How to return export goods

1. Duty free return importAccording to Article 57 of the Measures for the Administration of Customs Import and Export Goods Taxation of the People’s Republic of China (Order No. 124 of the General Administration of Customs), if the exported goods are returned in their original condition and transported back into the country within one year from the date of export release due to quality or specification reasons, the taxpayer shall submit relevant documents and supporting documents in accordance with regulations when handling import declaration procedures. After confirmation by the customs, no import tariffs or import taxes will be levied on the original export goods that are re transported into the country.2. Tax refund for importExcept for tax-free situations, taxes need to be levied according to regulations, including import tariffs and value-added tax.Export return operation process1. Export goods return processFirstly, the consignee or its agent (applicant) of the import and export goods shall submit a “Direct Return Application Form” and relevant application materials to the on-site customs. After review, if it meets the relevant regulations, the customs shall make a decision to approve the direct return. Finally, the applicant shall present the approval form and declare to the on-site customs in the order of first declaring export and then declaring import2. There are three main requirements for return shipping(1) The original export declaration form shall not exceed one year;(2) Need to provide proof of no tax refund; If the tax has already been refunded, proof of tax payment needs to be provided;(3) Intermediate inspection is required3. The materials required for return transportation mainly include(1) Application for Direct Return and relevant information explanation; Direct return agreement and relevant supporting documents;(2) Hand filled customs declaration form, customs declaration authorization letter, authorization letter for handling direct return procedures on behalf of, as well as contract, packing list, FP, bill of lading, delivery note, etc;(3) The customs clearance form for imported goods, inspection and quarantine certificate (intermediate inspection report), and other regulatory documents that should be submitted during the import process. If they are not available, the reason should be explained;(4) Certificate of non refunded tax or certificate of paid tax payment issued by the National Taxation Bureau4. Export goods repair import conditions(1) Note only refers to the mode of returning to China for repair, not to the bonded zone for repair.(2) The original export declaration form is acceptable regardless of whether it has exceeded or not exceeded one year.(3) A deposit is required.(4) After returning to the factory, it is normal to re export within 6 months.(5) Intermediate inspection is required5. The process of return and repairFirstly, the manufacturer needs to provide basic customs declaration information.Secondly, after the goods arrive at the port, apply for repair customs clearance and arrange for intermediate inspection.

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