We can find that there are more reasons for return, but there are some regulatory methods that are not applicable to returned goods, there are the following specific, pay more attention to oh!
1) For goods returned after the entry of the goods and before the release and customs clearance, "direct return" (4500) applies.
2) For the return of import and export goods in processing trade, the supervision method is "return and exchange of incoming materials and parts" (0300), "return and exchange of incoming materials and parts" (0700), "return and exchange of incoming materials and parts" (4400) and "return and exchange of incoming products" (4600).
3) Processing trade equipment return, apply "processing equipment return" (0466).
4) "Lease less than one year" (1500).
5) "duty-free goods" (1741) are returned out of the country, and the supervision method is "other" (9900).
6) The supervision method of inward and outward shipment of equipment in export processing zone is "inward and outward shipment of equipment" (5361).
7) The original import and export goods related to the import and export goods without consideration are returned out of the country, and the supervision method is "other" (9900).
Next, let's take a look at the relevant regulations on the imposition of duties on returned goods.
Regulations of the People's Republic of China on Import and Export Duties Article 43: Import duties shall not be levied on export goods that, due to quality or specifications, are brought back into China in their original state within one year from the date of export; No export duties shall be levied on imported goods that are transported out of the country in their original state within one year from the date of import due to quality or specification reasons.
Article 55 of the Measures of the Customs of the People's Republic of China on the Administration of Taxation on Import and Export Goods Article 55 of the Customs of the People's Republic of China where, due to quality or specification reasons, the export goods are returned to the territory in their original state within one year from the date of export release, the taxpayer shall submit relevant documents and supporting documents in accordance with the provisions when going through the import declaration formalities. After being confirmed by the Customs, import duties and customs duties shall not be levied on the original export goods brought back into the country.
Article 56 Where the imported goods are returned in their original state within one year from the date of import release due to quality or specification reasons, the taxpayer shall submit relevant documents and supporting documents when going through the formalities for export declaration. After confirmation by the Customs, no export duties shall be imposed on the original imported goods that are re-transported out of the country.
According to the requirements of the above documents, returned goods due to "quality" or "specification" reasons, and within one year from the date of the original import and export release, the nature of the tax exemption can be filled in "free".
Thoughtful tips:
1, quality specifications
For "quality specification" reasons, it is necessary to prove in detail that it does not meet the requirements of international conventions, national standards or quality specifications in the contract, and cannot simply explain the reason as "poor quality";
2. Commencement period and deadline
The starting period of the time limit is the "release date" of the original entry and exit, and the deadline is the date of "re-entry and exit", which can not be confused with the "declaration date";
3, grasp the concept of "original status"
Grasp the concept of "original status", should be consistent with the shape of the original inbound and outbound goods, can not be processed, repaired, modified, generally can not be used, and some should also be combined with the actual situation to judge.
So what documents are needed in the actual process of returning the goods?
1. Relevant information of the original declaration goods: including the original declaration form, contract, invoice, packing list, etc.;
2. Return agreement signed by the buyer and the seller and relevant certification materials; 3. Written application for return of shipment;
3, due to quality and specification reasons returned, the Customs considers it necessary, should submit a qualified commodity inspection agency issued by the poor quality or specifications of the certificate;
4. If the exported goods returned due to quality and specification reasons are returned to the country in the original state within 1 year, the export tax refund or tax payment certificate shall be submitted.
