According to Chapter XII, how to deal with the loss of export verification documents:

Article 79 Exporting units and foreign exchange bureaus shall handle the loss of verification forms according to the following provisions:

(1) After the blank verification form not used for customs declaration and export is lost, the exporter shall report the loss in the "China Electronic Port Export Collection System" within 1 working days.

(2) If the verification form that has been used for customs declaration and export without going through the verification procedures is lost, the exporter shall submit an application for reporting the loss to the local foreign exchange bureau on the strength of other verification forms other than the verification form. After verifying that the verification form provided by the exporter is correct, the foreign exchange bureau will report the loss of the verification form through the "China Electronic Port Export Receipt System" and issue the "Special Seal for Tax Refund of Export Receipt Verification Form" for the exporter within three working days.

(3) After going through the verification procedures, if the exporter finds that the special seal for tax refund of the verification form is lost, he shall apply to the foreign exchange bureau for reporting the loss of the special seal for tax refund of the verification form with the tax refund certificate issued by the tax department.

If the tax authorities prove that the tax refund has not been processed (in export tax refund software-wizard-declaration system operation wizard-document declaration wizard-step 1, document declaration data input-select "write-off application"-after filling out the form-export the official declaration data according to steps 2, 3 and 4 of the wizard, print out a double-person form, import the official declaration data into a USB flash drive, and bring the report of loss of the foreign exchange bureau.

Fill in the report loss form in the "export foreign exchange collection system" and issue the "reimbursement certificate for the special seal of export foreign exchange collection verification form" to the exporter within three working days.

Article 80 Exporters, banks and foreign exchange bureaus shall handle the loss of special seals for verification according to the following provisions:

(1) For foreign exchange income, the exporter shall submit a written report and an overseas income declaration form to the foreign exchange bureau for replacement. The foreign exchange bureau shall verify the electronic data of foreign-related income declaration submitted by the bank, and issue a "special seal for verification of export proceeds" (Annex 6) if it confirms that it has not been used for verification.

(2) For the export proceeds that do not need to be declared as the balance of payments, the exporter shall apply to the foreign exchange bureau for a replacement with a written report, a notice of retention of foreign exchange receipts by the exporter or a written statement issued by the bank confirming the settlement or collection of foreign exchange by the exporter. The foreign exchange bureau shall examine and verify the materials provided by the exporter and confirm that they have not been used for verification, and issue a "special document for verification of export proceeds".

(3) The bank shall reissue the special seal for verification of export proceeds for exporters with the Approval Document for Reissuing the Special Seal for Verification of Export Proceeds issued by the foreign exchange bureau, and indicate the word "reissue" and the number of the original foreign-related income declaration form or the special number for verification of export proceeds and the source of foreign exchange income.

Article 81 If the exporter loses the import and export declaration form, it shall be handled in accordance with the Notice of the State Administration of Foreign Exchange and the General Administration of Customs on Issues Concerning Paper Import and Export Declaration Form and Related Electronic Accounts (Huifa [2003] 14).