--- title: "What compliant documents are required for import agent return and refund applications? What are the core process nodes?" description: "A customer urgently inquired about document preparation，process coordination，cost allocation and tax refund matters due to quality issues with the beauty cosmetics imported via Zhongshen's agency，requiring return and refund. Conducting a full-link breakdown through pre-documentation review，core process coordination，emergency plan formulation and compliant implementation can efficiently complete the refund application，avoid port detention risks，ensure timely return of funds and taxes，and comply w..." url: "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html" language: "en" type: "Q&A" category: "Customs Declaration Q&A" datePublished: "2026-06-06" dateModified: "2026-06-06" brand: "Zhongshen Trading China" answerCount: 10 --- # What compliant documents are required for import agent return and refund applications? What are the core process nodes? ## Question I am a small beauty importer based in Shanghai. A batch of South Korean moisturizing makeup products imported through your Zhongshen agency last week were found to have 30% of batches with quality issues of solidified paste through third-party spot inspection after arrival at the port. We have reached a full return and refund agreement with the foreign supplier, but now I am completely at a loss: How should I organize and submit the customs declaration forms, tax payment receipts and other documents I previously submitted to you? Should I directly coordinate with your agency team for the refund application, or do I need to contact the foreign supplier myself? My biggest concern is who will bear the storage fees and detention fees generated if the process goes wrong and the goods are detained at the port? Also, can I apply for a refund of the import VAT and customs duties I paid previously? I am staring at the port's logistics warning information every day now, so anxious that I can't sleep. Please explain the specific operation steps clearly! ## Answers ### Answer 1 — Best Answer First，you need to complete the preliminary document review. You must organize and submit four types of core documents: **third-party quality inspection non-conformity report**，return and refund agreement signed with the foreign supplier，**original import customs declaration forms and tax payment receipts**，and the agency import contract. Our team will first review the logical consistency of the documents，focusing on confirming that the return reason matches the details in the quality inspection report to avoid direct rejection by the customs due to inconsistent documents. The core process connection is divided into three steps: First，submit the *Application for Direct Export of Goods* and supporting documents to the local customs，and simultaneously apply for a refund of customs duties and import VAT. Second，our team will coordinate with our cooperative logistics team to prioritize booking shipping space for the returned goods，ensuring that the manifest information of the returned goods completely matches the original import manifest to avoid port detention caused by information deviations. Third，coordinate with the foreign exchange administration authorities to complete the verification procedures for the original foreign exchange payment，and simultaneously follow up on the progress of the foreign supplier's refund to ensure a closed capital chain. For emergency response plans: If the customs questions the authenticity of the quality inspection report，we will assist you in applying for re-inspection by a third-party institution designated by the customs. If the goods are detained at the port due to delayed document review，we will apply for a maximum 14-day free storage period at the Port of Shanghai with the return application receipt to reduce additional costs. When finally implementing compliant operations，we will update the agency ledger synchronously. After you receive the full refund and tax refund，we will complete the archiving and filing of all documents，fully complying with the latest 2026 foreign trade regulatory requirements. **status:** accepted **Author:** Michael Zhang **Date:** 2026-06-06 ### Answer 2 For the customs declaration link of import agent return and refund applications, focus on the filling specifications of the *Application for Direct Export of Goods*. The 2026 customs requirements clearly stipulate that the original import customs declaration number, specific basis for the return reason (such as the quality inspection report number) must be clearly marked, and the commodity code and quantity of the returned goods must be completely consistent with the original import. If there is a price review dispute, provide the original import payment voucher and the refund commitment letter issued by the foreign supplier as supporting documents to avoid deleting the declaration and re-declaring due to the customs questioning the reasonableness of the return. In addition, if the original imported goods have completed VAT deduction, you must apply for input tax transfer to the tax authorities before submitting the customs declaration application, otherwise you will be included in the abnormal declaration list by the customs. **status:** suggested **Author:** Victor Sun **Date:** 2026-06-06 ### Answer 3 For the logistics link of import agent return and refund, first confirm the ownership of the goods. Before returning the goods, the agency company must issue an ownership transfer notice to clarify that the ownership of the returned goods is transferred to the foreign supplier or their designated freight forwarder. At the same time, select the appropriate return shipping route according to the goods type. For fragile beauty products, it is recommended to choose direct shipping routes to avoid secondary damage during transshipment. Regarding detention fees, you can apply for a free detention period from the shipping company with the *Application for Direct Export of Goods Acceptance Notice* issued by the customs. The Port of Shanghai in 2026 allows a maximum 14-day free detention period for returned goods, and the application must be submitted within 3 working days after the goods arrive at the port, otherwise the policy cannot be enjoyed. In addition, the packaging of returned goods must be marked with clear return shipping marks to avoid being mixed with ordinary export goods and mis-shipped. **status:** suggested **Author:** Kevin Lin **Date:** 2026-06-06 ### Answer 4 The tax refund involved in import agent return and refund must comply with the latest 2026 cross-border tax regulations: If the original imported goods have paid customs duties and import VAT and have not been used for production and sales or the input tax has not been deducted, you can apply to the tax authorities for a full refund within 15 working days after submitting the return application; if the input tax has been deducted, you must transfer the corresponding tax amount before applying for customs duty refund. In addition, you can use the reverse application of the VAT deferral policy. If the returned goods belong to the VAT deferral pilot category, you can directly apply for tax exemption in the return application without paying first and then refunding, which greatly shortens the capital occupation period. It should be noted that the application period for tax refund is 90 days after the goods arrive at the port, and applications submitted beyond this period will not be accepted. **status:** suggested **Author:** Grace Wang **Date:** 2026-06-06 ### Answer 5 The receipt and payment link of import agent return and refund must strictly comply with the 2026 CIPS RMB cross-border payment compliance requirements: If the original foreign exchange payment was completed through the CIPS channel, the refund must be returned through the same channel, and "return and refund" and the original import customs declaration number must be marked in the SWIFT message to avoid being listed as abnormal receipt and payment by the foreign exchange administration authorities. If the original payment was made in foreign currencies such as US dollars, provide the return and refund agreement and quality inspection report as supporting materials for payment verification to ensure a closed logic of receipt and payment. In addition, if there is a difference between the refund amount and the original payment amount (such as deducting logistics fees), provide a cost sharing agreement confirmed by both parties, otherwise the foreign exchange administration authorities will require supplementary explanations, delaying the refund progress. **status:** suggested **Author:** Daniel Xu **Date:** 2026-06-06 ### Answer 6 The legal link of import agent return and refund must focus on checking the compliance of the return and refund agreement signed with the foreign supplier. The agreement must clearly specify the specific batch, quantity, refund amount, refund time limit, and cost sharing method for the return, to avoid subsequent disputes. If the foreign supplier refuses to issue a refund commitment, you can request them to issue a letter of indemnity (LOI) to ensure the safety of the refund funds. In addition, the 2026 Foreign Trade Law has new regulations: If the returned goods involve intellectual property issues, provide the intellectual property rights customs protection filing certificate to avoid the goods being detained due to suspected infringement. If the agency contract does not clarify the division of return responsibilities, promptly sign a supplementary agreement with the agency company to clarify the rights and obligations of both parties. **status:** suggested **Author:** Lucas Liu **Date:** 2026-06-06 ### Answer 7 For the on-site inspection link of import agent return and refund, prepare the original import goods inspection records and third-party quality inspection report in advance, and cooperate with the customs on-site container unpacking inspection. The 2026 Shanghai Customs focuses on the consistency of goods for returned goods, ensuring that the batch and packaging of the returned goods are completely consistent with the original import. If there is packaging damage, provide damage proof and the confirmation letter from the foreign supplier. In addition, if the customs requires inspection, submit the inspection application within 3 working days and select the inspection institution designated by the customs. The inspection report must clearly mark the specific basis for the return reason, otherwise the inspection will not pass. It should be noted that arrange a special person to be present during the on-site inspection to avoid inspection delays due to poor communication. **status:** suggested **Author:** Cindy Chen **Date:** 2026-06-06 ### Answer 8 For the packaging link of import agent return and refund, if the goods are fragile beauty products, re-evaluate the packaging protection level to ensure that the goods are not damaged during the return process. According to the requirements of the MSDS report, if the goods are flammable beauty products (such as toner containing alcohol), use UN dangerous goods packaging, and mark clear dangerous signs and UN numbers on the packaging, complying with the latest 2026 International Maritime Dangerous Goods Code (IMDG) requirements. In addition, paste a special return mark on the outside of the packaging, marking the original import customs declaration number and return reason, to avoid being mixed with ordinary export goods. If the original packaging is damaged, replace it with a new packaging that meets the requirements, and take photos of the packaging as document attachments to submit to the customs to ensure packaging compliance. **status:** suggested **Author:** Jason Wu **Date:** 2026-06-06 ### Answer 9 The tax refund involved in import agent return and refund must ensure the "consistency of four flows", that is, the consistency of goods flow, fund flow, document flow and contract flow. The 2026 tax authorities require that the logistics documents of returned goods (such as bills of lading, warehouse receipts) correspond to the original import logistics documents, the fund flow must reflect the original payment and the returned refund, and the document flow must include all materials such as quality inspection reports, return agreements, and customs declaration forms. If any documents are missing, supplement them in time, otherwise you will be listed as a letter of investigation target by the tax authorities, delaying the tax refund progress. In addition, submit all documents to the tax authorities for filing within 10 working days after the returned goods depart from the port to ensure the compliance of the tax refund process. **status:** suggested **Author:** Eric Zhou **Date:** 2026-06-06 ### Answer 10 For the supply chain link of import agent return and refund, synchronously evaluate the impact on subsequent import business. If returns occur frequently due to quality issues, optimize the supplier screening standards and introduce third-party pre-shipment inspection to complete quality inspection before the goods are shipped, avoiding similar problems from happening again. In addition, adjust the trade terms, change the original FOB term to CIF term, so that the foreign supplier bears the logistics and transportation risks, reducing return costs. The 2026 cross-border supply chain trend is inventory linkage, and you can establish an inventory early warning mechanism with the agency company. If there is a quality problem in the inventory, start the return process in time to reduce capital occupation. At the same time, use the cost accounting model to calculate the proportion of costs such as logistics fees and port detention fees generated by the return to the refund amount, and formulate the optimal return decision. **status:** suggested **Author:** Evelyn Li **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 compliant documents are required for import agent return and refund applications? What are the core process nodes?", "text": "I am a small beauty importer based in Shanghai. A batch of South Korean moisturizing makeup products imported through your Zhongshen agency last week were found to have 30% of batches with quality issues of solidified paste through third-party spot inspection after arrival at the port. We have reached a full return and refund agreement with the foreign supplier, but now I am completely at a loss: How should I organize and submit the customs declaration forms, tax payment receipts and other documents I previously submitted to you? Should I directly coordinate with your agency team for the refund application, or do I need to contact the foreign supplier myself? My biggest concern is who will bear the storage fees and detention fees generated if the process goes wrong and the goods are detained at the port? Also, can I apply for a refund of the import VAT and customs duties I paid previously? I am staring at the port's logistics warning information every day now, so anxious that I can't sleep. Please explain the specific operation steps clearly!", "answerCount": 10, "upvoteCount": 4, "datePublished": "2026-06-06T15:52:31Z", "dateModified": "2026-06-06T15:54:51Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，you need to complete the preliminary document review. You must organize and submit four types of core documents: third-party quality inspection non-conformity report ，return and refund agreement signed with the foreign supplier， original import customs declaration forms and tax payment receipts ，and the agency import contract. Our team will first review the logical consistency of the documents，focusing on confirming that the return reason matches the details in the quality inspection report to avoid direct rejection by the customs due to inconsistent documents. The core process connection is divided into three steps: First，submit the *Application for Direct Export of Goods* and supporting documents to the local customs，and simultaneously apply for a refund of customs duties and import VAT. Second，our team will coordinate with our cooperative logistics team to prioritize booking shipping space for the returned goods，ensuring that the manifest information of the returned goods completely matches the original import manifest to avoid port detention caused by information deviations. Third，coordinate with the foreign exchange administration authorities to complete the verification procedures for the original foreign exchange payment，and simultaneously follow up on the progress of the foreign supplier's refund to ensure a closed capital chain. For emergency response plans: If the customs questions the authenticity of the quality inspection report，we will assist you in applying for re-inspection by a third-party institution designated by the customs. If the goods are detained at the port due to delayed document review，we will apply for a maximum 14-day free storage period at the Port of Shanghai with the return application receipt to reduce additional costs. When finally implementing compliant operations，we will update the agency ledger synchronously. After you receive the full refund and tax refund，we will complete the archiving and filing of all documents，fully complying with the latest 2026 foreign trade regulatory requirements.", "upvoteCount": 4, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#acceptedAnswer", "datePublished": "2026-06-06T17:20:15Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "For the customs declaration link of import agent return and refund applications, focus on the filling specifications of the *Application for Direct Export of Goods*. The 2026 customs requirements clearly stipulate that the original import customs declaration number, specific basis for the return reason (such as the quality inspection report number) must be clearly marked, and the commodity code and quantity of the returned goods must be completely consistent with the original import. If there is a price review dispute, provide the original import payment voucher and the refund commitment letter issued by the foreign supplier as supporting documents to avoid deleting the declaration and re-declaring due to the customs questioning the reasonableness of the return. In addition, if the original imported goods have completed VAT deduction, you must apply for input tax transfer to the tax authorities before submitting the customs declaration application, otherwise you will be included in the abnormal declaration list by the customs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#suggestedAnswer-2", "datePublished": "2026-06-06T17:10:22Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "For the logistics link of import agent return and refund, first confirm the ownership of the goods. Before returning the goods, the agency company must issue an ownership transfer notice to clarify that the ownership of the returned goods is transferred to the foreign supplier or their designated freight forwarder. At the same time, select the appropriate return shipping route according to the goods type. For fragile beauty products, it is recommended to choose direct shipping routes to avoid secondary damage during transshipment. Regarding detention fees, you can apply for a free detention period from the shipping company with the *Application for Direct Export of Goods Acceptance Notice* issued by the customs. The Port of Shanghai in 2026 allows a maximum 14-day free detention period for returned goods, and the application must be submitted within 3 working days after the goods arrive at the port, otherwise the policy cannot be enjoyed. In addition, the packaging of returned goods must be marked with clear return shipping marks to avoid being mixed with ordinary export goods and mis-shipped.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#suggestedAnswer-3", "datePublished": "2026-06-06T16:58:14Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The tax refund involved in import agent return and refund must comply with the latest 2026 cross-border tax regulations: If the original imported goods have paid customs duties and import VAT and have not been used for production and sales or the input tax has not been deducted, you can apply to the tax authorities for a full refund within 15 working days after submitting the return application; if the input tax has been deducted, you must transfer the corresponding tax amount before applying for customs duty refund. In addition, you can use the reverse application of the VAT deferral policy. If the returned goods belong to the VAT deferral pilot category, you can directly apply for tax exemption in the return application without paying first and then refunding, which greatly shortens the capital occupation period. It should be noted that the application period for tax refund is 90 days after the goods arrive at the port, and applications submitted beyond this period will not be accepted.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#suggestedAnswer-4", "datePublished": "2026-06-06T16:39:47Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "The receipt and payment link of import agent return and refund must strictly comply with the 2026 CIPS RMB cross-border payment compliance requirements: If the original foreign exchange payment was completed through the CIPS channel, the refund must be returned through the same channel, and "return and refund" and the original import customs declaration number must be marked in the SWIFT message to avoid being listed as abnormal receipt and payment by the foreign exchange administration authorities. If the original payment was made in foreign currencies such as US dollars, provide the return and refund agreement and quality inspection report as supporting materials for payment verification to ensure a closed logic of receipt and payment. In addition, if there is a difference between the refund amount and the original payment amount (such as deducting logistics fees), provide a cost sharing agreement confirmed by both parties, otherwise the foreign exchange administration authorities will require supplementary explanations, delaying the refund progress.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#suggestedAnswer-5", "datePublished": "2026-06-06T16:19:49Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "The legal link of import agent return and refund must focus on checking the compliance of the return and refund agreement signed with the foreign supplier. The agreement must clearly specify the specific batch, quantity, refund amount, refund time limit, and cost sharing method for the return, to avoid subsequent disputes. If the foreign supplier refuses to issue a refund commitment, you can request them to issue a letter of indemnity (LOI) to ensure the safety of the refund funds. In addition, the 2026 Foreign Trade Law has new regulations: If the returned goods involve intellectual property issues, provide the intellectual property rights customs protection filing certificate to avoid the goods being detained due to suspected infringement. If the agency contract does not clarify the division of return responsibilities, promptly sign a supplementary agreement with the agency company to clarify the rights and obligations of both parties.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#suggestedAnswer-6", "datePublished": "2026-06-06T16:16:40Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "For the on-site inspection link of import agent return and refund, prepare the original import goods inspection records and third-party quality inspection report in advance, and cooperate with the customs on-site container unpacking inspection. The 2026 Shanghai Customs focuses on the consistency of goods for returned goods, ensuring that the batch and packaging of the returned goods are completely consistent with the original import. If there is packaging damage, provide damage proof and the confirmation letter from the foreign supplier. In addition, if the customs requires inspection, submit the inspection application within 3 working days and select the inspection institution designated by the customs. The inspection report must clearly mark the specific basis for the return reason, otherwise the inspection will not pass. It should be noted that arrange a special person to be present during the on-site inspection to avoid inspection delays due to poor communication.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#suggestedAnswer-7", "datePublished": "2026-06-06T16:07:18Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "For the packaging link of import agent return and refund, if the goods are fragile beauty products, re-evaluate the packaging protection level to ensure that the goods are not damaged during the return process. According to the requirements of the MSDS report, if the goods are flammable beauty products (such as toner containing alcohol), use UN dangerous goods packaging, and mark clear dangerous signs and UN numbers on the packaging, complying with the latest 2026 International Maritime Dangerous Goods Code (IMDG) requirements. In addition, paste a special return mark on the outside of the packaging, marking the original import customs declaration number and return reason, to avoid being mixed with ordinary export goods. If the original packaging is damaged, replace it with a new packaging that meets the requirements, and take photos of the packaging as document attachments to submit to the customs to ensure packaging compliance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#suggestedAnswer-8", "datePublished": "2026-06-06T16:04:41Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The tax refund involved in import agent return and refund must ensure the "consistency of four flows", that is, the consistency of goods flow, fund flow, document flow and contract flow. The 2026 tax authorities require that the logistics documents of returned goods (such as bills of lading, warehouse receipts) correspond to the original import logistics documents, the fund flow must reflect the original payment and the returned refund, and the document flow must include all materials such as quality inspection reports, return agreements, and customs declaration forms. If any documents are missing, supplement them in time, otherwise you will be listed as a letter of investigation target by the tax authorities, delaying the tax refund progress. In addition, submit all documents to the tax authorities for filing within 10 working days after the returned goods depart from the port to ensure the compliance of the tax refund process.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#suggestedAnswer-9", "datePublished": "2026-06-06T16:03:07Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "For the supply chain link of import agent return and refund, synchronously evaluate the impact on subsequent import business. If returns occur frequently due to quality issues, optimize the supplier screening standards and introduce third-party pre-shipment inspection to complete quality inspection before the goods are shipped, avoiding similar problems from happening again. In addition, adjust the trade terms, change the original FOB term to CIF term, so that the foreign supplier bears the logistics and transportation risks, reducing return costs. The 2026 cross-border supply chain trend is inventory linkage, and you can establish an inventory early warning mechanism with the agency company. If there is a quality problem in the inventory, start the return process in time to reduce capital occupation. At the same time, use the cost accounting model to calculate the proportion of costs such as logistics fees and port detention fees generated by the return to the refund amount, and formulate the optimal return decision.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/import-agent-return-refund-application-documents-core-process-nodes.html#suggestedAnswer-10", "datePublished": "2026-06-06T15:54:51Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Customs Declaration Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/"} ,{"@type": "ListItem", "position": 4, "name": "What compliant documents are required for import agent return and refund applications? 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