--- title: "What are the core differences between import and export agents in customs declaration procedures?" description: "Many foreign trade enterprises have a vague understanding of the core differences between import and export agencies，which easily leads to problems such as declaration errors，tax violations，or cargo detention at ports. This article breaks down the key differences in customs declaration，tax treatment，cargo right control and other links，provides targeted operation plans，and helps enterprises complete cross-border agency business compliantly and efficiently，reducing operational risks and costs.。" url: "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html" language: "en" type: "Q&A" category: "Customs Declaration Q&A" datePublished: "2026-06-06" dateModified: "2026-06-06" brand: "Zhongshen Trading China" answerCount: 8 --- # What are the core differences between import and export agents in customs declaration procedures? ## Question As the person in charge of a company that has just transitioned to cross-border e-commerce, I recently plan to carry out import and export business through agents, but I have never figured out the core differences between import and export agencies. I consulted an agency before, and their explanation was very general. For example, they mentioned that the declaration documents seem to be different, but they did not clarify the specific differences; in terms of taxation, it is also unclear whether import VAT can be deducted and how export tax rebates work; in the logistics link, does the import agency directly control the cargo right? Will the export agency involve the issue of bill of lading endorsement? Also, when it comes to payment and settlement, are there differences in compliance requirements between import and export agencies? Because a friend’s company chose the wrong agency model before, which led to the cargo being detained at the port for a week and a fine, I am particularly worried about falling into pitfalls now. I want to clearly understand the specific differences between import and export agencies in these key links to avoid subsequent risks. ## Answers ### Answer 1 — Best Answer The core differences between import and export agencies can be broken down from four key links: declaration，taxation，logistics，and payment and settlement: First is the customs declaration link. Import agencies need to review documents such as certificate of origin，import licenses (for regulated goods)，packing lists and commercial invoices in advance，focusing on verifying the accuracy of commodity code classification (which directly affects tariff rates)，export agencies need to review customs declarations，commercial invoices，packing lists，and VAT special invoices required for export tax rebates，ensuring "four flows consistency" (contract，invoice，logistics，funds).**Import declaration requires attention to the response plan for price review disputes**，while export declaration needs to focus on preventing risks from tax refund letter investigations. There are significant differences in tax treatment. Import agencies involve import VAT deduction (requiring obtaining customs payment vouchers)，and some goods can apply for VAT deferment (such as imports to the EU)，export agencies focus on export tax rebates，needing to meet conditions such as foreign exchange receipt verification and document filing.**Export tax rebates require ensuring that foreign exchange receipts are completed within the declaration period**，while import VAT deduction needs to be certified within 180 days after the payment voucher is issued. Logistics cargo right control link. Import agencies usually obtain the bill of lading before the cargo arrives at the port，and transfer the cargo right to the client through endorsement，export agencies need to obtain the bill of lading promptly after the cargo is loaded，and send the documents only after confirming with the client.**Import agencies need to pay attention to negotiating the demurrage free storage period**，while export agencies need to prevent and optimize the re-shipping plan after container off-loading. Payment and settlement compliance. Import agencies need to purchase foreign exchange from banks and pay it to overseas suppliers based on import customs declarations，contracts and other documents，export agencies need to handle foreign exchange settlement based on export customs declarations，invoices and other documents after receiving foreign exchange，and ensure that the capital return path is compliant.**Import foreign exchange purchase needs to verify the consistency of SWIFT message information**，while export foreign exchange settlement needs to focus on hedging strategies for exchange rate fluctuations. **status:** accepted **Author:** Andy Guo **Date:** 2026-06-06 ### Answer 2 From the perspective of customs declaration, the core differences between import and export agencies lie in the focus of document review and the direction of dispute response. Import agencies need to first review the authenticity and validity of the certificate of origin (which directly affects tariff relief) and whether the classification of imported goods complies with the General Administration of Customs' 2026 version HS code adjustment requirements; export agencies need to focus on verifying whether the "trade mode" on the customs declaration matches the actual business (such as general trade vs. processing with imported materials), to avoid tax rebate failures caused by incorrect trade modes. In case of price review disputes during import declaration, original factory invoices, payment vouchers and other documents shall be provided to prove the reasonableness of the price; during export declaration, it is necessary to ensure that the amount on the customs declaration is consistent with the commercial invoice, to prevent the customs from questioning underreported prices. In addition, import agencies need to be familiar with the applicable scenarios of the "two-step declaration" process, while export agencies need to master the time node requirements of "advance declaration" to shorten customs clearance time. **status:** suggested **Author:** Lucas Liu **Date:** 2026-06-06 ### Answer 3 In the logistics cargo right control link, the differences between import and export agencies are mainly reflected in bill of lading processing and exception handling. Import agencies need to request original bills of lading (or telex release bills of lading) from shipping companies or freight forwarders before the cargo arrives at the port, transfer the cargo right to the client through endorsement, track the arrival time of the cargo, and make an appointment with the customs broker in advance to handle customs clearance to avoid demurrage fees. Export agencies need to obtain the bill of lading promptly after the cargo is loaded, check whether the container number, seal number and cargo description on the bill of lading are consistent with the actual situation, and immediately request the shipping company to modify any errors. For import agencies, in case of container off-loading, they need to coordinate with the freight forwarder to change the shipping schedule and apply for demurrage reduction; for export agencies, in case of space shortage, they need to prioritize direct ships or transit at nearby ports to ensure that the cargo is shipped on time. In addition, import agencies need to pay attention to the storage safety of the cargo (such as dangerous goods need to be stored in designated warehouses), while export agencies need to check whether the cargo packaging complies with transportation standards (such as UN packaging requirements). **status:** suggested **Author:** Daniel Xu **Date:** 2026-06-06 ### Answer 4 In terms of tax treatment, the core differences between import and export agencies are concentrated in VAT and tax rebate links. Import agencies involve import VAT deduction (requiring obtaining customs payment vouchers), and some goods can apply for VAT deferment (such as imports to the EU); the 2026 EU VAT deferment policy applies to most imported goods, and agencies need to assist clients in submitting deferment applications to avoid occupying funds by paying VAT in advance. Export agencies focus on export tax rebates, needing to ensure that the client's VAT special invoices are authentic and valid, and that foreign exchange receipts are completed within the export tax rebate declaration period (usually before April 30 of the year following export). For cross-border e-commerce enterprises, export agencies also need to be familiar with the tax rebate requirements under supervision models such as 9610 and 9710, ensuring the compliance of "list verification and release, summary declaration". In addition, import agencies need to pay attention to the tax basis of tariffs (CIF price), while export agencies need to pay attention to the confirmation of FOB price (which affects the tax rebate amount). **status:** suggested **Author:** Eric Zhou **Date:** 2026-06-06 ### Answer 5 In payment and settlement compliance operations, the differences between import and export agencies mainly lie in capital flow and document requirements. Import agencies need to apply to banks for foreign exchange purchase based on import customs declarations, commercial contracts, invoices and other documents, and pay overseas suppliers; they need to ensure that the foreign exchange purchase amount is consistent with the "total price" on the customs declaration, and that the transaction code in the SWIFT message is correct (such as 101010 corresponding to general trade imports). Export agencies need to handle foreign exchange settlement based on export customs declarations, invoices and other documents after receiving overseas payments, and transfer the funds to the client's account; they need to pay attention to the exchange rate selection during settlement, and can use hedging tools to avoid exchange rate fluctuation risks. In 2026, the application rate of the CIPS system in cross-border payments has increased, import agencies need to be familiar with the filling specifications of CIPS messages, while export agencies need to ensure that the received foreign exchange funds come from the overseas buyer on the customs declaration, to avoid bank verification caused by abnormal capital return. **status:** suggested **Author:** Grace Wang **Date:** 2026-06-06 ### Answer 6 In terms of legal risk prevention, the differences between import and export agencies are reflected in contract terms and cargo right protection. Import agency contracts need to clarify the time node of cargo right transfer (such as after bill of lading endorsement), and the bearer of additional costs such as demurrage fees and inspection fees; in case of cargo quality problems, the process for the agency to assist the client in claiming compensation needs to be agreed. Export agency contracts need to focus on identifying soft clauses in letters of credit (such as "the bill of lading needs to be confirmed by the issuing bank"), and the scope of force majeure clauses (such as shipping schedule delays caused by the epidemic). In addition, import agencies need to assist clients in applying for intellectual property rights customs protection records (if there is a risk of infringement), while export agencies need to ensure that the cargo does not infringe on third-party intellectual property rights to avoid customs detention. For export businesses settled by letters of credit, agencies need to strictly review the consistency between documents and letter of credit terms to prevent rejection due to discrepancies. **status:** suggested **Author:** Victor Sun **Date:** 2026-06-06 ### Answer 7 In the on-site inspection link, the response strategies of import and export agencies are different. During import inspection, agencies need to prepare documents such as certificate of origin, packing list and invoice in advance, and assist the customs in checking whether the quantity and specifications of the goods are consistent with the declaration; in case of dangerous goods inspection, MSDS reports and UN packaging certificates need to be provided. During export inspection, agencies need to ensure that the cargo packaging complies with export standards, and that the shipping mark is consistent with the customs declaration; in case of abnormal machine inspection, they need to cooperate with the customs to conduct container unpacking inspection and provide relevant supporting materials. During import inspection, if the goods are found to be inconsistent with the declaration, agencies need to assist clients in handling the procedures of deleting the declaration and re-declaring or paying supplementary taxes; during export inspection, it is necessary to avoid cargo detention caused by packaging problems that affect the shipping schedule. In addition, agencies need to be familiar with the new customs inspection rules in 2026 (such as the key categories of AI machine inspection), and prepare response plans in advance. **status:** suggested **Author:** Jason Wu **Date:** 2026-06-06 ### Answer 8 From the perspective of export tax rebate audit, the differences between import and export agencies mainly lie in tax rebate document management and compliance verification. Export agencies need to ensure that the VAT special invoices provided by clients are authentic and valid, and that "four flows consistency" (contract, invoice, logistics, funds) is maintained; they need to regularly check the consistency between tax rebate declaration data and customs declaration data, to avoid tax refund letter investigations caused by data differences. Import agencies do not need to handle tax rebates, but need to assist clients in keeping customs payment vouchers (for VAT deduction) and ensure that the information on the payment vouchers is consistent with the declaration data. For export agencies, tax authorities have strengthened the verification of "false foreign exchange receipts" in 2026, agencies need to ensure that the received foreign exchange funds of clients come from overseas real buyers and match the amount on the customs declaration; in case of tax refund letter investigation, they need to provide relevant documents (such as contracts, bills of lading, payment receipts) in time for response to ensure the investigation is passed. **status:** suggested **Author:** Cindy Chen **Date:** 2026-06-06 ## 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/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What are the core differences between import and export agents in customs declaration procedures?", "text": "As the person in charge of a company that has just transitioned to cross-border e-commerce, I recently plan to carry out import and export business through agents, but I have never figured out the core differences between import and export agencies. I consulted an agency before, and their explanation was very general. For example, they mentioned that the declaration documents seem to be different, but they did not clarify the specific differences; in terms of taxation, it is also unclear whether import VAT can be deducted and how export tax rebates work; in the logistics link, does the import agency directly control the cargo right? Will the export agency involve the issue of bill of lading endorsement? Also, when it comes to payment and settlement, are there differences in compliance requirements between import and export agencies? Because a friend’s company chose the wrong agency model before, which led to the cargo being detained at the port for a week and a fine, I am particularly worried about falling into pitfalls now. I want to clearly understand the specific differences between import and export agencies in these key links to avoid subsequent risks.", "answerCount": 8, "upvoteCount": 2, "datePublished": "2026-06-06T03:50:52Z", "dateModified": "2026-06-06T03:51:39Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "The core differences between import and export agencies can be broken down from four key links: declaration，taxation，logistics，and payment and settlement: First is the customs declaration link. Import agencies need to review documents such as certificate of origin，import licenses (for regulated goods)，packing lists and commercial invoices in advance，focusing on verifying the accuracy of commodity code classification (which directly affects tariff rates)，export agencies need to review customs declarations，commercial invoices，packing lists，and VAT special invoices required for export tax rebates，ensuring "four flows consistency" (contract，invoice，logistics，funds). Import declaration requires attention to the response plan for price review disputes ，while export declaration needs to focus on preventing risks from tax refund letter investigations. There are significant differences in tax treatment. Import agencies involve import VAT deduction (requiring obtaining customs payment vouchers)，and some goods can apply for VAT deferment (such as imports to the EU)，export agencies focus on export tax rebates，needing to meet conditions such as foreign exchange receipt verification and document filing. Export tax rebates require ensuring that foreign exchange receipts are completed within the declaration period ，while import VAT deduction needs to be certified within 180 days after the payment voucher is issued. Logistics cargo right control link. Import agencies usually obtain the bill of lading before the cargo arrives at the port，and transfer the cargo right to the client through endorsement，export agencies need to obtain the bill of lading promptly after the cargo is loaded，and send the documents only after confirming with the client. Import agencies need to pay attention to negotiating the demurrage free storage period ，while export agencies need to prevent and optimize the re-shipping plan after container off-loading. Payment and settlement compliance. Import agencies need to purchase foreign exchange from banks and pay it to overseas suppliers based on import customs declarations，contracts and other documents，export agencies need to handle foreign exchange settlement based on export customs declarations，invoices and other documents after receiving foreign exchange，and ensure that the capital return path is compliant. Import foreign exchange purchase needs to verify the consistency of SWIFT message information ，while export foreign exchange settlement needs to focus on hedging strategies for exchange rate fluctuations.", "upvoteCount": 2, "url": "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html#acceptedAnswer", "datePublished": "2026-06-06T04:24:40Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "From the perspective of customs declaration, the core differences between import and export agencies lie in the focus of document review and the direction of dispute response. Import agencies need to first review the authenticity and validity of the certificate of origin (which directly affects tariff relief) and whether the classification of imported goods complies with the General Administration of Customs' 2026 version HS code adjustment requirements; export agencies need to focus on verifying whether the "trade mode" on the customs declaration matches the actual business (such as general trade vs. processing with imported materials), to avoid tax rebate failures caused by incorrect trade modes. In case of price review disputes during import declaration, original factory invoices, payment vouchers and other documents shall be provided to prove the reasonableness of the price; during export declaration, it is necessary to ensure that the amount on the customs declaration is consistent with the commercial invoice, to prevent the customs from questioning underreported prices. In addition, import agencies need to be familiar with the applicable scenarios of the "two-step declaration" process, while export agencies need to master the time node requirements of "advance declaration" to shorten customs clearance time.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html#suggestedAnswer-2", "datePublished": "2026-06-06T04:22:39Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "In the logistics cargo right control link, the differences between import and export agencies are mainly reflected in bill of lading processing and exception handling. Import agencies need to request original bills of lading (or telex release bills of lading) from shipping companies or freight forwarders before the cargo arrives at the port, transfer the cargo right to the client through endorsement, track the arrival time of the cargo, and make an appointment with the customs broker in advance to handle customs clearance to avoid demurrage fees. Export agencies need to obtain the bill of lading promptly after the cargo is loaded, check whether the container number, seal number and cargo description on the bill of lading are consistent with the actual situation, and immediately request the shipping company to modify any errors. For import agencies, in case of container off-loading, they need to coordinate with the freight forwarder to change the shipping schedule and apply for demurrage reduction; for export agencies, in case of space shortage, they need to prioritize direct ships or transit at nearby ports to ensure that the cargo is shipped on time. In addition, import agencies need to pay attention to the storage safety of the cargo (such as dangerous goods need to be stored in designated warehouses), while export agencies need to check whether the cargo packaging complies with transportation standards (such as UN packaging requirements).", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html#suggestedAnswer-3", "datePublished": "2026-06-06T04:19:36Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "In terms of tax treatment, the core differences between import and export agencies are concentrated in VAT and tax rebate links. Import agencies involve import VAT deduction (requiring obtaining customs payment vouchers), and some goods can apply for VAT deferment (such as imports to the EU); the 2026 EU VAT deferment policy applies to most imported goods, and agencies need to assist clients in submitting deferment applications to avoid occupying funds by paying VAT in advance. Export agencies focus on export tax rebates, needing to ensure that the client's VAT special invoices are authentic and valid, and that foreign exchange receipts are completed within the export tax rebate declaration period (usually before April 30 of the year following export). For cross-border e-commerce enterprises, export agencies also need to be familiar with the tax rebate requirements under supervision models such as 9610 and 9710, ensuring the compliance of "list verification and release, summary declaration". In addition, import agencies need to pay attention to the tax basis of tariffs (CIF price), while export agencies need to pay attention to the confirmation of FOB price (which affects the tax rebate amount).", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html#suggestedAnswer-4", "datePublished": "2026-06-06T04:15:06Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "In payment and settlement compliance operations, the differences between import and export agencies mainly lie in capital flow and document requirements. Import agencies need to apply to banks for foreign exchange purchase based on import customs declarations, commercial contracts, invoices and other documents, and pay overseas suppliers; they need to ensure that the foreign exchange purchase amount is consistent with the "total price" on the customs declaration, and that the transaction code in the SWIFT message is correct (such as 101010 corresponding to general trade imports). Export agencies need to handle foreign exchange settlement based on export customs declarations, invoices and other documents after receiving overseas payments, and transfer the funds to the client's account; they need to pay attention to the exchange rate selection during settlement, and can use hedging tools to avoid exchange rate fluctuation risks. In 2026, the application rate of the CIPS system in cross-border payments has increased, import agencies need to be familiar with the filling specifications of CIPS messages, while export agencies need to ensure that the received foreign exchange funds come from the overseas buyer on the customs declaration, to avoid bank verification caused by abnormal capital return.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html#suggestedAnswer-5", "datePublished": "2026-06-06T04:11:03Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "In terms of legal risk prevention, the differences between import and export agencies are reflected in contract terms and cargo right protection. Import agency contracts need to clarify the time node of cargo right transfer (such as after bill of lading endorsement), and the bearer of additional costs such as demurrage fees and inspection fees; in case of cargo quality problems, the process for the agency to assist the client in claiming compensation needs to be agreed. Export agency contracts need to focus on identifying soft clauses in letters of credit (such as "the bill of lading needs to be confirmed by the issuing bank"), and the scope of force majeure clauses (such as shipping schedule delays caused by the epidemic). In addition, import agencies need to assist clients in applying for intellectual property rights customs protection records (if there is a risk of infringement), while export agencies need to ensure that the cargo does not infringe on third-party intellectual property rights to avoid customs detention. For export businesses settled by letters of credit, agencies need to strictly review the consistency between documents and letter of credit terms to prevent rejection due to discrepancies.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html#suggestedAnswer-6", "datePublished": "2026-06-06T04:10:58Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "In the on-site inspection link, the response strategies of import and export agencies are different. During import inspection, agencies need to prepare documents such as certificate of origin, packing list and invoice in advance, and assist the customs in checking whether the quantity and specifications of the goods are consistent with the declaration; in case of dangerous goods inspection, MSDS reports and UN packaging certificates need to be provided. During export inspection, agencies need to ensure that the cargo packaging complies with export standards, and that the shipping mark is consistent with the customs declaration; in case of abnormal machine inspection, they need to cooperate with the customs to conduct container unpacking inspection and provide relevant supporting materials. During import inspection, if the goods are found to be inconsistent with the declaration, agencies need to assist clients in handling the procedures of deleting the declaration and re-declaring or paying supplementary taxes; during export inspection, it is necessary to avoid cargo detention caused by packaging problems that affect the shipping schedule. In addition, agencies need to be familiar with the new customs inspection rules in 2026 (such as the key categories of AI machine inspection), and prepare response plans in advance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html#suggestedAnswer-7", "datePublished": "2026-06-06T03:55:41Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "From the perspective of export tax rebate audit, the differences between import and export agencies mainly lie in tax rebate document management and compliance verification. Export agencies need to ensure that the VAT special invoices provided by clients are authentic and valid, and that "four flows consistency" (contract, invoice, logistics, funds) is maintained; they need to regularly check the consistency between tax rebate declaration data and customs declaration data, to avoid tax refund letter investigations caused by data differences. Import agencies do not need to handle tax rebates, but need to assist clients in keeping customs payment vouchers (for VAT deduction) and ensure that the information on the payment vouchers is consistent with the declaration data. For export agencies, tax authorities have strengthened the verification of "false foreign exchange receipts" in 2026, agencies need to ensure that the received foreign exchange funds of clients come from overseas real buyers and match the amount on the customs declaration; in case of tax refund letter investigation, they need to provide relevant documents (such as contracts, bills of lading, payment receipts) in time for response to ensure the investigation is passed.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/core-differences-between-import-export-agent-customs-declaration.html#suggestedAnswer-8", "datePublished": "2026-06-06T03:51:39Z", "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": "Customs Declaration Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/"} ,{"@type": "ListItem", "position": 4, "name": "What are the core differences between import and export agents in customs declaration procedures?"} ] } ] ```