--- title: "Is it compliant with both customs and tax regulations to choose a no-tax-refund operation for export agency trade?" description: "Enterprises entrusting foreign trade agencies for export often hesitate to abandon tax refunds due to tedious document preparation，low tax refund amounts and other factors. Improper operations may easily trigger risks such as tax audits and compliance penalties. It is necessary to first clarify the compliance boundaries，isolate risks through means such as prior written declarations and document retention，choose whether to abandon refunds based on the actual situation of the enterprise，and rely o..." url: "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-09" dateModified: "2026-10-09" brand: "Zhongshen Trading China" answerCount: 9 --- # Is it compliant with both customs and tax regulations to choose a no-tax-refund operation for export agency trade? ## Question I am the owner of a factory specializing in daily ceramic exports. Last week I entrusted Zhongshen International Trade to act as our export agency for a batch of ceramic tableware valued at 120,000 euros to Germany. Since this client is a newly developed small customer with small and scattered orders, it will take us a lot of effort to collect the input VAT invoices, customs declarations and other documents required for tax refunds. Moreover, the calculated tax refund amount is only tens of thousands of yuan, so we feel it is not worthwhile to go through the trouble and want to simply abandon the tax refund. But a few days ago, I heard from peers that some enterprises were audited by tax authorities and fined due to the no-tax-refund operation of export agency. Now I am very anxious: I want to save the trouble but also fear falling into traps and causing problems. I want to ask whether it is okay to choose no-tax-refund for export agency trade? Are there any hidden risks, and what details should be paid attention to in the process? ## Answers ### Answer 1 — Best Answer Many export enterprises have a common misconception: they believe that abandoning tax refunds during export agency requires no compliance operations，and only need to not submit a tax refund application. This perception can easily trigger chain negative reactions: the tax system will automatically mark this export business as "no tax refund or tax exemption" status，triggering regular audits by tax authorities. If the enterprise cannot provide complete transaction documents (such as purchase contracts，input VAT invoices，customs declarations)，it may be identified as "deemed domestic sales"，requiring payment of 13% VAT and late payment fees. In serious cases，it will also affect the enterprise's tax credit rating，leading to restrictions on subsequent export declarations，foreign exchange receipt and payment. To address such risks，physical isolation measures must be implemented in advance: first，submit a **written tax refund abandonment declaration** to the agency company before customs declaration，clearly marking the customs declaration number，cargo information and tax refund abandonment intention of this business，to ensure that the agency accurately checks "abandon tax refund" in the "tax refund flag" column of the customs declaration form，second，organize and archive all transaction documents of this business (including purchase contracts，commercial invoices，customs declaration copies，logistics bills of lading)，and retain them for no less than 5 years as core vouchers for responding to audits. Exclusive risk mitigation tip: If you choose to abandon tax refunds due to incomplete documents or low tax refund amounts，it is recommended to apply for **tax exemption without tax refund** filing instead of directly not declaring. Submit the *Declaration on Abandoning Refund (Exemption) of Export Goods and Services* to the competent tax authority through the agency company. After filing，this business can enjoy tax exemption，no need to pay back VAT，and avoid triggering audit risks，achieving compliance risk mitigation. **status:** accepted **Author:** Grace Wang **Date:** 2026-10-09 ### Answer 2 The core of the no-tax-refund operation for export agency in the customs link is the accurate checking of the "tax refund flag" column on the customs declaration form. If "abandon tax refund" is not correctly marked, the customs will supervise it as a regular tax refund business. Later, when the tax authorities compare the data, there will be an abnormal warning of "customs declaration has been exported but no tax refund application has been submitted", triggering joint verification by customs and tax authorities. In addition, if the declared price of the goods is significantly lower than the customs valuation reference price of similar goods in the same period and the tax refund is not abandoned, it may be identified as an under-declared price, leading to valuation disputes, and even being required to pay back customs duties and late payment fees. Therefore, before customs declaration, it is necessary to ensure that the agency company accurately fills in the tax refund flag, and retain the purchase vouchers and transaction contracts of the goods as evidence for the valuation process. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-09 ### Answer 3 The impact of the no-tax-refund operation for export agency on the logistics link mainly focuses on cargo right transfer and document circulation. If the enterprise abandons the tax refund, it is necessary to ensure that the endorsement transfer of the logistics bill of lading complies with the agency agreement, to avoid unclear cargo right attribution caused by the change of tax refund status. For example, some shipping companies will require a tax refund abandonment certificate to handle telex release or endorsement of the bill of lading. If it cannot be provided in time, it may lead to cargo detention at the port, resulting in additional costs such as port detention fees and container detention fees. In addition, when choosing a logistics route, priority should be given to freight forwarders with smooth data connection between the customs and tax systems, to ensure real-time synchronization of logistics data and customs declaration data, and avoid cargo detention risks caused by data differences. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-09 ### Answer 4 When choosing no-tax-refund for export agency, tax planning should be carried out in combination with the VAT policy of the target market. Taking the EU market as an example, if the enterprise abandons the domestic export tax refund, it can apply for EU VAT deferment, that is, no need to pay import VAT immediately in the importing country, and declare and deduct it after the goods are sold, effectively alleviating cash flow pressure. However, it should be noted that after abandoning the domestic tax refund, the enterprise must ensure the compliance of input VAT invoices. If the input VAT invoices are falsely issued, out of control or have other problems, even if the tax refund is abandoned, it will still trigger tax audits. In addition, if the enterprise has cross-border related party transactions, it must set a reasonable price to avoid being identified as profit shifting due to abandoning the tax refund, leading to BEPS-related tax investigations. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-09 ### Answer 5 The no-tax-refund operation for export agency must strictly comply with foreign exchange management regulations. If the enterprise abandons the tax refund, it must clearly mark that the corresponding payment is a "no-tax-refund export business" to the agency company when receiving foreign exchange. The agency company must accurately declare the transaction nature in the foreign exchange monitoring system, to avoid being marked as "abnormal foreign exchange receipt" by the foreign exchange bureau. In addition, if the receipt time of this business exceeds 90 days after the customs declaration, it is necessary to submit a delayed receipt filing to the foreign exchange bureau in advance, otherwise it will affect the enterprise's foreign exchange classification rating, and then restrict the subsequent foreign exchange purchase and settlement quota. At the same time, it is necessary to ensure that the amount of foreign exchange receipt and payment is consistent with the customs declaration amount and contract amount, to avoid foreign exchange verification caused by amount differences. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-09 ### Answer 6 The no-tax-refund operation for export agency must clarify the rights and obligations of both parties in the agency agreement, especially the liability division for abandoning the tax refund. For example, the agreement must clearly state that the entrusting party shall provide the written tax refund abandonment declaration, and the agency party shall be responsible for accurately filling in the tax refund flag of the customs declaration form. If the tax risk caused by the agency party's incorrect filling shall be borne by the agency party; if the loss caused by the entrusting party's failure to provide the declaration in time shall be borne by the entrusting party. In addition, it is necessary to clarify in the export contract that the purchaser knows and cooperates with the entrusting party's tax refund abandonment operation, to avoid contract disputes caused by the purchaser requiring tax refund documents. At the same time, retain all relevant written documents, including supplementary clauses of the agency agreement, tax refund abandonment declarations, etc., as evidence for legal rights protection. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-09 ### Answer 7 The no-tax-refund operation for export agency must still meet the compliance requirements of "four flows consistency", that is, the consistency of contract flow, fund flow, invoice flow and cargo flow. Even if the tax refund is abandoned, the tax authorities will still verify the authenticity of this transaction. If the four flows are inconsistent, it may be identified as false export, triggering serious tax penalties. In addition, all documents must be retained as required by the tax authorities, including purchase contracts, commercial invoices, customs declaration copies, logistics bills of lading, foreign exchange receipt vouchers, etc., and retained for no less than 5 years. If the enterprise needs to resume tax refund due to subsequent business needs, it must submit all documents during the tax refund abandonment period to the tax authorities to prove the compliance of the transaction, otherwise it may affect the subsequent tax refund qualification. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-09 ### Answer 8 The no-tax-refund operation for export agency must be included in the enterprise's overall supply chain cost refinement model, comprehensively considering factors such as tax refund amount, document cost, potential risk cost and other factors. For example, if the tax refund amount is lower than the document preparation cost (such as input VAT invoice acquisition cost, document organization labor cost), and the potential risk of abandoning the tax refund is controllable, choosing no-tax-refund can reduce the overall supply chain cost; if the tax refund amount is high, even if the document preparation is tedious, it is still recommended to apply for the tax refund. In addition, the supply chain structure can be optimized, such as integrating scattered orders into bulk orders to reduce the unit cost of document preparation, or negotiating a lump-sum fee for document processing with the agency company to further optimize the cost structure. At the same time, it is necessary to regularly evaluate the impact of the no-tax-refund operation on the stability of the supply chain, and avoid supply chain interruption caused by compliance risks. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-09 ### Answer 9 The no-tax-refund operation for export agency must pay attention to the consistency between the cargo information and the customs declaration during the customs on-site inspection. If the customs declaration is marked "abandon tax refund", the customs may increase the inspection rate to verify the real transaction situation of the goods. For example, the customs may require opening the cargo packaging to check whether the brand, model and quantity of the goods are consistent with the customs declaration. If there is a discrepancy, it may be identified as false declaration, triggering cargo detention risk. Therefore, it is necessary to ensure that the actual information of the goods is completely consistent with the customs declaration before shipment, and prepare the written tax refund abandonment declaration to provide to the customs officers in time during inspection, to avoid inspection delay caused by information asymmetry. In addition, it is necessary to ensure that the cargo packaging meets the customs requirements, to avoid inspection failure caused by unqualified packaging. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-09 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "Is it compliant with both customs and tax regulations to choose a no-tax-refund operation for export agency trade?", "text": "I am the owner of a factory specializing in daily ceramic exports. Last week I entrusted Zhongshen International Trade to act as our export agency for a batch of ceramic tableware valued at 120,000 euros to Germany. Since this client is a newly developed small customer with small and scattered orders, it will take us a lot of effort to collect the input VAT invoices, customs declarations and other documents required for tax refunds. Moreover, the calculated tax refund amount is only tens of thousands of yuan, so we feel it is not worthwhile to go through the trouble and want to simply abandon the tax refund. But a few days ago, I heard from peers that some enterprises were audited by tax authorities and fined due to the no-tax-refund operation of export agency. Now I am very anxious: I want to save the trouble but also fear falling into traps and causing problems. I want to ask whether it is okay to choose no-tax-refund for export agency trade? Are there any hidden risks, and what details should be paid attention to in the process?", "answerCount": 9, "upvoteCount": 2, "datePublished": "2026-10-09T17:45:47Z", "dateModified": "2026-10-09T17:54:33Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "Many export enterprises have a common misconception: they believe that abandoning tax refunds during export agency requires no compliance operations，and only need to not submit a tax refund application. This perception can easily trigger chain negative reactions: the tax system will automatically mark this export business as "no tax refund or tax exemption" status，triggering regular audits by tax authorities. If the enterprise cannot provide complete transaction documents (such as purchase contracts，input VAT invoices，customs declarations)，it may be identified as "deemed domestic sales"，requiring payment of 13% VAT and late payment fees. In serious cases，it will also affect the enterprise's tax credit rating，leading to restrictions on subsequent export declarations，foreign exchange receipt and payment. To address such risks，physical isolation measures must be implemented in advance: first，submit a written tax refund abandonment declaration to the agency company before customs declaration，clearly marking the customs declaration number，cargo information and tax refund abandonment intention of this business，to ensure that the agency accurately checks "abandon tax refund" in the "tax refund flag" column of the customs declaration form，second，organize and archive all transaction documents of this business (including purchase contracts，commercial invoices，customs declaration copies，logistics bills of lading)，and retain them for no less than 5 years as core vouchers for responding to audits. Exclusive risk mitigation tip: If you choose to abandon tax refunds due to incomplete documents or low tax refund amounts，it is recommended to apply for tax exemption without tax refund filing instead of directly not declaring. Submit the *Declaration on Abandoning Refund (Exemption) of Export Goods and Services* to the competent tax authority through the agency company. After filing，this business can enjoy tax exemption，no need to pay back VAT，and avoid triggering audit risks，achieving compliance risk mitigation.", "upvoteCount": 2, "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html#acceptedAnswer", "datePublished": "2026-10-09T18:08:27Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The core of the no-tax-refund operation for export agency in the customs link is the accurate checking of the "tax refund flag" column on the customs declaration form. If "abandon tax refund" is not correctly marked, the customs will supervise it as a regular tax refund business. Later, when the tax authorities compare the data, there will be an abnormal warning of "customs declaration has been exported but no tax refund application has been submitted", triggering joint verification by customs and tax authorities. In addition, if the declared price of the goods is significantly lower than the customs valuation reference price of similar goods in the same period and the tax refund is not abandoned, it may be identified as an under-declared price, leading to valuation disputes, and even being required to pay back customs duties and late payment fees. Therefore, before customs declaration, it is necessary to ensure that the agency company accurately fills in the tax refund flag, and retain the purchase vouchers and transaction contracts of the goods as evidence for the valuation process.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html#suggestedAnswer-2", "datePublished": "2026-10-09T18:06:47Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The impact of the no-tax-refund operation for export agency on the logistics link mainly focuses on cargo right transfer and document circulation. If the enterprise abandons the tax refund, it is necessary to ensure that the endorsement transfer of the logistics bill of lading complies with the agency agreement, to avoid unclear cargo right attribution caused by the change of tax refund status. For example, some shipping companies will require a tax refund abandonment certificate to handle telex release or endorsement of the bill of lading. If it cannot be provided in time, it may lead to cargo detention at the port, resulting in additional costs such as port detention fees and container detention fees. In addition, when choosing a logistics route, priority should be given to freight forwarders with smooth data connection between the customs and tax systems, to ensure real-time synchronization of logistics data and customs declaration data, and avoid cargo detention risks caused by data differences.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html#suggestedAnswer-3", "datePublished": "2026-10-09T18:04:01Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "When choosing no-tax-refund for export agency, tax planning should be carried out in combination with the VAT policy of the target market. Taking the EU market as an example, if the enterprise abandons the domestic export tax refund, it can apply for EU VAT deferment, that is, no need to pay import VAT immediately in the importing country, and declare and deduct it after the goods are sold, effectively alleviating cash flow pressure. However, it should be noted that after abandoning the domestic tax refund, the enterprise must ensure the compliance of input VAT invoices. If the input VAT invoices are falsely issued, out of control or have other problems, even if the tax refund is abandoned, it will still trigger tax audits. In addition, if the enterprise has cross-border related party transactions, it must set a reasonable price to avoid being identified as profit shifting due to abandoning the tax refund, leading to BEPS-related tax investigations.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html#suggestedAnswer-4", "datePublished": "2026-10-09T17:57:28Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "The no-tax-refund operation for export agency must strictly comply with foreign exchange management regulations. If the enterprise abandons the tax refund, it must clearly mark that the corresponding payment is a "no-tax-refund export business" to the agency company when receiving foreign exchange. The agency company must accurately declare the transaction nature in the foreign exchange monitoring system, to avoid being marked as "abnormal foreign exchange receipt" by the foreign exchange bureau. In addition, if the receipt time of this business exceeds 90 days after the customs declaration, it is necessary to submit a delayed receipt filing to the foreign exchange bureau in advance, otherwise it will affect the enterprise's foreign exchange classification rating, and then restrict the subsequent foreign exchange purchase and settlement quota. At the same time, it is necessary to ensure that the amount of foreign exchange receipt and payment is consistent with the customs declaration amount and contract amount, to avoid foreign exchange verification caused by amount differences.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html#suggestedAnswer-5", "datePublished": "2026-10-09T17:56:45Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The no-tax-refund operation for export agency must clarify the rights and obligations of both parties in the agency agreement, especially the liability division for abandoning the tax refund. For example, the agreement must clearly state that the entrusting party shall provide the written tax refund abandonment declaration, and the agency party shall be responsible for accurately filling in the tax refund flag of the customs declaration form. If the tax risk caused by the agency party's incorrect filling shall be borne by the agency party; if the loss caused by the entrusting party's failure to provide the declaration in time shall be borne by the entrusting party. In addition, it is necessary to clarify in the export contract that the purchaser knows and cooperates with the entrusting party's tax refund abandonment operation, to avoid contract disputes caused by the purchaser requiring tax refund documents. At the same time, retain all relevant written documents, including supplementary clauses of the agency agreement, tax refund abandonment declarations, etc., as evidence for legal rights protection.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html#suggestedAnswer-6", "datePublished": "2026-10-09T17:55:43Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The no-tax-refund operation for export agency must still meet the compliance requirements of "four flows consistency", that is, the consistency of contract flow, fund flow, invoice flow and cargo flow. Even if the tax refund is abandoned, the tax authorities will still verify the authenticity of this transaction. If the four flows are inconsistent, it may be identified as false export, triggering serious tax penalties. In addition, all documents must be retained as required by the tax authorities, including purchase contracts, commercial invoices, customs declaration copies, logistics bills of lading, foreign exchange receipt vouchers, etc., and retained for no less than 5 years. If the enterprise needs to resume tax refund due to subsequent business needs, it must submit all documents during the tax refund abandonment period to the tax authorities to prove the compliance of the transaction, otherwise it may affect the subsequent tax refund qualification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html#suggestedAnswer-7", "datePublished": "2026-10-09T17:55:35Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The no-tax-refund operation for export agency must be included in the enterprise's overall supply chain cost refinement model, comprehensively considering factors such as tax refund amount, document cost, potential risk cost and other factors. For example, if the tax refund amount is lower than the document preparation cost (such as input VAT invoice acquisition cost, document organization labor cost), and the potential risk of abandoning the tax refund is controllable, choosing no-tax-refund can reduce the overall supply chain cost; if the tax refund amount is high, even if the document preparation is tedious, it is still recommended to apply for the tax refund. In addition, the supply chain structure can be optimized, such as integrating scattered orders into bulk orders to reduce the unit cost of document preparation, or negotiating a lump-sum fee for document processing with the agency company to further optimize the cost structure. At the same time, it is necessary to regularly evaluate the impact of the no-tax-refund operation on the stability of the supply chain, and avoid supply chain interruption caused by compliance risks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html#suggestedAnswer-8", "datePublished": "2026-10-09T17:54:42Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "The no-tax-refund operation for export agency must pay attention to the consistency between the cargo information and the customs declaration during the customs on-site inspection. If the customs declaration is marked "abandon tax refund", the customs may increase the inspection rate to verify the real transaction situation of the goods. For example, the customs may require opening the cargo packaging to check whether the brand, model and quantity of the goods are consistent with the customs declaration. If there is a discrepancy, it may be identified as false declaration, triggering cargo detention risk. Therefore, it is necessary to ensure that the actual information of the goods is completely consistent with the customs declaration before shipment, and prepare the written tax refund abandonment declaration to provide to the customs officers in time during inspection, to avoid inspection delay caused by information asymmetry. In addition, it is necessary to ensure that the cargo packaging meets the customs requirements, to avoid inspection failure caused by unqualified packaging.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/export-agency-no-tax-refund-compliance-check-customs-tax-regulations.html#suggestedAnswer-9", "datePublished": "2026-10-09T17:54:33Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Export Tax Rebate Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/"} ,{"@type": "ListItem", "position": 4, "name": "Is it compliant with both customs and tax regulations to choose a no-tax-refund operation for export agency trade?"} ] } ] ```