Legal analysis: before the goods are shipped, the accounting department of a foreign trade enterprise must receive the money remitted by foreign customers according to the quantity and price stipulated in the contract before handling the shipment procedures. After receiving the advance payment, the accounting department will notify the business department by notice, so as to grasp the delivery within the received payment or remaining amount. When receiving the export invoice, it should be checked with the amount of foreign exchange account received in advance by the customer. If the excess is found, you should contact the relevant business departments in time, and you can settle it by bank collection or remittance. The balance of foreign exchange accounts received in advance should also be settled with customers in time.

Refers to all or part of the payment received in advance by the enterprise from the purchasing unit according to the contract. Payment in advance is a kind of credit behavior that the seller collects part or all of the payment from the buyer in advance before sending the goods according to the contract or agreement. That is, the seller borrows a sum of money from the buyer first and then returns it with the goods, which is also a short-term financing method for the seller. Prepayment is usually a way that buyers are willing to use when buying goods that are in short supply, so as to obtain the right to claim for goods. For products with long production cycle and high price, sellers often need to receive payment from buyers in advance to alleviate the contradiction that companies occupy too much funds.

Legal basis: People's Republic of China (PRC) Customs Law.

Article 53 The customs shall levy duties on goods and inbound and outbound articles that are allowed to be imported and exported according to law.

Article 62 After the import and export goods and inbound and outbound articles are released, if the customs finds that the tax is undercharged or omitted, it shall make up the tax within 1 year from the date when the taxpayer pays the tax or releases the goods and articles. If the taxpayer violates the rules and causes underpayment or omission, the customs can recover it within three years.