--- title: "What compliance processes and standardized accounting treatment standards must import agency enterprises follow when keeping accounts?" description: "The financial head of an industry and trade enterprise that has just transformed into import agency business lacks cross-border accounting experience，and mixed accounting has led to questions about the compliance of foreign exchange receipt and payment. They are also worried about problems such as port detention and tax inspection caused by compliance risks. It is necessary to promote work from three dimensions: pre-document review，accounting split at core nodes，and abnormal contingency plan for..." url: "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html" language: "en" type: "Q&A" category: "Import Agency Q&A" datePublished: "2026-09-29" dateModified: "2026-09-29" brand: "Zhongshen Trading China" answerCount: 8 --- # What compliance processes and standardized accounting treatment standards must import agency enterprises follow when keeping accounts? ## Question I am the financial head of a small and medium-sized industry and trade enterprise in Shanghai that has just transformed into import agency business. I have recently taken over three agency orders for precision instruments imported from the European Union. I only handled domestic trade accounting before, so I have no clue at all. Last week, I mixed the tariff and value-added tax advanced by our company with the payment for goods from the entrusting party in accounting, which led to the bank's questioning of the compliance of foreign exchange receipt and payment, and almost affected foreign exchange settlement. Yesterday I heard that a peer got into trouble with tax inspection due to non-compliant import agency accounting, which also led to cargo detention at the port and incurred tens of thousands of yuan in port detention fees. I am so anxious that I can't even eat now. I would like to ask about the full-chain compliance process of import agency accounting, cost accounting split methods, and how to avoid these annoying compliance risks, especially whether there are special operation details for Shanghai Port? ## Answers ### Answer 1 — Best Answer First of all，it is necessary to complete the refined review of pre-documents，focusing on checking core documents such as the entrusted agency agreement (which needs to clarify the rights and responsibilities of both parties and cost sharing ratio)，import customs declaration，tariff and value-added tax payment receipts，bank slips，etc。to ensure **consistency of goods，documents and funds in document information**. Especially for goods imported through Shanghai Port，it is necessary to additionally check the matching degree between manifest information and customs declaration to avoid system early warning caused by data inconsistency. It is necessary to complete accounting split and connection at core nodes: the tariff and value-added tax advanced by our company shall be recorded in "Other Receivables - Entrusting Party"，the agency service fee paid by the entrusting party shall be recorded in "Main Business Income"，and the payment for goods shall be hedged through "Accounts Payable - Overseas Suppliers" and "Accounts Receivable - Entrusting Party"，mixed accounting is prohibited. In the foreign exchange receipt and payment link，the transaction nature of import agency shall be marked separately，and the entrusted agency agreement shall be submitted to the bank as supporting evidence to avoid compliance doubts. Abnormal contingency plans shall be formulated in advance: if document information is inconsistent，an application for document amendment shall be submitted within 3 working days after the issuance of the customs declaration at Shanghai Port，if tax early warning is triggered by accounting problems，the document chain with three-flow consistency shall be sorted out immediately for verification. When implementing the final scheme，the accounting ledger of import agency shall be cross-checked with customs declarations and payment receipts on a monthly basis to ensure that each transaction is traceable and a compliance closed loop is realized. **status:** accepted **Author:** Eric Zhou **Date:** 2026-09-29 ### Answer 2 When keeping accounts for import agency, it is necessary to focus on the marking of the "trade mode" column on the customs declaration. If "import agency" is mistakenly filled in as "general trade", it will directly lead to wrong accounting caliber and trigger customs valuation disputes. After the implementation of integrated customs clearance at Shanghai Port, the electronic data of customs declarations will be synchronized to the tax and banking systems. If the accounting is inconsistent with the trade mode indicated on the customs declaration, it will be automatically marked as high risk by the system. It is necessary to confirm the trade mode with the entrusting party before customs declaration, and classify accounts strictly according to the trade mode marked on the customs declaration during accounting. If it is found that the customs declaration is filled in incorrectly, an application for deleting and re-submitting the declaration shall be submitted within 10 working days after the issuance of the customs declaration to avoid subsequent problems such as pending accounts and delayed declaration. At the same time, it is necessary to establish a one-to-one corresponding ledger between customs declarations and accounting vouchers, and the copy of the customs declaration for each import agency business shall be attached to the accounting voucher to form a logical closed loop. **status:** suggested **Author:** Victor Sun **Date:** 2026-09-29 ### Answer 3 When keeping accounts for import agency, logistics costs shall be accounted for separately from cargo value and taxes, especially container detention fees, storage fees and other charges at Shanghai Port. If they are mixed into the cargo value for accounting, it will lead to falsely high costs and may also affect the cost sharing of the entrusting party. When logistics costs are incurred, formal invoices issued by shipping companies or freight forwarders shall be obtained in time, clearly marked with the corresponding import bill of lading number, and recorded in "Other Receivables - Entrusting Party (Logistics Fees)" to avoid confusion with agency service fees. If logistics costs are not recovered from the entrusting party in time due to delayed accounting, a separate port detention fee early warning ledger shall be established, the logistics cost bill shall be checked within 7 days after the goods arrive at the port, and the payment time shall be confirmed with the entrusting party in advance to avoid additional container detention fees and storage fees. In addition, a copy of the endorsement shall be retained when the bill of lading is endorsed and transferred, and attached to the accounting voucher as proof of cargo right transfer. **status:** suggested **Author:** Grace Wang **Date:** 2026-09-29 ### Answer 4 When keeping accounts for import agency enterprises, it is necessary to accurately distinguish between deductible and non-deductible taxes. In view of the VAT deferral policy at Shanghai Port, if the entrusting party meets the application conditions for VAT deferral, the import value-added tax shall not be recorded in "Taxes Payable - Value-Added Tax Payable (Input Tax)" during accounting, but the deferred value-added tax amount shall be recorded in "Other Receivables - Entrusting Party", and accounting write-off shall be carried out after the entrusting party completes the value-added tax declaration. It is necessary to avoid mixing the value-added tax of agency service fees with import value-added tax for deduction, otherwise it will trigger the abnormal input tax early warning of the tax system. At the same time, attention shall be paid to relevant provisions on BEPS. The pricing of related party transactions for import agency shall comply with the arm's length principle. The accounting data of related party transactions shall be compared with customs declaration data on a monthly basis to ensure reasonable pricing and avoid special tax adjustment by the tax authorities. **status:** suggested **Author:** Evelyn Li **Date:** 2026-09-29 ### Answer 5 When keeping accounts for import agency, it is necessary to ensure that foreign exchange receipt and payment are completely consistent with accounting data. When using CIPS for RMB cross-border payment in Shanghai, it is necessary to clearly mark "Import Agency Payment (Bill of Lading No.: XXX)" in the payment remark column to avoid being judged as a suspicious transaction by the bank. During accounting, each bank slip of foreign exchange receipt and payment shall be bound with the corresponding entrusted agency agreement and customs declaration to form a compliance chain of "document - fund - account". If there is a delay in foreign exchange receipt, it shall be marked as "Foreign Exchange to Be Received" in the accounts, and the explanation document for delayed foreign exchange receipt shall be submitted to the bank in time to avoid being included in the key monitoring list of foreign exchange administration. In addition, foreign exchange receipt and payment for import agency in offshore accounts shall be accounted for separately, and mixing with domestic trade foreign exchange receipt and payment is prohibited. The accounting data of offshore accounts shall be checked with the monitoring data of the State Administration of Foreign Exchange on a monthly basis to ensure compliance. **status:** suggested **Author:** Andy Guo **Date:** 2026-09-29 ### Answer 6 When keeping accounts for import agency, the entrusted agency agreement shall be taken as the core basis. The agreement shall clearly stipulate details such as cost sharing, goods payment, tax bearing, etc. If the agreement terms are vague, it will lead to no basis for accounting, and even trigger contract disputes. When hearing import agency contract disputes, courts in Shanghai will focus on checking the consistency between accounting vouchers and the agreement. If the accounting is inconsistent with the agreement, the enterprise may face the risk of losing the lawsuit. Before accounting, the terms of the entrusted agency agreement shall be carefully reviewed to ensure that the agreement clearly indicates the amount and payment time of the agency service fee, as well as the sharing method of advanced expenses such as tariff, value-added tax and logistics fees. If the entrusting party fails to pay the fees according to the agreement, bad debt provisions shall be accrued in the accounts, and collection vouchers shall be retained as the basis for subsequent legal rights protection. **status:** suggested **Author:** Kevin Lin **Date:** 2026-09-29 ### Answer 7 When keeping accounts for import agency, expenses incurred from on-site inspection shall be accounted for separately. On-site inspection fees, inspection and appraisal fees and other charges at Shanghai Port shall require formal fee receipts issued by the customs, marked with the corresponding customs declaration number, and recorded in "Other Receivables - Entrusting Party (Inspection Fees)" to avoid confusion with agency service fees. If rectification fees and return freight are incurred due to unqualified goods inspection, they shall be listed separately in the accounts, and documents such as customs inspection notice and rectification certificate shall be retained as the basis for recourse to the entrusting party. It should be noted that if the inspection finds that the goods are inconsistent with the customs declaration, resulting in customs fines, the fines shall be recorded in "Non-operating Expenses" in accounting, and shall not be recovered from the entrusting party. At the same time, the corresponding accounting data shall be adjusted to avoid inconsistency between accounts and actual transactions due to fines, which may trigger subsequent compliance inspections. **status:** suggested **Author:** Lucas Liu **Date:** 2026-09-29 ### Answer 8 When keeping accounts for import agency, cost actuarial calculation shall be carried out in combination with the supply chain structure. For multimodal transport import agency business at Shanghai Port, sea freight, land freight, storage fees and other charges shall be split and accounted for according to different supply chain nodes, so as to avoid overall inclusion in costs leading to distorted cost accounting. A cost actuarial model shall be established to record the cargo value, taxes, logistics fees and agency service fees of each import agency business into the corresponding cost accounts respectively, and supply chain cost analysis shall be carried out on a monthly basis to optimize the cost structure. If CIF trade terms are adopted, the insurance premium shall be accounted for separately and recorded in "Other Receivables - Entrusting Party (Insurance Premium)". If FOB trade terms are adopted, the sea freight shall be listed separately to ensure that the accounting is consistent with the provisions of the trade terms. At the same time, inventory data shall be linked with accounting data to avoid inconsistency between accounts and actual inventory. **status:** suggested **Author:** Cindy Chen **Date:** 2026-09-29 ## Related Categories - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-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 compliance processes and standardized accounting treatment standards must import agency enterprises follow when keeping accounts?", "text": "I am the financial head of a small and medium-sized industry and trade enterprise in Shanghai that has just transformed into import agency business. I have recently taken over three agency orders for precision instruments imported from the European Union. I only handled domestic trade accounting before, so I have no clue at all. Last week, I mixed the tariff and value-added tax advanced by our company with the payment for goods from the entrusting party in accounting, which led to the bank's questioning of the compliance of foreign exchange receipt and payment, and almost affected foreign exchange settlement. Yesterday I heard that a peer got into trouble with tax inspection due to non-compliant import agency accounting, which also led to cargo detention at the port and incurred tens of thousands of yuan in port detention fees. I am so anxious that I can't even eat now. I would like to ask about the full-chain compliance process of import agency accounting, cost accounting split methods, and how to avoid these annoying compliance risks, especially whether there are special operation details for Shanghai Port?", "answerCount": 8, "upvoteCount": 7, "datePublished": "2026-09-29T20:56:54Z", "dateModified": "2026-09-29T21:15:34Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，it is necessary to complete the refined review of pre-documents，focusing on checking core documents such as the entrusted agency agreement (which needs to clarify the rights and responsibilities of both parties and cost sharing ratio)，import customs declaration，tariff and value-added tax payment receipts，bank slips，etc。to ensure consistency of goods，documents and funds in document information . Especially for goods imported through Shanghai Port，it is necessary to additionally check the matching degree between manifest information and customs declaration to avoid system early warning caused by data inconsistency. It is necessary to complete accounting split and connection at core nodes: the tariff and value-added tax advanced by our company shall be recorded in "Other Receivables - Entrusting Party"，the agency service fee paid by the entrusting party shall be recorded in "Main Business Income"，and the payment for goods shall be hedged through "Accounts Payable - Overseas Suppliers" and "Accounts Receivable - Entrusting Party"，mixed accounting is prohibited. In the foreign exchange receipt and payment link，the transaction nature of import agency shall be marked separately，and the entrusted agency agreement shall be submitted to the bank as supporting evidence to avoid compliance doubts. Abnormal contingency plans shall be formulated in advance: if document information is inconsistent，an application for document amendment shall be submitted within 3 working days after the issuance of the customs declaration at Shanghai Port，if tax early warning is triggered by accounting problems，the document chain with three-flow consistency shall be sorted out immediately for verification. When implementing the final scheme，the accounting ledger of import agency shall be cross-checked with customs declarations and payment receipts on a monthly basis to ensure that each transaction is traceable and a compliance closed loop is realized.", "upvoteCount": 7, "url": "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html#acceptedAnswer", "datePublished": "2026-09-29T22:46:18Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "When keeping accounts for import agency, it is necessary to focus on the marking of the "trade mode" column on the customs declaration. If "import agency" is mistakenly filled in as "general trade", it will directly lead to wrong accounting caliber and trigger customs valuation disputes. After the implementation of integrated customs clearance at Shanghai Port, the electronic data of customs declarations will be synchronized to the tax and banking systems. If the accounting is inconsistent with the trade mode indicated on the customs declaration, it will be automatically marked as high risk by the system. It is necessary to confirm the trade mode with the entrusting party before customs declaration, and classify accounts strictly according to the trade mode marked on the customs declaration during accounting. If it is found that the customs declaration is filled in incorrectly, an application for deleting and re-submitting the declaration shall be submitted within 10 working days after the issuance of the customs declaration to avoid subsequent problems such as pending accounts and delayed declaration. At the same time, it is necessary to establish a one-to-one corresponding ledger between customs declarations and accounting vouchers, and the copy of the customs declaration for each import agency business shall be attached to the accounting voucher to form a logical closed loop.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html#suggestedAnswer-2", "datePublished": "2026-09-29T22:43:58Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "When keeping accounts for import agency, logistics costs shall be accounted for separately from cargo value and taxes, especially container detention fees, storage fees and other charges at Shanghai Port. If they are mixed into the cargo value for accounting, it will lead to falsely high costs and may also affect the cost sharing of the entrusting party. When logistics costs are incurred, formal invoices issued by shipping companies or freight forwarders shall be obtained in time, clearly marked with the corresponding import bill of lading number, and recorded in "Other Receivables - Entrusting Party (Logistics Fees)" to avoid confusion with agency service fees. If logistics costs are not recovered from the entrusting party in time due to delayed accounting, a separate port detention fee early warning ledger shall be established, the logistics cost bill shall be checked within 7 days after the goods arrive at the port, and the payment time shall be confirmed with the entrusting party in advance to avoid additional container detention fees and storage fees. In addition, a copy of the endorsement shall be retained when the bill of lading is endorsed and transferred, and attached to the accounting voucher as proof of cargo right transfer.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html#suggestedAnswer-3", "datePublished": "2026-09-29T21:57:12Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "When keeping accounts for import agency enterprises, it is necessary to accurately distinguish between deductible and non-deductible taxes. In view of the VAT deferral policy at Shanghai Port, if the entrusting party meets the application conditions for VAT deferral, the import value-added tax shall not be recorded in "Taxes Payable - Value-Added Tax Payable (Input Tax)" during accounting, but the deferred value-added tax amount shall be recorded in "Other Receivables - Entrusting Party", and accounting write-off shall be carried out after the entrusting party completes the value-added tax declaration. It is necessary to avoid mixing the value-added tax of agency service fees with import value-added tax for deduction, otherwise it will trigger the abnormal input tax early warning of the tax system. At the same time, attention shall be paid to relevant provisions on BEPS. The pricing of related party transactions for import agency shall comply with the arm's length principle. The accounting data of related party transactions shall be compared with customs declaration data on a monthly basis to ensure reasonable pricing and avoid special tax adjustment by the tax authorities.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html#suggestedAnswer-4", "datePublished": "2026-09-29T21:42:04Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "When keeping accounts for import agency, it is necessary to ensure that foreign exchange receipt and payment are completely consistent with accounting data. When using CIPS for RMB cross-border payment in Shanghai, it is necessary to clearly mark "Import Agency Payment (Bill of Lading No.: XXX)" in the payment remark column to avoid being judged as a suspicious transaction by the bank. During accounting, each bank slip of foreign exchange receipt and payment shall be bound with the corresponding entrusted agency agreement and customs declaration to form a compliance chain of "document - fund - account". If there is a delay in foreign exchange receipt, it shall be marked as "Foreign Exchange to Be Received" in the accounts, and the explanation document for delayed foreign exchange receipt shall be submitted to the bank in time to avoid being included in the key monitoring list of foreign exchange administration. In addition, foreign exchange receipt and payment for import agency in offshore accounts shall be accounted for separately, and mixing with domestic trade foreign exchange receipt and payment is prohibited. The accounting data of offshore accounts shall be checked with the monitoring data of the State Administration of Foreign Exchange on a monthly basis to ensure compliance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html#suggestedAnswer-5", "datePublished": "2026-09-29T21:39:43Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "When keeping accounts for import agency, the entrusted agency agreement shall be taken as the core basis. The agreement shall clearly stipulate details such as cost sharing, goods payment, tax bearing, etc. If the agreement terms are vague, it will lead to no basis for accounting, and even trigger contract disputes. When hearing import agency contract disputes, courts in Shanghai will focus on checking the consistency between accounting vouchers and the agreement. If the accounting is inconsistent with the agreement, the enterprise may face the risk of losing the lawsuit. Before accounting, the terms of the entrusted agency agreement shall be carefully reviewed to ensure that the agreement clearly indicates the amount and payment time of the agency service fee, as well as the sharing method of advanced expenses such as tariff, value-added tax and logistics fees. If the entrusting party fails to pay the fees according to the agreement, bad debt provisions shall be accrued in the accounts, and collection vouchers shall be retained as the basis for subsequent legal rights protection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html#suggestedAnswer-6", "datePublished": "2026-09-29T21:38:20Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "When keeping accounts for import agency, expenses incurred from on-site inspection shall be accounted for separately. On-site inspection fees, inspection and appraisal fees and other charges at Shanghai Port shall require formal fee receipts issued by the customs, marked with the corresponding customs declaration number, and recorded in "Other Receivables - Entrusting Party (Inspection Fees)" to avoid confusion with agency service fees. If rectification fees and return freight are incurred due to unqualified goods inspection, they shall be listed separately in the accounts, and documents such as customs inspection notice and rectification certificate shall be retained as the basis for recourse to the entrusting party. It should be noted that if the inspection finds that the goods are inconsistent with the customs declaration, resulting in customs fines, the fines shall be recorded in "Non-operating Expenses" in accounting, and shall not be recovered from the entrusting party. At the same time, the corresponding accounting data shall be adjusted to avoid inconsistency between accounts and actual transactions due to fines, which may trigger subsequent compliance inspections.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html#suggestedAnswer-7", "datePublished": "2026-09-29T21:33:05Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "When keeping accounts for import agency, cost actuarial calculation shall be carried out in combination with the supply chain structure. For multimodal transport import agency business at Shanghai Port, sea freight, land freight, storage fees and other charges shall be split and accounted for according to different supply chain nodes, so as to avoid overall inclusion in costs leading to distorted cost accounting. A cost actuarial model shall be established to record the cargo value, taxes, logistics fees and agency service fees of each import agency business into the corresponding cost accounts respectively, and supply chain cost analysis shall be carried out on a monthly basis to optimize the cost structure. If CIF trade terms are adopted, the insurance premium shall be accounted for separately and recorded in "Other Receivables - Entrusting Party (Insurance Premium)". If FOB trade terms are adopted, the sea freight shall be listed separately to ensure that the accounting is consistent with the provisions of the trade terms. At the same time, inventory data shall be linked with accounting data to avoid inconsistency between accounts and actual inventory.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliance-processes-and-accounting-standards-for-import-agency-enterprises.html#suggestedAnswer-8", "datePublished": "2026-09-29T21:15:34Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } ] } }, { "@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": "Import Agency Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-import-agency/"} ,{"@type": "ListItem", "position": 4, "name": "What compliance processes and standardized accounting treatment standards must import agency enterprises follow when keeping accounts?"} ] } ] ```