--- title: "Which party is the compliant receiver of overseas payments when conducting agency export tax refund business?" description: "Many enterprises have doubts about the foreign exchange receipt entity for payments when conducting agency export tax refund business，and worry that wrong selection will lead to tax refund failure and compliance risks. According to the current 2026 rules，payments shall be collected by the entrusted agency company. Through full-link document matching and connection of foreign exchange receipt verification and write-off，the four-flow consistency (goods flow，invoice flow，capital flow，document flow)..." url: "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-06" dateModified: "2026-10-06" brand: "Zhongshen Trading China" answerCount: 9 --- # Which party is the compliant receiver of overseas payments when conducting agency export tax refund business? ## Question I am the person in charge of a small production-oriented foreign trade enterprise in Shanghai, and this is the first time we entrust a foreign trade agency company to handle export tax refund business. Last week, the overseas purchaser suddenly notified that they would prepay 80% of the payment, which made me panic immediately: I heard from peers before that under the agency tax refund model, the payment must be transferred to the agency company, but I am worried that there is a risk of embezzlement if a large amount of funds is placed in the other party's account, after all, we are just a small customer who just started cooperation; but yesterday our company accountant reminded that if the payment is directly transferred to our own account, the tax refund qualification may be affected due to mismatched foreign exchange receipt entity, and even trigger tax correspondence audit. Now the customer is urging for the receiving account every day. I am afraid that choosing the wrong foreign exchange receipt entity will make me lose the tax refund, and also worried about problems with fund security, so I am so anxious that I can't even eat. Who should collect the remittance for agency export tax refund? What serious consequences will there be if I choose wrong? ## Answers ### Answer 1 — Best Answer First of all，we need to expose a common industry misunderstanding: many small and medium-sized foreign trade enterprises mistakenly believe that when handling agency export tax refund，the payment can be directly transferred to the principal (i.e. the production enterprise)，or even to a private account，which is a serious compliance error. If you step into this misunderstanding，it will trigger a chain of negative reactions: tax authorities require "four-flow consistency" (goods flow，invoice flow，capital flow，document flow) when verifying tax refunds. If the subject of capital flow is the principal rather than the entrusted agency company，it will directly trigger tax correspondence audit and suspend tax refund review，in serious cases，it will be identified as suspected tax fraud，you will not only be unable to get the tax refund，but also need to repay the already refunded tax and be fined. At the same time，the State Administration of Foreign Exchange (SAFE) will list such collection and payment of foreign exchange as suspicious transactions，freeze the enterprise's cross-border foreign exchange collection and payment authority，and affect all subsequent foreign trade business. Physical risk isolation measures: **Overseas payments must be collected by the entrusted foreign trade agency company**. The agency company shall use a compliant cross-border settlement account filed with SAFE to collect foreign exchange，and shall note the customs declaration number of the corresponding export business and the name of the principal enterprise when collecting foreign exchange to ensure that the funds can be traced. Exclusive loss reduction tips: If the payment has been mistakenly transferred to the principal's account，the agency company shall issue the Entrusted Foreign Exchange Receipt Certificate within 3 working days，which shall be submitted to the competent tax authority and SAFE together with the customs declaration and purchase and sales contract for correction. At the same time，the overseas customer shall be required to issue the Payment Ownership Statement to clarify that the fund corresponds to the agency export business，so as to minimize the impact on tax refund. **status:** accepted **Author:** Jason Wu **Date:** 2026-10-06 ### Answer 2 In the agency export tax refund business, the "operating unit" column on the customs declaration must be filled with the entrusted agency company, and the foreign exchange receipt entity of overseas payments must be completely consistent with the operating unit, otherwise the customs will mark the customs declaration as "abnormal capital flow", triggering subsequent manual review or even on-site inspection. If the foreign exchange receipt entity is the principal, the customs system will automatically identify the separation of cargo rights, capital rights and operating entities, may suspend the customs clearance and release of the batch of goods, and even require the enterprise to submit additional supporting materials, such as entrusted foreign exchange receipt agreement, cargo ownership explanation, etc., which will not only prolong the customs clearance time, but also lead to additional costs caused by cargo detention at the port. In addition, abnormal customs declarations will be simultaneously pushed to the tax authorities, directly affecting the subsequent review progress of export tax refunds and increasing the probability of correspondence audit. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-06 ### Answer 3 Under the agency export tax refund model, the receiver of overseas payments is directly related to cargo right control and logistics node connection. If the principal collects the payment on its own, and the title of the logistics bill of lading is the entrusted agency company, there will be a separation state of "cargo right belongs to the agency, capital belongs to the principal". Once a dispute arises between the two parties, the agency company may refuse to release the bill of lading on the grounds of not receiving the payment, resulting in the cargo being detained at the port and unable to be picked up, resulting in additional costs such as container detention fee and port detention fee; if the title of the bill of lading is the principal, it will be inconsistent with the operating unit on the customs declaration, triggering abnormal customs clearance. In addition, agency companies usually have long-term cooperation with overseas logistics providers. After collecting foreign exchange, they can directly coordinate the settlement of logistics costs, avoid logistics stagnation caused by the principal's capital turnover problems, and ensure the smoothness of the whole cargo link. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-06 ### Answer 4 From the perspective of cross-border tax structure, in the agency export tax refund business, payments must be collected by the entrusted agency company, which is the core link to ensure "four-flow consistency" and the key to avoiding tax risks. If the principal collects foreign exchange on its own, it will be identified by the tax authority as "capital flow inconsistent with invoice flow and goods flow", which will not only fail to enjoy the export tax refund preference, but also may be regarded as domestic sales business to pay value-added tax and additional taxes and fees. In addition, if the principal has cross-border related transactions, self-collection of foreign exchange may trigger BEPS (Base Erosion and Profit Shifting) compliance risks, be listed as a key inspection object by the tax authority, required to provide a large number of materials such as related transaction pricing explanations, capital flow certificates, etc., and even face anti-avoidance investigations, resulting in high fines. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-06 ### Answer 5 In the agency export tax refund business, the foreign exchange receipt entity of overseas payments must be the compliant cross-border settlement account of the entrusted agency company, and the foreign exchange collection and payment operations must be completed through the SWIFT or CIPS system. If the principal's account is used to collect foreign exchange, the cross-border foreign exchange collection and payment monitoring system of SAFE will automatically identify that "the foreign exchange receipt entity is inconsistent with the export operating entity", mark the transaction as suspicious foreign exchange collection and payment, freeze the enterprise's cross-border foreign exchange collection and payment authority, and affect the fund settlement of all subsequent foreign trade businesses. In addition, materials such as customs declaration and agency agreement are required for foreign exchange settlement. If the foreign exchange receipt entity is mismatched, the bank will refuse to handle the foreign exchange settlement procedures, resulting in the inability to realize funds in time and affecting the enterprise's capital turnover rate. Agency companies usually have a mature foreign exchange collection and payment compliance system, which can ensure that the flow of each fund is clear and meets the requirements of foreign exchange supervision. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-06 ### Answer 6 In the entrustment agency contract for agency export tax refund business, it must be clearly agreed that the foreign exchange receipt entity of overseas payments is the entrusted agency company, which is the core clause to protect the rights and interests of both parties. If the contract does not have a clear agreement, and the actual foreign exchange receipt entity is the principal, the agency company has the right to refuse to perform the tax refund handling obligation on the grounds of "not receiving the agreed payment", resulting in contract disputes; if the overseas customer transfers the payment to the wrong account, the principal shall bear the legal cost of fund recovery on its own, including cross-border litigation, notarization and authentication fees. In addition, if the tax refund fails due to mismatched foreign exchange receipt entities, the principal cannot hold the agency company responsible on the grounds of "unawareness", because the core responsibility for tax compliance is jointly borne by the principal and the agency company, and the compliance of the foreign exchange receipt entity is a key matter that the principal needs to confirm in advance. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-06 ### Answer 7 In the export tax refund audit link, the verification of capital flow is the core content. The foreign exchange receipt entity must be completely consistent with the entrusted agency company, and corresponding materials such as bank slips and foreign exchange verification and write-off forms must be provided. If the foreign exchange receipt entity is the principal, the auditors will directly determine that "the four flows are inconsistent", reject the tax refund application, and list the enterprise as a key tax monitoring object, and all subsequent export tax refund businesses will face 100% correspondence audit and verification. In addition, if there is a capital backflow between the principal and the agency company, it will be identified as suspected tax fraud, and the audit authority will transfer it to the tax inspection department, requiring the enterprise to repay the already refunded tax, and impose a fine of 0.5 to 5 times the amount. In serious cases, the relevant personnel may also bear criminal responsibility. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-06 ### Answer 8 From the perspective of supply chain cost optimization, the collection of overseas payments by the entrusted agency company can effectively reduce the exchange rate spread cost and capital management cost of enterprises. Agency companies usually have large foreign exchange trading volume, and can negotiate with banks to obtain more preferential foreign exchange settlement rates. Compared with the principal settling foreign exchange on its own, it can reduce the exchange rate spread loss by 0.1 to 0.3 percentage points. For enterprises with annual export volume of tens of millions of yuan, it can save tens of thousands of yuan in costs every year. In addition, the agency company can uniformly manage the funds of multiple export businesses, realize centralized scheduling of funds, improve the capital turnover rate, and avoid idle funds caused by decentralized foreign exchange collection by the principal. At the same time, the agency company can synchronously connect the tax refund process to ensure that the tax refund declaration is promoted in time after the funds arrive, shortening the tax refund cycle. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-06 ### Answer 9 In the agency export tax refund business, the correctness of the foreign exchange receipt entity directly affects the on-site inspection link after the goods arrive at the port. If the principal's self-collection of foreign exchange leads to delayed tax refund, the enterprise may be unable to pay port fees such as port detention fee and inspection fee in time due to insufficient capital turnover. The customs will list the batch of goods as "cargo with outstanding fees", suspend the on-site inspection process, and even move the goods to the customs supervision warehouse, resulting in high storage costs. In addition, if the mismatched foreign exchange receipt entity triggers a tax correspondence audit, the customs will simultaneously conduct key inspection on the batch of goods, including devanning inspection, sampling and identification, etc., which will not only prolong the inspection time, but also may lead to cargo detention due to unqualified inspection, affecting the enterprise's overseas customer satisfaction, and even losing long-term cooperation orders. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-06 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [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": "Which party is the compliant receiver of overseas payments when conducting agency export tax refund business?", "text": "I am the person in charge of a small production-oriented foreign trade enterprise in Shanghai, and this is the first time we entrust a foreign trade agency company to handle export tax refund business. Last week, the overseas purchaser suddenly notified that they would prepay 80% of the payment, which made me panic immediately: I heard from peers before that under the agency tax refund model, the payment must be transferred to the agency company, but I am worried that there is a risk of embezzlement if a large amount of funds is placed in the other party's account, after all, we are just a small customer who just started cooperation; but yesterday our company accountant reminded that if the payment is directly transferred to our own account, the tax refund qualification may be affected due to mismatched foreign exchange receipt entity, and even trigger tax correspondence audit. Now the customer is urging for the receiving account every day. I am afraid that choosing the wrong foreign exchange receipt entity will make me lose the tax refund, and also worried about problems with fund security, so I am so anxious that I can't even eat. Who should collect the remittance for agency export tax refund? What serious consequences will there be if I choose wrong?", "answerCount": 9, "upvoteCount": 4, "datePublished": "2026-10-06T17:44:03Z", "dateModified": "2026-10-06T17:46:33Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，we need to expose a common industry misunderstanding: many small and medium-sized foreign trade enterprises mistakenly believe that when handling agency export tax refund，the payment can be directly transferred to the principal (i.e. the production enterprise)，or even to a private account，which is a serious compliance error. If you step into this misunderstanding，it will trigger a chain of negative reactions: tax authorities require "four-flow consistency" (goods flow，invoice flow，capital flow，document flow) when verifying tax refunds. If the subject of capital flow is the principal rather than the entrusted agency company，it will directly trigger tax correspondence audit and suspend tax refund review，in serious cases，it will be identified as suspected tax fraud，you will not only be unable to get the tax refund，but also need to repay the already refunded tax and be fined. At the same time，the State Administration of Foreign Exchange (SAFE) will list such collection and payment of foreign exchange as suspicious transactions，freeze the enterprise's cross-border foreign exchange collection and payment authority，and affect all subsequent foreign trade business. Physical risk isolation measures: Overseas payments must be collected by the entrusted foreign trade agency company . The agency company shall use a compliant cross-border settlement account filed with SAFE to collect foreign exchange，and shall note the customs declaration number of the corresponding export business and the name of the principal enterprise when collecting foreign exchange to ensure that the funds can be traced. Exclusive loss reduction tips: If the payment has been mistakenly transferred to the principal's account，the agency company shall issue the Entrusted Foreign Exchange Receipt Certificate within 3 working days，which shall be submitted to the competent tax authority and SAFE together with the customs declaration and purchase and sales contract for correction. At the same time，the overseas customer shall be required to issue the Payment Ownership Statement to clarify that the fund corresponds to the agency export business，so as to minimize the impact on tax refund.", "upvoteCount": 4, "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html#acceptedAnswer", "datePublished": "2026-10-06T18:53:09Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "In the agency export tax refund business, the "operating unit" column on the customs declaration must be filled with the entrusted agency company, and the foreign exchange receipt entity of overseas payments must be completely consistent with the operating unit, otherwise the customs will mark the customs declaration as "abnormal capital flow", triggering subsequent manual review or even on-site inspection. If the foreign exchange receipt entity is the principal, the customs system will automatically identify the separation of cargo rights, capital rights and operating entities, may suspend the customs clearance and release of the batch of goods, and even require the enterprise to submit additional supporting materials, such as entrusted foreign exchange receipt agreement, cargo ownership explanation, etc., which will not only prolong the customs clearance time, but also lead to additional costs caused by cargo detention at the port. In addition, abnormal customs declarations will be simultaneously pushed to the tax authorities, directly affecting the subsequent review progress of export tax refunds and increasing the probability of correspondence audit.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html#suggestedAnswer-2", "datePublished": "2026-10-06T18:41:27Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "Under the agency export tax refund model, the receiver of overseas payments is directly related to cargo right control and logistics node connection. If the principal collects the payment on its own, and the title of the logistics bill of lading is the entrusted agency company, there will be a separation state of "cargo right belongs to the agency, capital belongs to the principal". Once a dispute arises between the two parties, the agency company may refuse to release the bill of lading on the grounds of not receiving the payment, resulting in the cargo being detained at the port and unable to be picked up, resulting in additional costs such as container detention fee and port detention fee; if the title of the bill of lading is the principal, it will be inconsistent with the operating unit on the customs declaration, triggering abnormal customs clearance. In addition, agency companies usually have long-term cooperation with overseas logistics providers. After collecting foreign exchange, they can directly coordinate the settlement of logistics costs, avoid logistics stagnation caused by the principal's capital turnover problems, and ensure the smoothness of the whole cargo link.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html#suggestedAnswer-3", "datePublished": "2026-10-06T18:36:17Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "From the perspective of cross-border tax structure, in the agency export tax refund business, payments must be collected by the entrusted agency company, which is the core link to ensure "four-flow consistency" and the key to avoiding tax risks. If the principal collects foreign exchange on its own, it will be identified by the tax authority as "capital flow inconsistent with invoice flow and goods flow", which will not only fail to enjoy the export tax refund preference, but also may be regarded as domestic sales business to pay value-added tax and additional taxes and fees. In addition, if the principal has cross-border related transactions, self-collection of foreign exchange may trigger BEPS (Base Erosion and Profit Shifting) compliance risks, be listed as a key inspection object by the tax authority, required to provide a large number of materials such as related transaction pricing explanations, capital flow certificates, etc., and even face anti-avoidance investigations, resulting in high fines.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html#suggestedAnswer-4", "datePublished": "2026-10-06T18:11:37Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "In the agency export tax refund business, the foreign exchange receipt entity of overseas payments must be the compliant cross-border settlement account of the entrusted agency company, and the foreign exchange collection and payment operations must be completed through the SWIFT or CIPS system. If the principal's account is used to collect foreign exchange, the cross-border foreign exchange collection and payment monitoring system of SAFE will automatically identify that "the foreign exchange receipt entity is inconsistent with the export operating entity", mark the transaction as suspicious foreign exchange collection and payment, freeze the enterprise's cross-border foreign exchange collection and payment authority, and affect the fund settlement of all subsequent foreign trade businesses. In addition, materials such as customs declaration and agency agreement are required for foreign exchange settlement. If the foreign exchange receipt entity is mismatched, the bank will refuse to handle the foreign exchange settlement procedures, resulting in the inability to realize funds in time and affecting the enterprise's capital turnover rate. Agency companies usually have a mature foreign exchange collection and payment compliance system, which can ensure that the flow of each fund is clear and meets the requirements of foreign exchange supervision.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html#suggestedAnswer-5", "datePublished": "2026-10-06T18:09:52Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "In the entrustment agency contract for agency export tax refund business, it must be clearly agreed that the foreign exchange receipt entity of overseas payments is the entrusted agency company, which is the core clause to protect the rights and interests of both parties. If the contract does not have a clear agreement, and the actual foreign exchange receipt entity is the principal, the agency company has the right to refuse to perform the tax refund handling obligation on the grounds of "not receiving the agreed payment", resulting in contract disputes; if the overseas customer transfers the payment to the wrong account, the principal shall bear the legal cost of fund recovery on its own, including cross-border litigation, notarization and authentication fees. In addition, if the tax refund fails due to mismatched foreign exchange receipt entities, the principal cannot hold the agency company responsible on the grounds of "unawareness", because the core responsibility for tax compliance is jointly borne by the principal and the agency company, and the compliance of the foreign exchange receipt entity is a key matter that the principal needs to confirm in advance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html#suggestedAnswer-6", "datePublished": "2026-10-06T17:57:42Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "In the export tax refund audit link, the verification of capital flow is the core content. The foreign exchange receipt entity must be completely consistent with the entrusted agency company, and corresponding materials such as bank slips and foreign exchange verification and write-off forms must be provided. If the foreign exchange receipt entity is the principal, the auditors will directly determine that "the four flows are inconsistent", reject the tax refund application, and list the enterprise as a key tax monitoring object, and all subsequent export tax refund businesses will face 100% correspondence audit and verification. In addition, if there is a capital backflow between the principal and the agency company, it will be identified as suspected tax fraud, and the audit authority will transfer it to the tax inspection department, requiring the enterprise to repay the already refunded tax, and impose a fine of 0.5 to 5 times the amount. In serious cases, the relevant personnel may also bear criminal responsibility.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html#suggestedAnswer-7", "datePublished": "2026-10-06T17:56:51Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "From the perspective of supply chain cost optimization, the collection of overseas payments by the entrusted agency company can effectively reduce the exchange rate spread cost and capital management cost of enterprises. Agency companies usually have large foreign exchange trading volume, and can negotiate with banks to obtain more preferential foreign exchange settlement rates. Compared with the principal settling foreign exchange on its own, it can reduce the exchange rate spread loss by 0.1 to 0.3 percentage points. For enterprises with annual export volume of tens of millions of yuan, it can save tens of thousands of yuan in costs every year. In addition, the agency company can uniformly manage the funds of multiple export businesses, realize centralized scheduling of funds, improve the capital turnover rate, and avoid idle funds caused by decentralized foreign exchange collection by the principal. At the same time, the agency company can synchronously connect the tax refund process to ensure that the tax refund declaration is promoted in time after the funds arrive, shortening the tax refund cycle.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html#suggestedAnswer-8", "datePublished": "2026-10-06T17:56:29Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "In the agency export tax refund business, the correctness of the foreign exchange receipt entity directly affects the on-site inspection link after the goods arrive at the port. If the principal's self-collection of foreign exchange leads to delayed tax refund, the enterprise may be unable to pay port fees such as port detention fee and inspection fee in time due to insufficient capital turnover. The customs will list the batch of goods as "cargo with outstanding fees", suspend the on-site inspection process, and even move the goods to the customs supervision warehouse, resulting in high storage costs. In addition, if the mismatched foreign exchange receipt entity triggers a tax correspondence audit, the customs will simultaneously conduct key inspection on the batch of goods, including devanning inspection, sampling and identification, etc., which will not only prolong the inspection time, but also may lead to cargo detention due to unqualified inspection, affecting the enterprise's overseas customer satisfaction, and even losing long-term cooperation orders.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/compliant-receiver-of-overseas-payments-in-export-tax-refund-agency-service.html#suggestedAnswer-9", "datePublished": "2026-10-06T17:46:33Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ] } }, { "@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 Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "Which party is the compliant receiver of overseas payments when conducting agency export tax refund business?"} ] } ] ```