According to a joint announcement by the General Administration of Customs and the State Taxation Administration, starting January 1, 2026, the electronic data online verification system for the “Proof of Tax Reimbursed/Not Reimbursed for Exported Goods” between Customs and Tax authorities will be formally implemented. This measure aims to enhance trade facilitation, strengthen risk control, and enable the fully online processing of export return shipments and customs declaration amendments.
Key Points of the New Regulations:
|
Core Aspect |
Specific Explanation |
Purpose & Impact |
| Core Change | After the tax authority issues the proof, electronic data is transmitted directly to the Customs system; companies no longer need to submit paper proof to Customs. | Breaks down data barriers, enabling fully online processing. |
| Customs Verification | When handling procedures like return shipments or declaration amendments, Customs retrieves and checks the electronic proof information online. | Improves efficiency, shortens processing time; Strengthens supervision, ensures data accuracy. |
| Proof Purpose | The proof is used for export goods return, amendment, or cancellation of export customs declaration. | Clarifies usage scenarios; companies can apply as needed. |
| Validity Management | Once the proof is used in the Customs clearance process, companies cannot apply to the tax authority for its cancellation or reissuance. | Prevents reuse of the proof, ensures a closed data loop. |
| Special Cases | If online verification is impossible due to system or network failure, companies may submit paper proof as an alternative. | Ensures business continuity and normal processing in special circumstances. |
Impact on Company Procedures
After the implementation of online verification, offline steps for companies are significantly reduced, but higher requirements are placed on the standardization of online operations and data accuracy:
● Application Channels Unchanged, Process Simplified: Companies still need to apply for the issuance of the Proof from their competent tax authority via the Electronic Tax Bureau or the International Trade “Single Window”. The biggest change is that after approval, there is no need to print, stamp, and submit it to Customs.
● Higher Demand for Data Quality: Due to full electronic verification, companies must ensure that data such as the customs declaration number and product information is accurate when declaring to tax and Customs authorities. Otherwise, it may affect the online verification result and delay business processing.
● Monitor Proof Status: Once the proof is verified and used by Customs, it enters a “Used” status and cannot be cancelled. Companies need to carefully verify information before applying to avoid wasting the proof due to reporting errors.
Important Reminders and Suggestions
Online verification is part of the overall effort to improve clearance efficiency. Here are key points to note for handling special situations:
● Clear Applicant: If return shipments involve goods exported on a consignment basis, the consignor must first apply for the proof, then transfer it to the consignee. The consignee then applies to their competent tax authority for issuance based on this proof.
● Remedy for Incorrect Declaration: If you accidentally apply for a “Tax Not Reimbursed” proof for goods on which tax has already been reimbursed, or if there are errors in the data filled, promptly contact your competent tax authority. Follow regulations to negatively offset the original declaration data or pay back the tax, then apply for the correct proof.。
● Customer Support Channels: For any system operation or data transmission issues during the process, contact the International Trade “Single Window” customer service (Phone: 010-95198) for consultation.。
Overall, this policy replaces “companies running around” with “data running through networks”. It is an important practice of “smart supervision” in the foreign trade sector, requiring companies to further enhance their internal data management capabilities and process standardization.。
How to Obtain Official and Accurate Information:
The new system will officially launch on January 1, 2026. Companies are advised to prepare in advance:
1. Check Local Tax Authority Websites: Pay attention to the official websites of the provincial/municipal tax authorities where your company is located. Look for the latest operational guides in the “Notices & Announcements” or “Export Tax Rebate” sections.
2. Use the “Single Window”: The China International Trade “Single Window” platform is the official unified entry point for cross-border business. After the new regulations take effect, standardized processing paths and operational instructions will also be available here.
3. Consult Your Competent Tax Authority: The most direct and effective method is to contact the Export Tax Rebate department of your competent tax authority, or use the online customer service function in the Electronic Tax Bureau.
Before the official implementation of the new regulations, it is recommended that companies familiarize themselves with the layout of the export tax rebate functions in the Electronic Tax Bureau and systematically organize scanned copies of historical documents to prepare for the full rollout of the digital process.
Post time: Jan-05-2026