Trade models and organisation
- Trade model · Own-account trade · Agency import and export
- Entrepôt trade · Processing trade · Bonded
- Multi-party trade chain · Transfer pricing · Overlay capabilities
Customs and the Single Window
Logistics, documents and settlement
- Incoterms · Bill of lading · Packing list · Container plan
- Multimodal transport · KD packing
- Letter of credit · Soft clauses in letters of credit
Pricing and derivatives
- Price fixing · Average pricing · Trade at Settlement (TAS)
- Hedging · Exposure · Integrated physical and futures management · FX hedging
- Multi-account trading gateway · Four-gate derivatives control
Finance and tax
- Finance–business integration · Hedge accounting · Hedge effectiveness assessment
- Export tax refund · Exempt-and-refund method · Two taxes and nine fees
Risk and compliance
Industry and technology
How to use this glossary
Entries are based on current Chinese law, customs and tax practice, International Chamber of Commerce rules (UCP 600, Incoterms 2020), China’s Accounting Standards for Business Enterprises (CAS) and IFRS. Some entries – such as “two taxes and nine fees”, “overlay capabilities” and “multi-account trading gateway” – are industry or platform terms, and each says so. Where regulations or rules are updated, the latest text from the competent authority or issuing body prevails.