How much do you know about the "return" of export goods? Huacheng Import and Export Data O-General-Hmeonline: Leading B2B Source & Platform Since 2005

According to Huacheng Import and Export Data Observation, there are two ways to return general export goods:

1. Duty-free return import

According to Article 57 of the Administrative Measures of the Customs of the People's Republic of China on the Taxation of Import and Export Goods (Order 124 of the General Administration of Customs), if the export goods are returned and transported into the country in their original state within one year from the date of export release due to quality or specification reasons, the taxpayers shall submit relevant documents and supporting documents in accordance with the provisions when handling the import declaration procedures. After being confirmed by the customs, the original export goods that are transported back into the country will not be subject to import tariff and import link tax collection by the customs.

2. Tax refund import

Except for tax exemption, import duties and value-added tax shall be levied according to regulations.

How to issue the return certificate?

1. The certificate of return of export goods, including the Certificate of Tax Repayment for Returned Export Goods and the Certificate of Tax Repayment for Returned Export Goods, is collectively referred to as the Certificate of Tax Repayment (No Tax Refund) for Returned Export Goods.

2. The export enterprise shall apply to the competent tax authority for issuing the return certificate; If the goods consigned for export are returned, the consignor shall apply for the issuance of the certificate of tax paid (not refunded) for the return of export goods and transfer it to the consignor.

3. If the original export goods have not been declared for tax refund when the export enterprise returns the goods, it can apply for the issuance of the Certificate of Tax Refund for Returned Export Goods;

4. If the export enterprise has already declared the tax refund when returning the goods, it needs to apply for the issuance of the Certificate of Tax Repayment for Returned Goods. If the foreign trade enterprise has refunded the tax, it is required to return the tax refund to the tax bureau first, and then issue the certificate of refunded tax; The production enterprise does not need to make up the tax, and uses the negative number declaration in the tax refund system to offset the original tax exemption and refund declaration data, which is essentially to offset the subsequent tax refund, which is equivalent to simplifying the procedures, and issuing the Certificate of Tax Repayment for Export Goods Returned.

Note: In the declaration software, the "Certificate of Tax Refund for Returned Export Goods" and the "Certificate of Tax Refund for Returned Export Goods" are entered in the same interface, collectively referred to as the "Certificate of Tax Refund for Returned Export Goods (without Tax Refund)", according to the Huacheng Import and Export Data Observation Report.

Several modes of return

1. Repair or replace the goods after return and then send them to the customer

(1) Enterprises can enter the country for "inbound and outbound repair goods", and do not need to handle the return certificate for re-shipment out of the country. This is a flexible and simple way.

(2) The enterprise can also handle the return certificate, and then repair or exchange the goods and send it to the customer

2. No replacement, no repair, no delivery to customers after return, or even if new goods are delivered, it has nothing to do with the original return business

(1) The enterprise needs to issue a return certificate. If the original export goods have not been declared for tax refund at the time of return, the Certificate of Tax Refund for Returned Export Goods can be issued directly; If the tax refund has been declared at the time of return, it is necessary to issue the Certificate of Tax Repayment for Returned Export Goods - if the tax refund has been made by the foreign trade enterprise, it is necessary to return the tax refund to the tax bureau first, and then issue the Certificate of Tax Repayment for Returned Goods; The production enterprise does not need to make up the tax. It can offset the original tax exemption and refund declaration data with the negative declaration in the tax refund system.

(2) For the goods returned into the country, if they are returned to the country in their original condition within one year from the date of export release due to quality or specifications, import duties and import link customs duties can be exempted. If the goods are returned for more than one year or for other reasons, import tax shall be levied.

Financial and tax treatment of export return

1. The export enterprise has not declared the tax refund and has returned the goods

(1) Repair or replace the goods after return and then send them to the customer

It is suggested that only the maintenance or replacement costs should be accounted for, and no other accounting treatment and tax declaration system should be adjusted. That is, the income will not be offset, and the tax refund system will not be operated. Only the repair and replacement costs will be recognized. The replacement goods will be processed as borrowing inventory goods (returned goods) and crediting inventory goods (goods exchanged).

(2) No replacement, no maintenance, no delivery to customers after return

According to the Huacheng Import and Export Data Observation Report, the current export revenue will be offset in the account of the month following the customs clearance and return, and the cost of the goods that have been carried forward for customs clearance and return will be adjusted at the same time.

Secondly, if it is inter-annual, if the export enterprise adopts the accounting standards or enterprise accounting system, it should make profit and loss adjustment in the accounting and financial statements through "profit and loss adjustment in previous years"; The export enterprises adopt the accounting standards for small enterprises, and write off the current data at the time of return, regardless of whether it is cross-year or not.

With regard to the tax declaration system, because the tax refund has not been formally declared, the corresponding offset operation is not required in the current enterprise export tax refund declaration system, and only the relevant account table is adjusted for the export sales income that has been accounted for.

2. The export enterprise has declared tax refund and has returned customs and goods

(1) No replacement, no maintenance, no delivery to customers after return

First of all, the foreign trade enterprise should offset the book income and pay the tax. The production enterprise should use the negative declaration to offset the original tax exemption and refund declaration data within the next month's value-added tax declaration period, and adjust the cost of the goods that have been carried forward for customs clearance and return.

With regard to the tax declaration system, both foreign trade and production enterprises should reflect the offset export tax-free income in Table 1 because of the reported income data.

With regard to the tax refund declaration system, foreign trade enterprises do not need to operate, and production enterprises should operate the "export details offset business", and use the negative number declaration to offset the tax rebate declaration data. If there is insufficient tax rebate for the current period, the insufficient offset part should pay the difference tax, according to the Huacheng Import and Export Data Observation Report.

(2) Repair or replace the goods after return and then send them to the customer

It is different from the fact that the export enterprise has not declared the tax refund, because in this case, the export enterprise has declared the tax refund, and the foreign trade enterprise has refunded the tax, and the production enterprise uses the negative number declaration to offset the subsequent tax exemption and refund declaration data. Therefore, even if the repair or replacement is sent to the customer after the return, unless the enterprise handles the entry with the "inbound and outbound repair goods", the accounting treatment of the repair or replacement costs should also be carried out after the processing according to the above procedures, However, new shipments can be applied for tax refund with new export tax refund business. According to Huacheng Import and Export Data Observation Report.