If the export goods are returned, the export enterprise shall first apply to the competent tax authorities for the issuance of the Certificate of Refund of Export Goods with Tax Payment (No Tax Refund) and bring it to the customs to apply for the return of export goods. When an export enterprise returns goods, it needs to enter the return certificate in the export tax refund declaration system to generate electronic data, and go to the competent tax authorities to apply for the return certificate of export commodities with the application form of paper return tax paid (not refunded) certificate. If a foreign trade enterprise returns the goods, and has declared the tax refund, it needs to pay the tax first. If the production enterprise returns the goods this year, the original declaration data of tax exemption and refund will be reduced by negative numbers in the current period, and no tax payment is required; In case of cross-year tax exemption and refund, if tax exemption or taxation is required, the original tax exemption and refund should be paid in full without negative deduction, and adjusted accordingly according to the relevant provisions of the current accounting system. If the goods consigned for export are returned, the entrusting party shall apply for issuing a certificate that the export goods have been returned with tax paid (not refunded) and hand it over to the entrusting party. When applying for issuing the Certificate of Returned Export Goods with Tax Payment (Non-tax Refund), the Application Form for Certificate of Returned Export Goods with Tax Payment (Non-tax Refund) shall be filled in, and the official electronic data and the following materials shall be provided:

1. customs declaration form for export goods (if the tax refund has been declared when the goods are returned, it is not required);

2. Export invoice (not required by foreign trade enterprises);

3. The original and photocopy of the general tax payment book (if the tax refund is not declared at the time of return, and if the production enterprise returns the goods this year, it is not required to provide it);

4. Other materials required by the competent tax authorities.

Hope to adopt