---
title: "Port of shipment and port of entry inconsistent, how to verify"
description: "We recently had a triangular trade order, purchased from a Vietnam factory but shipped directly to a European customer. Both the port of entry and port of shipment are Ho Chi Minh, Vietnam, but our company declared export verification domestically. Now the Foreign Exchange Administration says the logistics chain doesn't match, and tax rebate is also encountering problems. In this case of inconsistent port of shipment and port of entry, how to verify compliance?"
url: "https://www.sh-zhongshen.com/en/qa/shipping-port-import-port-inconsistent-verification.html"
language: "en"
type: "Q&A"
category: "其他问题"
datePublished: "2026-01-04"
dateModified: "2026-01-04"
brand: "Zhongshen Trading China"
answerCount: 3
---

# Port of shipment and port of entry inconsistent, how to verify

## Question

 We recently had a triangular trade order, purchased from a Vietnam factory but shipped directly to a European customer. Both the port of entry and port of shipment are Ho Chi Minh, Vietnam, but our company declared export verification domestically. Now the Foreign Exchange Administration says the logistics chain doesn't match, and tax rebate is also encountering problems. In this case of inconsistent port of shipment and port of entry, how to verify compliance? 

## Answers
                            
### Answer 1 — Best Answer

This situation is a typical offshore resale trade，the core is to ensure three flows in one. First，you must prepare complete trade background documents: purchase contract with Vietnam factory，sales contract with European customer，Vietnam factory to Europe sea freight bill of lading，and your company's receipt and payment slips. Most importantly，your customs declaration trade mode should be declared as "offshore resale" (code 5139)，not general trade. If declared incorrectly before，apply to customs immediately for modification. During foreign exchange verification，the bank will check if you can provide "cargo right transfer vouchers"，i.e。proof that the Vietnam factory transferred cargo rights to you (can be reflected through B/L endorsement or cargo right transfer agreement). Risk warning: If goods do not actually enter the country，you cannot obtain domestic VAT invoices and cannot apply for tax rebates. In this case，your profit should come from the price difference，not tax rebates. It is recommended to contact the customs broker and foreign exchange management department as soon as possible for voluntary disclosure to avoid being deemed as foreign exchange evasion or tax fraud.

**status:** accepted
**Author:** Lucas Liu
**Date:** 2026-01-04

### Answer 2

In triangular trade, it is common for the port of shipment and port of entry to be consistent but not in the domestic country. Operationally, you need an experienced freight forwarder to assist with "Switch B/L". Specific process: When the Vietnam factory ships, the B/L shipper shows the Vietnam factory, consignee shows your company (or your Hong Kong affiliate); after the forwarder gets the master B/L in Vietnam, a second set of B/L (house B/L) is issued at the transshipment port (like Singapore) or destination port agent, changing shipper to your company, consignee remains the European customer. You need to prepare three sets of documents simultaneously: 1) Commercial invoice and packing list from Vietnam factory to you; 2) Commercial invoice and packing list from you to European customer; 3) Switch B/L proof provided by forwarder. Incoterms suggest using FCA Vietnam factory or FOB Vietnam port, so you own cargo rights from handover to carrier. Cost-wise, switch B/L fee is about USD 200-500, plus document processing fees. Reserve 3-5 working days for switch B/L operation. The key is to ensure all document dates are logically reasonable, especially payment date, B/L date, and invoice date must match.

**status:** suggested
**Author:** Andy Guo
**Date:** 2026-01-04

### Answer 3

This operation essentially tests your professionalism as a trade intermediary. First, at the order confirmation stage, sign a tripartite agreement with the Vietnam factory and the European customer, clarifying "direct shipment" clauses and agreeing on the document processing flow. The script can be designed like this: "To optimize logistics efficiency, goods will be shipped directly from your factory to the final customer. Our company is responsible for full logistics coordination and fund settlement. Relevant commercial documents will be handled properly according to international trade practices to ensure the rights and interests of all parties and clear cargo rights." regarding payment method, suggest the European customer open a transferable credit (Transferable LC) to you, and you transfer it to the Vietnam factory, so the fund flow and cargo right chain are clearest. If not feasible, Back-to-Back LC or OA + credit insurance mode can be adopted. Emphasize your value in business emails: quality inspection, logistics management, fund advancement, risk assumption. Be sure to have the Vietnam factory provide a "cargo right transfer declaration" before shipment, and have the European customer confirm acceptance of "third-party documents". This allows for verification, maintains relationships on both ends, and reflects your professional value.

**status:** suggested
**Author:** Daniel Xu
**Date:** 2026-01-04

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

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- [Trade Cases](https://www.sh-zhongshen.com/en/cases/)
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