This is a normal operation. Returned goods that are more than one year old cannot be imported tax-free; what you pay is the original export tax rebate, because there is a tax rebate for exports but now it is refunded, you must make up for it. This is true regardless of whether it is within one year or outside of one year; then declare the import and pay the import duties and value-added tax. This is also because it cannot be tax-free for more than one year. In the current situation, you must pay the tax. Of course, you must pay for the return of the import. Whether the VAT can be deducted, you can apply to the Internal Revenue Service. If it is deducted, there is actually no cost.