In order to reinforce the Customs administration on manifests of inbound and outbound means of transport and strengthen the practical supervision on import/export goods, the Customs may not accept the declaration of import/export goods until inbound means of transport are declared for entry and the Customs receive electronic data of import manifests, audit and confirm the paper manifests signed by the principals of inbound means of transport. After actual exit of outbound means of transport, the Customs shall collect clean export manifests and their electronic data without delay. Only after verification and cancellation of the export declaration forms and clean export manifests, the Customs will issue export tax refund certifications.