Policy Summary
This joint announcement by the General Administration of Customs (GACC) and the State Taxation Administration (STA) establishes an online cross-checking mechanism for the Certificate of Tax Paid/Not Refunded for Exported Goods starting from January 1, 2026. This system aims to streamline customs clearance by verifying export declaration data electronically between the two departments.

Official Chinese Text


海关总署税务总局公告2025年第256号（关于实施《出口货物已补税/未退税证明》联网核查的公告）
公告〔2025〕256号

　　为进一步优化口岸营商环境，促进跨境贸易便利，海关总署、税务总局决定对《出口货物已补税/未退税证明》（以下简称《证明》）实施电子数据联网核查。现将有关事项公告如下：

　　一、自2026年1月1日起，海关总署和税务总局共同实施《证明》电子数据与报关单电子数据的联网核查。

　　二、税务部门按有关规定为企业开具《证明》，并将电子数据传输至海关。海关在通关环节调用《证明》电子数据进行比对核查，按规定办理相关手续，并将《证明》使用情况电子数据反馈税务部门。企业在通关环节已使用过的《证明》，不得向税务部门申请作废或补办。

　　三、企业应按照现行规定，如实规范向海关、税务部门申报办理相关手续。

　　四、因计算机管理系统、通信网络故障等原因，无法正常实施联网核查的，企业可向海关提交纸本《证明》并按照要求办理相关手续。

　　五、如遇相关问题可联系国际贸易“单一窗口”客服咨询解决。电话：010—95198。

　　特此公告。

　　海关总署税务总局

　　2025年12月25日

For Reference Only - English Translation

Critical Notice: The English text below is machine-translated and is provided solely as an aid to understanding the original document. It may contain inaccuracies, ambiguities, or errors and must not be relied upon for any legal, compliance, or commercial decision-making.

Announcement of the General Administration of Customs and the State Taxation Administration No. 256 of 2025
(Announcement on Implementing the Online Cross-Checking of the "Certificate of Tax Paid/Not Refunded for Exported Goods")

Announcement [2025] No. 256

To further optimize the port business environment and facilitate cross-border trade, the General Administration of Customs (GACC) and the State Taxation Administration (STA) have decided to implement online cross-checking of electronic data for the Certificate of Tax Paid/Not Refunded for Exported Goods (hereinafter referred to as the "Certificate"). The relevant matters are hereby announced as follows:

I. From January 1, 2026, the General Administration of Customs and the State Taxation Administration will jointly implement the online cross-checking of electronic data between the Certificate and customs declaration data.

II. Tax authorities shall issue the Certificate to enterprises in accordance with relevant regulations and transmit the electronic data to Customs. Customs will invoke the electronic data of the Certificate during the customs clearance process for comparison and verification, handle relevant procedures according to regulations, and feed back the electronic data on the usage of the Certificate to the tax authorities. Certificates that have already been used by enterprises during the customs clearance process may not be applied to the tax authorities for cancellation or re-issuance.

III. Enterprises shall, in accordance with existing regulations, truthfully and standardly declare and complete relevant procedures with Customs and tax authorities.

IV. If online cross-checking cannot be normally implemented due to reasons such as computer system or communication network failures, enterprises may submit a paper copy of the Certificate to Customs and complete relevant procedures as required.

V. For related issues, please contact the International Trade "Single Window" customer service for consultation and resolution. Phone: 010-95198.

General Administration of Customs
State Taxation Administration
December 25, 2025

Official Document & Source

📎 [Download the Official PDF Document of This Announcement]

Source: General Administration of Customs of the People‘s Republic of China (GACC) & State Taxation Administration (STA) / Announcement No. 2025-256 / Release Date: 2025-12-25 / Original Link: http://gdfs.customs.gov.cn/customs/302249/302266/302267/6914005/index.html

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Announcement of the General Administration of Customs and the State Taxation Administration No. 256 of 2025 (Announcement on Implementing the Online Cross-Checking of the "Certificate of Tax Paid/Not Refunded for Exported Goods")