Ⅰ. Materials required for return import and export logistics
1. Power of attorney for customs declaration and inspection (original); 2. Ocean bill of lading, invoice, packing list; 3. Return agreement (Chinese and English originals); The picture of the reasons for export logistics return is better; 5. Commodity inspection also needs to issue a description of the old and new situation, and handle the online return registration form; 6. Export customs declaration form (original).
Ⅱ. Returning export logistics goods
For the return of export goods for any reason, in addition to the documents (such as bills of lading, invoices) required for normal goods clearance, it is also necessary to provide a written-off or non-verified certificate issued by the foreign exchange administration department;
If export tax rebate is involved, a certificate of unrefunded tax issued by the tax department or a tax rebate certificate for export logistics goods must be provided; the original export declaration form or the relevant export tax rebate and export receipts must be attached together.
Ⅲ. Scope of return import and export logistics
1. The quality is unqualified, and both parties have reached a written return agreement;
2. The type of goods is inconsistent with the provisions of the purchase contract, and both parties have reached a written return agreement;
3. Import and export logistics goods that are returned due to mis-delivery and mis-shipment;
4. Goods ordered by the customs to be returned in accordance with national regulations.
After the goods enter or leave the country, if there is one of the following conditions, the consignor or the consignee can request the customs to go through the return procedures.
Ⅳ. Return import and export logistics imported goods
If the imported goods are returned for any reason, if they are bonded goods for processing transactions, the "Registration Manual" and the original import goods declaration form shall be used to handle the export return procedures, and the transaction method shall be filled in "return of incoming materials" or "return of incoming materials". .
Ⅴ. Return import and export logistics import customs clearance procedures
When the original export goods are returned into China, the original consignor or its agent should fill in the import goods declaration form to declare to the customs at the place of entry, and provide the export declaration form when the original goods were exported, as well as the insurance company certificate, the carrier's overloading, Evidence of leakage and other related materials.
If the customs of the original export goods has issued the export tax refund declaration form, return the original export logistics tax refund declaration form or the "Certificate of Tax Paid for Return of Export Commodities" issued by the tax authority in charge of export tax refund.
If the original export goods are returned for import, no import tax will be levied after verification by the customs, but if the original export tax needs to be levied, the original export tax will not be returned.
Ⅵ. Customs clearance procedures for return and export logistics
For overseas imported goods returned for export for any reason, the original consignee or its agent should fill in the export goods declaration form to declare for export, and provide the import declaration form when the original goods were imported, as well as the insurance company and the carrier's overflow or omission of unloading. certificates and other related materials.
After the customs has verified that it is correct, when the original imported goods are inspected and released for export logistics, the export tax can be exempted after verification by the customs, but the import tariff rate that has been collected will not be returned.