---
title: "What Core Compliance Operations and Risk Nodes Should Enterprises Control When Entrusting Import and Export Agencies to Handle Accounting?"
description: "When entrusting import and export agencies to handle accounting，enterprises often face problems such as tax inspection and remittance risks due to insufficient control of compliance nodes and non-standard voucher retention. It is necessary to disassemble the whole process from the dimensions of preliminary document review，core node connection，exception response plan formulation，etc。strictly implement the four flows consistency requirement，and retain the full set of compliance vouchers，so as to r..."
url: "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html"
language: "en"
type: "Q&A"
category: "General Trade Q&A"
datePublished: "2026-07-14"
dateModified: "2026-07-14"
brand: "Zhongshen Trading China"
answerCount: 10
---

# What Core Compliance Operations and Risk Nodes Should Enterprises Control When Entrusting Import and Export Agencies to Handle Accounting?

## Question

 I am the finance director of a small and medium-sized foreign trade enterprise in Shanghai focusing on cross-border procurement of Japanese and Korean beauty products. I signed an import and export agency agreement with Zhongshen last week and completed the first agency import order. Previously we only handled internal accounting and had no exposure to the accounting process under the foreign trade agency model. Now I have a pile of documents including customs declaration forms, agency agreements, bank foreign exchange purchase receipts, invoices from overseas suppliers, and agency service fee invoices issued by Zhongshen. I have no idea how to sort and categorize them, and I am afraid that mistakes will affect subsequent tax declaration and remittance compliance. Yesterday I heard from peers that if agency accounting fails to meet the four flows consistency requirement, it will be subject to tax audit, and may even affect the import and export qualification. I am so anxious now that I don't know where to start even when working overtime. I would like to ask how to standardize accounting in this case, and what core nodes need to be controlled to avoid risks? 

## Answers
                            
### Answer 1 — Best Answer

First，complete the preliminary document review in detail. All documents on hand shall be divided into three categories for verification: for subject-related documents (agency agreement，qualification documents of both parties)，confirm the scope and validity period of agency authority，for transaction-related documents (customs declaration forms，overseas supplier invoices，bank receipts)，verify that the goods details，amount，and consignor/consignee subjects are fully matched，for service-related documents (agency service fee invoices)，make sure the corresponding customs declaration number is indicated in the remarks.

For core node connection，**strictly implement the four flows consistency requirement**: set up separate subsidiary accounts such as "Accounts Payable - Zhongshen" and "Main Business Cost - Imported Goods" during accounting，to ensure that the subjects and information of capital flow (foreign exchange payment to the agency)，invoice flow (invoices issued by the agency，overseas supplier invoices)，contract flow (agency agreement，procurement contract) and goods flow (consignee on customs declaration form) are fully corresponding.

Formulate an exception response plan in advance: in case of document loss or information inconsistency，**require the agency to reissue relevant documents or provide official sealed supporting documents within 3 working days**，to avoid overdue tax declaration or blocked remittance caused by incomplete data.

In the final compliance implementation link，archive the full set of accounting vouchers by business batch，**retain them for no less than 5 years** for subsequent verification by customs，tax and other departments，to ensure full-process compliance.

**status:** accepted
**Author:** Victor Sun
**Date:** 2026-07-14

### Answer 2

When handling import and export agency accounting, focus on the matching between the operating unit and consignee columns on the customs declaration form. If the agency agreement stipulates dual-title customs declaration, include information of both the operating unit (agency company) and the consignee (entrusting enterprise) into the accounting details. Pay attention to the duty-paid price vouchers corresponding to the customs valuation link.

For example, vouchers for expenses related to transaction price adjustment items (such as freight and insurance premiums) shall be listed separately and shall not be confused with goods procurement costs. In case of customs declaration modification or deletion and re-declaration, obtain the updated original customs declaration form in time, and adjust the corresponding account data synchronously in the accounting system to ensure consistency between accounts and actuals, and avoid the risk of customs audit caused by inconsistency between customs declaration information and book data. In addition, for cross-customs district declaration forms under the integrated customs clearance model, additionally retain the paperless customs clearance operation receipt as an auxiliary voucher for subsequent compliance verification.

**status:** suggested
**Author:** Cindy Chen
**Date:** 2026-07-14

### Answer 3

When handling import and export agency accounting, strictly distinguish and account for logistics expenses and goods costs. Ocean freight, port charges, container detention fees and other expenses generated in the logistics link shall be separately recorded in "Selling Expenses - Logistics Fees" or "Inventory Cost - Logistics Auxiliary Fees", which shall be specifically divided according to trade terms: under FOB terms, ocean freight is borne by overseas buyers and does not need to be included in the accounting scope of the entrusting enterprise; under CIF terms, ocean freight and insurance premiums shall be included in the goods procurement cost.

Pay attention to the vouchers related to bill of lading endorsement and transfer. If the agency holds the bill of lading on behalf of the enterprise and completes the transfer of goods ownership, obtain the copy of the endorsed bill of lading and the goods ownership transfer confirmation as supporting materials for goods circulation during accounting. In addition, in case of abnormal situations such as container rollover and port change, the expense adjustment voucher issued by the logistics service provider shall be affixed with an official seal to ensure the authenticity and compliance of accounting data.

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-07-14

### Answer 4

Under the import and export agency model, the entrusting enterprise shall focus on the compliance of VAT deferral and cross-border related transaction pricing when handling accounting. For import under EU VAT deferral, obtain the VAT deferral declaration receipt provided by the agency, and record the deferred VAT amount in the account of "Taxes Payable - Input Tax to Be Deducted", which shall not be directly included in the cost. Cross-border related transactions shall follow the arm's length principle.

If the entrusting enterprise has a related relationship with the overseas supplier, retain the market reference basis for goods pricing to avoid the risk of tax adjustment caused by unreasonable transfer pricing. In addition, the withholding vouchers related to withholding tax for non-resident enterprises shall be archived separately, and the withholding tax amount shall be recorded in "Taxes Payable - Withheld and Paid Withholding Tax" during accounting to ensure the accuracy and compliance of tax accounting.

**status:** suggested
**Author:** Michael Zhang
**Date:** 2026-07-14

### Answer 5

When handling import and export agency accounting, strictly match the payment and receipt vouchers with the settlement terms of the agency agreement. If CIPS RMB cross-border payment is adopted, obtain the receipt document of CIPS payment message as the core voucher of capital flow.

In case of foreign exchange receipt through offshore account, retain the transaction receipt of the offshore account and the foreign exchange receipt confirmation issued by the agency to ensure the traceability of capital flow. Pay attention to the timeliness of foreign exchange settlement and account reconciliation.

After the agency completes the foreign exchange settlement, obtain the foreign exchange settlement receipt within 3 working days, and adjust the balances of the accounts "Bank Deposit - Foreign Currency Account" and "Accounts Payable - Agency Company" synchronously. In addition, when analyzing SWIFT messages, focus on the transaction code and remarks in the message header to ensure that the remark content is consistent with the goods transaction details, and avoid verification by the foreign exchange administration caused by inconsistent payment information.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-07-14

### Answer 6

When handling import and export agency accounting, archive the agency agreement as the core legal voucher, and the clauses on expense division and liability assumption stipulated in the agreement shall strictly correspond to the accounting accounts: if the agreement stipulates that the agency shall bear the customs declaration fees, the fees shall not be included in the cost of the entrusting enterprise during accounting; if it is stipulated that the entrusting enterprise shall bear the fees, obtain the corresponding expense invoice issued by the agency. Pay attention to the accounting treatment related to soft clauses of letters of credit.

If the transaction is settled by letter of credit, retain the copy of the letter of credit, document submission vouchers and discrepancy confirmation. If the payment is delayed due to soft clauses, accrue the corresponding bad debt reserve during accounting. In addition, legal documents related to goods ownership transfer (such as bill of lading endorsement, warehouse receipt transfer agreement) shall correspond one-to-one with the accounting records of goods circulation to avoid accounting disputes caused by unclear ownership of goods.

**status:** suggested
**Author:** Lucas Liu
**Date:** 2026-07-14

### Answer 7

When handling import and export agency accounting, if the goods are subject to on-site customs inspection, include the inspection notice, container unpacking record, machine inspection report and other documents as auxiliary vouchers in the accounting archive materials. If the goods are found to be inconsistent with the details on the customs declaration form during inspection, obtain the inspection result notice issued by the customs, and adjust the goods details and costs on the books according to the content of the notice: if it is a declaration error, adjust the accounts after modifying the customs declaration form synchronously; if it is an actual discrepancy of goods, negotiate with the supplier for replenishment or refund, and take the relevant communication records as accounting support. Pay attention to the retention of vouchers after authenticity identification of seals.

If seal abnormality is found during inspection, obtain the seal abnormality report issued by the customs to avoid accounting risks caused by abnormal goods circulation. In addition, the laboratory report of sampling inspection shall correspond to the goods cost accounting. If the identification result affects the goods pricing, adjust the book inventory cost in time.

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-07-14

### Answer 8

When handling import and export agency accounting, separately account for expenses and vouchers related to special packaging. If the goods are dangerous goods, retain the UN dangerous goods packaging certificate and MSDS report as auxiliary vouchers, and the packaging expenses shall be recorded in the account of "Inventory Cost - Packaging Expenses".

If additional expenses are incurred due to cargo detention in port caused by non-compliant packaging, obtain the port detention fee invoice and packaging rectification voucher issued by the logistics service provider, record the rectification expenses in "Non-operating Expenses - Compliance Rectification Expenses", and note the reason during accounting. Pay attention to the expense accounting of moisture-proof reinforcement schemes.

For fragile or moisture-sensitive goods, the reinforcement expenses shall be divided according to trade terms: under CIF terms, the reinforcement expenses shall be included in the goods cost; under FOB terms, they shall be separately recorded in selling expenses. In addition, the purchase invoice of packaging materials shall correspond to the packaging scheme to ensure the authenticity and compliance of accounting data.

**status:** suggested
**Author:** Jason Wu
**Date:** 2026-07-14

### Answer 9

Under the import and export agency model, the entrusting enterprise shall strictly implement the four flows consistency requirement when handling accounting to ensure the compliance of tax refund declaration. Take the agency agreement, customs declaration form, special VAT invoice and foreign exchange receipt as the core vouchers for tax refund.

When handling accounting, separately account for the sales income and input tax of export goods, and set up subsidiary accounts such as "Main Business Income - Export Sales Income" and "Taxes Payable - Export Tax Refund". In case of tax correspondence audit, match the reply materials of the correspondence audit with the accounting records to ensure that the content of the correspondence audit is consistent with the book data.

Pay attention to the relevant adjustments of pre-declaration verification. If it is found that the input tax is inconsistent with the customs declaration information during pre-declaration, adjust the input tax details on the books in time to avoid affecting the formal tax refund declaration. In addition, document filing shall be archived by business batch, and the retention period shall be no less than 10 years for tax refund audit and verification.

**status:** suggested
**Author:** Linda Gao
**Date:** 2026-07-14

### Answer 10

When handling import and export agency accounting, adjust the accounting logic in combination with trade terms. If the terms are converted from FOB to CIF, include ocean freight and insurance premiums into the goods procurement cost, and set up corresponding subsidiary accounts during accounting. Optimize accounting through the cost actuarial model, and allocate agency service fees, logistics fees, taxes and other expenses by business batch to ensure accurate cost accounting for each batch. Pay attention to the accounting treatment of the inventory linkage strategy.

If the agency stores goods on behalf of the enterprise, obtain the inventory count sheet as an auxiliary voucher for accounting to ensure that the book inventory quantity is consistent with the actual inventory. In addition, for relevant adjustments of international trade structure design, such as switching from direct import to entrepot trade, adjust the accounting accounts synchronously, and set up details such as "Entrepot Trade Income" and "Entrepot Trade Cost" to ensure that the accounting matches the trade model.

**status:** suggested
**Author:** Kevin Lin
**Date:** 2026-07-14

## 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/)
- [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/)

## 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 Core Compliance Operations and Risk Nodes Should Enterprises Control When Entrusting Import and Export Agencies to Handle Accounting?",
        "text": "I am the finance director of a small and medium-sized foreign trade enterprise in Shanghai focusing on cross-border procurement of Japanese and Korean beauty products. I signed an import and export agency agreement with Zhongshen last week and completed the first agency import order. Previously we only handled internal accounting and had no exposure to the accounting process under the foreign trade agency model. Now I have a pile of documents including customs declaration forms, agency agreements, bank foreign exchange purchase receipts, invoices from overseas suppliers, and agency service fee invoices issued by Zhongshen. I have no idea how to sort and categorize them, and I am afraid that mistakes will affect subsequent tax declaration and remittance compliance. Yesterday I heard from peers that if agency accounting fails to meet the four flows consistency requirement, it will be subject to tax audit, and may even affect the import and export qualification. I am so anxious now that I don't know where to start even when working overtime. I would like to ask how to standardize accounting in this case, and what core nodes need to be controlled to avoid risks?",
        "answerCount": 10,
        "upvoteCount": 4,
        "datePublished": "2026-07-14T10:50:19Z",
        "dateModified": "2026-07-14T10:54:46Z",
        "author": {
          "@type": "Person",
          "name": "Zhongshen Trading China",
          "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html"
        }
                ,"acceptedAnswer": {
            "@type": "Answer",
            "text": "First，complete the preliminary document review in detail. All documents on hand shall be divided into three categories for verification: for subject-related documents (agency agreement，qualification documents of both parties)，confirm the scope and validity period of agency authority，for transaction-related documents (customs declaration forms，overseas supplier invoices，bank receipts)，verify that the goods details，amount，and consignor/consignee subjects are fully matched，for service-related documents (agency service fee invoices)，make sure the corresponding customs declaration number is indicated in the remarks. For core node connection， strictly implement the four flows consistency requirement : set up separate subsidiary accounts such as "Accounts Payable - Zhongshen" and "Main Business Cost - Imported Goods" during accounting，to ensure that the subjects and information of capital flow (foreign exchange payment to the agency)，invoice flow (invoices issued by the agency，overseas supplier invoices)，contract flow (agency agreement，procurement contract) and goods flow (consignee on customs declaration form) are fully corresponding. Formulate an exception response plan in advance: in case of document loss or information inconsistency， require the agency to reissue relevant documents or provide official sealed supporting documents within 3 working days ，to avoid overdue tax declaration or blocked remittance caused by incomplete data. In the final compliance implementation link，archive the full set of accounting vouchers by business batch， retain them for no less than 5 years for subsequent verification by customs，tax and other departments，to ensure full-process compliance.",
            "upvoteCount": 4,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#acceptedAnswer",
            "datePublished": "2026-07-14T11:47:48Z",
            "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"}        }
                ,"suggestedAnswer": [
                  {
            "@type": "Answer",
            "text": "When handling import and export agency accounting, focus on the matching between the operating unit and consignee columns on the customs declaration form. If the agency agreement stipulates dual-title customs declaration, include information of both the operating unit (agency company) and the consignee (entrusting enterprise) into the accounting details. Pay attention to the duty-paid price vouchers corresponding to the customs valuation link. For example, vouchers for expenses related to transaction price adjustment items (such as freight and insurance premiums) shall be listed separately and shall not be confused with goods procurement costs. In case of customs declaration modification or deletion and re-declaration, obtain the updated original customs declaration form in time, and adjust the corresponding account data synchronously in the accounting system to ensure consistency between accounts and actuals, and avoid the risk of customs audit caused by inconsistency between customs declaration information and book data. In addition, for cross-customs district declaration forms under the integrated customs clearance model, additionally retain the paperless customs clearance operation receipt as an auxiliary voucher for subsequent compliance verification.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#suggestedAnswer-2",
            "datePublished": "2026-07-14T11:28:00Z",
            "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"}          }
          ,          {
            "@type": "Answer",
            "text": "When handling import and export agency accounting, strictly distinguish and account for logistics expenses and goods costs. Ocean freight, port charges, container detention fees and other expenses generated in the logistics link shall be separately recorded in "Selling Expenses - Logistics Fees" or "Inventory Cost - Logistics Auxiliary Fees", which shall be specifically divided according to trade terms: under FOB terms, ocean freight is borne by overseas buyers and does not need to be included in the accounting scope of the entrusting enterprise; under CIF terms, ocean freight and insurance premiums shall be included in the goods procurement cost. Pay attention to the vouchers related to bill of lading endorsement and transfer. If the agency holds the bill of lading on behalf of the enterprise and completes the transfer of goods ownership, obtain the copy of the endorsed bill of lading and the goods ownership transfer confirmation as supporting materials for goods circulation during accounting. In addition, in case of abnormal situations such as container rollover and port change, the expense adjustment voucher issued by the logistics service provider shall be affixed with an official seal to ensure the authenticity and compliance of accounting data.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#suggestedAnswer-3",
            "datePublished": "2026-07-14T11:16:22Z",
            "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"}          }
          ,          {
            "@type": "Answer",
            "text": "Under the import and export agency model, the entrusting enterprise shall focus on the compliance of VAT deferral and cross-border related transaction pricing when handling accounting. For import under EU VAT deferral, obtain the VAT deferral declaration receipt provided by the agency, and record the deferred VAT amount in the account of "Taxes Payable - Input Tax to Be Deducted", which shall not be directly included in the cost. Cross-border related transactions shall follow the arm's length principle. If the entrusting enterprise has a related relationship with the overseas supplier, retain the market reference basis for goods pricing to avoid the risk of tax adjustment caused by unreasonable transfer pricing. In addition, the withholding vouchers related to withholding tax for non-resident enterprises shall be archived separately, and the withholding tax amount shall be recorded in "Taxes Payable - Withheld and Paid Withholding Tax" during accounting to ensure the accuracy and compliance of tax accounting.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#suggestedAnswer-4",
            "datePublished": "2026-07-14T11:11:19Z",
            "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"}          }
          ,          {
            "@type": "Answer",
            "text": "When handling import and export agency accounting, strictly match the payment and receipt vouchers with the settlement terms of the agency agreement. If CIPS RMB cross-border payment is adopted, obtain the receipt document of CIPS payment message as the core voucher of capital flow. In case of foreign exchange receipt through offshore account, retain the transaction receipt of the offshore account and the foreign exchange receipt confirmation issued by the agency to ensure the traceability of capital flow. Pay attention to the timeliness of foreign exchange settlement and account reconciliation. After the agency completes the foreign exchange settlement, obtain the foreign exchange settlement receipt within 3 working days, and adjust the balances of the accounts "Bank Deposit - Foreign Currency Account" and "Accounts Payable - Agency Company" synchronously. In addition, when analyzing SWIFT messages, focus on the transaction code and remarks in the message header to ensure that the remark content is consistent with the goods transaction details, and avoid verification by the foreign exchange administration caused by inconsistent payment information.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#suggestedAnswer-5",
            "datePublished": "2026-07-14T11:10:04Z",
            "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"}          }
          ,          {
            "@type": "Answer",
            "text": "When handling import and export agency accounting, archive the agency agreement as the core legal voucher, and the clauses on expense division and liability assumption stipulated in the agreement shall strictly correspond to the accounting accounts: if the agreement stipulates that the agency shall bear the customs declaration fees, the fees shall not be included in the cost of the entrusting enterprise during accounting; if it is stipulated that the entrusting enterprise shall bear the fees, obtain the corresponding expense invoice issued by the agency. Pay attention to the accounting treatment related to soft clauses of letters of credit. If the transaction is settled by letter of credit, retain the copy of the letter of credit, document submission vouchers and discrepancy confirmation. If the payment is delayed due to soft clauses, accrue the corresponding bad debt reserve during accounting. In addition, legal documents related to goods ownership transfer (such as bill of lading endorsement, warehouse receipt transfer agreement) shall correspond one-to-one with the accounting records of goods circulation to avoid accounting disputes caused by unclear ownership of goods.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#suggestedAnswer-6",
            "datePublished": "2026-07-14T11:09:21Z",
            "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"}          }
          ,          {
            "@type": "Answer",
            "text": "When handling import and export agency accounting, if the goods are subject to on-site customs inspection, include the inspection notice, container unpacking record, machine inspection report and other documents as auxiliary vouchers in the accounting archive materials. If the goods are found to be inconsistent with the details on the customs declaration form during inspection, obtain the inspection result notice issued by the customs, and adjust the goods details and costs on the books according to the content of the notice: if it is a declaration error, adjust the accounts after modifying the customs declaration form synchronously; if it is an actual discrepancy of goods, negotiate with the supplier for replenishment or refund, and take the relevant communication records as accounting support. Pay attention to the retention of vouchers after authenticity identification of seals. If seal abnormality is found during inspection, obtain the seal abnormality report issued by the customs to avoid accounting risks caused by abnormal goods circulation. In addition, the laboratory report of sampling inspection shall correspond to the goods cost accounting. If the identification result affects the goods pricing, adjust the book inventory cost in time.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#suggestedAnswer-7",
            "datePublished": "2026-07-14T11:05:57Z",
            "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"}          }
          ,          {
            "@type": "Answer",
            "text": "When handling import and export agency accounting, separately account for expenses and vouchers related to special packaging. If the goods are dangerous goods, retain the UN dangerous goods packaging certificate and MSDS report as auxiliary vouchers, and the packaging expenses shall be recorded in the account of "Inventory Cost - Packaging Expenses". If additional expenses are incurred due to cargo detention in port caused by non-compliant packaging, obtain the port detention fee invoice and packaging rectification voucher issued by the logistics service provider, record the rectification expenses in "Non-operating Expenses - Compliance Rectification Expenses", and note the reason during accounting. Pay attention to the expense accounting of moisture-proof reinforcement schemes. For fragile or moisture-sensitive goods, the reinforcement expenses shall be divided according to trade terms: under CIF terms, the reinforcement expenses shall be included in the goods cost; under FOB terms, they shall be separately recorded in selling expenses. In addition, the purchase invoice of packaging materials shall correspond to the packaging scheme to ensure the authenticity and compliance of accounting data.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#suggestedAnswer-8",
            "datePublished": "2026-07-14T11:00:12Z",
            "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"}          }
          ,          {
            "@type": "Answer",
            "text": "Under the import and export agency model, the entrusting enterprise shall strictly implement the four flows consistency requirement when handling accounting to ensure the compliance of tax refund declaration. Take the agency agreement, customs declaration form, special VAT invoice and foreign exchange receipt as the core vouchers for tax refund. When handling accounting, separately account for the sales income and input tax of export goods, and set up subsidiary accounts such as "Main Business Income - Export Sales Income" and "Taxes Payable - Export Tax Refund". In case of tax correspondence audit, match the reply materials of the correspondence audit with the accounting records to ensure that the content of the correspondence audit is consistent with the book data. Pay attention to the relevant adjustments of pre-declaration verification. If it is found that the input tax is inconsistent with the customs declaration information during pre-declaration, adjust the input tax details on the books in time to avoid affecting the formal tax refund declaration. In addition, document filing shall be archived by business batch, and the retention period shall be no less than 10 years for tax refund audit and verification.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#suggestedAnswer-9",
            "datePublished": "2026-07-14T10:59:47Z",
            "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"}          }
          ,          {
            "@type": "Answer",
            "text": "When handling import and export agency accounting, adjust the accounting logic in combination with trade terms. If the terms are converted from FOB to CIF, include ocean freight and insurance premiums into the goods procurement cost, and set up corresponding subsidiary accounts during accounting. Optimize accounting through the cost actuarial model, and allocate agency service fees, logistics fees, taxes and other expenses by business batch to ensure accurate cost accounting for each batch. Pay attention to the accounting treatment of the inventory linkage strategy. If the agency stores goods on behalf of the enterprise, obtain the inventory count sheet as an auxiliary voucher for accounting to ensure that the book inventory quantity is consistent with the actual inventory. In addition, for relevant adjustments of international trade structure design, such as switching from direct import to entrepot trade, adjust the accounting accounts synchronously, and set up details such as "Entrepot Trade Income" and "Entrepot Trade Cost" to ensure that the accounting matches the trade model.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-compliance-operations-and-risk-nodes-for-enterprise-import-export-agent-accounting.html#suggestedAnswer-10",
            "datePublished": "2026-07-14T10:54:46Z",
            "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"}          }
                  ]
              }
    },
    {
      "@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": "General Trade Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-general-trade/"}          ,{"@type": "ListItem", "position": 4, "name": "What Core Compliance Operations and Risk Nodes Should Enterprises Control When Entrusting Import and Export Agencies to Handle Accounting?"}
      ]
    }
]
```