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Enquiry: When Imported/Exported Goods are Returned, Can They Then Be Exempted from Customs Duties?

Photo: Exported or imported goods to be returned to China
Photo: Exported or imported goods to be returned to China

In the case of exported goods returned intact to the mainland within a 12-month period on quality or specification grounds, the tax-liable entity or individual should submit the relevant bills, documentation and certification while completing the import declaration procedures. Once verified by the relevant customs authority, no import duty or import-related taxes (such as VAT) will be levied on such goods.

In the case of imported goods that have been returned intact to the exporting country/territory within a 12-month period on quality or specification reasons, the tax-liable entity or individual should submit the relevant bills, documentation and certification while completing the export declaration procedures. Once verified by the relevant customs authority, no export duty will be liable on such goods. In order to secure the refund of any previously paid import taxes, the relevant documentation should then be submitted to the customs authority.

For further details, please refer to the Administrative Measures of the Customs of the People’s Republic of China on the Levying of Import and Export Duties.

Content provided by Picture: HKTDC Research