Question refer to the following text:
10 Steps to Export from China via Shipping
To illustrate the steps, here is a general process for exporting from China by ship. It involves four parties: your Supplier, the Shipping Agent, the Customs Agent, the government’s Export Customs Authority.
1. When the supplier of your product has finished manufacturing your goods, he needs to contact a Shipping Agent.
2. The Shipping Agent books space on a shipping vessel.
3. The supplier provides the necessary documents to the Customs Agent and delivers the goods to the container terminal.
4. The Customs Agent passes the documents to the Exports Customs Authority and pays for the export duties on behalf of the supplier.
5. The Export Customs Authority may audit the goods to validate the contents according to the documents.
6. If the goods are approved, the Customs Authority issues Clearance Papers to the Customs Agent.
7. Once approved, the container is sealed and loaded onto the shipping vessel.
8. After the vessel has departed, the Shipping Agent receives the shipment Bill of Lading which is a shipment’s receipt.
9. The Shipping Agent passes the Bill of Lading to the supplier of your goods.
10. The supplier can now apply to get a refund for the Value Added Tax at a National Chinese Tax Bureau.
(Source: http://www.import-from-china-business.com/china-export-process.html (slightly adapted))
According to the text, exporting from China
a) may engage up to four official bodies.
b) is only possible after the documents are cleared by the Customs Authority.
c) requires the payment of export duties directly by the exporter.
d) involves the work of independent auditors.
e) does not entitle the supplier to tax refunds.