diff --git a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/controller/MerchantContainerCustomsController.java b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/controller/MerchantContainerCustomsController.java
index 93f3035fa..2b448a216 100644
--- a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/controller/MerchantContainerCustomsController.java
+++ b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/controller/MerchantContainerCustomsController.java
@@ -84,13 +84,20 @@ public class MerchantContainerCustomsController {
         return response(service.downloadSource(FirstlegScopeGuard.merchant(user),documentId,false));
     }
 
-    @GetMapping("/documents/{documentId}/completion/download")
+    @GetMapping("/documents/{documentId}/receipt/download")
     @PreAuthorize("hasAuthority('merchant:order:view')")
-    public ResponseEntity<byte[]> downloadCompletion(@AuthenticationPrincipal AuthenticatedUser user,
+    public ResponseEntity<byte[]> downloadReceipt(@AuthenticationPrincipal AuthenticatedUser user,
                                                       @PathVariable @Positive long documentId) {
         return response(service.downloadCompletion(FirstlegScopeGuard.merchant(user),documentId,false));
     }
 
+    @GetMapping("/documents/{documentId}/final/download")
+    @PreAuthorize("hasAuthority('merchant:order:view')")
+    public ResponseEntity<byte[]> downloadFinal(@AuthenticationPrincipal AuthenticatedUser user,
+                                                  @PathVariable @Positive long documentId) {
+        return response(service.downloadFinal(FirstlegScopeGuard.merchant(user),documentId,false));
+    }
+
     @PostMapping("/documents/{documentId}/receipt/confirm")
     @PreAuthorize("hasAuthority('merchant:order:edit')")
     public ApiResponse<ContainerView> confirmReceipt(@AuthenticationPrincipal AuthenticatedUser user,
diff --git a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/controller/PlatformContainerCustomsController.java b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/controller/PlatformContainerCustomsController.java
index 8ce46a403..f25e831be 100644
--- a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/controller/PlatformContainerCustomsController.java
+++ b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/controller/PlatformContainerCustomsController.java
@@ -44,7 +44,18 @@ public class PlatformContainerCustomsController {
         return ApiResponse.success(service.start(planId,user.userId(),user.username(),key,request));
     }
 
-    @PostMapping(value="/documents/{documentId}/completion/upload",consumes=MediaType.MULTIPART_FORM_DATA_VALUE)
+    @PostMapping("/{planId}/submit-to-broker")
+    @PreAuthorize("hasAuthority('platform:firstleg:customs:manage')")
+    @BusinessAudit(event="CUSTOMS_SUBMIT_TO_BROKER",resourceType="CUSTOMS_CONTAINER")
+    public ApiResponse<ContainerView> submitToBroker(@AuthenticationPrincipal AuthenticatedUser user,
+                                                      @PathVariable @Positive long planId,
+                                                      @RequestHeader("Idempotency-Key") String key,
+                                                      @Valid @RequestBody ActionRequest request) {
+        FirstlegScopeGuard.platform(user);
+        return ApiResponse.success(service.submitToBroker(planId,user.userId(),user.username(),key,request));
+    }
+
+    @PostMapping(value="/documents/{documentId}/receipt/upload",consumes=MediaType.MULTIPART_FORM_DATA_VALUE)
     @PreAuthorize("hasAuthority('platform:firstleg:customs:manage')")
     @BusinessAudit(event="CUSTOMS_COMPLETION_UPLOAD",resourceType="CUSTOMS_CUSTOMER_DOCUMENT")
     public ApiResponse<DocumentView> uploadCompletion(@AuthenticationPrincipal AuthenticatedUser user,
@@ -57,6 +68,18 @@ public class PlatformContainerCustomsController {
             expectedVersion,file));
     }
 
+    @PostMapping(value="/documents/{documentId}/final/upload",consumes=MediaType.MULTIPART_FORM_DATA_VALUE)
+    @PreAuthorize("hasAuthority('platform:firstleg:customs:manage')")
+    @BusinessAudit(event="CUSTOMS_FINAL_DOCUMENT_UPLOAD",resourceType="CUSTOMS_CUSTOMER_DOCUMENT")
+    public ApiResponse<DocumentView> uploadFinal(@AuthenticationPrincipal AuthenticatedUser user,
+                                                  @PathVariable @Positive long documentId,
+                                                  @RequestHeader("Idempotency-Key") String key,
+                                                  @RequestParam @Min(0) int expectedVersion,
+                                                  @RequestPart("file") MultipartFile file) {
+        FirstlegScopeGuard.platform(user);
+        return ApiResponse.success(service.uploadFinalDocument(documentId,user.userId(),user.username(),key,expectedVersion,file));
+    }
+
     @PostMapping("/{planId}/complete-all-buy")
     @PreAuthorize("hasAuthority('platform:firstleg:customs:manage')")
     @BusinessAudit(event="ALL_BUY_CONTAINER_CUSTOMS_COMPLETE",resourceType="CUSTOMS_CONTAINER")
@@ -84,6 +107,14 @@ public class PlatformContainerCustomsController {
         return response(service.downloadCompletion(0,documentId,true));
     }
 
+    @GetMapping("/documents/{documentId}/final/download")
+    @PreAuthorize("hasAuthority('platform:firstleg:customs:list')")
+    public ResponseEntity<byte[]> downloadFinal(@AuthenticationPrincipal AuthenticatedUser user,
+                                                  @PathVariable @Positive long documentId) {
+        FirstlegScopeGuard.platform(user);
+        return response(service.downloadFinal(0,documentId,true));
+    }
+
     private static ResponseEntity<byte[]> response(Download value) {
         return ResponseEntity.ok().cacheControl(CacheControl.noStore())
             .contentType(MediaType.parseMediaType(value.contentType()))
diff --git a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/dto/ContainerCustomsDtos.java b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/dto/ContainerCustomsDtos.java
index 509b9096e..1f388c41e 100644
--- a/firstleg/src/main/java/com/baiyue/firstleg/customs/container/dto/ContainerCustomsDtos.java
+++ b/firstleg/src/main/java/com/baiyue/firstleg/customs/container/dto/ContainerCustomsDtos.java
@@ -19,8 +19,8 @@ public final class ContainerCustomsDtos {
 
     public record DocumentView(long documentId, long tenantId, FileView source,
                                List<Long> inboundIds, List<String> inboundCodes,
-                               boolean frozen, FileView completion, String receiptStatus,
-                               String receiptRejectReason) {}
+                               boolean frozen, FileView receipt, String receiptStatus,
+                               String receiptRejectReason, FileView finalDocument) {}
 
     public record ContainerView(long aggregateId, long loadingPlanId, long containerBookingId,
                                 String planNo, String cabinetNo, String containerNo, String status, boolean hasActualCargo,
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 9d6cab745..5839894b1 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
@@ -20,6 +20,11 @@ public interface ContainerCustomsMapper {
         r.uploaded_by_name uploadedByName,r.uploaded_at uploadedAt,r.version version,
         r.customer_confirm_status customerConfirmStatus,r.customer_reject_reason customerRejectReason
         """;
+    String FINAL_COLUMNS = """
+        f.id id,f.source_document_id sourceDocumentId,f.file_id fileId,f.file_name fileName,
+        f.file_hash fileHash,f.content_type contentType,f.size_bytes sizeBytes,f.uploaded_by uploadedBy,
+        f.uploaded_by_name uploadedByName,f.uploaded_at uploadedAt,f.version version
+        """;
 
     @Select("""
         SELECT DISTINCT p.id loadingPlanId,p.plan_no planNo,p.container_booking_id containerBookingId,
@@ -102,6 +107,18 @@ public interface ContainerCustomsMapper {
     int start(@Param("id") long id,@Param("version") int version,@Param("operatorId") long operatorId,
               @Param("operatorName") String operatorName);
 
+    @Update("""
+        UPDATE fl_customs_container SET broker_submitted_at=CURRENT_TIMESTAMP(3),
+          broker_submitted_by=#{operatorId},broker_submitted_by_name=#{operatorName},
+          updated_at=CURRENT_TIMESTAMP(3),version=version+1
+        WHERE id=#{id} AND version=#{version} AND status='DECLARING' AND broker_submitted_at IS NULL
+        """)
+    int submitToBroker(@Param("id") long id,@Param("version") int version,@Param("operatorId") long operatorId,
+                       @Param("operatorName") String operatorName);
+
+    @Select("SELECT broker_submitted_at FROM fl_customs_container WHERE id=#{id}")
+    LocalDateTime brokerSubmittedAt(@Param("id") long id);
+
     @Update("""
         UPDATE fl_customs_container SET status='COMPLETED',completed_by=#{operatorId},completed_by_name=#{operatorName},
           completed_at=CURRENT_TIMESTAMP(3),updated_at=CURRENT_TIMESTAMP(3),version=version+1
@@ -268,6 +285,22 @@ public interface ContainerCustomsMapper {
                        @Param("status") String status,@Param("reason") String reason,
                        @Param("operatorId") long operatorId,@Param("operatorName") String operatorName);
 
+    @Select("""
+        SELECT COUNT(*) FROM fl_customs_customer_document d
+        JOIN fl_customs_completion_document r ON r.source_document_id=d.id
+        WHERE d.customs_container_id=#{containerId} AND d.status='ACTIVE'
+          AND r.customer_confirm_status='CONFIRMED'
+        """)
+    int confirmedReceiptCount(@Param("containerId") long containerId);
+
+    @Select("""
+        SELECT COUNT(*) FROM fl_customs_customer_document d
+        LEFT JOIN fl_customs_completion_document r ON r.source_document_id=d.id
+        WHERE d.customs_container_id=#{containerId} AND d.status='ACTIVE'
+          AND (r.id IS NULL OR r.customer_confirm_status<>'CONFIRMED')
+        """)
+    int unconfirmedReceiptCount(@Param("containerId") long containerId);
+
     @Select("""
         SELECT COUNT(*) FROM fl_customs_customer_document d
         JOIN fl_customs_completion_document r ON r.source_document_id=d.id
@@ -288,6 +321,40 @@ public interface ContainerCustomsMapper {
                                 @Param("contentType") String contentType,@Param("sizeBytes") long sizeBytes,
                                 @Param("operatorId") long operatorId,@Param("operatorName") String operatorName);
 
+    @Select("SELECT " + FINAL_COLUMNS + " FROM fl_customs_final_document f WHERE f.source_document_id=#{documentId}")
+    FinalRow finalDocument(@Param("documentId") long documentId);
+
+    @Select("SELECT " + FINAL_COLUMNS + " FROM fl_customs_final_document f WHERE f.source_document_id=#{documentId} FOR UPDATE")
+    FinalRow lockFinalDocument(@Param("documentId") long documentId);
+
+    @Insert("""
+        INSERT INTO fl_customs_final_document
+          (id,source_document_id,file_id,file_name,file_hash,content_type,size_bytes,uploaded_by,uploaded_by_name,
+           uploaded_at,version,created_at,updated_at)
+        VALUES(#{id},#{documentId},#{fileId},#{fileName},#{fileHash},#{contentType},#{sizeBytes},#{operatorId},#{operatorName},
+           CURRENT_TIMESTAMP(3),1,CURRENT_TIMESTAMP(3),CURRENT_TIMESTAMP(3))
+        """)
+    int insertFinal(@Param("id") long id,@Param("documentId") long documentId,@Param("fileId") long fileId,
+                    @Param("fileName") String fileName,@Param("fileHash") String fileHash,@Param("contentType") String contentType,
+                    @Param("sizeBytes") long sizeBytes,@Param("operatorId") long operatorId,@Param("operatorName") String operatorName);
+
+    @Update("""
+        UPDATE fl_customs_final_document SET file_id=#{fileId},file_name=#{fileName},file_hash=#{fileHash},
+          content_type=#{contentType},size_bytes=#{sizeBytes},uploaded_by=#{operatorId},uploaded_by_name=#{operatorName},
+          uploaded_at=CURRENT_TIMESTAMP(3),version=version+1,updated_at=CURRENT_TIMESTAMP(3)
+        WHERE id=#{id} AND version=#{version}
+        """)
+    int replaceFinal(@Param("id") long id,@Param("version") int version,@Param("fileId") long fileId,
+                     @Param("fileName") String fileName,@Param("fileHash") String fileHash,@Param("contentType") String contentType,
+                     @Param("sizeBytes") long sizeBytes,@Param("operatorId") long operatorId,@Param("operatorName") String operatorName);
+
+    @Select("""
+        SELECT COUNT(*) FROM fl_customs_customer_document d
+        LEFT JOIN fl_customs_final_document f ON f.source_document_id=d.id
+        WHERE d.customs_container_id=#{containerId} AND d.status='ACTIVE' AND f.id IS NULL
+        """)
+    int missingFinalCount(@Param("containerId") long containerId);
+
     @Insert("""
         INSERT INTO fl_customs_container_history
           (id,customs_container_id,action,from_status,to_status,remark,operator_id,operator_name,created_at)
@@ -382,6 +449,8 @@ public interface ContainerCustomsMapper {
     record CompletionRow(Long id,Long sourceDocumentId,Long fileId,String fileName,String fileHash,String contentType,
                          Long sizeBytes,Long uploadedBy,String uploadedByName,LocalDateTime uploadedAt,Integer version,
                          String customerConfirmStatus,String customerRejectReason) {}
+    record FinalRow(Long id,Long sourceDocumentId,Long fileId,String fileName,String fileHash,String contentType,
+                    Long sizeBytes,Long uploadedBy,String uploadedByName,LocalDateTime uploadedAt,Integer version) {}
     record CommandRow(Long id,Long actorId,String action,String idempotencyKey,String requestHash,String status,
                       Long resultId,LocalDateTime createdAt,LocalDateTime completedAt) {}
     record BuyExportRow(Long itemId,String planNo,String cabinetNo,String containerNo,String customerName,String orderNo,
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 5a40f339f..a334eaaac 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
@@ -33,6 +33,7 @@ public class ContainerCustomsService {
     public static final String DECLARING = "DECLARING";
     public static final String COMPLETED = "COMPLETED";
     private static final String SOURCE_FILE_TYPE = "LOADING_LIST_CUSTOMS_SOURCE";
+    private static final String RECEIPT_FILE_TYPE = "LOADING_LIST_CUSTOMS_RECEIPT";
     private static final String RESULT_FILE_TYPE = "LOADING_LIST_CUSTOMS_RESULT";
     private static final long MAX_FILE_BYTES = 50L * 1024 * 1024;
 
@@ -172,6 +173,24 @@ public class ContainerCustomsService {
         return platformView(planId);
     }
 
+    @Transactional
+    public ContainerView submitToBroker(long planId, long operatorId, String operatorName, String key, ActionRequest request) {
+        String action = "SUBMIT_CUSTOMS_TO_BROKER_" + planId;
+        if (!request.confirm()) throw bad("请确认已将客户确认结果发送给报关行");
+        String requestHash = hash(action, request.expectedVersion(), request.confirm(), request.remark());
+        CommandRow replay = claim(operatorId, action, key, requestHash);
+        if (replay != null) return platformView(planId);
+        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.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();
+        history(container, "SUBMIT_CUSTOMS_TO_BROKER", container.status(), container.status(), request.remark(), operatorId, operatorName);
+        completeCommand(operatorId, action, key, container.id());
+        return platformView(planId);
+    }
+
     @Transactional
     public DocumentView uploadCompletion(long documentId, long operatorId, String operatorName, String key,
                                          int expectedVersion, MultipartFile file) {
@@ -187,7 +206,7 @@ public class ContainerCustomsService {
             throw conflict("当前客户资料不在报关中冻结版本");
         }
         CompletionRow completion = mapper.lockCompletion(documentId);
-        CustomsFileClient.Metadata metadata = upload(source.tenantId(), RESULT_FILE_TYPE, Long.toString(container.loadingPlanId()), operatorId, file);
+        CustomsFileClient.Metadata metadata = upload(source.tenantId(), RECEIPT_FILE_TYPE, Long.toString(container.loadingPlanId()), operatorId, file);
         long completionId;
         int version;
         if (completion == null) {
@@ -227,12 +246,47 @@ public class ContainerCustomsService {
         if (mapper.confirmReceipt(documentId, tenantId, confirm ? "CONFIRMED" : "REJECTED",
             confirm ? null : trim(reason), operatorId, operatorName) != 1) throw conflict("回执状态已变化，请刷新后重试");
         if (confirm && mapper.pendingReceiptConfirmationCount(container.id()) == 0) {
-            completeContainer(container, operatorId, operatorName, "客户已确认全部报关行回执");
+            history(container, "ALL_CUSTOMS_RECEIPTS_CONFIRMED", container.status(), container.status(), "客户已确认全部报关行回执，待发送给报关行执行", operatorId, operatorName);
         }
         completeCommand(operatorId, action, key, documentId);
         return merchantViewForDocument(tenantId, source);
     }
 
+    @Transactional
+    public DocumentView uploadFinalDocument(long documentId, long operatorId, String operatorName, String key,
+                                            int expectedVersion, MultipartFile file) {
+        validateFile(file);
+        DocumentRow readable = requiredDocument(documentId);
+        String action = "UPLOAD_FINAL_CUSTOMS_DOCUMENT_" + documentId;
+        String requestHash = hash(action, expectedVersion, fileHash(file));
+        CommandRow replay = claim(operatorId, action, key, requestHash);
+        if (replay != null) return documentView(requiredDocument(documentId), false);
+        ContainerRow container = mapper.lockContainerById(readable.customsContainerId());
+        DocumentRow source = requiredDocumentLocked(documentId, null);
+        if (container == null || !DECLARING.equals(container.status()) || source.frozenAt() == null) {
+            throw conflict("当前客户资料不在报关中冻结版本");
+        }
+        if (mapper.brokerSubmittedAt(container.id()) == null) throw conflict("客户确认结果尚未发送给报关行");
+        CompletionRow receipt = mapper.lockCompletion(documentId);
+        if (receipt == null || !"CONFIRMED".equals(receipt.customerConfirmStatus())) throw conflict("该客户回执尚未确认");
+        FinalRow existing = mapper.lockFinalDocument(documentId);
+        CustomsFileClient.Metadata metadata = upload(source.tenantId(), RESULT_FILE_TYPE, Long.toString(container.loadingPlanId()), operatorId, file);
+        long finalId;
+        int version;
+        if (existing == null) {
+            if (expectedVersion != 0) throw concurrent();
+            finalId = IdWorker.getId(); version = 1;
+            mapper.insertFinal(finalId, documentId, metadata.fileId(), metadata.fileName(), metadata.sha256(), metadata.contentType(), size(metadata), operatorId, operatorName);
+        } else {
+            finalId = existing.id(); version = existing.version() + 1;
+            if (mapper.replaceFinal(existing.id(), expectedVersion, metadata.fileId(), metadata.fileName(), metadata.sha256(), metadata.contentType(), size(metadata), operatorId, operatorName) != 1) throw concurrent();
+        }
+        history(container, "UPLOAD_FINAL_CUSTOMS_DOCUMENT", container.status(), container.status(), "真实报关完税文件已上传", operatorId, operatorName);
+        if (mapper.missingFinalCount(container.id()) == 0) completeContainer(container, operatorId, operatorName, "全部真实报关完税文件已上传");
+        completeCommand(operatorId, action, key, finalId);
+        return documentView(requiredDocument(documentId), false);
+    }
+
     @Transactional
     public ContainerView completeAllBuy(long planId, long operatorId, String operatorName, String key, ActionRequest request) {
         String action = "COMPLETE_ALL_BUY_CUSTOMS_" + planId;
@@ -261,12 +315,23 @@ public class ContainerCustomsService {
     public Download downloadCompletion(long tenantId, long documentId, boolean platform) {
         DocumentRow source = requiredDocument(documentId);
         ContainerRow container = mapper.containerById(source.customsContainerId());
-        if (!platform && (source.tenantId() != tenantId || container == null || !COMPLETED.equals(container.status()))) {
-            throw notFound("报关完成文件不存在");
+        if (!platform && (source.tenantId() != tenantId || container == null || !Set.of(DECLARING, COMPLETED).contains(container.status()))) {
+            throw notFound("报关行回执不存在");
         }
         CompletionRow completion = mapper.completion(documentId);
-        if (completion == null) throw notFound("报关完成文件不存在");
-        return download(source.tenantId(), RESULT_FILE_TYPE, Long.toString(container.loadingPlanId()), completion.fileId(), completion.fileName());
+        if (completion == null) throw notFound("报关行回执不存在");
+        return download(source.tenantId(), RECEIPT_FILE_TYPE, Long.toString(container.loadingPlanId()), completion.fileId(), completion.fileName());
+    }
+
+    public Download downloadFinal(long tenantId, long documentId, boolean platform) {
+        DocumentRow source = requiredDocument(documentId);
+        ContainerRow container = mapper.containerById(source.customsContainerId());
+        if (!platform && (source.tenantId() != tenantId || container == null || !COMPLETED.equals(container.status()))) {
+            throw notFound("报关完税文件不存在");
+        }
+        FinalRow finalDocument = mapper.finalDocument(documentId);
+        if (finalDocument == null) throw notFound("报关完税文件不存在");
+        return download(source.tenantId(), RESULT_FILE_TYPE, Long.toString(container.loadingPlanId()), finalDocument.fileId(), finalDocument.fileName());
     }
 
     private ContainerRow ensure(long planId) {
@@ -367,12 +432,14 @@ public class ContainerCustomsService {
     private DocumentView documentView(DocumentRow source, boolean merchant) {
         List<ScopeRow> scopes = source.frozenAt() == null ? mapper.scopes(source.id()) : mapper.frozenScopes(source.id());
         CompletionRow completion = mapper.completion(source.id());
+        FinalRow finalDocument = mapper.finalDocument(source.id());
         ContainerRow container = mapper.containerById(source.customsContainerId());
         FileView result = completion == null ? null : file(completion);
         return new DocumentView(source.id(), source.tenantId(), file(source), scopes.stream().map(ScopeRow::inboundId).toList(),
             scopes.stream().map(ScopeRow::inboundCode).toList(), source.frozenAt() != null, result,
             completion == null ? null : completion.customerConfirmStatus(),
-            completion == null ? null : completion.customerRejectReason());
+            completion == null ? null : completion.customerRejectReason(),
+            finalDocument == null ? null : file(finalDocument));
     }
 
     private void completeContainer(ContainerRow container, long operatorId, String operatorName, String remark) {
@@ -444,6 +511,7 @@ public class ContainerCustomsService {
 
     private static FileView file(DocumentRow row) { return new FileView(row.fileId(),row.fileName(),row.fileHash(),row.contentType(),row.sizeBytes(),row.version(),row.uploadedAt()); }
     private static FileView file(CompletionRow row) { return new FileView(row.fileId(),row.fileName(),row.fileHash(),row.contentType(),row.sizeBytes(),row.version(),row.uploadedAt()); }
+    private static FileView file(FinalRow row) { return new FileView(row.fileId(),row.fileName(),row.fileHash(),row.contentType(),row.sizeBytes(),row.version(),row.uploadedAt()); }
     private static long size(CustomsFileClient.Metadata value) { return value.sizeBytes() == null ? 0 : value.sizeBytes(); }
     private static void validateFile(MultipartFile file) { if (file == null || file.isEmpty()) throw bad("请选择文件"); if (file.getSize() > MAX_FILE_BYTES) throw bad("单文件不能超过50MB"); }
     private static String fileHash(MultipartFile file) { try (InputStream input=file.getInputStream()) { return HexFormat.of().formatHex(MessageDigest.getInstance("SHA-256").digest(input.readAllBytes())); } catch(Exception ex){ throw bad("无法读取上传文件"); } }
diff --git a/firstleg/src/main/resources/db/phase3-container-customs-schema.sql b/firstleg/src/main/resources/db/phase3-container-customs-schema.sql
index 3d2982d05..92ea78873 100644
--- a/firstleg/src/main/resources/db/phase3-container-customs-schema.sql
+++ b/firstleg/src/main/resources/db/phase3-container-customs-schema.sql
@@ -12,6 +12,9 @@ CREATE TABLE IF NOT EXISTS fl_customs_container (
   completed_by BIGINT UNSIGNED NULL COMMENT '完成报关操作人ID',
   completed_by_name VARCHAR(64) NULL COMMENT '完成报关操作人名称快照',
   completed_at DATETIME(3) NULL COMMENT '报关完成时间',
+  broker_submitted_by BIGINT UNSIGNED NULL COMMENT '已将客户确认结果发送给报关行的操作人ID',
+  broker_submitted_by_name VARCHAR(64) NULL COMMENT '发送报关行操作人名称快照',
+  broker_submitted_at DATETIME(3) NULL COMMENT '发送报关行执行时间',
   created_at DATETIME(3) NOT NULL DEFAULT CURRENT_TIMESTAMP(3) COMMENT '聚合创建时间',
   updated_at DATETIME(3) NOT NULL DEFAULT CURRENT_TIMESTAMP(3) ON UPDATE CURRENT_TIMESTAMP(3) COMMENT '聚合更新时间',
   version INT UNSIGNED NOT NULL DEFAULT 0 COMMENT '乐观锁版本号',
@@ -93,10 +96,10 @@ CREATE TABLE IF NOT EXISTS fl_customs_frozen_document_inbound (
 ) ENGINE=InnoDB COMMENT='开始报关时冻结的客户资料覆盖范围';
 
 CREATE TABLE IF NOT EXISTS fl_customs_completion_document (
-  id BIGINT UNSIGNED NOT NULL COMMENT '报关完成文件ID',
+  id BIGINT UNSIGNED NOT NULL COMMENT '报关行回执文件ID',
   source_document_id BIGINT UNSIGNED NOT NULL COMMENT '一份冻结客户资料严格对应一份完成文件逻辑根',
   file_id BIGINT UNSIGNED NOT NULL COMMENT 'File服务文件ID',
-  file_name VARCHAR(255) NOT NULL COMMENT '完成文件名称快照',
+  file_name VARCHAR(255) NOT NULL COMMENT '回执文件名称快照',
   file_hash CHAR(64) NOT NULL COMMENT '完成文件SHA-256摘要',
   content_type VARCHAR(128) NULL COMMENT '完成文件媒体类型',
   size_bytes BIGINT UNSIGNED NOT NULL COMMENT '完成文件大小（字节）',
@@ -114,7 +117,7 @@ CREATE TABLE IF NOT EXISTS fl_customs_completion_document (
   PRIMARY KEY(id),
   UNIQUE KEY uk_customs_completion_source(source_document_id),
   CONSTRAINT fk_customs_completion_source FOREIGN KEY(source_document_id) REFERENCES fl_customs_customer_document(id)
-) ENGINE=InnoDB COMMENT='报关完成文件当前版本';
+) ENGINE=InnoDB COMMENT='报关行回执当前版本';
 
 CREATE TABLE IF NOT EXISTS fl_customs_completion_document_version (
   id BIGINT UNSIGNED NOT NULL COMMENT '完成文件版本记录ID',
@@ -133,6 +136,25 @@ CREATE TABLE IF NOT EXISTS fl_customs_completion_document_version (
   CONSTRAINT fk_customs_completion_version FOREIGN KEY(completion_document_id) REFERENCES fl_customs_completion_document(id)
 ) ENGINE=InnoDB COMMENT='报关完成文件不可变覆盖版本';
 
+CREATE TABLE IF NOT EXISTS fl_customs_final_document (
+  id BIGINT UNSIGNED NOT NULL COMMENT '真实报关完税文件ID',
+  source_document_id BIGINT UNSIGNED NOT NULL COMMENT '对应冻结客户资料ID',
+  file_id BIGINT UNSIGNED NOT NULL COMMENT 'File服务文件ID',
+  file_name VARCHAR(255) NOT NULL COMMENT '真实报关完税文件名称快照',
+  file_hash CHAR(64) NOT NULL COMMENT '真实报关完税文件SHA-256摘要',
+  content_type VARCHAR(128) NULL COMMENT '真实报关完税文件媒体类型',
+  size_bytes BIGINT UNSIGNED NOT NULL COMMENT '真实报关完税文件大小（字节）',
+  uploaded_by BIGINT UNSIGNED NOT NULL COMMENT '上传操作人ID',
+  uploaded_by_name VARCHAR(64) NULL COMMENT '上传操作人名称快照',
+  uploaded_at DATETIME(3) NOT NULL COMMENT '上传时间',
+  version INT UNSIGNED NOT NULL DEFAULT 1 COMMENT '完税文件版本号',
+  created_at DATETIME(3) NOT NULL DEFAULT CURRENT_TIMESTAMP(3) COMMENT '创建时间',
+  updated_at DATETIME(3) NOT NULL DEFAULT CURRENT_TIMESTAMP(3) ON UPDATE CURRENT_TIMESTAMP(3) COMMENT '更新时间',
+  PRIMARY KEY(id),
+  UNIQUE KEY uk_customs_final_source(source_document_id),
+  CONSTRAINT fk_customs_final_source FOREIGN KEY(source_document_id) REFERENCES fl_customs_customer_document(id)
+) ENGINE=InnoDB COMMENT='真实报关完税文件当前版本';
+
 CREATE TABLE IF NOT EXISTS fl_customs_container_history (
   id BIGINT UNSIGNED NOT NULL COMMENT '报关历史记录ID',
   customs_container_id BIGINT UNSIGNED NOT NULL COMMENT '所属整柜报关聚合ID',
diff --git a/firstleg/src/main/resources/openapi/customs-v1.yaml b/firstleg/src/main/resources/openapi/customs-v1.yaml
index f1c36d611..7175f95d3 100644
--- a/firstleg/src/main/resources/openapi/customs-v1.yaml
+++ b/firstleg/src/main/resources/openapi/customs-v1.yaml
@@ -21,10 +21,17 @@ paths:
       parameters: [{$ref: '#/components/parameters/PlanId'}, {$ref: '#/components/parameters/IdempotencyKey'}]
       requestBody: {$ref: '#/components/requestBodies/ActionBody'}
       responses: {'200': {$ref: '#/components/responses/ContainerResponse'}}
-  /api/platform/v1/customs/loading-plans/documents/{documentId}/completion/upload:
+  /api/platform/v1/customs/loading-plans/{planId}/submit-to-broker:
     post:
-      summary: 上传或覆盖冻结客户资料的一对一完成文件
-      description: 报关行回执按冻结客户资料一对一保存；上传后等待对应客户确认或打回，不自动完成整柜报关。
+      summary: 将客户确认回执发送给报关行执行
+      x-permission: platform:firstleg:customs:manage
+      parameters: [{$ref: '#/components/parameters/PlanId'}, {$ref: '#/components/parameters/IdempotencyKey'}]
+      requestBody: {$ref: '#/components/requestBodies/ActionBody'}
+      responses: {'200': {$ref: '#/components/responses/ContainerResponse'}}
+  /api/platform/v1/customs/loading-plans/documents/{documentId}/receipt/upload:
+    post:
+      summary: 上传或覆盖冻结客户资料的一对一报关行回执
+      description: 报关行回执按冻结客户资料一对一保存；上传后等待对应客户确认或打回。
       x-permission: platform:firstleg:customs:manage
       parameters:
         - {$ref: '#/components/parameters/DocumentId'}
@@ -38,9 +45,22 @@ paths:
       x-permission: platform:firstleg:customs:list
       parameters: [{$ref: '#/components/parameters/DocumentId'}]
       responses: {'200': {$ref: '#/components/responses/BinaryResponse'}}
-  /api/platform/v1/customs/loading-plans/documents/{documentId}/completion/download:
+  /api/platform/v1/customs/loading-plans/documents/{documentId}/receipt/download:
     get:
-      summary: 平台下载报关完成文件
+      summary: 平台下载报关行回执
+      x-permission: platform:firstleg:customs:list
+      parameters: [{$ref: '#/components/parameters/DocumentId'}]
+      responses: {'200': {$ref: '#/components/responses/BinaryResponse'}}
+  /api/platform/v1/customs/loading-plans/documents/{documentId}/final/upload:
+    post:
+      summary: 上传真实报关完税文件
+      x-permission: platform:firstleg:customs:manage
+      parameters: [{$ref: '#/components/parameters/DocumentId'}, {$ref: '#/components/parameters/IdempotencyKey'}, {name: expectedVersion, in: query, required: true, schema: {type: integer, minimum: 0}}]
+      requestBody: {$ref: '#/components/requestBodies/FileBody'}
+      responses: {'200': {$ref: '#/components/responses/DocumentResponse'}}
+  /api/platform/v1/customs/loading-plans/documents/{documentId}/final/download:
+    get:
+      summary: 平台下载真实报关完税文件
       x-permission: platform:firstleg:customs:list
       parameters: [{$ref: '#/components/parameters/DocumentId'}]
       responses: {'200': {$ref: '#/components/responses/BinaryResponse'}}
@@ -93,9 +113,15 @@ paths:
       x-permission: merchant:order:view
       parameters: [{$ref: '#/components/parameters/DocumentId'}]
       responses: {'200': {$ref: '#/components/responses/BinaryResponse'}}
-  /api/merchant/v1/customs/documents/{documentId}/completion/download:
+  /api/merchant/v1/customs/documents/{documentId}/receipt/download:
     get:
-      summary: 整柜完成后客户下载对应完成文件
+      summary: 客户下载报关行回执
+      x-permission: merchant:order:view
+      parameters: [{$ref: '#/components/parameters/DocumentId'}]
+      responses: {'200': {$ref: '#/components/responses/BinaryResponse'}}
+  /api/merchant/v1/customs/documents/{documentId}/final/download:
+    get:
+      summary: 整柜完成后客户下载真实报关完税文件
       x-permission: merchant:order:view
       parameters: [{$ref: '#/components/parameters/DocumentId'}]
       responses: {'200': {$ref: '#/components/responses/BinaryResponse'}}
@@ -142,7 +168,7 @@ components:
     ScopeRequest: {type: object, required: [inboundIds, expectedVersion], additionalProperties: false, properties: {inboundIds: {type: array, minItems: 1, maxItems: 200, items: {$ref: '#/components/schemas/LongId'}}, expectedVersion: {type: integer, minimum: 1}}}
     FileView: {type: object, required: [fileId, fileName, fileHash, sizeBytes, version, uploadedAt], properties: {fileId: {$ref: '#/components/schemas/LongId'}, fileName: {type: string}, fileHash: {type: string}, contentType: {type: string, nullable: true}, sizeBytes: {type: integer, format: int64}, version: {type: integer}, uploadedAt: {type: string, format: date-time}}}
     InboundView: {type: object, required: [inboundId, orderId, orderNo, inboundCode, tenantId, customerName, taxMode, covered], properties: {inboundId: {$ref: '#/components/schemas/LongId'}, orderId: {$ref: '#/components/schemas/LongId'}, orderNo: {type: string}, inboundCode: {type: string}, tenantId: {$ref: '#/components/schemas/LongId'}, customerName: {type: string}, taxMode: {type: string, enum: [TAX_REFUND, BUY_DECLARATION]}, covered: {type: boolean}}}
-    DocumentView: {type: object, required: [documentId, tenantId, source, inboundIds, inboundCodes, frozen], properties: {documentId: {$ref: '#/components/schemas/LongId'}, tenantId: {$ref: '#/components/schemas/LongId'}, source: {$ref: '#/components/schemas/FileView'}, inboundIds: {type: array, items: {$ref: '#/components/schemas/LongId'}}, inboundCodes: {type: array, items: {type: string}}, frozen: {type: boolean}, completion: {allOf: [{$ref: '#/components/schemas/FileView'}], nullable: true, description: 退税报关行回执文件}, receiptStatus: {type: string, enum: [PENDING, CONFIRMED, REJECTED], nullable: true}, receiptRejectReason: {type: string, nullable: true}}}
+    DocumentView: {type: object, required: [documentId, tenantId, source, inboundIds, inboundCodes, frozen], properties: {documentId: {$ref: '#/components/schemas/LongId'}, tenantId: {$ref: '#/components/schemas/LongId'}, source: {$ref: '#/components/schemas/FileView'}, inboundIds: {type: array, items: {$ref: '#/components/schemas/LongId'}}, inboundCodes: {type: array, items: {type: string}}, frozen: {type: boolean}, receipt: {allOf: [{$ref: '#/components/schemas/FileView'}], nullable: true, description: 报关行回执文件}, receiptStatus: {type: string, enum: [PENDING, CONFIRMED, REJECTED], nullable: true}, receiptRejectReason: {type: string, nullable: true}, finalDocument: {allOf: [{$ref: '#/components/schemas/FileView'}], nullable: true, description: 真实报关完税文件}}}
     ContainerView: {type: object, required: [aggregateId, loadingPlanId, containerBookingId, status, hasActualCargo, version, taxRefundCount, coveredTaxRefundCount, actualBoxCount, inbounds, documents], properties: {aggregateId: {$ref: '#/components/schemas/LongId'}, loadingPlanId: {$ref: '#/components/schemas/LongId'}, containerBookingId: {$ref: '#/components/schemas/LongId'}, planNo: {type: string}, cabinetNo: {type: string}, containerNo: {type: string, nullable: true}, status: {type: string, enum: [WAITING_CUSTOMER_DOCUMENTS, READY_TO_START, DECLARING, COMPLETED]}, hasActualCargo: {type: boolean, description: 当前完成装柜计划是否仍有实际装柜货物；false时查询成功返回空明细且无需发起报关}, merchantStatus: {type: string, enum: [WAITING_UPLOAD, DOCUMENT_UPLOADED, DECLARING, CUSTOMS_COMPLETED], nullable: true}, version: {type: integer}, taxRefundCount: {type: integer}, coveredTaxRefundCount: {type: integer}, actualBoxCount: {type: integer, format: int64, minimum: 0, description: 当前视角可见的实际装箱数；部分装柜只展示该数量，线下处理后续}, inbounds: {type: array, items: {$ref: '#/components/schemas/InboundView'}}, documents: {type: array, items: {$ref: '#/components/schemas/DocumentView'}}, startedAt: {type: string, format: date-time, nullable: true}, completedAt: {type: string, format: date-time, nullable: true}}}
     ExportBatchRequest: {type: object, required: [taskId, tenantId, appCode, requestedBy, dispatchVersion, parameters, limit], properties: {taskId: {type: string}, tenantId: {type: string, enum: ['0']}, appCode: {type: string, enum: [PLATFORM]}, requestedBy: {type: string}, dispatchVersion: {type: integer}, parameters: {type: object, required: [loadingPlanId], additionalProperties: false, properties: {loadingPlanId: {type: string}}}, cursor: {type: string, nullable: true}, snapshotToken: {type: string, nullable: true}, limit: {type: integer, minimum: 1, maximum: 500}}}
     ExportBatchEnvelope: {allOf: [{$ref: '#/components/schemas/ApiEnvelope'}, {type: object, properties: {data: {type: object, properties: {schemaVersion: {type: integer}, schemaHash: {type: string}, snapshotToken: {type: string}, columns: {type: array, items: {type: object}}, rows: {type: array, items: {type: object}}, nextCursor: {type: string}, hasMore: {type: boolean}, totalRows: {type: integer, format: int64, nullable: true}}}}}]}
diff --git a/firstleg/src/test/java/com/baiyue/firstleg/customs/container/ContainerCustomsServiceTest.java b/firstleg/src/test/java/com/baiyue/firstleg/customs/container/ContainerCustomsServiceTest.java
index 84c73bbbb..6df5f6cba 100644
--- a/firstleg/src/test/java/com/baiyue/firstleg/customs/container/ContainerCustomsServiceTest.java
+++ b/firstleg/src/test/java/com/baiyue/firstleg/customs/container/ContainerCustomsServiceTest.java
@@ -248,9 +248,9 @@ class ContainerCustomsServiceTest {
         when(mapper.claimCommand(anyLong(),eq(5L),eq("UPLOAD_COMPLETION_1"),eq("k"),anyString())).thenReturn(1);
         when(mapper.document(1L)).thenReturn(source);when(mapper.lockContainerById(2L)).thenReturn(container);
         when(mapper.lockDocument(1L)).thenReturn(source);when(mapper.lockCompletion(1L)).thenReturn(null);
-        when(files.upload(any(),eq(5L),eq(7L),eq("LOADING_LIST_CUSTOMS_RESULT"),eq("9"),any()))
+        when(files.upload(any(),eq(5L),eq(7L),eq("LOADING_LIST_CUSTOMS_RECEIPT"),eq("9"),any()))
             .thenReturn(com.baiyue.common.core.api.ApiResponse.success(new CustomsFileClient.Metadata(99L,7L,
-                "LOADING_LIST_CUSTOMS_RESULT","9","result.bin","b".repeat(64),"application/octet-stream",1L)));
+                "LOADING_LIST_CUSTOMS_RECEIPT","9","result.bin","b".repeat(64),"application/octet-stream",1L)));
         when(mapper.insertCompletion(anyLong(),eq(1L),eq(99L),anyString(),anyString(),anyString(),eq(1L),eq(5L),eq("admin"))).thenReturn(1);
         when(mapper.insertCompletionVersion(anyLong(),anyLong(),eq(1),eq(99L),anyString(),anyString(),anyString(),eq(1L),eq(5L),eq("admin"))).thenReturn(1);
         when(mapper.frozenScopes(1L)).thenReturn(List.of(new ContainerCustomsMapper.ScopeRow(1L,11L,21L,"I")));
@@ -259,7 +259,7 @@ class ContainerCustomsServiceTest {
         var file=new MockMultipartFile("file","result.bin","application/octet-stream",new byte[]{1});
         var result=service.uploadCompletion(1L,5L,"admin","k",0,file);
         assertThat(result).isNotNull();
-        verify(files).upload(any(),eq(5L),eq(7L),eq("LOADING_LIST_CUSTOMS_RESULT"),eq("9"),same(file));
+        verify(files).upload(any(),eq(5L),eq(7L),eq("LOADING_LIST_CUSTOMS_RECEIPT"),eq("9"),same(file));
         verify(mapper,never()).complete(anyLong(),anyInt(),anyLong(),anyString());
     }
 
@@ -282,7 +282,7 @@ class ContainerCustomsServiceTest {
         var commandState=new AtomicReference<ContainerCustomsMapper.CommandRow>();
         var file=new MockMultipartFile("file","result.pdf","application/pdf",new byte[]{1});
         var changedFile=new MockMultipartFile("file","result.pdf","application/pdf",new byte[]{2});
-        var metadata=new CustomsFileClient.Metadata(99L,7L,"LOADING_LIST_CUSTOMS_RESULT","9","result.pdf",
+        var metadata=new CustomsFileClient.Metadata(99L,7L,"LOADING_LIST_CUSTOMS_RECEIPT","9","result.pdf",
             "b".repeat(64),"application/pdf",1L);
         when(mapper.document(1L)).thenReturn(source);
         when(mapper.claimCommand(anyLong(),eq(5L),eq("UPLOAD_COMPLETION_1"),eq("completion-key"),anyString()))
@@ -296,7 +296,7 @@ class ContainerCustomsServiceTest {
         when(mapper.lockContainerById(2L)).thenAnswer(invocation->containerState.get());
         when(mapper.lockDocument(1L)).thenReturn(source);
         when(mapper.lockCompletion(1L)).thenAnswer(invocation->completionState.get());
-        when(files.upload(any(),eq(5L),eq(7L),eq("LOADING_LIST_CUSTOMS_RESULT"),eq("9"),same(file)))
+        when(files.upload(any(),eq(5L),eq(7L),eq("LOADING_LIST_CUSTOMS_RECEIPT"),eq("9"),same(file)))
             .thenReturn(com.baiyue.common.core.api.ApiResponse.success(metadata));
         when(mapper.insertCompletion(anyLong(),eq(1L),eq(99L),eq("result.pdf"),eq("b".repeat(64)),
             eq("application/pdf"),eq(1L),eq(5L),eq("admin"))).thenAnswer(invocation->{
@@ -319,12 +319,12 @@ class ContainerCustomsServiceTest {
         var first=service.uploadCompletion(1L,5L,"admin","completion-key",0,file);
         var replay=service.uploadCompletion(1L,5L,"admin","completion-key",0,file);
 
-        assertThat(first.completion().fileId()).isEqualTo(99L);
-        assertThat(replay.completion().fileId()).isEqualTo(99L);
+        assertThat(first.receipt().fileId()).isEqualTo(99L);
+        assertThat(replay.receipt().fileId()).isEqualTo(99L);
         assertThatThrownBy(()->service.uploadCompletion(1L,5L,"admin","completion-key",0,changedFile))
             .isInstanceOfSatisfying(BizException.class,
                 error->assertThat(error.getResultCode()).isEqualTo(ResultCode.CONFLICT));
-        verify(files,times(1)).upload(any(),eq(5L),eq(7L),eq("LOADING_LIST_CUSTOMS_RESULT"),eq("9"),same(file));
+        verify(files,times(1)).upload(any(),eq(5L),eq(7L),eq("LOADING_LIST_CUSTOMS_RECEIPT"),eq("9"),same(file));
         verify(mapper,times(1)).lockContainerById(2L);
         verify(mapper,times(1)).insertCompletion(anyLong(),eq(1L),eq(99L),anyString(),anyString(),anyString(),
             eq(1L),eq(5L),eq("admin"));
@@ -335,7 +335,7 @@ class ContainerCustomsServiceTest {
         var source=document(1L);when(mapper.document(1L)).thenReturn(source);
         when(mapper.containerById(2L)).thenReturn(container(ContainerCustomsService.DECLARING,3));
         assertThatThrownBy(()->service.downloadCompletion(7L,1L,false)).isInstanceOf(BizException.class)
-            .hasMessageContaining("完成文件不存在");
+            .hasMessageContaining("报关行回执不存在");
         verifyNoInteractions(files);
     }
 
diff --git a/scripts/README.md b/scripts/README.md
index 07dcb4b5b..7e44caf20 100644
--- a/scripts/README.md
+++ b/scripts/README.md
@@ -4,6 +4,8 @@
 
 `db/recent-schema-incremental-20260923.sql`：汇总 2026-09-21 至 2026-09-22 的近期结构变更，依次显式指向 `baiyue_iam`、`baiyue_firstleg`、`baiyue_lastleg`、`baiyue_lastlag_warehouse`；补齐国内 PDA 作业仓字段及索引、人工 FBA 报价可空字段、墨家 SKU 测量字段、换标申请普通索引和 A0 共享溢出位字段。所有字段和索引变更均经 `information_schema` 判断，可重复执行；不创建数据库、不含凭据、权限种子或业务状态修正，末尾输出逐库 `READY/CHECK_REQUIRED`。由操作者选择并确认目标连接后执行，任一 DDL 报错立即停止。
 
+`db/customs-two-file-incremental-20260926.sql`：报关两文件流程增量结构，保留报关行回执与新增真实报关完税文件，补充“已发送给报关行执行”的操作人和时间；仅新增结构，可重复执行，不修改业务数据。
+
 `local-return-relabel-acceptance.mjs` 的 `LOCAL_RETURN_VERIFY_REMAINING=true` 专项新建3件退货，先换1件并客户确认，再对同一退货单剩余2件中的1件新建第二申请，验证同键重放、第二轮完工后剩余1件；不执行出库，报告 scope 为 `REMAINING_RETURN_RELABEL`，不代表出库验收通过。仍保留单据、使用正式API和合成照片，默认单票模式不变。
 
 `local-return-relabel-outbound.mjs`：仅本机网关，读取显式 `LOCAL_RETURN_SOURCE` 单票报告，为其中同客户、同仓、已完成换标的唯一一件可用库存执行平台创建出库、原键重放、PDA拣货及完成。沿用平台账号环境参数，报告默认 `reports/local-return-relabel-outbound-<marker>.json` 或 `--output`；创建临时PDA并finally停用，不改客户权限。平台库存核验不替代源报告的客户读权限失败。会推进库存与出库状态，保留单据及报告；失败后按已保存单号核查，不自动清理，不可对已出库库存盲目重跑。
diff --git a/scripts/admin-test-env-modules/container-customs-acceptance-matrix.mjs b/scripts/admin-test-env-modules/container-customs-acceptance-matrix.mjs
index 7d49e220d..d44cff54d 100644
--- a/scripts/admin-test-env-modules/container-customs-acceptance-matrix.mjs
+++ b/scripts/admin-test-env-modules/container-customs-acceptance-matrix.mjs
@@ -17,10 +17,14 @@ export const REQUIRED_ROUTE_OPERATIONS = Object.freeze([
   'merchantDeleteDocument',
   'merchantConfirmReceipt',
   'platformStart',
-  'platformUploadCompletion',
+  'platformUploadReceipt',
+  'platformSubmitToBroker',
+  'platformUploadFinal',
   'platformComplete',
-  'platformDownload',
-  'merchantDownload',
+  'platformDownloadReceipt',
+  'platformDownloadFinal',
+  'merchantDownloadReceipt',
+  'merchantDownloadFinal',
   'outboundState',
   'satisfyOutboundPrerequisites',
 ])
@@ -29,7 +33,7 @@ export const CONTAINER_CUSTOMS_MATRIX = Object.freeze([
   { priority: 'P0', fixture: 'ALL_BUY_DECLARATION', scenario: 'LOADED详情与买单XLSX', expected: 'XLSX只含柜内买单实装行，下载窗口可用' },
   { priority: 'P0', fixture: 'ALL_BUY_DECLARATION', scenario: '开始与完成', expected: 'READY_TO_START→DECLARING→COMPLETED，重放返回同一结果' },
   { priority: 'P0', fixture: 'ALL_TAX_REFUND', scenario: '客户多对多资料', expected: '上传、覆盖、改关联、删除均保留版本与客户范围' },
-  { priority: 'P0', fixture: 'ALL_TAX_REFUND', scenario: '冻结、回执确认与逐份完成文件', expected: '开始冻结来源文件和关联；最后一份平台回执上传后由客户确认整份回执，才允许整柜完成' },
+  { priority: 'P0', fixture: 'ALL_TAX_REFUND', scenario: '冻结、回执确认、报关行执行与完税文件', expected: '开始冻结来源文件和关联；上传回执、客户确认、发送报关行执行，最后上传真实报关完税文件才允许整柜完成' },
   { priority: 'P0', fixture: 'MIXED', scenario: '买单与退税混合', expected: '买单行进入XLSX，退税票逐票被资料覆盖，整柜统一开始/完成' },
   { priority: 'P0', fixture: 'ALL_TAX_REFUND', scenario: '缺资料禁止开始', expected: 'A0409且聚合、文件、关联、历史零漂移' },
   { priority: 'P0', fixture: 'MIXED', scenario: '自动离仓失败恢复', expected: '报关COMPLETED不回滚；待条件满足后后台重试并单次离仓' },
@@ -91,6 +95,7 @@ export const READ_ONLY_DB_EVIDENCE = Object.freeze([
   'fl_customs_frozen_document_inbound',
   'fl_customs_completion_document',
   'fl_customs_completion_document_version',
+  'fl_customs_final_document',
   'fl_customs_command',
   'fl_customs_container_history',
   'fl_outbound_dispatch',
diff --git a/scripts/admin-test-env-modules/phase3-container-customs-fixture.mjs b/scripts/admin-test-env-modules/phase3-container-customs-fixture.mjs
index 3df5cc060..8b3bda756 100644
--- a/scripts/admin-test-env-modules/phase3-container-customs-fixture.mjs
+++ b/scripts/admin-test-env-modules/phase3-container-customs-fixture.mjs
@@ -88,16 +88,27 @@ function routes(context, merchantToken) {
     platformStart: (ctx, fixture, request, idempotencyKey) => ctx.request('POST',
       `${PLATFORM}/${encodeURIComponent(id(fixture.loadingPlanId))}/start`, request, ctx.token,
       { 'Idempotency-Key': idempotencyKey }),
-    platformUploadCompletion: (ctx, fixture, request, idempotencyKey) => multipart(
-      `${PLATFORM}/documents/${encodeURIComponent(id(request.documentId))}/completion/upload?expectedVersion=${Number(request.expectedVersion)}&finalConfirmation=${request.finalConfirmation === true}`,
+    platformUploadReceipt: (ctx, fixture, request, idempotencyKey) => multipart(
+      `${PLATFORM}/documents/${encodeURIComponent(id(request.documentId))}/receipt/upload?expectedVersion=${Number(request.expectedVersion)}`,
       {}, request, ctx.token, idempotencyKey),
+    platformSubmitToBroker: (ctx, fixture, request, idempotencyKey) => ctx.request('POST',
+      `${PLATFORM}/${encodeURIComponent(id(fixture.loadingPlanId))}/submit-to-broker`, request, ctx.token,
+      { 'Idempotency-Key': idempotencyKey }),
     platformComplete: (ctx, fixture, request, idempotencyKey) => ctx.request('POST',
       `${PLATFORM}/${encodeURIComponent(id(fixture.loadingPlanId))}/complete-all-buy`, request, ctx.token,
       { 'Idempotency-Key': idempotencyKey }),
-    platformDownload: (ctx, fixture, request) => binary('GET',
-      `${PLATFORM}/documents/${encodeURIComponent(id(request.documentId))}/${request.completion ? 'completion/' : ''}download`),
-    merchantDownload: (ctx, fixture, customer, request) => binary('GET',
-      `${MERCHANT}/documents/${encodeURIComponent(id(request.documentId))}/${request.completion ? 'completion/' : ''}download`,
+    platformUploadFinal: (ctx, fixture, request, idempotencyKey) => multipart(
+      `${PLATFORM}/documents/${encodeURIComponent(id(request.documentId))}/final/upload?expectedVersion=${Number(request.expectedVersion)}`,
+      {}, request, ctx.token, idempotencyKey),
+    platformDownloadReceipt: (ctx, fixture, request) => binary('GET',
+      `${PLATFORM}/documents/${encodeURIComponent(id(request.documentId))}/receipt/download`),
+    platformDownloadFinal: (ctx, fixture, request) => binary('GET',
+      `${PLATFORM}/documents/${encodeURIComponent(id(request.documentId))}/final/download`),
+    merchantDownloadReceipt: (ctx, fixture, customer, request) => binary('GET',
+      `${MERCHANT}/documents/${encodeURIComponent(id(request.documentId))}/receipt/download`,
+      customer.customerToken || merchantToken),
+    merchantDownloadFinal: (ctx, fixture, customer, request) => binary('GET',
+      `${MERCHANT}/documents/${encodeURIComponent(id(request.documentId))}/final/download`,
       customer.customerToken || merchantToken),
     buyDeclarationXlsx: async (ctx, request) => {
       const created = await ctx.request('POST', '/api/platform/v1/files/export-tasks', {
diff --git a/scripts/admin-test-env-modules/phase3-container-customs.mjs b/scripts/admin-test-env-modules/phase3-container-customs.mjs
index ecfed8107..1b8f1339b 100644
--- a/scripts/admin-test-env-modules/phase3-container-customs.mjs
+++ b/scripts/admin-test-env-modules/phase3-container-customs.mjs
@@ -183,56 +183,71 @@ async function runRefund(context, routes, fixture) {
 
   const documents = frozenSnapshot?.documents || []
   for (const [index, document] of documents.entries()) {
-    const completion = await routes.platformUploadCompletion(context, fixture, {
+    const receipt = await routes.platformUploadReceipt(context, fixture, {
       documentId: id(document.documentId), expectedVersion: Number(document.source?.version),
-      fileName: `${context.marker}-completion-${index + 1}.done`,
-      contentType: 'application/x-customs-completion', content: Uint8Array.from([0x43, index + 1]),
-    }, key(context, `completion-${index + 1}`))
-    context.assert(MODULE, `逐份上传完成文件${index + 1}`, completion,
-      success(completion)
-        && zeroDrift(completion.body?.data?.inboundIds, document.inboundIds),
-      evidence(completion, `sourceDocumentId=${id(document.documentId)}`), OPTIONS)
-    if (index + 1 < documents.length) {
-      const beforeEarlyComplete = await platformDetail(context, routes, fixture)
-      const early = await routes.platformComplete(context, fixture, {
-        expectedVersion: Number(beforeEarlyComplete.body?.data?.version), remark: 'not-last-completion',
-      }, key(context, `early-complete-${index + 1}`))
-      await assertZeroDrift(context, '最后一份完成文件前禁止整柜完成', routes, fixture, beforeEarlyComplete, early)
-    }
+      fileName: `${context.marker}-broker-receipt-${index + 1}.pdf`,
+      contentType: 'application/pdf', content: Uint8Array.from([0x52, index + 1]),
+    }, key(context, `receipt-${index + 1}`))
+    context.assert(MODULE, `逐份上传报关行回执${index + 1}`, receipt,
+      success(receipt) && zeroDrift(receipt.body?.data?.inboundIds, document.inboundIds),
+      evidence(receipt, `sourceDocumentId=${id(document.documentId)}`), OPTIONS)
   }
-  const completedReady = await platformDetail(context, routes, fixture)
+  const beforeConfirm = await platformDetail(context, routes, fixture)
+  const earlyFinal = await routes.platformUploadFinal(context, fixture, {
+    documentId: id(documents[0]?.documentId), expectedVersion: 0,
+    fileName: `${context.marker}-early-final.pdf`, contentType: 'application/pdf', content: Uint8Array.from([0x45]),
+  }, key(context, 'early-final'))
+  await assertZeroDrift(context, '回执未确认且未发送执行时禁止上传完税文件', routes, fixture, beforeConfirm, earlyFinal)
   const confirmed = []
   for (const customer of customers) {
     const document = documents.find((item) => (item.inboundIds || []).some((inboundId) =>
       customer.inboundIds.map(id).includes(id(inboundId))))
     if (!document) continue
-    const version = Number(document.source?.version || completedReady.body?.data?.documents
-      ?.find((item) => id(item.documentId) === id(document.documentId))?.source?.version || 0)
+    const current = await platformDetail(context, routes, fixture)
+    const live = current.body?.data?.documents?.find((item) => id(item.documentId) === id(document.documentId))
+    const version = Number(live?.receipt?.version || 0)
     const response = await routes.merchantConfirmReceipt(context, fixture, customer, {
       documentId: id(document.documentId), expectedVersion: version, confirm: true, remark: context.marker,
     }, key(context, `refund-receipt-confirm-${customer.customerId}`))
     confirmed.push(response)
   }
+  const afterConfirm = await platformDetail(context, routes, fixture)
+  context.assert(MODULE, '客户确认整份回执后仍处于报关中', afterConfirm,
+    success(afterConfirm) && afterConfirm.body?.data?.status === 'DECLARING' && confirmed.every(success),
+    evidence(afterConfirm), OPTIONS)
+  const submitted = await routes.platformSubmitToBroker(context, fixture,
+    { expectedVersion: Number(afterConfirm.body?.data?.version), remark: context.marker }, key(context, 'submit-to-broker'))
+  context.assert(MODULE, '平台发送客户确认回执给报关行执行', submitted,
+    success(submitted) && submitted.body?.data?.status === 'DECLARING', evidence(submitted), OPTIONS)
+  const submitReplay = await routes.platformSubmitToBroker(context, fixture,
+    { expectedVersion: Number(submitted.body?.data?.version), remark: context.marker }, key(context, 'submit-to-broker'))
+  context.assert(MODULE, '发送报关行执行同键重放', submitReplay, success(submitReplay), evidence(submitReplay), OPTIONS)
+  for (const [index, document] of documents.entries()) {
+    const finalDocument = await routes.platformUploadFinal(context, fixture, {
+      documentId: id(document.documentId), expectedVersion: 0,
+      fileName: `${context.marker}-customs-tax-final-${index + 1}.pdf`,
+      contentType: 'application/pdf', content: Uint8Array.from([0x46, index + 1]),
+    }, key(context, `final-${index + 1}`))
+    context.assert(MODULE, `逐份上传真实报关完税文件${index + 1}`, finalDocument,
+      success(finalDocument) && zeroDrift(finalDocument.body?.data?.inboundIds, document.inboundIds),
+      evidence(finalDocument), OPTIONS)
+  }
   const completed = await platformDetail(context, routes, fixture)
-  context.assert(MODULE, '客户确认整份回执后纯退税柜完成', completed,
-    success(completed) && completed.body?.data?.status === 'COMPLETED'
-      && confirmed.every(success), evidence(completed), OPTIONS)
-
+  context.assert(MODULE, '真实报关完税文件齐全后纯退税柜完成', completed,
+    success(completed) && completed.body?.data?.status === 'COMPLETED', evidence(completed), OPTIONS)
   const firstDocument = documents[0]
   if (firstDocument) {
-    const platformDownload = await routes.platformDownload(context, fixture, {
-      documentId: id(firstDocument.documentId), completion: true,
-    })
-    context.assert(MODULE, 'Admin下载完成文件窗口', platformDownload,
-      platformDownload.http === 200 && platformDownload.bytes?.length > 0,
-      `HTTP=${platformDownload.http}, bytes=${platformDownload.bytes?.length ?? 0}`, OPTIONS)
-    const merchantDownload = await routes.merchantDownload(context, fixture, mutable, {
-      documentId: id(firstDocument.documentId), completion: true,
-    })
-    context.assert(MODULE, 'Client仅下载本客户完成文件窗口', merchantDownload,
-      merchantDownload.http === 200 && merchantDownload.bytes?.length > 0,
-      `HTTP=${merchantDownload.http}, bytes=${merchantDownload.bytes?.length ?? 0}`, OPTIONS)
+    const platformReceipt = await routes.platformDownloadReceipt(context, fixture, { documentId: id(firstDocument.documentId) })
+    context.assert(MODULE, 'Admin下载报关行回执', platformReceipt,
+      platformReceipt.http === 200 && platformReceipt.bytes?.length > 0, evidence(platformReceipt), OPTIONS)
+    const platformFinal = await routes.platformDownloadFinal(context, fixture, { documentId: id(firstDocument.documentId) })
+    context.assert(MODULE, 'Admin下载真实报关完税文件', platformFinal,
+      platformFinal.http === 200 && platformFinal.bytes?.length > 0, evidence(platformFinal), OPTIONS)
+    const merchantFinal = await routes.merchantDownloadFinal(context, fixture, mutable, { documentId: id(firstDocument.documentId) })
+    context.assert(MODULE, 'Client仅下载本客户真实报关完税文件', merchantFinal,
+      merchantFinal.http === 200 && merchantFinal.bytes?.length > 0, evidence(merchantFinal), OPTIONS)
   }
+
 }
 
 async function runMixedConcurrency(context, routes, fixture) {
@@ -320,44 +335,55 @@ async function runMixedConcurrency(context, routes, fixture) {
   }, key(context, 'locked-scope'))
   await assertZeroDrift(context, '开始后资料范围锁定A0409零漂移', routes, fixture, { body: { data: frozen } }, locked)
 
-  const completionRequest = {
+  const receiptRequest = {
     documentId: customer.documentId, expectedVersion: 0,
-    finalConfirmation: true, fileName: `${context.marker}-mixed-result.done`,
-    contentType: 'application/x-customs-completion', content: Uint8Array.from([0x52, 0x45, 0x53]),
+    fileName: `${context.marker}-mixed-broker-receipt.pdf`,
+    contentType: 'application/pdf', content: Uint8Array.from([0x52, 0x45, 0x43]),
   }
-  const completionKey = key(context, 'mixed-completion')
-  const completion = await routes.platformUploadCompletion(context, fixture, completionRequest, completionKey)
-  const completionReplay = success(completion)
-    ? await routes.platformUploadCompletion(context, fixture, completionRequest, completionKey) : null
-  const completionConverged = success(completion) && success(completionReplay)
-    && id(completion.body?.data?.documentId) === id(completionReplay.body?.data?.documentId)
-    && id(completion.body?.data?.completion?.fileId) === id(completionReplay.body?.data?.completion?.fileId)
-  context.assert(MODULE, '最后一份TAX完成文件二次确认并同键重放', completionReplay || completion,
-    completionConverged,
-    [completion, completionReplay].filter(Boolean).map((response) => evidence(response)).join('; '), OPTIONS)
-  if (!completionConverged) {
-    context.addCoverageGap(MODULE, OPTIONS.scenario, '最后一份完成文件二次确认',
-      '完成文件未成功或同键重放未收敛，已停止后续自动离仓写入',
-      'completion-idempotency', { deploymentBlocker: true })
-    return
-  }
-  const completionDifferent = await routes.platformUploadCompletion(context, fixture,
-    { ...completionRequest, content: Uint8Array.from([0x44, 0x49, 0x46]) }, completionKey)
-  context.assert(MODULE, '完成文件同键异载荷A0409', completionDifferent,
-    a0409(completionDifferent), evidence(completionDifferent), OPTIONS)
-
-  const receiptVersion = Number(completion.body?.data?.source?.version || completion.body?.data?.version || 0)
+  const receiptKey = key(context, 'mixed-receipt-upload')
+  const receipt = await routes.platformUploadReceipt(context, fixture, receiptRequest, receiptKey)
+  const receiptReplay = success(receipt)
+    ? await routes.platformUploadReceipt(context, fixture, receiptRequest, receiptKey) : null
+  const receiptConverged = success(receipt) && success(receiptReplay)
+    && id(receipt.body?.data?.documentId) === id(receiptReplay.body?.data?.documentId)
+    && id(receipt.body?.data?.receipt?.fileId) === id(receiptReplay.body?.data?.receipt?.fileId)
+  context.assert(MODULE, '报关行回执同键重放收敛', receiptReplay || receipt, receiptConverged,
+    [receipt, receiptReplay].filter(Boolean).map((response) => evidence(response)).join('; '), OPTIONS)
+  const receiptDifferent = await routes.platformUploadReceipt(context, fixture,
+    { ...receiptRequest, content: Uint8Array.from([0x44, 0x49, 0x46]) }, receiptKey)
+  context.assert(MODULE, '回执同键异载荷A0409', receiptDifferent, a0409(receiptDifferent), evidence(receiptDifferent), OPTIONS)
+  const receiptVersion = Number(receipt.body?.data?.receipt?.version || 0)
   const receiptConfirm = await routes.merchantConfirmReceipt(context, fixture, customer, {
     documentId: customer.documentId, expectedVersion: receiptVersion, confirm: true, remark: context.marker,
   }, key(context, 'mixed-receipt-confirm'))
-  const receiptReplay = await routes.merchantConfirmReceipt(context, fixture, customer, {
+  const receiptConfirmReplay = await routes.merchantConfirmReceipt(context, fixture, customer, {
     documentId: customer.documentId, expectedVersion: receiptVersion, confirm: true, remark: context.marker,
   }, key(context, 'mixed-receipt-confirm'))
-  context.assert(MODULE, '客户确认整份回执并同键重放', receiptReplay || receiptConfirm,
-    success(receiptConfirm) && success(receiptReplay)
-      && receiptConfirm.body?.data?.status === 'COMPLETED'
-      && receiptReplay.body?.data?.status === 'COMPLETED',
-    [receiptConfirm, receiptReplay].map((response) => evidence(response)).join('; '), OPTIONS)
+  context.assert(MODULE, '客户确认回执后仍未完成整柜', receiptConfirmReplay || receiptConfirm,
+    success(receiptConfirm) && success(receiptConfirmReplay)
+      && receiptConfirm.body?.data?.status === 'DECLARING'
+      && receiptConfirmReplay.body?.data?.status === 'DECLARING',
+    [receiptConfirm, receiptConfirmReplay].map((response) => evidence(response)).join('; '), OPTIONS)
+  const submitted = await routes.platformSubmitToBroker(context, fixture,
+    { expectedVersion: Number(receiptConfirm.body?.data?.version), remark: context.marker }, key(context, 'mixed-submit-to-broker'))
+  context.assert(MODULE, '混合柜发送确认回执给报关行执行', submitted,
+    success(submitted) && submitted.body?.data?.status === 'DECLARING', evidence(submitted), OPTIONS)
+  const finalRequest = {
+    documentId: customer.documentId, expectedVersion: 0,
+    fileName: `${context.marker}-mixed-customs-tax-final.pdf`,
+    contentType: 'application/pdf', content: Uint8Array.from([0x46, 0x49, 0x4e]),
+  }
+  const finalKey = key(context, 'mixed-final')
+  const finalDocument = await routes.platformUploadFinal(context, fixture, finalRequest, finalKey)
+  const finalReplay = success(finalDocument)
+    ? await routes.platformUploadFinal(context, fixture, finalRequest, finalKey) : null
+  const finalConverged = success(finalDocument) && success(finalReplay)
+    && id(finalDocument.body?.data?.finalDocument?.fileId) === id(finalReplay.body?.data?.finalDocument?.fileId)
+  context.assert(MODULE, '真实报关完税文件同键重放收敛', finalReplay || finalDocument, finalConverged,
+    [finalDocument, finalReplay].filter(Boolean).map((response) => evidence(response)).join('; '), OPTIONS)
+  const finalDifferent = await routes.platformUploadFinal(context, fixture,
+    { ...finalRequest, content: Uint8Array.from([0x44, 0x49, 0x46]) }, finalKey)
+  context.assert(MODULE, '完税文件同键异载荷A0409', finalDifferent, a0409(finalDifferent), evidence(finalDifferent), OPTIONS)
 
   let completed = await platformDetail(context, routes, fixture)
   context.assert(MODULE, '混合柜最后一份完成文件后整柜COMPLETED', completed,
@@ -396,10 +422,10 @@ async function runMixedConcurrency(context, routes, fixture) {
       evidence(queryDetail), OPTIONS)
   }
 
-  const completionDownload = await routes.merchantDownload(context, fixture, customer, {
-    documentId: customer.documentId, completion: true,
+  const completionDownload = await routes.merchantDownloadFinal(context, fixture, customer, {
+    documentId: customer.documentId,
   })
-  context.assert(MODULE, '整柜完成后Client可下载自身TAX完成文件', completionDownload,
+  context.assert(MODULE, '整柜完成后Client可下载自身真实报关完税文件', completionDownload,
     completionDownload.http === 200 && completionDownload.bytes?.length > 0,
     `HTTP=${completionDownload.http}, bytes=${completionDownload.bytes?.length ?? 0}`, OPTIONS)
 }
diff --git a/scripts/db/customs-two-file-incremental-20260926.sql b/scripts/db/customs-two-file-incremental-20260926.sql
new file mode 100644
index 000000000..6d861f37f
--- /dev/null
+++ b/scripts/db/customs-two-file-incremental-20260926.sql
@@ -0,0 +1,28 @@
+-- 报关两文件流程：回执与真实报关完税文件分离。
+-- 仅在已确认目标测试库后执行；所有 DDL 可重复执行，不创建数据库、不写业务数据。
+USE baiyue_firstleg;
+
+SET @ddl = IF(NOT EXISTS (
+  SELECT 1 FROM information_schema.columns
+  WHERE table_schema=DATABASE() AND table_name='fl_customs_container' AND column_name='broker_submitted_at'
+), 'ALTER TABLE fl_customs_container ADD COLUMN broker_submitted_by BIGINT UNSIGNED NULL COMMENT ''发送报关行执行的操作人ID'' AFTER completed_at, ADD COLUMN broker_submitted_by_name VARCHAR(64) NULL COMMENT ''发送报关行执行的操作人名称'' AFTER broker_submitted_by, ADD COLUMN broker_submitted_at DATETIME(3) NULL COMMENT ''发送报关行执行时间'' AFTER broker_submitted_by_name', 'SELECT 1');
+PREPARE customs_container_broker_submit_stmt FROM @ddl; EXECUTE customs_container_broker_submit_stmt; DEALLOCATE PREPARE customs_container_broker_submit_stmt;
+
+CREATE TABLE IF NOT EXISTS fl_customs_final_document (
+  id BIGINT UNSIGNED NOT NULL COMMENT '真实报关完税文件ID',
+  source_document_id BIGINT UNSIGNED NOT NULL COMMENT '对应冻结客户资料ID',
+  file_id BIGINT UNSIGNED NOT NULL COMMENT 'File服务文件ID',
+  file_name VARCHAR(255) NOT NULL COMMENT '真实报关完税文件名称快照',
+  file_hash CHAR(64) NOT NULL COMMENT '真实报关完税文件SHA-256摘要',
+  content_type VARCHAR(128) NULL COMMENT '真实报关完税文件媒体类型',
+  size_bytes BIGINT UNSIGNED NOT NULL COMMENT '真实报关完税文件大小（字节）',
+  uploaded_by BIGINT UNSIGNED NOT NULL COMMENT '上传操作人ID',
+  uploaded_by_name VARCHAR(64) NULL COMMENT '上传操作人名称快照',
+  uploaded_at DATETIME(3) NOT NULL COMMENT '上传时间',
+  version INT UNSIGNED NOT NULL DEFAULT 1 COMMENT '完税文件版本号',
+  created_at DATETIME(3) NOT NULL DEFAULT CURRENT_TIMESTAMP(3) COMMENT '创建时间',
+  updated_at DATETIME(3) NOT NULL DEFAULT CURRENT_TIMESTAMP(3) ON UPDATE CURRENT_TIMESTAMP(3) COMMENT '更新时间',
+  PRIMARY KEY(id),
+  UNIQUE KEY uk_customs_final_source(source_document_id),
+  CONSTRAINT fk_customs_final_source FOREIGN KEY(source_document_id) REFERENCES fl_customs_customer_document(id)
+) ENGINE=InnoDB COMMENT='真实报关完税文件当前版本';