
Have you ever faced the challenge of returned export goods? The complex procedures and documentation requirements can be overwhelming. This comprehensive guide will help you navigate through the return shipment process efficiently and avoid unnecessary losses.
Types of Return Shipments and Corresponding Strategies
Export goods may be returned for various reasons, each requiring different handling approaches. Below are the most common scenarios and their respective solutions:
General Trade Export Product Returns
- Tax refund already claimed: First complete tax repayment procedures with the tax authority, then declare the return shipment to customs with the tax repayment certificate.
- No tax refund claimed: Obtain a non-refund certificate from tax authorities and prepare export declaration forms, verification forms, and re-entry declaration documents for foreign exchange verification procedures.
- Required documents: Return agreement, original export documents, and new import documents. Ensure all information is consistent and authentic.
Processing Trade Export Product Returns
- Essential documents: Return agreement, import documents, original export documents, processing trade manual, and relevant certificates from tax and foreign exchange authorities.
- Manual verification: If the processing manual has been verified by customs, provide the verification certificate. No certificate is needed if verification hasn't been completed.
- Declaration method: Declare as "processing trade product return" rather than "repair items" to avoid potential deposit requirements for corresponding taxes.
Documentless Product Return Import
- Solution: When lacking proper documentation for conventional declaration, consider general trade import or tax-inclusive import. Many companies opt for Hong Kong transit to simplify procedures and reduce costs.
Core Documentation Checklist for Return Shipments
Regardless of the return type, prepare these essential documents:
- Basic documents: Bill of lading, packing list, invoice, contract (English version), customs declaration power of attorney, declaration form, guarantee letter, and return explanation. All documents should be stamped with company seals and prepared in duplicate.
- Agreements: Return agreement/foreign acceptance certificate (Chinese-English version) with stamps from both domestic and foreign companies, prepared in duplicate.
- Blank papers: 10 blank stamped papers for unexpected needs.
- Supplementary materials: Original import declaration form, shipping documents (copies), and defective product records from inspection authorities.
Key Documents for Port Return Procedures
Additional documents required for port returns include:
- Company application report detailing return reasons and quality issues
- Return agreement with foreign party (translated if in foreign language)
- Foreign quality defect report (translated and stamped with original English version)
- Foreign exchange settlement certificate from exchange authorities
- Tax refund status certificate from tax authorities
- Original export declaration form and copies (stamped)
- Power of attorney for various procedures including customs declaration and bill exchange
Note that specific requirements may vary by customs region. Thorough preparation and professional consultation when needed will ensure smooth return procedures.