diff --git a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/mapper/ContainerCustomsMapper.java b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/mapper/ContainerCustomsMapper.java
index 31150ac16..0d9b75de5 100644
--- a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/mapper/ContainerCustomsMapper.java
+++ b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/mapper/ContainerCustomsMapper.java
@@ -217,6 +217,14 @@ public interface ContainerCustomsMapper {
         """)
     int missingRefundCount(@Param("planId") long planId,@Param("containerId") long containerId);
 
+    @Select("""
+        SELECT COUNT(DISTINCT i.id)
+        FROM fl_loading_plan_item item
+        JOIN fl_inbound_order i ON i.id=item.inbound_id AND i.tenant_id=item.account_id AND i.deleted=0
+        WHERE item.loading_plan_id=#{planId} AND item.deleted=0 AND i.tax_mode='TAX_REFUND'
+        """)
+    int taxRefundCount(@Param("planId") long planId);
+
     @Update("UPDATE fl_customs_customer_document SET frozen_version=version,frozen_at=CURRENT_TIMESTAMP(3) " +
             "WHERE customs_container_id=#{containerId} AND status='ACTIVE' AND frozen_at IS NULL")
     int freezeDocuments(@Param("containerId") long containerId);
diff --git a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/service/ContainerCustomsService.java b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/service/ContainerCustomsService.java
index e2fd3f213..f46221205 100644
--- a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/service/ContainerCustomsService.java
+++ b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/service/ContainerCustomsService.java
@@ -183,6 +183,7 @@ public class ContainerCustomsService {
         ContainerRow container = mapper.lockContainer(planId);
         if (container == null || !DECLARING.equals(container.status())) throw conflict("当前柜不在报关中");
         if (!Objects.equals(container.version(), request.expectedVersion())) throw concurrent();
+        if (mapper.taxRefundCount(container.loadingPlanId()) == 0) throw conflict("全买单柜无需发送客户回执给报关行");
         if (mapper.unconfirmedReceiptCount(container.id()) != 0) throw conflict("仍有报关行回执未完成客户确认");
         if (mapper.brokerSubmittedAt(container.id()) != null) throw conflict("当前柜已发送给报关行执行");
         if (mapper.submitToBroker(container.id(), container.version(), operatorId, operatorName) != 1) throw concurrent();