B-class express tax guarantee electronic business successfully landed in Ningxia

On December 23rd, SF Express (Ningxia) Co., Ltd. successfully processed the electronic filing of tax guarantee for a B-class express shipment. The system shows that the electronic letter of guarantee issued by the bank takes effect immediately and is associated and deducted with the corresponding express declaration data.

B-class express delivery, also known as individual category inbound and outbound express delivery, refers to personal use items collected or sent by the sender (natural person) within the country. Previously, when providing tax guarantees for Class B express delivery, enterprises generally used traditional paper guarantees or payment of tax deposits on a per ticket basis. The guarantee amount could not be automatically and real-time deducted from the customs declaration data by the system. After the goods were released, enterprises need to handle the guarantee cancellation procedures separately to release the amount. This process has to some extent increased the pressure and time cost of enterprise capital turnover, restricting the further improvement of overall customs clearance efficiency.

In order to effectively address the pain points of enterprises, optimize the business environment at ports, and promote trade facilitation, the General Administration of Customs launched the electronic function of B-class express tax guarantee nationwide on November 14, 2025. This function is an important measure in the reform of customs tax collection and management methods, and its core lies in deeply integrating guarantee business into the customs clearance operation system through technological empowerment and process reengineering.

Under the new electronic mode, customs have provided more flexible and convenient ways for import and export enterprises to submit guarantees. Enterprises can independently choose to submit electronic letter of guarantee data issued by banks or insurance institutions through an online "single window" or submit paper letter of guarantee documents at the customs site based on their own level of informatization and operating habits. After the customs review is approved and the guarantee filing is completed, the system will automatically establish an electronic association between the guarantee document and the customs declaration data.

The new model has brought us real convenience, "said the customs officer of SF Express (Ningxia) Co., Ltd." In the past, handling guarantee filing and quota release required traveling back and forth between customs and banks, with a long process cycle. Now, most of our operations can be completed online, and the system automatically deducts the release quota. Not only has the number of 'errands' greatly reduced, but the overall business processing time is expected to be shortened by more than 50%, and the efficiency of fund utilization has also significantly improved

To ensure the smooth implementation of the electronic reform of tax guarantee for Class B express delivery in Ningxia and benefit the majority of enterprises, Yinchuan Hedong Airport Customs has taken the initiative to conduct policy lectures and system operation training for express delivery enterprises and customs declaration units in the jurisdiction multiple times, ensuring that policy dividends are fully understood and system operation is fully utilized. At the same time, establish "dedicated personnel windows" and policy service posts to provide enterprises with "one-stop" guidance from policy interpretation, system operation to troubleshooting.

The relevant person in charge of customs at Yinchuan Hedong Airport stated that the comprehensive promotion of electronic tax guarantee function for B-class express delivery is a concrete manifestation of the General Administration of Customs deepening the reform of 'streamlining administration, delegating powers, and improving services' and optimizing the cross-border trade business environment. The application of this model has achieved electronic circulation, automated verification, and intelligent management of guarantee data, bringing dual benefits to enterprises in terms of improving customs clearance efficiency and reducing compliance costs. Next, we will continue to implement the various reform deployments and facilitation measures of the General Administration of Customs, based on the actual needs of Ningxia's opening up to the outside world and industrial development, continuously optimize supervision and services, and expand high-level opening up to the outside world