For those engaged in cross-border trade, 2026 began with tangible policy benefits. The General Administration of Customs and the State Taxation Administration jointly issued Announcement No. 256 of 2025, clarifying that from January 1, 2026, electronic data verification will be implemented for the “Certificate of Tax Paid/Tax Refund Not Yet Issued for Exported Goods.” This means that in the future, when handling export returns, modifying customs declarations, and other related matters, there will be no need to travel back and forth between tax and customs with paper certificates; automatic data comparison will enable rapid customs clearance. How exactly does this new regulation work? How much trouble will it save businesses? What details must be paid attention to? Below is a detailed explanation. I. Core of the New Regulations: Data Networking “Does the Legwork for People,” Paper Certificates Become a Thing of the Past Before the implementation of the new regulations, foreign trade enterprises had to go through a cumbersome process when handling the return of exported goods, modification, or cancellation of customs declarations: first, they had to submit a pile of materials to the tax authorities to apply for a “Certificate of Tax Paid/Tax Refund Not Received for Exported Goods,” and after obtaining the paper certificate, they had to go to customs to complete the customs clearance procedures. Not only was this time-consuming back-and-forth trips wasteful, but problems such as errors in the certificate, inconsistent data, and lost documents could also occur. Once a problem arose, the process had to be restarted, seriously delaying the customs clearance process. Especially for time-sensitive cross-border trade, every delay could lead to order defaults and significant economic losses. The new online verification regulations completely break down the “data barriers” between tax and customs, with the core principle being to “let data do the legwork, and let enterprises do the legwork less.” The specific operating procedure is simple and clear, fully electronic, and easy to understand: Companies apply for certificates from the tax authorities according to current regulations. After the tax authorities approve the application, the electronic data is directly transmitted to the customs system without the company needing to submit it itself. When companies go to customs for clearance, customs officials no longer need to check paper certificates one by one; they can directly retrieve the electronic data from the system and automatically compare it with the electronic data on the customs declaration. Once the system comparison is correct, customs can quickly process the relevant procedures and simultaneously provide real-time feedback on the certificate’s usage to the tax authorities, forming a closed-loop management system of “issuance – verification – feedback.” Special reminder: Once this certificate has been used in the customs clearance process, it cannot be applied for cancellation or replacement from the tax authorities. This effectively avoids the tax risks associated with duplicate use of certificates and makes the entire process more standardized. This “data sharing and automatic comparison” model is like opening a “green channel” for customs clearance for foreign trade enterprises, turning the past “offline hassle” into “instant online processing,” completely bidding farewell to the cumbersome era of paper certificates. II. Direct Benefits for Enterprises: Saving Time, Effort, and Costs, Doubling Customs Clearance Efficiency For foreign trade enterprises, the benefits brought by the new regulations are tangible and visible, a timely “burden reduction and efficiency improvement,” with each aspect being effectively implemented. Firstly, time costs are significantly reduced. In the past, obtaining paper certificates, from tax review and issuance to receipt and then customs verification, took at least 3-5 working days. If materials were incomplete or data inconsistent, the process of correcting them could take more than a week. Now, with real-time electronic data transmission and automatic system comparison, the verification process is essentially completed in seconds, saving businesses at least 2-3 working days. Referring to previous pilot experiences of electronic reforms in various regions, similar policies can speed up related business processing by over 50%. For foreign trade enterprises, time is a competitive advantage; improved efficiency means faster response to market demands and securing more orders. Secondly, human and material costs are significantly reduced. Previously, companies had to assign dedicated staff to handle tax matters and deliver certificates, and also bear the costs of printing, photocopying, and mailing paper materials, which accumulated into a considerable expense. This was especially true for SMEs that frequently handled returned goods; the labor costs of dedicated staff and the material costs of mailing consumables added up to a significant burden. After the implementation of the new regulations, the entire process is handled electronically, eliminating the need for paper materials and dedicated personnel to make trips. These costs are saved, allowing businesses to focus their resources on core operations such as product development and market expansion. More importantly, the risk of errors is significantly reduced. In the era of paper certificates, human error, data transmission discrepancies, and document loss were common occurrences. These situations not only required resubmission but could also lead to customs clearance delays. Now, electronic data is transmitted directly between the tax and customs systems, and the comparison process is automated, avoiding human error and eliminating concerns about lost certificates, giving businesses greater peace of mind. III. Practical Considerations: Contingency Plans for Special Circumstances, Compliance is Key Although the overall process is simplified under the new regulations, businesses still need to pay special attention to several details in practice to avoid affecting business operations. First, paper-based channels can be used in special circumstances. The new regulations primarily promote electronic data verification, but also consider unforeseen circumstances: if problems arise such as computer management system malfunctions or communication network outages preventing normal online verification, companies can submit paper certificates to customs and complete the relevant procedures in the traditional way, preventing business disruptions. Secondly, truthful and standardized declaration is the bottom line. The new regulations explicitly require companies to truthfully and accurately declare relevant information to customs and tax authorities in accordance with current regulations. Providing false materials or making irregular declarations will not only affect the issuance of certificates and customs clearance procedures, but may also lead to corresponding administrative penalties and credit risks for the company. Therefore, companies must carefully verify the data when declaring to ensure the information is true and accurate. Thirdly, remember the channels for assistance. If you encounter problems with system operation, data transmission, or policy interpretation during the process, don’t panic. You can directly contact the International Trade Single Window customer service for consultation and resolution. The customer service number is 010-95198. It is recommended that relevant company personnel save this number so that they can obtain professional assistance in a timely manner when encountering problems and avoid delays in business. IV. The Significance Behind the New Regulations: Optimizing the Business Environment and Facilitating High-Quality Development of Foreign Trade The General Administration of Customs and the State Taxation Administration’s introduction of this online verification policy is not merely a simple process optimization, but a crucial measure to continuously optimize the port business environment and facilitate cross-border trade. In recent years, from online verification of import tariff quotas to the electronic issuance of export tax refund certificates, a series of policies have been introduced with the core aim of breaking down data barriers between departments and reducing the procedures and burdens on enterprises. For the foreign trade industry, improved customs clearance efficiency and reduced costs allow enterprises to participate more easily in international competition. Especially for SMEs, these “burden-reducing” policies give them more confidence to explore overseas markets. At the same time, data networking also enables two-way supervision between taxation and customs, effectively preventing illegal and irregular activities such as false declarations and duplicate tax refunds, making the development of the foreign trade industry more standardized and healthy. Finally, I would like to discuss a question with you: Does your foreign trade company frequently handle export return-related business? What do you think are the biggest benefits and potential points to note regarding this new online verification policy? Feel free to leave a comment below to share your thoughts.
New foreign trade regulations in 2026: Electronic network for export cargo certificates, significantly accelerating customs clearance.
Starting January 1, 2026, the General Administration of Customs and the State Taxation Administration will jointly implement an online verification system for the electronic data of "Certificates of Duty Paid/Non-Refunded for Exported Goods." This new regulation eliminates the need for foreign trade enterprises to travel back and forth with paper certificates when handling procedures such as the return of exported goods—thereby saving time, effort, and costs—while also standardizing processes; it represents a significant measure to optimize the business environment and boost the development of foreign trade.