--- title: "What taxes and duties are involved in transshipment trade? What are the differences in tax payment requirements between domestic and overseas links?" description: "Many foreign trade enterprises often face risks of tax repayment，fines and even customs risks when carrying out transshipment trade due to confusion between domestic and overseas tax rules and inadequate control of compliance details. In response to this pain point，it is necessary to clarify the tax requirements for different scenarios of transshipment trade，reasonably reduce tax costs on the premise of meeting customs and tax supervision through pre-implementation document review，compliance pat..." url: "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html" language: "en" type: "Q&A" category: "Entrepôt Trade Q&A" datePublished: "2026-10-24" dateModified: "2026-10-24" brand: "Zhongshen Trading China" answerCount: 10 --- # What taxes and duties are involved in transshipment trade? What are the differences in tax payment requirements between domestic and overseas links? ## Question I am the head of a foreign trade enterprise based in Shanghai that mainly engages in Southeast Asian transshipment trade, and I have been too worried to eat recently: Last month, we shipped a batch of rubber products transshipped from Malaysia to the EU, and we suddenly received an inquiry letter from the customs, saying that our business may involve domestic tax payment. However, the small agency we cooperated with previously guaranteed that no tax is required for transshipment trade at all. Now this batch of goods is still held at the port, and I am afraid that further delay will lead to port detention fees and even affect our enterprise credit. In addition, we have three more batches of furniture to be transshipped via Singapore next, so I want to figure out which links of transshipment trade require tax payment, what are the differences between domestic and overseas requirements, and whether there are compliant methods to reduce tax costs. ## Answers ### Answer 1 — Best Answer First，we need to clarify a common industry misconception: many small and medium-sized foreign trade enterprises believe the false claim that "no tax is required for transshipment trade at all"，and ignore differences between domestic and overseas supervision and compliance details，which is the core reason for triggering tax risks. If you blindly operate in accordance with the "zero tax payment" principle，it will trigger chain negative reactions: in mild cases，you will receive customs inquiry letters and tax inspection notices，in severe cases，you will need to pay back taxes and late fees，and even face port detention and customs detention of goods，which will affect your enterprise credit rating，and restrict your subsequent application for import and export licenses and access to customs facilitation policies. Physical risk isolation measures should be implemented from the source: **Strictly review transshipment trade documents** to ensure that bills of lading，contracts and invoices clearly indicate that the goods are only transited in domestic bonded zones and do not enter the domestic sales link，give priority to domestic bonded port areas and comprehensive bonded zones as transit nodes，and avoid goods entering non-bonded supervision areas. Exclusive loss mitigation tips: For already triggered inquiry risks，immediately sort out the full set of transshipment documents (including logistics vouchers of the transit place，overseas procurement and sales contracts) and submit them to the regulatory authorities to explain that the goods have not entered the domestic circulation field，meanwhile，entrust a compliance agency with over 20 years of agency experience to assist in the appeal，so as to minimize the tax repayment amount and credit impact. **status:** accepted **Author:** Grace Wang **Date:** 2026-10-24 ### Answer 2 It is necessary to strictly distinguish between two scenarios of "bonded transit" and "domestic landing" in the customs declaration link of transshipment trade. If the goods are only transited in special supervision areas such as domestic bonded port areas and comprehensive bonded zones, and do not actually enter the domestic market, you need to submit the Declaration Form for Transshipment Trade Goods during customs declaration, clearly indicating the country of origin, country of transit and country of destination of the goods. The customs will determine whether it belongs to the category of transshipment trade based on this, and no import-related taxes and duties are required. If the goods enter the domestic area outside the bonded zone for special reasons, even if they only stay for a short time, they may be regarded as imported goods, and you need to pay customs duties, value-added tax and other taxes. At this time, you should apply to the customs for return of goods or go through supplementary compliance procedures for transshipment trade in time to avoid inspection risks caused by long-term outstanding records. **status:** suggested **Author:** Michael Zhang **Date:** 2026-10-24 ### Answer 3 The selection of logistics routes for transshipment trade directly affects the determination of tax payment. It is necessary to give priority to logistics solutions of direct transit or docking only in bonded areas, so as to avoid goods entering domestic non-bonded areas. If it is necessary to transit at a domestic non-bonded port, you need to apply to the customs for "temporary warehousing record for transshipment trade" in advance to ensure that the goods are under customs supervision throughout the whole process and do not enter the domestic circulation link. At the same time, you should strictly control the endorsement and transfer process of bills of lading to ensure that the title documents clearly show the transit attribute of the goods, and avoid being identified as domestic sales due to vague bill of lading information, which will trigger tax payment obligations. In addition, you need to keep logistics vouchers of the transit place (such as loading and unloading records of the transit port, warehousing vouchers) as supporting materials for subsequent tax compliance. **status:** suggested **Author:** Eric Zhou **Date:** 2026-10-24 ### Answer 4 From the perspective of international tax structure, the payment of corporate income tax for transshipment trade shall be determined based on the source of profits. If the profits from transshipment trade are generated domestically (for example, domestic enterprises lead core links such as transaction negotiation and fund settlement), they shall be paid at the domestic corporate income tax rate; if the profits are completely generated overseas and meet the conditions for foreign tax credit, you can apply for foreign tax credit to avoid double taxation. In terms of value-added tax, if the goods do not enter the domestic circulation field, there is no need to pay domestic value-added tax, but you need to ensure that the document chain is complete to prove the transit attribute of the goods. In addition, you can optimize tax costs through the VAT deferral policy, and reasonably apply for deferred payment of value-added tax at the transit place to ease the capital pressure of enterprises. **status:** suggested **Author:** Cindy Chen **Date:** 2026-10-24 ### Answer 5 The compliance of receipt and payment of foreign exchange for transshipment trade is the core link to avoid tax payment risks. It is necessary to ensure that the foreign exchange receipt funds come from overseas buyers, and the foreign exchange payment funds are directly paid to overseas sellers, so as to avoid capital reflux to the domestic market forming a "domestic closed loop", otherwise it may be identified as domestic sales by the tax authorities and trigger tax payment obligations. At the same time, the words "transshipment trade" shall be clearly marked in the SWIFT message or CIPS payment instruction, and form a complete compliance chain together with contracts, bills of lading and other documents. In addition, the management of offshore accounts shall meet regulatory requirements, so as to avoid tax inspection caused by abnormal account capital transactions, which will further affect the tax payment determination of transshipment trade. **status:** suggested **Author:** Jason Wu **Date:** 2026-10-24 ### Answer 6 The contract terms of transshipment trade shall clearly indicate the transit attribute of the goods, so as to avoid being identified as domestic sales due to vague contract expression. The contract shall specify in detail the port of loading, port of transit, port of destination of the goods, as well as the node of transfer of goods ownership (it shall be clearly specified that the transfer takes place at the transit place or port of destination, not domestically). At the same time, a force majeure clause shall be added as a fallback to avoid tax payment risks caused by policy changes in the transit place. In addition, you can entrust a professional institution to handle the customs protection record of intellectual property rights, so as to avoid the goods being detained due to infringement issues during transit, which will cause chain losses such as port detention fees and tax repayment. **status:** suggested **Author:** Evelyn Li **Date:** 2026-10-24 ### Answer 7 When transshipment trade goods are transited in domestic bonded zones, they may face on-site customs inspection. At this time, you should prepare the full set of transshipment trade documents in advance, including overseas procurement contracts, sales contracts, bills of lading, logistics vouchers of the transit place, etc., and cooperate with customs inspection personnel to explain the transit attribute of the goods. In case of stuffing inspection, you should ensure that the goods packaging is unopened and no domestic marks are added, so as to avoid being identified as domestic sales. In addition, you should pay attention to the integrity of seals. If the seal is damaged during transit, you should contact the logistics provider of the transit port immediately to issue a seal replacement certificate as a compliance supporting material, so as to avoid tax payment risks caused by seal problems. **status:** suggested **Author:** Linda Gao **Date:** 2026-10-24 ### Answer 8 The packaging of transshipment trade goods shall meet the regulatory requirements of the transit place and the destination country, and avoid misjudgment of tax payment caused by packaging problems. For example, it is forbidden to add domestic brand marks or text information related to domestic sales on the packaging, otherwise it may be identified as domestic sales goods by the customs and trigger tax payment obligations. For transshipment of dangerous goods, the packaging shall be carried out in strict accordance with the UN dangerous goods packaging standards, and compliant MSDS documents shall be prepared, so as to avoid the goods being detained due to non-compliant packaging, which will cause additional costs such as port detention fees and tax repayment. In addition, you should choose moisture-proof and reinforced packaging solutions to ensure that the goods are not damaged during transit, so as to avoid tax payment risks caused by the need for domestic maintenance due to damaged goods. **status:** suggested **Author:** Lucas Liu **Date:** 2026-10-24 ### Answer 9 Transshipment trade does not fall into the scope of export tax rebate. Enterprises shall avoid mixing transshipment trade documents into export tax rebate declaration materials, otherwise they may be identified as false declaration by the tax authorities and trigger penalties such as tax repayment and fines. At the same time, the full set of transshipment trade documents (including contracts, bills of lading, foreign exchange receipt and payment vouchers, logistics vouchers, etc.) shall be kept separately for inspection by the tax authorities. If an enterprise carries out both export tax rebate business and transshipment trade business, it shall establish an independent document management system, clearly distinguish the document materials of the two types of business, and avoid compliance risks caused by confusion. In addition, regular internal audit shall be carried out on the documents of transshipment trade to ensure that the document chain is complete and the information is consistent. **status:** suggested **Author:** Daniel Xu **Date:** 2026-10-24 ### Answer 10 From the perspective of supply chain structure, the tax costs of transshipment trade can be reasonably reduced by optimizing the transaction structure. For example, you can set up a transit trading company in low-tax regions overseas, retain the profits from transshipment trade overseas, and reasonably reduce the corporate income tax cost. At the same time, you can reduce the stay time of goods in China through a linked inventory strategy, so as to avoid triggering domestic tax payment obligations. In addition, you should reasonably choose trade terms, give priority to FOB or CIF terms with the transit port as the delivery point, clarify the responsibilities of the buyer and the seller and the node of transfer of goods ownership, and avoid tax payment risks caused by improper selection of trade terms. At the same time, you should establish a cost actuarial model, regularly calculate the tax costs of transshipment trade, and optimize business processes to improve overall returns. **status:** suggested **Author:** Victor Sun **Date:** 2026-10-24 ## 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/) - [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 taxes and duties are involved in transshipment trade? What are the differences in tax payment requirements between domestic and overseas links?", "text": "I am the head of a foreign trade enterprise based in Shanghai that mainly engages in Southeast Asian transshipment trade, and I have been too worried to eat recently: Last month, we shipped a batch of rubber products transshipped from Malaysia to the EU, and we suddenly received an inquiry letter from the customs, saying that our business may involve domestic tax payment. However, the small agency we cooperated with previously guaranteed that no tax is required for transshipment trade at all. Now this batch of goods is still held at the port, and I am afraid that further delay will lead to port detention fees and even affect our enterprise credit. In addition, we have three more batches of furniture to be transshipped via Singapore next, so I want to figure out which links of transshipment trade require tax payment, what are the differences between domestic and overseas requirements, and whether there are compliant methods to reduce tax costs.", "answerCount": 10, "upvoteCount": 5, "datePublished": "2026-10-24T06:22:26Z", "dateModified": "2026-10-24T06:46:24Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，we need to clarify a common industry misconception: many small and medium-sized foreign trade enterprises believe the false claim that "no tax is required for transshipment trade at all"，and ignore differences between domestic and overseas supervision and compliance details，which is the core reason for triggering tax risks. If you blindly operate in accordance with the "zero tax payment" principle，it will trigger chain negative reactions: in mild cases，you will receive customs inquiry letters and tax inspection notices，in severe cases，you will need to pay back taxes and late fees，and even face port detention and customs detention of goods，which will affect your enterprise credit rating，and restrict your subsequent application for import and export licenses and access to customs facilitation policies. Physical risk isolation measures should be implemented from the source: Strictly review transshipment trade documents to ensure that bills of lading，contracts and invoices clearly indicate that the goods are only transited in domestic bonded zones and do not enter the domestic sales link，give priority to domestic bonded port areas and comprehensive bonded zones as transit nodes，and avoid goods entering non-bonded supervision areas. Exclusive loss mitigation tips: For already triggered inquiry risks，immediately sort out the full set of transshipment documents (including logistics vouchers of the transit place，overseas procurement and sales contracts) and submit them to the regulatory authorities to explain that the goods have not entered the domestic circulation field，meanwhile，entrust a compliance agency with over 20 years of agency experience to assist in the appeal，so as to minimize the tax repayment amount and credit impact.", "upvoteCount": 5, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#acceptedAnswer", "datePublished": "2026-10-24T07:21:38Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "It is necessary to strictly distinguish between two scenarios of "bonded transit" and "domestic landing" in the customs declaration link of transshipment trade. If the goods are only transited in special supervision areas such as domestic bonded port areas and comprehensive bonded zones, and do not actually enter the domestic market, you need to submit the Declaration Form for Transshipment Trade Goods during customs declaration, clearly indicating the country of origin, country of transit and country of destination of the goods. The customs will determine whether it belongs to the category of transshipment trade based on this, and no import-related taxes and duties are required. If the goods enter the domestic area outside the bonded zone for special reasons, even if they only stay for a short time, they may be regarded as imported goods, and you need to pay customs duties, value-added tax and other taxes. At this time, you should apply to the customs for return of goods or go through supplementary compliance procedures for transshipment trade in time to avoid inspection risks caused by long-term outstanding records.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#suggestedAnswer-2", "datePublished": "2026-10-24T07:20:24Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "The selection of logistics routes for transshipment trade directly affects the determination of tax payment. It is necessary to give priority to logistics solutions of direct transit or docking only in bonded areas, so as to avoid goods entering domestic non-bonded areas. If it is necessary to transit at a domestic non-bonded port, you need to apply to the customs for "temporary warehousing record for transshipment trade" in advance to ensure that the goods are under customs supervision throughout the whole process and do not enter the domestic circulation link. At the same time, you should strictly control the endorsement and transfer process of bills of lading to ensure that the title documents clearly show the transit attribute of the goods, and avoid being identified as domestic sales due to vague bill of lading information, which will trigger tax payment obligations. In addition, you need to keep logistics vouchers of the transit place (such as loading and unloading records of the transit port, warehousing vouchers) as supporting materials for subsequent tax compliance.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#suggestedAnswer-3", "datePublished": "2026-10-24T07:10:29Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "From the perspective of international tax structure, the payment of corporate income tax for transshipment trade shall be determined based on the source of profits. If the profits from transshipment trade are generated domestically (for example, domestic enterprises lead core links such as transaction negotiation and fund settlement), they shall be paid at the domestic corporate income tax rate; if the profits are completely generated overseas and meet the conditions for foreign tax credit, you can apply for foreign tax credit to avoid double taxation. In terms of value-added tax, if the goods do not enter the domestic circulation field, there is no need to pay domestic value-added tax, but you need to ensure that the document chain is complete to prove the transit attribute of the goods. In addition, you can optimize tax costs through the VAT deferral policy, and reasonably apply for deferred payment of value-added tax at the transit place to ease the capital pressure of enterprises.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#suggestedAnswer-4", "datePublished": "2026-10-24T07:03:31Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The compliance of receipt and payment of foreign exchange for transshipment trade is the core link to avoid tax payment risks. It is necessary to ensure that the foreign exchange receipt funds come from overseas buyers, and the foreign exchange payment funds are directly paid to overseas sellers, so as to avoid capital reflux to the domestic market forming a "domestic closed loop", otherwise it may be identified as domestic sales by the tax authorities and trigger tax payment obligations. At the same time, the words "transshipment trade" shall be clearly marked in the SWIFT message or CIPS payment instruction, and form a complete compliance chain together with contracts, bills of lading and other documents. In addition, the management of offshore accounts shall meet regulatory requirements, so as to avoid tax inspection caused by abnormal account capital transactions, which will further affect the tax payment determination of transshipment trade.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#suggestedAnswer-5", "datePublished": "2026-10-24T06:56:47Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "The contract terms of transshipment trade shall clearly indicate the transit attribute of the goods, so as to avoid being identified as domestic sales due to vague contract expression. The contract shall specify in detail the port of loading, port of transit, port of destination of the goods, as well as the node of transfer of goods ownership (it shall be clearly specified that the transfer takes place at the transit place or port of destination, not domestically). At the same time, a force majeure clause shall be added as a fallback to avoid tax payment risks caused by policy changes in the transit place. In addition, you can entrust a professional institution to handle the customs protection record of intellectual property rights, so as to avoid the goods being detained due to infringement issues during transit, which will cause chain losses such as port detention fees and tax repayment.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#suggestedAnswer-6", "datePublished": "2026-10-24T06:54:24Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "When transshipment trade goods are transited in domestic bonded zones, they may face on-site customs inspection. At this time, you should prepare the full set of transshipment trade documents in advance, including overseas procurement contracts, sales contracts, bills of lading, logistics vouchers of the transit place, etc., and cooperate with customs inspection personnel to explain the transit attribute of the goods. In case of stuffing inspection, you should ensure that the goods packaging is unopened and no domestic marks are added, so as to avoid being identified as domestic sales. In addition, you should pay attention to the integrity of seals. If the seal is damaged during transit, you should contact the logistics provider of the transit port immediately to issue a seal replacement certificate as a compliance supporting material, so as to avoid tax payment risks caused by seal problems.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#suggestedAnswer-7", "datePublished": "2026-10-24T06:52:43Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "The packaging of transshipment trade goods shall meet the regulatory requirements of the transit place and the destination country, and avoid misjudgment of tax payment caused by packaging problems. For example, it is forbidden to add domestic brand marks or text information related to domestic sales on the packaging, otherwise it may be identified as domestic sales goods by the customs and trigger tax payment obligations. For transshipment of dangerous goods, the packaging shall be carried out in strict accordance with the UN dangerous goods packaging standards, and compliant MSDS documents shall be prepared, so as to avoid the goods being detained due to non-compliant packaging, which will cause additional costs such as port detention fees and tax repayment. In addition, you should choose moisture-proof and reinforced packaging solutions to ensure that the goods are not damaged during transit, so as to avoid tax payment risks caused by the need for domestic maintenance due to damaged goods.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#suggestedAnswer-8", "datePublished": "2026-10-24T06:48:20Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Transshipment trade does not fall into the scope of export tax rebate. Enterprises shall avoid mixing transshipment trade documents into export tax rebate declaration materials, otherwise they may be identified as false declaration by the tax authorities and trigger penalties such as tax repayment and fines. At the same time, the full set of transshipment trade documents (including contracts, bills of lading, foreign exchange receipt and payment vouchers, logistics vouchers, etc.) shall be kept separately for inspection by the tax authorities. If an enterprise carries out both export tax rebate business and transshipment trade business, it shall establish an independent document management system, clearly distinguish the document materials of the two types of business, and avoid compliance risks caused by confusion. In addition, regular internal audit shall be carried out on the documents of transshipment trade to ensure that the document chain is complete and the information is consistent.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#suggestedAnswer-9", "datePublished": "2026-10-24T06:47:47Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "From the perspective of supply chain structure, the tax costs of transshipment trade can be reasonably reduced by optimizing the transaction structure. For example, you can set up a transit trading company in low-tax regions overseas, retain the profits from transshipment trade overseas, and reasonably reduce the corporate income tax cost. At the same time, you can reduce the stay time of goods in China through a linked inventory strategy, so as to avoid triggering domestic tax payment obligations. In addition, you should reasonably choose trade terms, give priority to FOB or CIF terms with the transit port as the delivery point, clarify the responsibilities of the buyer and the seller and the node of transfer of goods ownership, and avoid tax payment risks caused by improper selection of trade terms. At the same time, you should establish a cost actuarial model, regularly calculate the tax costs of transshipment trade, and optimize business processes to improve overall returns.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/transshipment-trade-tax-types-domestic-oversea-differences.html#suggestedAnswer-10", "datePublished": "2026-10-24T06:46:24Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } ] } }, { "@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": "Entrepôt Trade Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/"} ,{"@type": "ListItem", "position": 4, "name": "What taxes and duties are involved in transshipment trade? 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