General returned goods:
1. Customs duties on import returns。
According to Article 57 of the General Administration of Customs Order No. 124 of the People's Republic of China on the Administration of Customs Duties on Import and Export Goods，Due to the quality or specifications of the goods，After the export goods are returned by the exporter，It must be in accordance with Article 57 of Decree No. 124 of the General Administration of Customs，For quality or specification reasons，The export goods are returned in their original condition at the point of export。Import duties will not be levied on the original export goods brought back into the country and the customs will collect them on behalf of the original export goods after they are confirmed by the Customs。If the above conditions are not met, the customs will levy taxes according to regulations。
2. In terms of the actual operation of returned imports, we need to submit the following declaration materials to the Customs:
1) Original export declaration form;
2) Return import declaration documents;
3. Return agreement of both parties;
4.Quality inspection report issued by an overseas official or a third-party quality inspection agency (certifying quality problems);
5) Certificate of Return of Export Goods (not refunded) issued by the State Taxation Bureau;
6) Other information deemed necessary by the Customs。
Among the above materials, the quality inspection report is very important and is the necessary document for the customs to accept the return application。The "tax (non-tax refund) certificate" is a customs and tax coordination measure to avoid corporate tax loopholes, exempt from the import of the link tax returned imported goods, corresponding to the original export goods can no longer enjoy tax rebates。