Export returns that are no longer exported generally refer to general trade. If the general trade is exported normally, it will be returned for foreign customers or other reasons.

Declare the returned goods to the customs at the port of return. The declaration method of trade is "return". The nature of immunity depends on time. If it has been more than one year since the date of export, it will be taxed generally, and the tax-free part will be taxed according to regulations. Within other legal limits, tax exemption is free.

If there is no verification of foreign exchange settlement, the verification of foreign exchange settlement shall be handled with the original export exchange settlement and the current import declaration form. If it involves national tax, it will also use the tax rebate and import declaration form to handle foreign exchange verification. Safe can write it off normally.