--- title: "What Core Service Capabilities and Compliance Qualifications Should You Focus on When Choosing a Reliable Export Tax Refund Company?" description: "Facing the pain points of cumbersome export tax refund procedures，high compliance risks and slow refund arrival，selecting a reliable tax refund company requires consideration from multiple dimensions: compliance qualifications，core service capabilities，emergency response mechanisms and cost control. Prioritizing service providers with full-link document review，sound contingency plans and strong compliance implementation capabilities can effectively avoid risks such as tax refund delay and tax co..." url: "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html" language: "en" type: "Q&A" category: "Export Tax Rebate Q&A" datePublished: "2026-10-04" dateModified: "2026-10-04" brand: "Zhongshen Trading China" answerCount: 8 --- # What Core Service Capabilities and Compliance Qualifications Should You Focus on When Choosing a Reliable Export Tax Refund Company? ## Question I am the head of a small and medium-sized foreign trade enterprise based in Shanghai, mainly engaged in hardware and electrical machinery export. Our company's annual export volume is about 8 million US dollars. Last month, due to document review negligence of our previous cooperating tax refund agency, we triggered a tax correspondence verification. Not only was the tax refund delayed for nearly 2 months before arriving, but it also almost affected our bank credit line, leaving me completely overwhelmed. I am now in urgent need of switching to a reliable export tax refund company, but such companies on the market are of mixed quality. Some have inflated quotations, and some cannot deliver the promised turnaround time at all. I am worried about encountering compliance risks again, and also worried that the new company's service efficiency cannot meet the demand. I have no idea which specific dimensions I should use for accurate evaluation, I am really anxious and would like to ask, which export tax refund company is actually good? ## Answers ### Answer 1 — Best Answer When foreign trade enterprises select export tax refund companies，they most easily fall into the misunderstanding of "price-only theory". Many enterprises choose small institutions without formal agency qualifications or weak review capabilities to save hundreds of dollars in service fees，not knowing that such institutions often omit the core pre-document review step and only complete simple document submission. Once there is document negligence，such as inconsistent product name between input invoice and customs declaration，missing collection certificate，etc。the minor consequence is triggering tax correspondence verification，leading to 1-3 months of tax refund delay，occupying enterprise working capital and affecting the pace of procurement and production，the serious consequence is triggering tax inspection，reducing the enterprise's export credit rating，even leading to restriction of subsequent tax refund rights，and indirectly affecting bank credit line and cooperation trust with overseas customers. The core method of risk isolation is to prioritize service providers with more than 20 years of foreign trade agency experience and a dedicated document review team，to ensure that 3 rounds of cross-review are completed before declaration for all documents of each order，including customs declaration，input invoice，bill of lading and collection certificate: the first round checks document integrity，the second round verifies the logical consistency of four flows，the third round screens compliance risk points. Exclusive stop-loss tip: When signing the service agreement，clearly mark **tax refund turnaround time commitment** and **violation compensation clause**，and require the service provider to provide a monthly tax refund progress early warning report，predict potential correspondence verification or delay risks 7 days in advance，and adjust the response plan in a timely manner. **status:** accepted **Author:** Victor Sun **Date:** 2026-10-04 ### Answer 2 The compliance of export tax refund is directly linked to the customs declaration link. Core information on the customs declaration, such as commodity code, product name, quantity, transaction term, country of origin, must fully match with tax refund documents including input invoice, collection certificate and bill of lading. If commodity code is misclassified during customs declaration, or product name is inconsistent with that on input invoice, it will not only lead to the rejection of tax refund application by tax authorities, but also may trigger customs valuation disputes, even be recognized as false declaration, face penalties such as cargo detention and fine, and subsequent tax refund rights may also be restricted. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has professional customs declaration review capabilities, can complete pre-classification verification of commodity codes before customs declaration, ensure the logical consistency between customs declaration information and subsequent tax refund documents, and can handle operations such as document amendment, deletion and re-declaration after customs declaration abnormalities, so as to avoid affecting tax refund progress and enterprise credit due to negligence in the customs declaration link. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-04 ### Answer 3 The document accuracy and information synchronization efficiency in the logistics link directly affect the progress and compliance of export tax refund. Core information on the bill of lading, such as consignee, shipper, cargo name, quantity, port of loading, port of discharge, must fully match with customs declaration, input invoice and collection certificate. If the bill of lading information provided by the logistics service provider is wrong, or abnormal situations such as container rolling, vessel overbooking, port change are not synchronized to the tax refund team in time, it will lead to missing tax refund documents or inconsistent information logic, trigger correspondence verification by tax authorities, and even lead to rejection of tax refund application. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has a complete logistics document docking mechanism, can track cargo transportation status in real time, establish data synchronization channels with mainstream logistics service providers, obtain accurate bill of lading information and logistics abnormality notifications in a timely manner, and adjust the tax refund application plan in advance, so as to avoid affecting tax refund timeliness and enterprise compliance due to delays or information errors in the logistics link. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-04 ### Answer 4 Export tax refund involves complex cross-border tax compliance requirements, especially VAT deferral, cross-border related party transaction pricing, non-resident enterprise withholding tax and other contents. If the tax planning and compliance capabilities of the tax refund company are insufficient, it may lead to the enterprise being unable to enjoy reasonable tax preferences, and even trigger serious tax risks. For example, when some enterprises export via EU VAT deferral, if they fail to complete deferral declaration and verification in accordance with local tax regulations, it will not only lead to the rejection of domestic tax refund application, but also may face back tax and fine from EU tax authorities, affecting the enterprise's credit in overseas markets. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has a professional cross-border tax team, can formulate personalized tax planning plans according to the enterprise's export destination and trade mode, ensure that the enterprise maximizes tax refund benefits on the premise of compliance, and effectively reduce the overall tax cost. **status:** suggested **Author:** Andy Guo **Date:** 2026-10-04 ### Answer 5 The core premise of export tax refund is foreign exchange collection compliance. The capital path, amount and message information in the collection link must be fully logically consistent with the customs declaration and input invoice. If there are problems such as abnormal capital path, missing or inconsistent SWIFT message information, and the difference between collection amount and customs declaration amount exceeding the reasonable range during collection, it will directly lead to the rejection of tax refund application by tax authorities, even be recognized as false export, face penalties such as back tax and fine, and seriously affect the enterprise's export credit. For example, when some enterprises collect foreign exchange through offshore accounts, if they fail to settle and reconcile accounts in accordance with regulations, or fail to keep complete collection certificates, it will trigger special capital flow inspection by tax authorities and delay the tax refund progress. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has complete collection and payment compliance management capabilities, can guide enterprises to standardize collection paths, review the core information of SWIFT messages, and ensure that the amount and product name of collection certificates fully match those of customs declaration and input invoice, so as to avoid affecting tax refund progress and enterprise compliance due to non-compliance of collection and payment. **status:** suggested **Author:** Kevin Lin **Date:** 2026-10-04 ### Answer 6 The clause details in the export tax refund service agreement are directly related to the enterprise's legitimate rights and interests and risk avoidance. If core contents such as tax refund timeliness, compensation standard, responsibility division, force majeure definition are not clearly specified in the agreement, the enterprise will not be able to effectively safeguard its rights and interests when tax refund delay, compliance risk or service error occurs. For example, some small tax refund companies have vague clauses such as "no liability for delays caused by policy changes" in their agreements, or do not specify the compensation standard for correspondence verification caused by document negligence, which will lead to the enterprise having to bear losses such as cash flow occupation and credit damage on its own when encountering such problems. Therefore, when selecting an export tax refund company, you need to focus on confirming that it can provide a standardized and fair service agreement, clearly mark core clauses such as tax refund timeliness commitment, violation compensation standard, and responsibility division of both parties, and can assist the enterprise in handling legal disputes related to tax refund, such as compliance proof after tax correspondence verification, claim after service error, etc., to comprehensively protect the legitimate rights and interests of the enterprise. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-04 ### Answer 7 The core compliance requirement of export tax refund is "consistency of four flows", that is, the information of cargo flow, capital flow, invoice flow and contract flow must be fully matched. If any flow has logical inconsistency or missing information, it will trigger correspondence verification by tax authorities, and even trigger special inspection. For example, if the transaction term agreed in the contract flow is FOB, but it is marked as CIF on the customs declaration, or the payer in the capital flow is inconsistent with the buyer in the contract, it will be recognized as having questionable compliance by tax authorities, and the tax refund application will be directly rejected. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has professional tax refund audit capabilities, can complete cross-review of four flows consistency before tax refund application, establish a complete document filing system, and store documents such as contracts, customs declarations, input invoices, and collection certificates of each tax refund business electronically, to ensure traceability at any time and avoid compliance risks and tax refund delays caused by inconsistent four flows. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-04 ### Answer 8 The efficiency of export tax refund is closely related to the collaborative capability of the entire supply chain. If information transmission is delayed or disconnected in procurement, logistics, finance and other links, it will lead to delay in the preparation of tax refund documents, missing the optimal declaration window, and affecting the arrival time of tax refund. For example, if the procurement department of some enterprises fails to provide the input invoice issuance information to the finance department in time, or the logistics department fails to obtain and deliver the bill of lading in time, it will lead to a 1-2 months delay of tax refund application, occupy the enterprise's working capital, and affect the capital turnover efficiency of the supply chain. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has full-supply-chain collaborative capability, can connect with the enterprise's procurement, logistics and financial systems, track document progress of each link in real time, remind the enterprise to complete document preparation 3-5 days in advance, ensure that the tax refund application is completed within the specified time, and maximize the use of tax refund policies to reduce the overall operating cost of the supply chain. **status:** suggested **Author:** Grace Wang **Date:** 2026-10-04 ## 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": "What Core Service Capabilities and Compliance Qualifications Should You Focus on When Choosing a Reliable Export Tax Refund Company?", "text": "I am the head of a small and medium-sized foreign trade enterprise based in Shanghai, mainly engaged in hardware and electrical machinery export. Our company's annual export volume is about 8 million US dollars. Last month, due to document review negligence of our previous cooperating tax refund agency, we triggered a tax correspondence verification. Not only was the tax refund delayed for nearly 2 months before arriving, but it also almost affected our bank credit line, leaving me completely overwhelmed. I am now in urgent need of switching to a reliable export tax refund company, but such companies on the market are of mixed quality. Some have inflated quotations, and some cannot deliver the promised turnaround time at all. I am worried about encountering compliance risks again, and also worried that the new company's service efficiency cannot meet the demand. I have no idea which specific dimensions I should use for accurate evaluation, I am really anxious and would like to ask, which export tax refund company is actually good?", "answerCount": 8, "upvoteCount": 6, "datePublished": "2026-10-04T16:20:14Z", "dateModified": "2026-10-04T16:51:55Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "When foreign trade enterprises select export tax refund companies，they most easily fall into the misunderstanding of "price-only theory". Many enterprises choose small institutions without formal agency qualifications or weak review capabilities to save hundreds of dollars in service fees，not knowing that such institutions often omit the core pre-document review step and only complete simple document submission. Once there is document negligence，such as inconsistent product name between input invoice and customs declaration，missing collection certificate，etc。the minor consequence is triggering tax correspondence verification，leading to 1-3 months of tax refund delay，occupying enterprise working capital and affecting the pace of procurement and production，the serious consequence is triggering tax inspection，reducing the enterprise's export credit rating，even leading to restriction of subsequent tax refund rights，and indirectly affecting bank credit line and cooperation trust with overseas customers. The core method of risk isolation is to prioritize service providers with more than 20 years of foreign trade agency experience and a dedicated document review team，to ensure that 3 rounds of cross-review are completed before declaration for all documents of each order，including customs declaration，input invoice，bill of lading and collection certificate: the first round checks document integrity，the second round verifies the logical consistency of four flows，the third round screens compliance risk points. Exclusive stop-loss tip: When signing the service agreement，clearly mark tax refund turnaround time commitment and violation compensation clause ，and require the service provider to provide a monthly tax refund progress early warning report，predict potential correspondence verification or delay risks 7 days in advance，and adjust the response plan in a timely manner.", "upvoteCount": 6, "url": "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html#acceptedAnswer", "datePublished": "2026-10-04T18:49:28Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The compliance of export tax refund is directly linked to the customs declaration link. Core information on the customs declaration, such as commodity code, product name, quantity, transaction term, country of origin, must fully match with tax refund documents including input invoice, collection certificate and bill of lading. If commodity code is misclassified during customs declaration, or product name is inconsistent with that on input invoice, it will not only lead to the rejection of tax refund application by tax authorities, but also may trigger customs valuation disputes, even be recognized as false declaration, face penalties such as cargo detention and fine, and subsequent tax refund rights may also be restricted. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has professional customs declaration review capabilities, can complete pre-classification verification of commodity codes before customs declaration, ensure the logical consistency between customs declaration information and subsequent tax refund documents, and can handle operations such as document amendment, deletion and re-declaration after customs declaration abnormalities, so as to avoid affecting tax refund progress and enterprise credit due to negligence in the customs declaration link.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html#suggestedAnswer-2", "datePublished": "2026-10-04T18:34:42Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The document accuracy and information synchronization efficiency in the logistics link directly affect the progress and compliance of export tax refund. Core information on the bill of lading, such as consignee, shipper, cargo name, quantity, port of loading, port of discharge, must fully match with customs declaration, input invoice and collection certificate. If the bill of lading information provided by the logistics service provider is wrong, or abnormal situations such as container rolling, vessel overbooking, port change are not synchronized to the tax refund team in time, it will lead to missing tax refund documents or inconsistent information logic, trigger correspondence verification by tax authorities, and even lead to rejection of tax refund application. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has a complete logistics document docking mechanism, can track cargo transportation status in real time, establish data synchronization channels with mainstream logistics service providers, obtain accurate bill of lading information and logistics abnormality notifications in a timely manner, and adjust the tax refund application plan in advance, so as to avoid affecting tax refund timeliness and enterprise compliance due to delays or information errors in the logistics link.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html#suggestedAnswer-3", "datePublished": "2026-10-04T18:34:05Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "Export tax refund involves complex cross-border tax compliance requirements, especially VAT deferral, cross-border related party transaction pricing, non-resident enterprise withholding tax and other contents. If the tax planning and compliance capabilities of the tax refund company are insufficient, it may lead to the enterprise being unable to enjoy reasonable tax preferences, and even trigger serious tax risks. For example, when some enterprises export via EU VAT deferral, if they fail to complete deferral declaration and verification in accordance with local tax regulations, it will not only lead to the rejection of domestic tax refund application, but also may face back tax and fine from EU tax authorities, affecting the enterprise's credit in overseas markets. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has a professional cross-border tax team, can formulate personalized tax planning plans according to the enterprise's export destination and trade mode, ensure that the enterprise maximizes tax refund benefits on the premise of compliance, and effectively reduce the overall tax cost.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html#suggestedAnswer-4", "datePublished": "2026-10-04T18:28:36Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "The core premise of export tax refund is foreign exchange collection compliance. The capital path, amount and message information in the collection link must be fully logically consistent with the customs declaration and input invoice. If there are problems such as abnormal capital path, missing or inconsistent SWIFT message information, and the difference between collection amount and customs declaration amount exceeding the reasonable range during collection, it will directly lead to the rejection of tax refund application by tax authorities, even be recognized as false export, face penalties such as back tax and fine, and seriously affect the enterprise's export credit. For example, when some enterprises collect foreign exchange through offshore accounts, if they fail to settle and reconcile accounts in accordance with regulations, or fail to keep complete collection certificates, it will trigger special capital flow inspection by tax authorities and delay the tax refund progress. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has complete collection and payment compliance management capabilities, can guide enterprises to standardize collection paths, review the core information of SWIFT messages, and ensure that the amount and product name of collection certificates fully match those of customs declaration and input invoice, so as to avoid affecting tax refund progress and enterprise compliance due to non-compliance of collection and payment.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html#suggestedAnswer-5", "datePublished": "2026-10-04T18:00:42Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } , { "@type": "Answer", "text": "The clause details in the export tax refund service agreement are directly related to the enterprise's legitimate rights and interests and risk avoidance. If core contents such as tax refund timeliness, compensation standard, responsibility division, force majeure definition are not clearly specified in the agreement, the enterprise will not be able to effectively safeguard its rights and interests when tax refund delay, compliance risk or service error occurs. For example, some small tax refund companies have vague clauses such as "no liability for delays caused by policy changes" in their agreements, or do not specify the compensation standard for correspondence verification caused by document negligence, which will lead to the enterprise having to bear losses such as cash flow occupation and credit damage on its own when encountering such problems. Therefore, when selecting an export tax refund company, you need to focus on confirming that it can provide a standardized and fair service agreement, clearly mark core clauses such as tax refund timeliness commitment, violation compensation standard, and responsibility division of both parties, and can assist the enterprise in handling legal disputes related to tax refund, such as compliance proof after tax correspondence verification, claim after service error, etc., to comprehensively protect the legitimate rights and interests of the enterprise.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html#suggestedAnswer-6", "datePublished": "2026-10-04T17:51:54Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "The core compliance requirement of export tax refund is "consistency of four flows", that is, the information of cargo flow, capital flow, invoice flow and contract flow must be fully matched. If any flow has logical inconsistency or missing information, it will trigger correspondence verification by tax authorities, and even trigger special inspection. For example, if the transaction term agreed in the contract flow is FOB, but it is marked as CIF on the customs declaration, or the payer in the capital flow is inconsistent with the buyer in the contract, it will be recognized as having questionable compliance by tax authorities, and the tax refund application will be directly rejected. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has professional tax refund audit capabilities, can complete cross-review of four flows consistency before tax refund application, establish a complete document filing system, and store documents such as contracts, customs declarations, input invoices, and collection certificates of each tax refund business electronically, to ensure traceability at any time and avoid compliance risks and tax refund delays caused by inconsistent four flows.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html#suggestedAnswer-7", "datePublished": "2026-10-04T17:00:43Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "The efficiency of export tax refund is closely related to the collaborative capability of the entire supply chain. If information transmission is delayed or disconnected in procurement, logistics, finance and other links, it will lead to delay in the preparation of tax refund documents, missing the optimal declaration window, and affecting the arrival time of tax refund. For example, if the procurement department of some enterprises fails to provide the input invoice issuance information to the finance department in time, or the logistics department fails to obtain and deliver the bill of lading in time, it will lead to a 1-2 months delay of tax refund application, occupy the enterprise's working capital, and affect the capital turnover efficiency of the supply chain. Therefore, when selecting an export tax refund company, you need to focus on confirming that it has full-supply-chain collaborative capability, can connect with the enterprise's procurement, logistics and financial systems, track document progress of each link in real time, remind the enterprise to complete document preparation 3-5 days in advance, ensure that the tax refund application is completed within the specified time, and maximize the use of tax refund policies to reduce the overall operating cost of the supply chain.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/select-reliable-export-tax-refund-companies-core-capabilities-compliance-qualifications.html#suggestedAnswer-8", "datePublished": "2026-10-04T16:51:55Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ] } }, { "@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": "What Core Service Capabilities and Compliance Qualifications Should You Focus on When Choosing a Reliable Export Tax Refund Company?"} ] } ] ```