There are two ways to return general export goods:
(I) Return imports duty-free
According to the provisions of Article 57 of the Measures for the Administration of Taxation on Import and Export Goods of the Customs of the People's Republic of China, within one year from the date of spontaneous transport of export goods, if the original export goods are returned, the relevant documents and certification materials shall be submitted at the time of entry and the import declaration formalities shall be completed。After the declaration is confirmed, the original export goods re-transported into the country shall be exempted from import tax and customs declaration agent tax in the import link。
(ii) Import tax refund
In addition to tax exemption, it is also subject to taxation, import duties and value-added tax
Second, Shanghai Port return declaration material requirements:
(a) the original export declaration form (the original export business unit must be responsible for the declaration of tax exemption);;
Import declaration for goods returned (invoice, packing list, declaration, bill of lading, etc.);
(3) Return of goods Agreement between both parties (Chinese and English, original, foreign signature, Chinese seal);
(4) The quality inspection report issued by a foreign official or a third party quality inspection agency (to prove the quality problem);
(e) the State Customs General Administration issued the Export Goods return tax payment Certificate (no tax refund);
(6) A description of the return, indicating that the quality is inconsistent, and indicating the details of the quality inconsistency;
(7) Foreign exchange management category certificate and other information that the Customs considers necessary to submit (in fact, it is A screenshot of SAFE enterprise management information query, which proves foreign exchange category A)。
The above materials, the most important is the quality inspection report, determine whether the customs allow duty-free return import。The certificate of supplementary tax (not refunded) on the return of export goods is issued by the National Tax Administration to avoid the import of export tax refund and tax exemption。
Third, return precautions
(1) If the enterprise can coordinate foreign exchange and input tax receipts, try not to return the import declaration form。The original export list shall be refunded normally, and the returned goods shall be taxed according to the normal customs declaration of general trade。The tax rebate rate is greater than the tariff rate, and the enterprise will not lose money。
(2) If you want to declare goods by way of duty-free return, you must explain the purpose of the inspection report to the inspection agency in advance, and the report must have a number that can prove that it is related to the original export goods, such as the export contract number。
(3) If you want to declare by way of duty-free return, there should be a number on the goods that can prove that it is related to the original export goods, such as the export contract number。