Chinese customs and tax authorities will launch a real-time cross-verification system starting January 1, 2026. This system, announced in late December, will electronically link export tax payment certificates with export declarations. The key change is that a valid tax record will now be a mandatory prerequisite for customs clearance.

This marks a significant escalation in efforts to eliminate "export by proxy," a practice where exporters use another company's credentials. Previous regulatory measures, announced in March and July 2025, focused on policy design and post-facto checks but proved ineffective. Analysts noted they lacked real-time enforcement and sufficient penalties, allowing the high-reward, low-risk practice to continue.

The new system directly tackles this loophole by making tax proof a mandatory checkpoint. Industry observers now anticipate that this technical and procedural linkage will fundamentally resolve the long-standing issue by blocking non-compliant shipments at the point of export.