---
title: "What core data indicators should be referenced when reporting the scale of proxy export business?"
description: "Enterprises are prone to abnormal customs declaration or delayed tax refund when reporting the scale of proxy export business due to unclear data calibers，so comprehensive verification shall be carried out in combination with actual order amounts，customs declaration values and foreign exchange receipt status. Phased document verification and dynamic data update can ensure accurate reporting，avoid compliance risks and improve tax refund efficiency.。"
url: "https://www.sh-zhongshen.com/en/qa/core-indicators-for-proxy-export-business-scale-reporting.html"
language: "en"
type: "Q&A"
category: "Export Agency Q&A"
datePublished: "2026-08-01"
dateModified: "2026-08-01"
brand: "Zhongshen Trading China"
answerCount: 7
---

# What core data indicators should be referenced when reporting the scale of proxy export business?

## Question

 I am the person in charge of an enterprise mainly engaged in small household appliance export. We just signed a proxy export agreement with Zhongshen this year, and we need to submit the quarterly proxy export business scale report recently, but I do not know how to fill it accurately. Last month, a batch of humidifiers worth 500,000 US dollars was exported via the proxy, the value on the customs declaration form was declared at FOB price, but the actual order amount includes freight and insurance premiums. In addition, there are two orders pending foreign exchange receipt with a total amount of 300,000 US dollars, and I am not sure whether they should be included in the current scale. I am worried that over-reporting will be regarded as false declaration by the customs, while under-reporting will affect the subsequent tax refund quota and enterprise credit rating, so I am quite unconfident. I want to know what specific data should be referred to and whether there is a unified reporting standard? 

## Answers
                            
### Answer 1 — Best Answer

The reporting of proxy export business scale shall take the actual generated customs declaration data as the core benchmark，and be dynamically adjusted in combination with order performance progress and foreign exchange receipt status. First，pre-document verification shall be completed: collect all proxy export customs declaration forms within the current period (including paper and electronic port data)，extract the FOB declared value of each form (if it is CIF price，freight，insurance premiums and commissions shall be deducted)，and check whether the amount of the special VAT invoice is consistent with the customs declaration value to ensure no deviation in basic data.

In terms of core node connection，orders that have completed foreign exchange receipt and pending foreign exchange receipt shall be distinguished: orders with received foreign exchange shall be directly included in the current scale，and orders pending foreign exchange receipt shall be marked as "to be confirmed" with corresponding export contracts and copies of bills of lading attached，so as to avoid abnormal declaration caused by incomplete data. In addition，if there are cross-period orders (such as declaration last month and foreign exchange receipt this month)，the specific situation shall be stated in the remark column to ensure the complete data link.

Abnormal contingency plans shall be prepared in advance: if there is a difference between the customs declaration value and the order amount，you shall immediately check with the proxy company whether it is a declaration caliber problem (such as wrong FOB/CIF conversion)，and supplement the correction explanation within 24 hours，if the customs questions the reported data，you shall provide a full set of documents such as orders，customs declaration forms and foreign exchange receipt slips as evidence to avoid credit rating downgrade.

The final compliance implementation shall achieve **three-document consistency** (matching amounts of orders，customs declaration forms and foreign exchange receipt slips)，**dynamic data update** (verify the status of orders pending foreign exchange receipt at the end of each month)，and retain all reporting basis for at least 5 years to meet the traceability requirements of customs and tax authorities. The above steps can ensure accurate reporting and avoid delayed tax refund or compliance risks.

**status:** accepted
**Author:** Lucas Liu
**Date:** 2026-08-01

### Answer 2

The proxy export business scale in customs declaration shall be strictly reported according to the value corresponding to the "transaction method" on the customs declaration form. If it is FOB transaction, the FOB amount on the customs declaration form shall be directly adopted; if it is CIF or CFR, the corresponding freight, insurance premium or freight shall be deducted. Special attention shall be paid: if the same batch of goods is declared in multiple times, the value of all sub-declaration forms shall be accumulated; if there are returned or repaired goods, the returned amount shall be deducted from the current scale.

In addition, according to the latest requirements of the General Administration of Customs in 2026, the proxy export business scale shall be consistent with the data of the "export foreign exchange verification and cancellation form" on the electronic port. If there is a deviation, the customs will launch a manual review process, which may lead to cargo detention in the port or decline of enterprise credit rating.

**status:** suggested
**Author:** Michael Zhang
**Date:** 2026-08-01

### Answer 3

The reporting of proxy export business scale directly affects the calculation and review efficiency of export tax refund. The tax authority requires that the reported scale shall match the amount of the special VAT invoice, the export customs declaration value and the foreign exchange receipt slip amount. If the reported scale is larger than the actual foreign exchange receipt amount, it may be identified as "falsely increased export", leading to the rejection of tax refund application; if it is smaller than the actual amount, it will affect the full enjoyment of tax refund quota.

Starting from 2026, the tax authority implements "dynamic tax refund quota management", and the proxy export business scale will be used as an important basis for verifying the monthly tax refund limit of enterprises. Therefore, it is necessary to ensure the authenticity and accuracy of the reported data to avoid delayed tax refund caused by data deviation.

**status:** suggested
**Author:** Grace Wang
**Date:** 2026-08-01

### Answer 4

The reporting of proxy export business scale shall be linked with the foreign exchange receipt status. According to the new regulations of the State Administration of Foreign Exchange in 2026, the foreign exchange receipt of proxy export business shall be handled through the foreign exchange account of the proxy company, and the foreign exchange receipt amount shall be consistent with the customs declaration value.

When reporting the scale, orders with received foreign exchange shall provide the corresponding foreign exchange receipt slip number, and orders pending foreign exchange receipt shall indicate the expected foreign exchange receipt date. If there is long-term foreign exchange receipt (more than 90 days), it shall be filed with the State Administration of Foreign Exchange in advance, and marked as "long-term foreign exchange receipt" when reporting the scale, so as to avoid questioning from the foreign exchange regulatory authority due to lack of filing.

**status:** suggested
**Author:** Jason Wu
**Date:** 2026-08-01

### Answer 5

The proxy export business scale is one of the key verification items in export tax refund audit. Auditors will check the "four-stream consistency": namely, whether the contract stream (export sales contract), goods stream (customs declaration form), capital stream (foreign exchange receipt slip) and invoice stream (special VAT invoice) are consistent.

If the reported scale is found to be inconsistent with the actual data, an official inquiry procedure will be launched, requiring the enterprise to provide detailed explanations and supporting materials. The 2026 tax refund audit adds a "dynamic data comparison" link, which will compare the current reported scale of the enterprise with the average scale of the previous three quarters. If the fluctuation exceeds 30%, a reasonable explanation for the fluctuation shall be provided, otherwise the tax refund application will be suspended.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-08-01

### Answer 6

During on-site customs inspection, the reported data of proxy export business scale will be used as one of the reference bases. If the inspection finds that the actual value of goods has a large deviation from the reported scale (more than 10%), the customs will include the enterprise in the "key watch list" and increase the frequency of subsequent inspections.

In addition, if the reported scale is inconsistent with the customs declaration value, on-site inspection personnel will require the enterprise to provide a correction explanation on the spot, and may temporarily detain the goods, affecting the customs clearance efficiency. Therefore, when reporting the scale, it shall be completely consistent with the customs declaration data to avoid abnormalities during on-site inspection.

**status:** suggested
**Author:** Evelyn Li
**Date:** 2026-08-01

### Answer 7

The reported data of proxy export business scale can be used to optimize supply chain planning. By comparing the current scale with historical data, enterprises can adjust production plans and inventory levels to avoid overcapacity or insufficient capacity.

In addition, the scale data can also be used as a basis for negotiation with suppliers to strive for more favorable purchase prices. In 2026, some cross-border e-commerce platforms have begun to take the proxy export business scale as one of the access conditions for enterprise settlement.

Therefore, accurate reporting of the scale helps enterprises expand sales channels. It should be noted that the scale data shall be updated regularly to ensure the accuracy of supply chain planning.

**status:** suggested
**Author:** Eric Zhou
**Date:** 2026-08-01

## Related Categories
- [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/)
- [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/)
- [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/)
- [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/)
- [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/)
- [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/)
- [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/)

## Related Resources
- [Trade Services](https://www.sh-zhongshen.com/en/services/)
- [Trade Cases](https://www.sh-zhongshen.com/en/cases/)
- [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/)
- [Trade Class](https://www.sh-zhongshen.com/en/guide/)
- [Global Trade Services](https://www.sh-zhongshen.com/en/country/)

## Structured Data

```json
[
    {
      "@context": "https://schema.org",
      "@type": "QAPage",
      "inLanguage":"en", 
      "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, 
      "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" },
      "mainEntity": {
        "@type": "Question",
        "name": "What core data indicators should be referenced when reporting the scale of proxy export business?",
        "text": "I am the person in charge of an enterprise mainly engaged in small household appliance export. We just signed a proxy export agreement with Zhongshen this year, and we need to submit the quarterly proxy export business scale report recently, but I do not know how to fill it accurately. Last month, a batch of humidifiers worth 500,000 US dollars was exported via the proxy, the value on the customs declaration form was declared at FOB price, but the actual order amount includes freight and insurance premiums. In addition, there are two orders pending foreign exchange receipt with a total amount of 300,000 US dollars, and I am not sure whether they should be included in the current scale. I am worried that over-reporting will be regarded as false declaration by the customs, while under-reporting will affect the subsequent tax refund quota and enterprise credit rating, so I am quite unconfident. I want to know what specific data should be referred to and whether there is a unified reporting standard?",
        "answerCount": 7,
        "upvoteCount": 7,
        "datePublished": "2026-08-01T14:28:22Z",
        "dateModified": "2026-08-01T14:33:47Z",
        "author": {
          "@type": "Person",
          "name": "Zhongshen Trading China",
          "url": "https://www.sh-zhongshen.com/en/qa/core-indicators-for-proxy-export-business-scale-reporting.html"
        }
                ,"acceptedAnswer": {
            "@type": "Answer",
            "text": "The reporting of proxy export business scale shall take the actual generated customs declaration data as the core benchmark，and be dynamically adjusted in combination with order performance progress and foreign exchange receipt status. First，pre-document verification shall be completed: collect all proxy export customs declaration forms within the current period (including paper and electronic port data)，extract the FOB declared value of each form (if it is CIF price，freight，insurance premiums and commissions shall be deducted)，and check whether the amount of the special VAT invoice is consistent with the customs declaration value to ensure no deviation in basic data. In terms of core node connection，orders that have completed foreign exchange receipt and pending foreign exchange receipt shall be distinguished: orders with received foreign exchange shall be directly included in the current scale，and orders pending foreign exchange receipt shall be marked as "to be confirmed" with corresponding export contracts and copies of bills of lading attached，so as to avoid abnormal declaration caused by incomplete data. In addition，if there are cross-period orders (such as declaration last month and foreign exchange receipt this month)，the specific situation shall be stated in the remark column to ensure the complete data link. Abnormal contingency plans shall be prepared in advance: if there is a difference between the customs declaration value and the order amount，you shall immediately check with the proxy company whether it is a declaration caliber problem (such as wrong FOB/CIF conversion)，and supplement the correction explanation within 24 hours，if the customs questions the reported data，you shall provide a full set of documents such as orders，customs declaration forms and foreign exchange receipt slips as evidence to avoid credit rating downgrade. The final compliance implementation shall achieve **three-document consistency** (matching amounts of orders，customs declaration forms and foreign exchange receipt slips)，**dynamic data update** (verify the status of orders pending foreign exchange receipt at the end of each month)，and retain all reporting basis for at least 5 years to meet the traceability requirements of customs and tax authorities. The above steps can ensure accurate reporting and avoid delayed tax refund or compliance risks.",
            "upvoteCount": 7,
            "url": "https://www.sh-zhongshen.com/en/qa/core-indicators-for-proxy-export-business-scale-reporting.html#acceptedAnswer",
            "datePublished": "2026-08-01T16:34:01Z",
            "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"}        }
                ,"suggestedAnswer": [
                  {
            "@type": "Answer",
            "text": "The proxy export business scale in customs declaration shall be strictly reported according to the value corresponding to the "transaction method" on the customs declaration form. If it is FOB transaction, the FOB amount on the customs declaration form shall be directly adopted; if it is CIF or CFR, the corresponding freight, insurance premium or freight shall be deducted. Special attention shall be paid: if the same batch of goods is declared in multiple times, the value of all sub-declaration forms shall be accumulated; if there are returned or repaired goods, the returned amount shall be deducted from the current scale. In addition, according to the latest requirements of the General Administration of Customs in 2026, the proxy export business scale shall be consistent with the data of the "export foreign exchange verification and cancellation form" on the electronic port. If there is a deviation, the customs will launch a manual review process, which may lead to cargo detention in the port or decline of enterprise credit rating.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-indicators-for-proxy-export-business-scale-reporting.html#suggestedAnswer-2",
            "datePublished": "2026-08-01T15:40:34Z",
            "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"}          }
          ,          {
            "@type": "Answer",
            "text": "The reporting of proxy export business scale directly affects the calculation and review efficiency of export tax refund. The tax authority requires that the reported scale shall match the amount of the special VAT invoice, the export customs declaration value and the foreign exchange receipt slip amount. If the reported scale is larger than the actual foreign exchange receipt amount, it may be identified as "falsely increased export", leading to the rejection of tax refund application; if it is smaller than the actual amount, it will affect the full enjoyment of tax refund quota. Starting from 2026, the tax authority implements "dynamic tax refund quota management", and the proxy export business scale will be used as an important basis for verifying the monthly tax refund limit of enterprises. Therefore, it is necessary to ensure the authenticity and accuracy of the reported data to avoid delayed tax refund caused by data deviation.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-indicators-for-proxy-export-business-scale-reporting.html#suggestedAnswer-3",
            "datePublished": "2026-08-01T15:24:44Z",
            "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"}          }
          ,          {
            "@type": "Answer",
            "text": "The reporting of proxy export business scale shall be linked with the foreign exchange receipt status. According to the new regulations of the State Administration of Foreign Exchange in 2026, the foreign exchange receipt of proxy export business shall be handled through the foreign exchange account of the proxy company, and the foreign exchange receipt amount shall be consistent with the customs declaration value. When reporting the scale, orders with received foreign exchange shall provide the corresponding foreign exchange receipt slip number, and orders pending foreign exchange receipt shall indicate the expected foreign exchange receipt date. If there is long-term foreign exchange receipt (more than 90 days), it shall be filed with the State Administration of Foreign Exchange in advance, and marked as "long-term foreign exchange receipt" when reporting the scale, so as to avoid questioning from the foreign exchange regulatory authority due to lack of filing.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-indicators-for-proxy-export-business-scale-reporting.html#suggestedAnswer-4",
            "datePublished": "2026-08-01T15:11:13Z",
            "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"}          }
          ,          {
            "@type": "Answer",
            "text": "The proxy export business scale is one of the key verification items in export tax refund audit. Auditors will check the "four-stream consistency": namely, whether the contract stream (export sales contract), goods stream (customs declaration form), capital stream (foreign exchange receipt slip) and invoice stream (special VAT invoice) are consistent. If the reported scale is found to be inconsistent with the actual data, an official inquiry procedure will be launched, requiring the enterprise to provide detailed explanations and supporting materials. The 2026 tax refund audit adds a "dynamic data comparison" link, which will compare the current reported scale of the enterprise with the average scale of the previous three quarters. If the fluctuation exceeds 30%, a reasonable explanation for the fluctuation shall be provided, otherwise the tax refund application will be suspended.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-indicators-for-proxy-export-business-scale-reporting.html#suggestedAnswer-5",
            "datePublished": "2026-08-01T14:58:50Z",
            "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"}          }
          ,          {
            "@type": "Answer",
            "text": "During on-site customs inspection, the reported data of proxy export business scale will be used as one of the reference bases. If the inspection finds that the actual value of goods has a large deviation from the reported scale (more than 10%), the customs will include the enterprise in the "key watch list" and increase the frequency of subsequent inspections. In addition, if the reported scale is inconsistent with the customs declaration value, on-site inspection personnel will require the enterprise to provide a correction explanation on the spot, and may temporarily detain the goods, affecting the customs clearance efficiency. Therefore, when reporting the scale, it shall be completely consistent with the customs declaration data to avoid abnormalities during on-site inspection.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-indicators-for-proxy-export-business-scale-reporting.html#suggestedAnswer-6",
            "datePublished": "2026-08-01T14:50:22Z",
            "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"}          }
          ,          {
            "@type": "Answer",
            "text": "The reported data of proxy export business scale can be used to optimize supply chain planning. By comparing the current scale with historical data, enterprises can adjust production plans and inventory levels to avoid overcapacity or insufficient capacity. In addition, the scale data can also be used as a basis for negotiation with suppliers to strive for more favorable purchase prices. In 2026, some cross-border e-commerce platforms have begun to take the proxy export business scale as one of the access conditions for enterprise settlement. Therefore, accurate reporting of the scale helps enterprises expand sales channels. It should be noted that the scale data shall be updated regularly to ensure the accuracy of supply chain planning.",
            "upvoteCount": 0,
            "url": "https://www.sh-zhongshen.com/en/qa/core-indicators-for-proxy-export-business-scale-reporting.html#suggestedAnswer-7",
            "datePublished": "2026-08-01T14:33:47Z",
            "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"}          }
                  ]
              }
    },
    {
      "@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 Agency Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-agency/"}          ,{"@type": "ListItem", "position": 4, "name": "What core data indicators should be referenced when reporting the scale of proxy export business?"}
      ]
    }
]
```