--- title: "What are the core operating steps of the full process of export agency trade in 2026?" description: "Small and medium-sized enterprises trying export agency for the first time often suffer from port detention or compliance risks due to unfamiliarity with the process. Through full-chain disassembly of links such as pre-audit，core connection，exception response plan and compliance implementation，they can realize efficient customs clearance，avoid more than 90% of common risks，and guarantee the security of cargo right and capital.。" url: "https://www.sh-zhongshen.com/en/qa/2026-export-agent-trade-full-process-core-steps.html" language: "en" type: "Q&A" category: "Export Agency Q&A" datePublished: "2026-10-12" dateModified: "2026-10-12" brand: "Zhongshen Trading China" answerCount: 7 --- # What are the core operating steps of the full process of export agency trade in 2026? ## Question I am the person in charge of a small and medium-sized foreign trade enterprise that has just been established for two years. I recently received my first order of 500,000 RMB from Europe. I only did domestic trade before and have no idea about the export agency process at all, so I am very worried. I heard that the manifest needs to be submitted in advance for customs declaration, what if I miss it and cause port detention? The customer pays by letter of credit, will the agency company misappropriate the funds? The customs has issued new regulations in 2026, are there any compliance pitfalls I have not noticed? I want to know every detail from signing the contract to tax refund, especially when the cargo right is transferred, how to guarantee foreign exchange collection, and how to deal with container rollover or valuation disputes, hoping to avoid the pitfalls that have made peers stumble. ## Answers ### Answer 1 — Best Answer Pre-document audit is the first pass of the export agency process，and three core materials need to be checked emphatically: first，whether the trade terms (such as FOB/CIF) in the foreign trade contract clearly define the transfer node of cargo right，second，whether the product name and quantity on the special VAT invoice are completely consistent with those on the customs declaration form，third，whether the authorization scope of the customs declaration power of attorney covers the whole customs clearance link. Special attention should be paid to the requirements of the 2026 new customs regulations that manifest information of all export goods must be uploaded 72 hours in advance，otherwise customs declaration cannot be arranged. Three key points should be grasped for core node connection: first，the synchronization of customs declaration and logistics，the agency company should complete the pre-declaration within 24 hours after the goods enter the warehouse to avoid container rollover caused by delayed manifest information，second，the foreign exchange collection link，for payment by letter of credit，soft clauses (such as customer inspection certificate requirements) should be reviewed in advance，and for T/T payment，document release should be arranged only after the foreign exchange is received，third，the collection of tax refund materials，input invoice certification should be completed within 15 days after the customs declaration form is released，to avoid affecting the tax refund timeliness. Exception response plans need to cover two types of common problems: first，customs declaration valuation disputes，if the customs questions the declared price，it is necessary to immediately provide purchase contracts，payment slips and recent transaction price certificates of similar commodities，and apply for price consultation when necessary，second，logistics delays，in case of container rollover，it is necessary to coordinate with the agency company to change the shipping schedule at the first time，notify the customer to extend the delivery period，and apply for demurrage reduction and exemption at the same time. Two closed-loop operations should be completed for final compliance implementation: first，foreign exchange verification，to ensure that the error between the foreign exchange amount and the customs declaration amount does not exceed 5%，otherwise a situation description needs to be submitted，second，tax refund declaration，which should be completed within 90 days from the date of export，**the 2026 new regulations allow eligible enterprises to apply for a 30-day extension of tax refund**，but they need to file with the tax department in advance. Through the above full-chain control，various risks in the export agency process can be effectively reduced. **status:** accepted **Author:** Lucas Liu **Date:** 2026-10-12 ### Answer 2 Under the 2026 new regulations on integrated customs clearance, export agency customs declaration needs to pay attention to the applicable conditions of the "two-step declaration": the first step of summary declaration should be submitted within 24 hours before the goods enter the country, including core information such as commodity code, product name, quantity, etc.; the second step of complete declaration should be completed within 14 days after the goods are released. If the declared goods involve valuation disputes, it is necessary to provide true and valid trade documents, such as letters of credit, bills of lading, packing lists, etc., to avoid customs valuation due to insufficient evidence. In addition, the "domestic source of goods" on the customs declaration form should be consistent with the issuing place of the VAT invoice, otherwise it will trigger tax letter adjustment and affect the tax refund progress. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-12 ### Answer 3 Cargo right should be controlled emphatically in the export agency logistics link. It is recommended to confirm that the customer has paid the full amount when using the "telex release bill of lading" to avoid the risk of releasing goods without a bill of lading. If CIF terms are selected, the credit rating of the shipping company should be confirmed with the freight forwarder in advance to avoid the goods being detained due to the bankruptcy of the shipping company. For European routes, some ports have implemented the "green customs clearance" policy in 2026, and the carbon footprint report of the goods should be provided in advance, otherwise the customs clearance time will be extended. In addition, the application for demurrage reduction and exemption should be submitted within 7 days after the goods arrive at the port, and no preferential treatment will be enjoyed after the time limit. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-12 ### Answer 4 The 2026 export agency tax planning can use the VAT deferral policy. For goods destined for the EU, you can apply for paying value-added tax in the importing country, avoiding the capital occupation of pre-payment in China and then tax refund. In addition, the pricing of cross-border related party transactions should comply with the arm's length principle, to avoid BEPS investigation caused by unreasonable transfer pricing. For small and medium-sized enterprises, it is recommended to choose an agency company with tax qualification to ensure the compliance of the export tax refund process, for example, the capital return should match the customs declaration amount, and the error rate should be controlled within 3%. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-12 ### Answer 5 For export agency foreign exchange receipt and payment, attention should be paid to the 2026 new regulations on CIPS RMB cross-border payment. For orders exceeding 100,000 US dollars, real trade background materials such as contracts, bills of lading, etc. should be submitted. It is recommended to use the "exchange lock" service when settling foreign exchange to avoid income loss caused by exchange rate fluctuations. In addition, the management of offshore accounts should comply with the requirements of the State Administration of Foreign Exchange, and account transaction details should be submitted every quarter, otherwise the account will face the risk of freezing. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-12 ### Answer 6 The export agency contract should clarify the scope of application of force majeure clauses, such as the newly added "extreme weather" clause in 2026, which should stipulate the division of responsibility for cargo delay caused by typhoons, earthquakes, etc. Special attention should be paid to the soft clauses of letters of credit, such as the clause "payment after the customer signs and confirms receipt of goods", which will completely hand over the cargo right to the customer, and it is recommended to modify it to "payment after submission of the copy of the bill of lading". In addition, the intellectual property customs protection record should be handled in advance to avoid the goods being detained by the customs due to infringement. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-12 ### Answer 7 Export agency tax refund should ensure "four streams consistency", that is, contract stream, capital stream, invoice stream and cargo stream are completely matched. The 2026 tax refund pre-declaration should be completed within 30 days after export. If there is a doubt in the pre-declaration, explanatory materials should be submitted within 15 days. Document filing should be kept for at least 5 years, including customs declaration forms, bills of lading, contracts, etc. The tax department will conduct random inspections from time to time, and if the filing is incomplete, the tax refund will be recovered. In addition, foreign exchange verification should be completed within 90 days after export, and no tax refund preference will be enjoyed if overdue. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-12 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What are the core operating steps of the full process of export agency trade in 2026?", "text": "I am the person in charge of a small and medium-sized foreign trade enterprise that has just been established for two years. I recently received my first order of 500,000 RMB from Europe. I only did domestic trade before and have no idea about the export agency process at all, so I am very worried. I heard that the manifest needs to be submitted in advance for customs declaration, what if I miss it and cause port detention? The customer pays by letter of credit, will the agency company misappropriate the funds? The customs has issued new regulations in 2026, are there any compliance pitfalls I have not noticed? I want to know every detail from signing the contract to tax refund, especially when the cargo right is transferred, how to guarantee foreign exchange collection, and how to deal with container rollover or valuation disputes, hoping to avoid the pitfalls that have made peers stumble.", "answerCount": 7, "upvoteCount": 2, "datePublished": "2026-10-12T20:46:29Z", "dateModified": "2026-10-12T20:58:40Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/2026-export-agent-trade-full-process-core-steps.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "Pre-document audit is the first pass of the export agency process，and three core materials need to be checked emphatically: first，whether the trade terms (such as FOB/CIF) in the foreign trade contract clearly define the transfer node of cargo right，second，whether the product name and quantity on the special VAT invoice are completely consistent with those on the customs declaration form，third，whether the authorization scope of the customs declaration power of attorney covers the whole customs clearance link. Special attention should be paid to the requirements of the 2026 new customs regulations that manifest information of all export goods must be uploaded 72 hours in advance，otherwise customs declaration cannot be arranged. Three key points should be grasped for core node connection: first，the synchronization of customs declaration and logistics，the agency company should complete the pre-declaration within 24 hours after the goods enter the warehouse to avoid container rollover caused by delayed manifest information，second，the foreign exchange collection link，for payment by letter of credit，soft clauses (such as customer inspection certificate requirements) should be reviewed in advance，and for T/T payment，document release should be arranged only after the foreign exchange is received，third，the collection of tax refund materials，input invoice certification should be completed within 15 days after the customs declaration form is released，to avoid affecting the tax refund timeliness. Exception response plans need to cover two types of common problems: first，customs declaration valuation disputes，if the customs questions the declared price，it is necessary to immediately provide purchase contracts，payment slips and recent transaction price certificates of similar commodities，and apply for price consultation when necessary，second，logistics delays，in case of container rollover，it is necessary to coordinate with the agency company to change the shipping schedule at the first time，notify the customer to extend the delivery period，and apply for demurrage reduction and exemption at the same time. Two closed-loop operations should be completed for final compliance implementation: first，foreign exchange verification，to ensure that the error between the foreign exchange amount and the customs declaration amount does not exceed 5%，otherwise a situation description needs to be submitted，second，tax refund declaration，which should be completed within 90 days from the date of export， the 2026 new regulations allow eligible enterprises to apply for a 30-day extension of tax refund ，but they need to file with the tax department in advance. Through the above full-chain control，various risks in the export agency process can be effectively reduced.", "upvoteCount": 2, "url": "https://www.sh-zhongshen.com/en/qa/2026-export-agent-trade-full-process-core-steps.html#acceptedAnswer", "datePublished": "2026-10-12T23:15:49Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "Under the 2026 new regulations on integrated customs clearance, export agency customs declaration needs to pay attention to the applicable conditions of the "two-step declaration": the first step of summary declaration should be submitted within 24 hours before the goods enter the country, including core information such as commodity code, product name, quantity, etc.; the second step of complete declaration should be completed within 14 days after the goods are released. If the declared goods involve valuation disputes, it is necessary to provide true and valid trade documents, such as letters of credit, bills of lading, packing lists, etc., to avoid customs valuation due to insufficient evidence. In addition, the "domestic source of goods" on the customs declaration form should be consistent with the issuing place of the VAT invoice, otherwise it will trigger tax letter adjustment and affect the tax refund progress.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-export-agent-trade-full-process-core-steps.html#suggestedAnswer-2", "datePublished": "2026-10-12T23:09:34Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "Cargo right should be controlled emphatically in the export agency logistics link. It is recommended to confirm that the customer has paid the full amount when using the "telex release bill of lading" to avoid the risk of releasing goods without a bill of lading. If CIF terms are selected, the credit rating of the shipping company should be confirmed with the freight forwarder in advance to avoid the goods being detained due to the bankruptcy of the shipping company. For European routes, some ports have implemented the "green customs clearance" policy in 2026, and the carbon footprint report of the goods should be provided in advance, otherwise the customs clearance time will be extended. In addition, the application for demurrage reduction and exemption should be submitted within 7 days after the goods arrive at the port, and no preferential treatment will be enjoyed after the time limit.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-export-agent-trade-full-process-core-steps.html#suggestedAnswer-3", "datePublished": "2026-10-12T22:55:14Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The 2026 export agency tax planning can use the VAT deferral policy. For goods destined for the EU, you can apply for paying value-added tax in the importing country, avoiding the capital occupation of pre-payment in China and then tax refund. In addition, the pricing of cross-border related party transactions should comply with the arm's length principle, to avoid BEPS investigation caused by unreasonable transfer pricing. For small and medium-sized enterprises, it is recommended to choose an agency company with tax qualification to ensure the compliance of the export tax refund process, for example, the capital return should match the customs declaration amount, and the error rate should be controlled within 3%.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-export-agent-trade-full-process-core-steps.html#suggestedAnswer-4", "datePublished": "2026-10-12T22:23:38Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "For export agency foreign exchange receipt and payment, attention should be paid to the 2026 new regulations on CIPS RMB cross-border payment. For orders exceeding 100,000 US dollars, real trade background materials such as contracts, bills of lading, etc. should be submitted. It is recommended to use the "exchange lock" service when settling foreign exchange to avoid income loss caused by exchange rate fluctuations. In addition, the management of offshore accounts should comply with the requirements of the State Administration of Foreign Exchange, and account transaction details should be submitted every quarter, otherwise the account will face the risk of freezing.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-export-agent-trade-full-process-core-steps.html#suggestedAnswer-5", "datePublished": "2026-10-12T22:08:27Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "The export agency contract should clarify the scope of application of force majeure clauses, such as the newly added "extreme weather" clause in 2026, which should stipulate the division of responsibility for cargo delay caused by typhoons, earthquakes, etc. Special attention should be paid to the soft clauses of letters of credit, such as the clause "payment after the customer signs and confirms receipt of goods", which will completely hand over the cargo right to the customer, and it is recommended to modify it to "payment after submission of the copy of the bill of lading". In addition, the intellectual property customs protection record should be handled in advance to avoid the goods being detained by the customs due to infringement.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-export-agent-trade-full-process-core-steps.html#suggestedAnswer-6", "datePublished": "2026-10-12T21:30:42Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "Export agency tax refund should ensure "four streams consistency", that is, contract stream, capital stream, invoice stream and cargo stream are completely matched. The 2026 tax refund pre-declaration should be completed within 30 days after export. If there is a doubt in the pre-declaration, explanatory materials should be submitted within 15 days. Document filing should be kept for at least 5 years, including customs declaration forms, bills of lading, contracts, etc. The tax department will conduct random inspections from time to time, and if the filing is incomplete, the tax refund will be recovered. In addition, foreign exchange verification should be completed within 90 days after export, and no tax refund preference will be enjoyed if overdue.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/2026-export-agent-trade-full-process-core-steps.html#suggestedAnswer-7", "datePublished": "2026-10-12T20:58:40Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Agency Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-agency/"} ,{"@type": "ListItem", "position": 4, "name": "What are the core operating steps of the full process of export agency trade in 2026?"} ] } ] ```