Export return process
Direct return
Declare direct return:
1. The complete set of documents need not be recorded in advance, and should be handed over directly to the customs officer in charge of the return business.
Documents include: handwritten customs declaration, power of attorney, import invoice, packing list, export invoice, packing list, return application, return agreement, contract, bill of lading, bill of lading and other related documents.
2.
After the documents are handed over to the customs officers, if the customs proposes to inspect them, they will inspect them first. After the inspection, the customs officers fill in the Approval Form for Direct Return of Goods and submit it to the section chief and director for approval. (It usually takes four to ten days)
3.
After approval, the document will be divided into two tickets, import and export, and pre-recorded at the same time. When pre-recording, it should be noted that the mode of trade is direct return, and the nature of exemption is other legal; Enter the number of export declaration form in the remarks column of import declaration form, and enter the number of import declaration form in the remarks column of export declaration form.
4. On-site credit card delivery documents, first declare the export. After the export is released, pay the release form (delivery note) on the import document and hand it over to the customs officer in charge of import return.
5.
Customs officials can release the documents after checking them and signing them.
Note: The customs may make inspection when examining and approving, declaring import and declaring export. If an inspection is proposed,
Then inspect the goods first.
First, the import formalities for export goods.
1. If the verification of foreign exchange receipt is involved, the exporter shall apply according to the foreign exchange situation and fill in the "Application Form for Export Verification and Return". The original consignor or agent shall go through the import declaration formalities for the returned export goods after stamping the "Verification Form of Foreign Exchange Receipt". The customs shall go through the corresponding formalities with the Application Form for Verification and Return of Export Receipts issued by the foreign exchange bureau (see Annex I), and issue an import declaration form for the returned goods stamped with the customs inspection seal to the exporter. The exporter shall go through the formalities of foreign exchange payment at the designated foreign exchange bank with the Verification Certificate of Export Receipt issued by the foreign exchange bureau, and make the corresponding declaration of foreign exchange payment of international payments (fill in the Declaration Form for Foreign Payment of Non-trade (Joint Venture), and indicate the original declaration number of foreign-related income payment corresponding to this payment in the postscript column of the transaction, with the transaction code of "0204" and the word "return"). 9. All foreign exchange banks shall not handle the export tax refund business without the "verification form of export proceeds" issued by the foreign exchange bureau.
2. If all the goods are returned to China during the foreign exchange collection period, the exporter shall go through the import declaration formalities of the returned goods with the original export declaration form (foreign exchange receipt) and the export verification form. The original export declaration form shall be kept by the customs, and the corresponding export verification form shall be cancelled (the export verification form shall be stamped with the special seal for documents), and the import declaration form shall be issued at the same time (the number of the original export declaration form shall be indicated in the remarks column). With the import declaration form issued by the customs, the copy of the original export declaration form and the original export verification form cancelled by the customs, the exporter goes to the foreign exchange bureau to handle the cancellation procedures of the amount of foreign exchange refund in the original export verification form.
3. If part of the export goods are returned, the exporter shall go through the import declaration formalities with the customs on the basis of the original export declaration form, and the customs shall indicate the actual quantity and amount of the returned goods and send them back to the exporter, and at the same time issue an import declaration form for the returned export goods (the original number of the export declaration form is indicated in the remarks column), and the exporter shall write off the foreign exchange receipts corresponding to the original export goods to the foreign exchange bureau on the basis of the import declaration form, the original export declaration form and the export verification form issued by the customs.
Two, about the export of imported goods.
When the imported goods are returned for export, the consignor and his agent shall go through the export return formalities with the customs on the strength of the original import declaration form issued by the customs or the filing registration form issued by the foreign exchange bureau.
1. To return imported goods for which foreign exchange has been paid, the importer must first apply to the foreign exchange bureau for filing and registration, and the customs shall go through the export return formalities with the Registration Form for Verification of Foreign Exchange Payment for Import Return issued by the foreign exchange bureau (see Annex II), and issue an export declaration form for returning imported goods (the number of the original import declaration form shall be indicated in the remarks column). When the original importer receives the original import money returned by foreign businessmen, it shall fill in the "foreign income declaration form". (Company) also needs to indicate the corresponding original foreign exchange payment declaration number, with the transaction code of "0208", indicate the refund in the postscript column of the transaction, and hold the corresponding export declaration form for the return of imported goods issued by the customs, the bank account receipt notice or settlement memo, the "foreign exchange verification registration form for the return of imported goods" issued by the foreign exchange bureau, the import contract of goods, transport documents, etc. And return the imported goods to the foreign exchange bureau, but the receiving bank shall not issue an export receipt.
2. When the importer returns the unpaid foreign exchange imported goods, the customs shall handle it in the following ways:
A. If all the imported goods are returned, the customs shall handle the export return formalities with the original import declaration form, keep the original import declaration form and issue the export return declaration form (the original number of the import declaration form shall be indicated in the remarks column).
B if some imported goods are returned, the customs shall go through the export formalities with the original import goods declaration form, and after indicating the actual delayed shipment quantity and amount on the original import declaration form, return a copy to the customs declarer. At the same time, an export declaration form is issued (the number of the original import declaration form is indicated in the remarks column). The original importer shall go through the verification procedures of foreign exchange payment with the original import declaration form endorsed by the customs and the export declaration form issued.
Three. Importers and exporters shall keep the customs declaration form of import and export returned goods together with a copy of the verification form of import and export receipts and payments for five years for future reference.
Four, when handling the formalities of returning imported goods, the original importer and consignor shall provide other documents required by the customs or foreign exchange bureau.
5. If an import and export enterprise fails to report, conceal or falsely report the return of import and export goods when handling the formalities of delayed shipment, which constitutes evasion, arbitrage and foreign exchange fraud, it will be punished according to the Customs Law of People's Republic of China (PRC), the Administrative Punishment Law of the People's Republic of China, the Regulations of People's Republic of China (PRC) on Foreign Exchange Control and relevant laws and regulations.
* freight:
1. Return of export goods, import transportation and customs declaration fees:
1. customs declaration fee
2. Agency fee
3. Check on behalf of others
4. Shipping rates
5. Port fees, port miscellaneous fees, bill exchange fees and storage fees shall be subject to the name of the ship and the weight of the voyage bill of lading provided by foreign customers, plus the confirmation fees of the ship's owner and warehouse.
6. The commodity inspection fee shall be confirmed by the commodity inspection bureau according to the 8-digit commodity code and weight scale.
Second, the required documents:
Return instructions, return agreement (signed by both parties), exchange guarantee, packing list, invoice and contract.
(The above information is obtained from the freight forwarder)
:: Internal Revenue Service
Certificate issued by inland revenue department
1. Goods that have been refunded: Go through the tax refund formalities with the competent tax authorities on the basis of the Contact Sheet for Tax Refund and Tax Payment of Export Goods issued by the competent tax refund authorities. After overdue payment, apply to the competent tax authorities for issuing tax refund certificates for export commodities on the basis of payment letters, export sales invoices, import bills of lading and other documents, and affix the seals of the competent tax authorities and the state treasury. If the returned goods that have paid taxes are re-exported after processing and repair, they shall re-apply for tax refund declaration on the basis of the export goods declaration form, export proceeds verification form, export sales invoice, export commodity tax refund certificate and original tax payment certificate.
2. Goods declared but not refunded. If the goods are returned for domestic sales or part of domestic sales, they shall apply to the competent tax refund authority for tax refund vouchers for export commodities. The tax that should be refunded should not be refunded.
3, undeclared goods. The export enterprise shall submit a written application and provide relevant original documents, and after being examined by the competent tax refund authority, the written application report and original documents shall be annotated with the words "Not processed"; In case of partial return, the quantity of return and commodity code shall be indicated on the export declaration form.
:: Customs:
After the goods returned by the importer are shipped, the exporter receives the invoice, box list, bill of lading and customs declaration form of the returned goods, and cooperates with the original export declaration form, invoice, packing list, export goods tax refund certificate (which is not required for undeclared tax refund), tax refund verification form, customs return goods description, declaration power of attorney and inspection power of attorney to handle customs clearance matters on behalf of the shipping agent.
The reprocessed export is similar to the normal export, except that the original customs declaration form needs to be handed over to the customs for filling in.