lading exchange (ensure correct endorsement of the bill of lading to avoid cargo right disputes)，customs declaration (it is recommended to adopt the prior declaration mode to shorten customs clearance time)，customs inspection (cooperate to provide real cargo information if inspected)，tax payment and release (choose VAT deferral to reduce capital occupation). Among them，prior declaration is a mode encouraged by customs in 2026. Enterprises can submit the customs declaration form 3 days before the goods arrive at the port. If the documents are correct，the goods can be released quickly after arriving at the port.
Pre-plan for abnormal situations in advance: if documents are missing，immediately contact the supplier to reissue them and apply for "guaranteed release"，if a valuation dispute is triggered，provide purchase contracts，payment vouchers and other materials to prove the authenticity of the price. Regarding VAT deferral，the 2026 policy allows eligible enterprises to temporarily defer paying import VAT when importing，and deduct it through declaration after sales. The application requires providing business license，general taxpayer qualification certificate and trade contract，and enterprises can compliantly enjoy the policy as long as the materials are true.
Finally，it is recommended to cooperate with a professional agency company，which can sort out the entire process，identify risks in advance，and ensure the compliant and efficient completion of import business.
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
The customs valuation link is one of the most controversial nodes in agency import business. In 2026, customs valuation standards will be further refined. Enterprises need to ensure that the transaction price on the commercial invoice truly reflects the actual value of the goods.
If the declared price is lower than the "reasonable price" range recognized by the customs (usually 70%-130% of the price of similar goods in the same period), the customs will initiate the valuation procedure and require supplementary materials such as purchase contracts, bank payment vouchers, supplier production cost details, and industry market price survey data. When responding, attention should be paid to the logic of the materials, such as the payment voucher being consistent with the invoice amount, and the cost details including detailed costs of raw materials, labor, etc. In addition, the customs' "valuation advance ruling" service can lock the dutiable price in advance. Enterprises can apply to the local customs 30 days before import to avoid port detention risks.
Daniel XuYears of service：10Customer Rating：5.0
Director of Import & Export OperationsStart a Chat
International logistics route optimization needs to balance efficiency and cost. In 2026, the number of direct routes from Shanghai Port to Europe has increased to 15. Direct shipping schemes can shorten transportation time by 3-5 days, but booking space 2 weeks in advance is required when space is tight.
Transit schemes can choose Singapore or Hong Kong for transit, which can reduce costs by 10%-15%, but attention should be paid to the risk of container dropping at transit ports. It is recommended to choose shipping companies with stable transit cooperation. In terms of cargo right control, the sea bill of lading needs to be transferred by order endorsement, and the telex release bill of lading needs to ensure that the telex release instruction is issued by a legally authorized person.
In addition, the container demurrage standard has been slightly increased in 2026. Enterprises need to complete customs clearance within 7 days after the goods arrive at the port. If the free storage period (usually 7 days) is exceeded, apply for extension or transfer to the warehouse in time.
Cindy ChenYears of service：3Customer Rating：5.0
Key Account ManagerStart a Chat
In 2026, the coverage of the import VAT deferral policy has been expanded to all general taxpayer enterprises. Application conditions include: the enterprise is a VAT general taxpayer, the imported goods are for domestic sales, and the enterprise has completed the record with the customs. The operation process is: check "VAT deferral" in the "tax payment method" column of the customs declaration form, and submit the business license, general taxpayer qualification certificate and trade contract.
The deferred VAT can be deducted through VAT declaration form Appendix II in the next month after sales. It should be noted that if the goods are finally used for export, the deferral cannot be enjoyed, and the import VAT needs to be paid before applying for a tax refund. In addition, VAT deferral requires ensuring that the sales invoice is consistent with the commodity information on the import customs declaration form to avoid tax system warnings.
Evelyn LiYears of service：3Customer Rating：5.0
Cross-border Compliance SupervisorStart a Chat
Cross-border payment and receipt compliance requires attention to the differences between SWIFT and CIPS systems. In 2026, the efficiency of CIPS system for RMB cross-border payment has been increased to T+1. Enterprises can give priority to CIPS payment to reduce the impact of exchange rate fluctuations. When making payment, it is necessary to ensure that the amount on the customs declaration form is consistent with the payment amount.
If there is a difference in commission or discount, provide the bank with a commission agreement or discount certificate, and the commission ratio shall not exceed 5% of the total value of the goods. Offshore account management needs to comply with the regulations of the State Administration of Foreign Exchange, and submit the account income and expenditure details every quarter to avoid account freezing due to "abnormal capital flow".
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
The agency agreement needs to clearly specify the cargo right ownership clause. It is recommended to indicate that "the ownership of the goods belongs to the principal before the principal pays off all the payment" to avoid cargo right losses caused by the bankruptcy of the agency company.
Letter of credit settlement needs to review soft clauses, such as "requiring inspection certificates issued by the applicant" which is a risk clause, and should be modified to certificates issued by a third-party institution. In addition, intellectual property customs protection record needs to be completed before import. If the imported goods involve patents or trademarks, provide intellectual property authorization certificates to avoid being detained by customs due to infringement.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
When conducting on-site customs inspection, cooperate with the intelligent inspection system. In 2026, the coverage rate of intelligent inspection equipment at Shanghai Port has reached 80%. Enterprises can make an appointment for inspection time through the customs APP to reduce waiting time. When unpacking and inspecting, ensure that the goods packaging is intact, and the commodity name and quantity are consistent with the customs declaration form.
If discrepancies are found, explain immediately and provide supporting materials. Machine inspection techniques include: concentrating metal items to avoid blocking the cargo image and reducing the probability of manual inspection. If inspection and identification are required, it must be completed at the customs designated laboratory, and the identification cycle is usually 3-5 working days.
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
Supply chain planning needs to balance cost and inventory efficiency. In terms of trade term selection, FOB terms allow enterprises to independently choose logistics suppliers, reducing costs by 5%-10%, but need to bear transportation risks; CIF terms are responsible for transportation insurance by the seller, with lower risks but higher costs.
The inventory linkage strategy recommends adopting the "sales forecast + safety stock" mode, forecasting the demand for the next 3 months based on historical sales data, and setting safety stock at 15% of monthly sales. In addition, in 2026, cross-border e-commerce imports allow the "consolidated customs clearance" mode, and enterprises can combine multiple orders for customs clearance, reducing unit customs clearance costs by 10%-20%.