---
title: "What Are the Key Points to Note in the Entire Process of Base Paper Export Agency?"
description: "Base paper manufacturers who attempt export agency for the first time often face problems such as unclear procedures，high customs inspection risks，and delayed tax refunds. Zhongshen provides a full-chain breakdown of the base paper export agency process，covering document review，logistics coordination，tax refund compliance and other links，offering emergency response plans and compliance implementation support to help enterprises reduce operational risks and improve export efficiency.。"
url: "https://www.sh-zhongshen.com/en/qa/base-paper-export-agent-full-process-key-points.html"
language: "en"
type: "Q&A"
category: "Export Agency Q&A"
datePublished: "2026-05-16"
dateModified: "2026-05-16"
brand: "Zhongshen Trading China"
answerCount: 9
---

# What Are the Key Points to Note in the Entire Process of Base Paper Export Agency?

## Question

 As the person in charge of a base paper manufacturer, I recently received an order from Southeast Asia and am trying export for the first time with no experience at all. I heard that the export agency process is complicated, involving many links such as customs declaration, logistics and tax refunds, and I am afraid that mistakes will cause cargo detention at the port or failure to get tax refunds. Our base paper is general cargo, but I don't know if there are any special requirements for packaging and documents? The customer requires payment by letter of credit, can the agency company help handle this? In addition, what materials need to be prepared for export tax refund, and how long will it take to receive the refund? I hope to learn in detail about the specific operation steps and risk points of base paper export agency. 

## Answers
                            
### Answer 1 — Best Answer

The full-link operation of base paper export agency should start with pre-document review. First，confirm the accuracy of the HS code. Base paper under item 4802 needs to be distinguished by subcategories such as bleached/unbleached，softwood/hardwood，etc. Incorrect HS code may lead to tax rate differences or inspection risks. At the same time，commercial invoices and packing lists need to clearly indicate parameters such as grammage，width，and material，avoiding vague descriptions.

In terms of core node coordination，optimize the packing plan in the logistics link: base paper is light and bulky cargo，so it is recommended to use high-cube containers for loading，and use stretch film + corrugated paper to reinforce to prevent extrusion deformation. Declare customs declaration 24 hours in advance. If inspected upon customs control，cooperate to provide quality inspection reports and MSDS (if applicable). For the tax refund link，ensure the **consistency of four flows** (contract，invoice，logistics，funds)，and keep document records for at least 5 years.

Emergency response plans should cover common problems: apply for an extension of the free detention period in time when cargo is detained at the port (usually 7 days for Southeast Asia routes)，correct and re-submit documents within the time limit specified by the customs if there are errors in the documents. For payment by letter of credit，review soft clauses，such as "bill of lading signed by the buyer's designated person"，which need to be excluded in advance.

Two points need to be noted for final compliance implementation: receive and remit funds through the agency's foreign exchange account，with the deviation between the received amount and the customs declaration form not exceeding 5%，the tax refund declaration must be completed within **90 days** after the goods depart，otherwise the qualification will be affected. Following these steps can effectively reduce operational risks and ensure smooth base paper export.

**status:** accepted
**Author:** Grace Wang
**Date:** 2026-05-16

### Answer 2

Accuracy of the HS code is a key focus for base paper export agency customs declaration. Base paper under item 4802 needs to be distinguished by subcategories such as bleached and unbleached, softwood and hardwood, etc. Incorrect HS code may lead to tax rate differences or inspection risks.

The "goods description" on the customs declaration form needs to clearly include parameters such as grammage, width, and material, avoiding vague descriptions. In case of price review disputes, provide value proof materials such as purchase contracts and VAT invoices to ensure consistency with the customs declaration form.。

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-05-16

### Answer 3

Base paper is light and bulky cargo, so optimize the packing plan in the logistics link to reduce costs. It is recommended to use high-cube containers for loading, and plan the stacking method reasonably to avoid extrusion deformation.

Pay attention to the free detention period policy of shipping companies, usually 7 days for Southeast Asia routes. Apply for an extension in advance if delivery delay is expected. Confirm that the consignee on the bill of lading is the designated entity of the agency to avoid loss of cargo rights.。

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-05-16

### Answer 4

Base paper export tax refund requires that the three documents of "export customs declaration form, special VAT invoice, and foreign exchange receipt voucher" are complete. Manufacturing enterprises enjoy the exemption, credit and refund policy, while trading enterprises get tax refunds according to the purchase amount.

Note that the tax refund rate for base paper remains 13% in 2026. The tax refund declaration must be completed from the month after the goods are exported until April 30 of the following year, and no declaration is allowed after the deadline.。

**status:** suggested
**Author:** Eric Zhou
**Date:** 2026-05-16

### Answer 5

Payment and settlement for base paper export agency must be conducted through the agency's foreign exchange account. For payment by letter of credit, review soft clauses (such as "the bill of lading shall be signed by the buyer's designated person").

For telegraphic transfer, the deviation between the received amount and the customs declaration form shall not exceed 5%, and complete foreign exchange declaration within 30 days after the goods are exported to avoid affecting tax refunds.。

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-05-16

### Answer 6

The base paper export agency contract shall clearly define the rights and obligations of both parties, especially the agency fees, cargo ownership, and risk transfer clauses.

Exclude soft clauses such as "inspection certificate issued by the buyer" in the letter of credit to prevent non-negotiability. For branded base paper, apply for customs protection filing of intellectual property rights to avoid seizure due to infringement.。

**status:** suggested
**Author:** Cindy Chen
**Date:** 2026-05-16

### Answer 7

During customs inspection of base paper, the customs pays attention to the consistency between the goods and the documents, including packaging, marks, quantity, etc. Prepare quality inspection reports and packing lists in advance to cooperate with the container unloading inspection. Replace damaged packaging in time and re-seal the container, use anti-counterfeit seals approved by the customs to avoid tampering.。

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-05-16

### Answer 8

The key check of base paper tax refund audit is the consistency of four flows, that is, the matching of contract, invoice, logistics and capital flow. The issuing date of the VAT invoice shall be before the export date, and the amount shall be consistent with the customs declaration form.

Document records include customs declaration forms, bills of lading, contracts, etc., which shall be kept for 5 years and provided at any time during the audit.。

**status:** suggested
**Author:** Victor Sun
**Date:** 2026-05-16

### Answer 9

Base paper export supply chain planning needs to consider the linkage between inventory and orders, adopt the JIT model to reduce overstock.

Use CIF terms to transfer logistics risks, and confirm the reliability of the agency's logistics partners. Optimize transportation routes (direct shipping instead of transshipment) to shorten delivery time and improve customer satisfaction.。

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-05-16

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