First of all, your company applies to the port customs, and the port customs issues a certificate that the goods have not actually left the country, and indicates the customs declaration and bill of lading information. Then apply for customs return to the local customs, namely Wuxi Customs. Wuxi Customs will handle the customs return procedures based on the proof that the goods have not actually left the country, issue an export customs return certificate, and indicate the deletion and modification of the customs declaration form and manual. The port customs, that is, the foreign port customs, handles the customs return procedures based on the export customs return certificate and allows the export goods to be returned.

Export and then return process

Direct return

Steps to declare direct return:

1. The complete set of documents does not need to be pre-recorded and handed directly to the customs officer responsible for the return shipment.

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 officer, if the customs asks for inspection, the goods will be inspected first. After the inspection, the customs officer fills out the direct return approval form and submits it to the section chief and division director for approval at the third level. (Usually takes four to ten days)

3.

After the approval is completed, the documents will be divided into two invoices: import and export, and pre-recorded at the same time. When pre-recording, please note that the trade mode is direct return, and the nature of taxation and exemption is other statutory; enter the export declaration number in the remarks column of the import declaration form, and the import declaration number in the remarks column of the export declaration form.

4. Swipe your card and wait for the documents to be delivered on site before declaring for export. After the export is released, the release order (delivery paper) should be paid to the import document and handed to the customs officer responsible for import returns.

5.

The customs officer can release the goods after reviewing and signing the document.

Note: The customs may ask for inspection during approval, import declaration, and export declaration. If inspection is requested,

the goods will be inspected first.

1. Issues regarding import procedures for exported returned goods

1. If the foreign exchange has been collected and written off, the exporter shall apply to the foreign exchange bureau and fill in the form. After the "Application Form for Export Verification and Return of Shipment" is stamped with the "Certificate of Verification of Foreign Exchange Collection", the original consignor or agent shall handle the import declaration of the export return goods to the sea. The customs shall handle the corresponding procedures based on the "Application Form for Export Collection Verification and Return Shipment" issued by the Foreign Exchange Bureau (see Appendix 1), and issue to the exporter an import declaration form for returned goods stamped with a customs approval seal. 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 "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 bureau with a "certificate of write-off of export foreign exchange receipts", all foreign exchange referring banks are not allowed to handle it.

2. If all the goods are returned to the country during the period of export collection, the exporter shall handle the export to the customs with the original export declaration form (receipt receipt) and export verification form. Import declaration procedures for returned goods. 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 seal for documents" 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 goods are partially returned for export, the exporter shall go through the import declaration procedures with the customs based on the original export declaration. The customs shall 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, An import declaration form is issued for export return goods (the original export declaration number is indicated in the remarks column). The exporter cancels the original export to the foreign exchange bureau with the import declaration form, original export declaration form and export foreign exchange receipt verification form issued by the customs. The amount of foreign exchange receivable under the export verification form corresponding to the goods.

II. Regarding the issue of returning imported goods for export

When returning imported goods for export, the returner and his agent should present the original import goods declaration form issued by the customs or The registration form issued by the foreign exchange bureau shall be submitted to the customs for export return procedures.

1. For the return of imported goods that have been paid in foreign exchange, the importer must first apply to the foreign exchange bureau for filing and registration. The customs shall rely on the "Registration Registration Form for Return of Imported Foreign Exchange Paid" issued by the Foreign Exchange Bureau. (See Appendix 2) Go through the export return procedures and 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 the 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 The customs declaration form for export goods shall be processed for export return, the original import declaration form shall be retained, and the customs declaration form for export return goods shall be issued (the original import declaration number shall be indicated 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, annotate the actual late shipment quantity and amount on the original import declaration form, and then return it to the declarant and keep a copy. . An export declaration 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 foreign exchange payment verification procedures 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 import and export foreign exchange receipt and payment verification documents 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 handling the late shipment procedures for import and export goods, if an importer or exporter omits, conceals, or falsely reports the return of goods, which constitutes evasion of exchange, arbitrage, or fraud, he will be punished according to the regulations. 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 relevant regulations impose penalties on 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, order replacement fee, storage fee According to the foreign customers, we provide the ship name, voyage, bill of lading number, piece weight, ship and warehouse confirmation fee.

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)

＊Taxation Bureau

Certificate issued by the Taxation Bureau

1. Tax refund has been processed Goods: Use the "Contact Form for Return of Export Goods and Tax Payment" issued by the competent tax refund authority to handle the back payment procedures for refunded taxes with the competent taxation authority. 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, repaired and re-exported, they must be re-exported 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. Tax refund filing.

2. Goods that have been declared but have not been refunded. If the goods are returned for domestic sale or part of them are sold domestically, apply for a "Certificate of Export Commodity Tax Refund and Tax Paid" to the competent tax refund authority. The tax that should be refunded is not included in the tax refund.

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 endorsed 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 declaration form, invoice, packing list, "Certificate of Tax Refund for Export Commodities Paid" from the tax refund department (not required if no tax refund has been declared), verification form, tax refund page, customs standard description of returned goods, customs declaration power of attorney, inspection application Letter of authorization for delivery agent to handle customs clearance matters.

Export after reprocessing is similar to normal export, except that the original customs declaration must be submitted to the customs for customs annotation