1. After the contract is signed, the foreign trade branch will issue a demand notice instead of the same copy to inform the factory and consider making production preparations.

Second, international trade is usually settled by letter of credit. Generally speaking, the transaction is not completed until the foreign merchant issues a letter of credit through the bank. The time limit for issuing the certificate should be stipulated in the contract. If the certificate is not issued at the expiration date, the foreign trade company should be responsible for urging the certificate.

After the initial review of the foreign trade letter of credit, the foreign trade company will also review it according to the original contract terms. After the review is passed, the original will be kept for future payment against documents, and the copy will be sent to the factory. After seeing the letter of credit, the factory will formally arrange workshop production without risk. After the factory completes the production preparation, it fills in the delivery notice and sends the products to the warehouse of the foreign trade company.

After receiving the goods from the warehouse of a foreign trade shipping company, the relevant departments and organizations will immediately handle the shipment, including chartering, booking space, applying for commodity inspection, handling insurance, keeping the package warm, preparing documents, and reporting to the customs.

5. Customs declaration is completed by full-time customs declarers who have passed the customs examination, and relevant documents are handed over to the customs for supervision and inspection, and released after paying customs duties. Customs declaration plus special voucher for tax refund. In addition, it is necessary to attach a verification form of export proceeds, which will be taken back after being sealed by the customs and handed over to the State Administration of Foreign Exchange for verification.

D/P Negotiation After completing the above procedures, a foreign trade company obtains single documents such as bill of lading, together with the original letter of credit, and negotiates with foreign exchange banks such as Bank of China. After checking the documents, the bank confirmed that the documents were consistent. After the documents are consistent, the payment will be made in advance and the documents will be sent abroad for claim.

7. When the foreign exchange bank negotiates, it will convert foreign exchange into RMB according to the purchase price of the day, fill in the settlement notice, deduct the handling fee and transfer it to foreign trade.

8. After receiving the remittance, the foreign trade company shall fill in the remittance statement and remit the net amount to the factory after deducting the original prepaid expenses such as freight, insurance and commodity inspection fees and their agency fees.

After the products are declared for export and sold financially, the entrusted enterprise shall fill in the "Application Form for Export Tax Refund" every month and ten days, and provide relevant documents (copies) such as invoices, and attach the "Certificate of Acting as an Export Product" issued by the agency to apply for tax refund to the tax authorities in charge of export tax refund where the enterprise is located.

The finance department of the accounting factory made corresponding accounting entries according to the export invoices, transfer notices and tax refund forms transferred by foreign trade companies and recorded them in time.