The customs shall handle the corresponding procedures based on the "Application Form for Export Collection Verification and Return Shipment Situation" issued by the Foreign Exchange Bureau (see Appendix 1), and issue to the exporter an import return of the returned goods stamped with a customs approval seal. Customs declaration form. With the "Verification Certificate of Offset Export Receipts" issued by the Foreign Exchange Bureau, the exporter goes to the designated foreign exchange bank to handle the foreign exchange payment procedures and make the corresponding international balance of payments declaration for foreign exchange payments (fill in the "Non-trade (joint capital) external payments" "Declaration Form", and indicate the declaration number of the original foreign-related income amount corresponding to the expenditure, the transaction code is "0204", and the word "Return" is indicated in the postscript column of the transaction). For nine pairs of export foreign exchange refunds that have not been issued by the foreign exchange bureaus with a "certificate of write-off of export foreign exchange receipts", all foreign exchange referring banks are not allowed to handle them. 2. If all the goods are returned to China during the period of export collection, the exporter shall go through the import declaration procedures for the export return goods with the customs on the basis of the original export declaration form (receipt collection copy) and the export exchange collection verification form. The original export declaration form will be retained by the customs, and the corresponding export exchange collection verification form will be canceled (the customs "special document seal" will be added to the export foreign exchange collection verification form), and the import customs declaration form will be issued at the same time (remarks column Indicate the original export declaration number). The exporter shall use the import declaration form issued by the customs, a copy of the original export declaration form, and the original export foreign exchange collection verification form canceled by the customs to go to the foreign exchange bureau to cancel the return amount in the original export foreign exchange collection verification form. 3. If the export goods are partially returned, the exporter shall go through the import declaration procedures with the customs based on the original export declaration. The customs will note the actual quantity and amount of the returned goods on the export declaration form and return it to the exporter. At the same time, it will issue an export return goods import declaration form. Customs declaration form (the original export declaration number should be indicated in the remarks column). The exporter should use the import declaration form, original export declaration form and export foreign exchange collection verification form issued by the customs to cancel the corresponding export verification form for the original export goods to the foreign exchange bureau. Lower the amount of foreign exchange receivable. 2. Regarding the issue of returning imported goods for export. When returning imported goods for export, the returner and his agent should go through the export return procedures with the customs with the original import goods declaration form issued by the customs or the registration form issued by the foreign exchange bureau. . 1. For the return of imported goods that have been paid in foreign exchange, the importer must first submit an application to the foreign exchange bureau for filing and registration. The customs handles exports based on the "Registration Registration Form for Return of Imports and Foreign Exchange Paid" (see Appendix 2) issued by the foreign exchange bureau. For return procedures, issue an export declaration form for the return of imported goods (indicate the original import declaration number in the remarks column). The original importer should fill in the "Foreign-related Income Declaration Form" when receiving the original import payment returned by the foreign businessman. (For public entities) It is also necessary to indicate the corresponding original external payment declaration number, the transaction code is "0208", indicate the refund in the postscript column of the transaction, and present the corresponding export declaration form for return of imported goods issued by the customs, bank The collection notice or exchange settlement slip, the "Import Return Payment Verification Registration Form" issued by the foreign exchange bureau, the goods import contract, transportation documents, etc. 4 should go through the procedures for the return and refund of imported goods to the foreign exchange bureau, but the foreign exchange collection Banks are not allowed to issue special coupons for verification of export receipts. 2. When an importer handles the return of imported goods for which foreign exchange has not been paid, the customs shall handle it in the following manner: A. If all imported goods are returned, the customs shall handle the export return procedures based on the original import goods declaration form and retain the original import goods declaration form. form, and issue a customs declaration form for export return goods (please indicate the original import declaration number in the remarks column). B. If part of the imported goods is returned, the customs will handle the export procedures based on the original imported goods declaration form, note the actual quantity and amount of the delayed shipment on the original import declaration form, and then return it to the declarer and keep a copy. An export declaration form will be issued at the same time (the original import declaration number should be noted in the remarks column). The original importer shall handle the verification procedures for foreign exchange payment based on the original import declaration form endorsed by the customs and the export declaration form issued. 3. Importers and exporters should keep copies of customs declaration forms for imported and exported returned goods together with relevant verification documents for import and export foreign exchange receipts and payments for five years for future reference. 4. When handling the return procedures for imported goods, the original importer and consignor should provide other supporting documents required by the customs or the foreign exchange bureau. 5. When an importer or exporter handles late shipment procedures for import and export goods, if any omission, concealment, or false declaration of goods return constitutes an act of evading foreign exchange, arbitraging, or defrauding foreign exchange, he or she will be punished in accordance with the "People's Republic of China and the People's Republic of China". The Customs Law of the People's Republic of China, the Administrative Punishment Law of the People's Republic of China, the Regulations of the People's Republic of China on Foreign Exchange Administration and other related regulations shall punish them. ＊Freight: 1. Fees required for return of export goods, import transportation and customs declaration: 1. Customs declaration fee 2. Agency fee 3. Inspection fee 4. Ocean freight 5. Port fee, port miscellaneous fee, exchange order fee, storage The fee is based on the ship name, voyage, bill of lading number, piece weight, and shipping and warehouse confirmation provided by the foreign customer. 6. The commodity inspection fee is based on the 8-digit product code and piece weight. Confirm the fee with the Commodity Inspection Bureau. 2. Required documents: return instructions, return agreement (signed and stamped by both parties), exchange order guarantee, packing list, invoice, contract. (The above information obtained from the freight forwarder) * Certificate issued by the National Taxation Bureau 1. Goods for which tax refund has been processed: Present the "Contact Form for Return of Export Goods and Tax Payment" issued by the competent tax refund authority to the competent taxation authority to apply for tax refund repayment procedures. After paying the tax, apply to the competent taxing authority for the "Certificate of Tax Paid for Export Commodity Tax Refund" with the tax payment certificate, export sales invoice, import bill of lading and other documents stamped with the taxation authority and the treasury seal. If the returned goods that have been tax paid are processed and repaired and then re-exported, the tax refund must be re-applied with the export goods customs declaration form, export foreign exchange collection verification form, export sales invoice and the "Certificate of Tax Paid for Export Commodity Tax Refund" and the original tax payment form. declare.

2. Goods that have been declared but not refunded. If the goods are returned for domestic sale or part of them are sold domestically, apply to the competent tax refund authority for a "Certificate of Tax Paid for Export Commodity Tax Refund". The tax refundable shall not be refunded. 3. Failure to declare tax refund goods. The export enterprise shall submit a written application and provide relevant original vouchers. After review by the competent tax refund authority, the written application report and original documents shall be marked with the word "not processed"; if it is a partial return, the quantity of the return shall be indicated on the export customs declaration form. and product code. *Customs: After the importer returns the goods and ships them, the exporter receives the invoice, packing list, bill of lading, and customs clearance declaration form for the returned goods, and cooperates with the original export customs declaration form, invoice, packing list, and the "Export" from the tax refund department. "Proof of Tax Paid for Commodity Tax Refund" (not required if no tax refund has been declared), tax refund form with verification form, customs-standard description of returned goods, customs declaration power of attorney, and inspection power of attorney. Delivery agent handles customs clearance matters.