In international trade, enterprises may need to exchange goods due to quality problems in imported or exported goods. Recently, we have also received inquiries from many enterprises about customs clearance of goods for exchange. Let's find out how to operate them.
Ⅰ. Supervision method of import and export logistics
1. In view of the situation in which the import and export goods of enterprises in international trade need to be exchanged due to quality problems, the customs has set up a special supervision method "compensation for goods at no cost".
2. Compensated goods at no cost refer to the original goods that are compensated or replaced free of charge by the consignor, carrier or insurance company of import and export logistics due to damage, shortage, poor quality or inconsistent specifications after the import and export goods are released by the customs. Goods that are identical or conform to the contract.
3. The original import and export goods related to the free-of-cost compensation goods are returned or imported, and the supervision method is "other".
Ⅱ. The import and export logistics declaration time limit
The taxpayer shall declare to the customs to go through the import and export procedures of the goods with no cost compensation within the claim period stipulated in the original import and export contract and not more than 3 years from the date of import and export of the original goods.
Ⅲ. The following preparations must be done before the formal declaration of inbound and outbound logistics to the customs
For the import and export of goods that are compensated for at no cost, the original import and export goods should be returned or imported, and the supervision method should be filled in as other (9900), and the original import and export goods declaration number should be noted in the remarks column of the declaration form.
When declaring import and export logistics free-of-charge goods, the supervision method shall be filled in as free-of-charge goods (3100), and the original import and export goods declaration number and the original import and export goods return and entry declaration number shall be noted in the remarks column of the declaration form.
1. The following documents shall be submitted when declaring the imported goods for compensation without consideration:
(1) The original import goods declaration form;
(2) The export declaration form for the return of the original imported goods out of the country (the remarks column of the customs declaration should note the declaration number of the original imported goods) or the certificate of abandonment of the goods that the original imported goods were handed over to the customs for processing (due to the shortage of the original imported goods, the import was compensated at no cost) Goods do not need to be submitted);
(3) The original tax payment letter for imported goods or the "Certificate of Tax Exemption";
(4) The import and export logistics claim agreement signed by both parties;
(5) When the customs deems it necessary, it shall also submit the inspection certificate or other relevant certification documents issued by a qualified commodity inspection agency that the original imported goods are damaged, short, poor in quality or inconsistent with specifications.
2. For the export of goods with compensation for no consideration, the following documents shall be submitted at the time of declaration:
(1) The original export goods declaration form;
(2) The import declaration form for the return of the original export goods into China (the remarks column of the customs declaration form should note the declaration number of the original export goods, and the goods that are exported without cost compensation do not need to be submitted due to the shortage of the original export goods);
(3) The original export goods tax payment certificate;
(4) The import and export logistics claim agreement signed by the buyer and the seller;
(5) When the customs deems it necessary, it shall also submit the inspection certificate or other relevant certification documents issued by a qualified commodity inspection agency that the original export goods are damaged, short, poor in quality or inconsistent with specifications.
Ⅳ. Inbound and outbound logistics tax collection
For imported goods that are compensated at no cost, no import duties and customs duties are levied at the import stage; for goods that are exported at no cost, no export duties are levied.
When the original imported goods that are replaced are returned out of the country, no export duties will be levied, and when the original exported goods that are replaced are returned to the territory, no import duties and import customs duties will be levied.
