Return and reexport procedure
1. Return and import declaration procedures:
(1) the original export goods transported into China, if specified in the, this batch of export goods has been already cancel after verification, the original to the shipper should fill in declaration forms of import cargo into the position of customs declaration, and to provide the original export goods export customs declaration, the customs shall have with has a special seal for verification and cancellation of foreign exchange verification sheet export tax refund original (keep copies, the original return enterprise) or the irs "export commodities shipped already duty exemption certificate and relevant materials such as the insurance company proved formalities, at the same time issued a declaration forms of import cargo.
(2) when the original export goods are returned to the country, if the export goods are not collected for foreign exchange, the original export declaration form, foreign exchange verification and cancellation form and tax refund form shall be used to declare the return and import to the customs at the place of import, and an import goods declaration form (note column indicates the original export declaration number) shall be prepared at the same time. If part of the export goods are returned and imported, the customs shall mark the actual quantity returned and the amount returned to the enterprise and keep the copy. The customs shall check the entry of the relevant goods after verifying the correctness of the goods.
2. Verification procedures: the cancellation shall be set off against the corresponding import declaration
Handling the import formalities for the returned goods for export
1. In the case of foreign exchange collection or verification, the exporter shall apply to the safe and fill in the application form for export verification and cancellation, and the original consignor or agent shall apply to the sea for import declaration of the returned goods after obtaining the seal of foreign exchange verification and cancellation of foreign exchange. The customs shall handle the corresponding procedures by presenting the application form for verification and cancellation of export foreign exchange (see annex I) issued by the foreign exchange bureau, and issue to the exporter the import declaration form of returned goods with customs inspection seal affixed. Exporters by safe issue "has reduced the export proceeds to prove", to the designated foreign exchange bank remittance formalities, foreign payment of the balance of payments accordingly to declare (fill in the "declaration of non-trade foreign payment (joint venture)", and indicate the spending money, corresponding to the original declaration of foreign-related revenue leisurely number, transaction code is "0204", transaction postscript bar indicate the word "return"). The foreign exchange shall not be handled by any bank without the certificate of verification and cancellation of export foreign exchange receipts and payments issued by the safe.
2. If all the goods are returned to the country during the export collection, the exporter shall handle the import declaration formalities of the returned goods by presenting the original export declaration form (exchange collection form) and the one-way customs for verification and cancellation of export collection and exchange. The original export customs declaration shall be retained by the customs, and the corresponding export foreign exchange verification and cancellation bill (the customs "special seal for documents" shall be added to the export exchange verification bill) shall be signed and issued at the same time. (the original export declaration number shall be indicated in the remarks column). The exporter shall handle the procedures of canceling the amount of return in the original export foreign exchange invoice issued by the customs, the copy of the original export customs declaration and the original one-way foreign exchange cancellation by the customs.
3, if it is a part of the return of export goods, the exporter on the original export declaration to the customs offices for handling the formalities of import declaration, the customs in the annotate on on the export declaration form real return after the number, amount and returned to the exporters, at the same time issued a export return goods import declaration form (the "remarks" block on the original export declaration form), exporters import customs declaration issued by the customs, the original export declaration form and the export proceeds one-way safe the cancellation of the original export goods under the corresponding export verification sheet should be specified amount.
The handling of export return of imported goods
When handling the export return of imported goods, the reseller and its agent shall handle the export return formalities with the customs on the basis of the original import goods declaration form issued by the customs or the record registration form issued by the foreign exchange bureau.
