The law is objective:

Article 10 of the Implementation Rules of the Measures for the Administration of Verification and Write-off of Export Collection of Foreign Exchange (hereinafter referred to as the “Verification Form”) shall be issued on a one-by-one basis Issuance at the highest level and dedicated person responsible system. The State Administration of Foreign Exchange verifies and issues verification forms to each branch, each branch verifies and issues verification forms to the central branches under its jurisdiction, each central branch verifies and issues verification forms to the branches under its jurisdiction, and each foreign exchange bureau verifies and issues verification forms to the export units under its jurisdiction. Article 16 of the "Implementation Rules of the Measures for the Administration of Verification and Write-off of Export Collection of Foreign Exchange". If the verification form is returned to customs in full or filled in incorrectly, the exporting unit shall go to the foreign exchange bureau within three months to go through the cancellation procedures of the verification form.